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"dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:CAD" } }, "Fxbrl_20250409192139020_xbrl_20230401102211235_xbrl_20230331190932984": { "value": "-1065000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:CAD" } }, "Fxbrl_20250409192139023_xbrl_20250329171053965_xbrl_20230401102211234_xbrl_20230331190937495": { "value": "10148000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00", "unit": "iso4217:CAD" } }, "Fxbrl_20250409192139023_xbrl_20250329171053965_xbrl_20230401102211234_xbrl_20230331190950088": { "value": 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"12352000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00", "unit": "iso4217:CAD" } }, "Fxbrl_20250409192139028_xbrl_20250329171053969_xbrl_20230401102211233_xbrl_20230331190957695": { "value": "10148000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00", "unit": "iso4217:CAD" } }, "Fxbrl_20250405191051799": { "value": "Tekna Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191146875": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405190955657": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250409195959433": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191530932": { "value": "Canada", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191656490": { "value": "\n \n Basis for preparation \n \n The consolidated financial statements have been prepared in accordance with International IFRS\u00ae Account- ing Standards as adopted by the EU and associated interpretations, as well as Norwegian disclosure require-\n \n \n ments pursuant to the Norwegian Accounting Act applicable as of 31 December 2024.\n \n \n The annual and con-\n \n \n solidated financial statements were approved by the board of directors on 9 April 2025.\n \n \n The financial statements are presented in Canadian dollar (CAD), which is the functional currency of the par- ent company. All amounts disclosed in the financial statements and notes have been rounded off to the nearest thousand CAD units unless otherwise stated. The financial statements have been prepared using the historical cost principle, with the exception of the fol- lowing assets, which are presented at fair value: Financial instruments at fair value through profit or loss and financial instruments at fair value through other comprehensive income.\n The Group recognizes changes in equity arising from transactions with owners in the statement of changes in equity. Other changes in equity are presented in the statement of comprehensive income (total return). Preparation of financial statements in accordance with IFRS requires the use of assessments, estimates and assumptions that influence which accounting policies shall be applied, and also influence recognized amounts for assets and liabilities, revenues and costs. Actual amounts can deviate from estimated amounts. Estimates and underlying assumptions are reviewed on an ongoing basis. Changes in accounting estimates are recognized in the period in which they arise if they only apply to that period. If the changes also apply to\n \n \n \n subsequent periods, the effect is allocated over the current and subsequent periods. Areas with significant estimation uncertainties, and where assumptions and assessments made have signifi- cantly influenced the application of the accounting policies, are disclosed in each relevant note. \n Accounting policies The accounting policies applied in the preparation of the annual and consolidated financial statements are described below. With the exception of effects described in the section on changes in accounting policies below, the policies are applied consistently for all periods. In case that subsidiaries have used other principles to prepare their separate annual financial statements, adjustments have been made so the consolidated fi- nancial statements are prepared according to common policies. \n \n Changes in accounting policies for 2024 No new standards have been adopted by the Company and the Group with effect from 1 January 2024.\n \n \n Principles of consolidation \n \n Foreign currency translation Functional and presentation currency Items included in the financial statements of each of the group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). All amounts disclosed in the consolidated financial statements have been rounded off to the nearest thousand CAD units unless otherwise stated. From the date of incorporation, the functional currency of the parent company has been determined to be Norwegian kroner (NOK) due to its ties to Aren- dals Fossekompani ASA and predominantly NOK financing. Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transac- tions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are generally recognized in profit or loss. They are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedges or are attributable to part of the net in- vestment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented\n \n \n \n \n \n in the statement of profit or loss, within finance costs. All other foreign exchange gains and losses are pre- sented in the statement of profit or loss on a net basis within other gains/(losses). Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss. For example, translation differences on non- monetary assets and liabilities such as equities held at fair value through profit or loss are recognized in profit or loss as part of the fair value gain or loss, and translation differences on non-monetary assets such as equi- ties classified as at fair value through other comprehensive income are recognized in other comprehensive income.\n \n \n \n Revenue recognition Revenues from contracts with customers Under IFRS 15, Revenue from Contracts with Customers, the Group recognizes revenue at the agreed trans- action price when control of promised goods or services transfers to the customer, reflecting the considera- tion the Group expects to be entitled to in exchange for those goods or services. Revenue is recognized ei- ther at a point in time or over time, depending on when control transfers, as determined at the inception of each contract. The timing of revenue recognition varies based on the nature of the goods or services provid- ed and the specific terms agreed with the customer. The Group\u2019s primary revenue sources are the sale of Materials and the delivery of Systems. Contracts differ based on customer needs, ranging from straightforward material sales to complex system projects involving design, manufacturing, and testing. Customers include universities, research laboratories, niche companies, domain experts, small to large industrial firms, and government research centers across industries such as aerospace, defense, medical, consumer electronics, and 3D printing. Transaction price - Sale of Materials The Group determines the transaction price for Materials sales as the amount of consideration it expects to be entitled to in exchange for transferring the promised goods to the customer, net of discounts and sales- related taxes, which are collected on behalf of tax authorities. Revenue is typically recognized at a point in time, upon shipment under EXW (Ex Works) or similar terms, when control transfers to the customer. Howev- er, this timing may shift depending on shipping methods, customer location, export/import regulations, or\n \n \n \n local trade customs. Materials are sold on standardized or custom specifications, serving a wide range of applications. Pricing is based on market conditions, with discounts periodically offered or applied to high-volume purchases. Pay- ment terms generally align with standard commercial practices (e.g., net 30 days) and may vary depending on customer relationships or order specifics. Customers include small to large industrial companies and gov- ernment research centers, reflecting a diverse base with needs spanning bulk standardized orders to high- precision custom materials. Fixed price contracts - Sale of Systems Revenue from the sale of Systems is recognized in accordance with IFRS 15, with control transferring over time due to the custom-designed nature of the systems, which have no alternative use, and the Group\u2019s en- forceable right to payment for work completed to date. These fixed-price contracts typically span 6 to 18 months, depending on complexity and standardization, and involve activities such as design, manufacturing, testing, and delivery. Revenue is recognized progressively using the percentage-of-completion method, where income and profits are recorded based on the degree of work completed. The cost-to-cost method is applied, comparing actual costs incurred to total expected costs, provided the sales price is fixed or determi- nable and collection is reasonably assured. Payment terms are structured around project milestones, typically including a significant prepayment upon placement of the Purchase Order, a downpayment at design approval, a downpayment at Site Acceptance Test (SAT), and a final payment at Factory Acceptance Test (FAT). Customers, such as universities, research labs, niche companies, and domain experts, collaborate closely with the Group to meet tailored specifica- tions, influencing project timelines and the revenue recognition process. Contract balances Contract balances consist of client-related assets and liabilities. Contract assets relate to consideration for work completed, but not yet invoiced at the reporting date. The contract assets are transferred to trade receivables when the right to payment has become unconditional, which usually occurs when invoices are issued to the customers. When a client pays consideration in advance, or an amount of consideration is due contractually before transferring of the license or service, then the amount received in advance is presented as a liability.\n \n \n \n Contract liabilities represent mainly prepayments from clients for unsatisfied or partially satisfied performance obligations in relation to licenses and services. Contract assets are within the scope of impairment require- ments in IFRS 9. For contract assets the simplified approach is applied, and the expected loss provision is measured at the estimate of the lifetime expected credit losses. \n \n \n Share-based compensation For share-based compensation by equity instruments granted that do not vest until the employee completes a specified period of service, it is assumed that the services to be rendered as consideration for the equity instruments will be received in the future, during the vesting period. Such services are accounted for as they are rendered by the employee during the vesting period, with a corresponding increase in equity. \n \n \n Government Grants Government grants are recognized when there is reasonable assurance that the grant will be received, and all attached conditions will be complied with. The grants related to an expense are presented as other reve- nues, not against the expense. The grants related to fixed assets or intangible assets are recorded against the cost on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. When the grant relates to an asset, it is presented in the statement of financial position by deduct- ing the grant in arriving at the carrying amount of the asset. The grant is recognized in the income statement over the useful life of a depreciable asset as a reduced depreciation. \n \n \n Financial Liabilities: Interest-Free Loans The Group recognizes interest-free loans initially at fair value, determined by discounting the future cash flows using a market-related interest rate that reflects the time value of money, and the credit risk associated with the loan. The difference between the nominal amount of the loan and its fair value at initial recognition is recorded as a loan discount in the statement of financial position. Subsequently, the loan is measured at amortized cost using the effective interest method in accordance with IFRS 9 Financial Instruments. The loan discount is amortized over the term of the loan, with the amortization recognized under \u201cLoan discount recognition\u201d as a reduction of purchase in PPE and intangible assets in the balance sheet (note 10 and 11), reduction of non-current debt (note 16) and as an increase of grant as other income in the income statement. Additionally, the unwinding of the discount, representing the theoretical or imputed interest, is presented as \u201cAccretion of discounted loan\u201d within finance costs (note 17) in income statement and an increase of non-current debt (note 16). This approach ensures that the interest-free loans are presented in a manner consistent with the economic substance of the transactions, as required by IFRS.\n \n \n \n Segment information The Chief Operating Decision Maker (CODM) assesses the financial performance and position of the Group and makes strategic decisions. The internal financial reporting to the CODM is on a consolidated basis. As a result, the Group has only one reportable segment. The CODM is identified as the Board of Directors. \n Climate Risk Considerations The company has assessed climate-related risks and their potential impact on the financial statements. In the short and medium term, key physical risks include extreme weather and higher temperatures, which may dis- rupt the supply of materials like titanium or pose health and safety risks to workers, such as in regions like China, potentially raising costs or delaying production. These risks may also increase transportation costs. In the medium to long term, physical risks could affect decisions on new production locations, impacting future capital expenditures. As of 31 December 2024, no material financial impacts from climate risks have been identified. Management continues to monitor these risks for effects on inventory valuation, cost of sales, and asset impairments, as part of its accounting estimates and judgments. \n \n Key Accounting Estimates and Judgments The preparation of these financial statements in accordance with International Financial Reporting Standards (IFRS) requires management to make judgments, estimates, and assumptions. These are based on historical experience, current conditions, and expectations of future events that are considered reasonable under the circumstances. However, actual results may differ from these estimates due to their inherent uncertainty. A key area of estimation uncertainty is: \u2022 Provision for slow-moving inventory (Note 7 \u2013 Inventories): The provision reflects inventory that may not be sold due to fluctuating demand and market penetration levels, assessed using historical sales, growth rates and order intake. Movements in the provision are also considered material and are driv- en by changes in inventory levels and historical sales performance. This is deemed a key accounting estimate under IAS 1.125, as it is material and depends on future market conditions (demand) and op- erational outcomes (production). The provision is sensitive to production (inventory buildup) and de- mand (sales and orders): Scenario one: If production increases inventory by 10% (adding ~CAD 866 thousand to finished goods of CAD 8 664 thousand in 2024) and demand drops by 10%, the provision could rise by ~CAD 600 thousand, reducing profit before tax. Scenario two: If production stops (no new inventory) and demand drops by 10%, the provision could fall by ~CAD 500 thousand, increasing profit before tax. Estimates are regularly reviewed and updated as new information becomes available. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193008770": { "value": "\n Basis for preparation \n \n The consolidated financial statements have been prepared in accordance with International IFRS\u00ae Account- ing Standards as adopted by the EU and associated interpretations, as well as Norwegian disclosure require-\n \n \n ments pursuant to the Norwegian Accounting Act applicable as of 31 December 2024.\n \n \n The annual and con-\n \n \n solidated financial statements were approved by the board of directors on 9 April 2025.\n \n \n The financial statements are presented in Canadian dollar (CAD), which is the functional currency of the par- ent company. All amounts disclosed in the financial statements and notes have been rounded off to the nearest thousand CAD units unless otherwise stated. The financial statements have been prepared using the historical cost principle, with the exception of the fol- lowing assets, which are presented at fair value: Financial instruments at fair value through profit or loss and financial instruments at fair value through other comprehensive income.\n The Group recognizes changes in equity arising from transactions with owners in the statement of changes in equity. Other changes in equity are presented in the statement of comprehensive income (total return). Preparation of financial statements in accordance with IFRS requires the use of assessments, estimates and assumptions that influence which accounting policies shall be applied, and also influence recognized amounts for assets and liabilities, revenues and costs. Actual amounts can deviate from estimated amounts. Estimates and underlying assumptions are reviewed on an ongoing basis. Changes in accounting estimates are recognized in the period in which they arise if they only apply to that period. If the changes also apply to\n \n subsequent periods, the effect is allocated over the current and subsequent periods. Areas with significant estimation uncertainties, and where assumptions and assessments made have signifi- cantly influenced the application of the accounting policies, are disclosed in each relevant note. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193048899": { "value": "\n The consolidated financial statements have been prepared in accordance with International IFRS\u00ae Account- ing Standards as adopted by the EU and associated interpretations, as well as Norwegian disclosure require-\n \n ments pursuant to the Norwegian Accounting Act applicable as of 31 December 2024.\n ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193208438": { "value": "\n The annual and con-\n \n solidated financial statements were approved by the board of directors on 9 April 2025.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191612583": { "value": "\n The financial statements are presented in Canadian dollar (CAD), which is the functional currency of the par- ent company. All amounts disclosed in the financial statements and notes have been rounded off to the nearest thousand CAD units unless otherwise stated. The financial statements have been prepared using the historical cost principle, with the exception of the fol- lowing assets, which are presented at fair value: Financial instruments at fair value through profit or loss and financial instruments at fair value through other comprehensive income.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194540355": { "value": "\n Changes in accounting policies for 2024 No new standards have been adopted by the Company and the Group with effect from 1 January 2024.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193255460": { "value": "\n Principles of consolidation \n \n Foreign currency translation Functional and presentation currency Items included in the financial statements of each of the group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). All amounts disclosed in the consolidated financial statements have been rounded off to the nearest thousand CAD units unless otherwise stated. From the date of incorporation, the functional currency of the parent company has been determined to be Norwegian kroner (NOK) due to its ties to Aren- dals Fossekompani ASA and predominantly NOK financing. Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transac- tions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are generally recognized in profit or loss. They are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedges or are attributable to part of the net in- vestment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented\n \n \n \n in the statement of profit or loss, within finance costs. All other foreign exchange gains and losses are pre- sented in the statement of profit or loss on a net basis within other gains/(losses). Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss. For example, translation differences on non- monetary assets and liabilities such as equities held at fair value through profit or loss are recognized in profit or loss as part of the fair value gain or loss, and translation differences on non-monetary assets such as equi- ties classified as at fair value through other comprehensive income are recognized in other comprehensive income.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193348303": { "value": "\n Foreign currency translation Functional and presentation currency Items included in the financial statements of each of the group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). All amounts disclosed in the consolidated financial statements have been rounded off to the nearest thousand CAD units unless otherwise stated. From the date of incorporation, the functional currency of the parent company has been determined to be Norwegian kroner (NOK) due to its ties to Aren- dals Fossekompani ASA and predominantly NOK financing. Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transac- tions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are generally recognized in profit or loss. They are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedges or are attributable to part of the net in- vestment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented\n \n in the statement of profit or loss, within finance costs. All other foreign exchange gains and losses are pre- sented in the statement of profit or loss on a net basis within other gains/(losses). Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss. For example, translation differences on non- monetary assets and liabilities such as equities held at fair value through profit or loss are recognized in profit or loss as part of the fair value gain or loss, and translation differences on non-monetary assets such as equi- ties classified as at fair value through other comprehensive income are recognized in other comprehensive income.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193437449": { "value": "\n Revenue recognition Revenues from contracts with customers Under IFRS 15, Revenue from Contracts with Customers, the Group recognizes revenue at the agreed trans- action price when control of promised goods or services transfers to the customer, reflecting the considera- tion the Group expects to be entitled to in exchange for those goods or services. Revenue is recognized ei- ther at a point in time or over time, depending on when control transfers, as determined at the inception of each contract. The timing of revenue recognition varies based on the nature of the goods or services provid- ed and the specific terms agreed with the customer. The Group\u2019s primary revenue sources are the sale of Materials and the delivery of Systems. Contracts differ based on customer needs, ranging from straightforward material sales to complex system projects involving design, manufacturing, and testing. Customers include universities, research laboratories, niche companies, domain experts, small to large industrial firms, and government research centers across industries such as aerospace, defense, medical, consumer electronics, and 3D printing. Transaction price - Sale of Materials The Group determines the transaction price for Materials sales as the amount of consideration it expects to be entitled to in exchange for transferring the promised goods to the customer, net of discounts and sales- related taxes, which are collected on behalf of tax authorities. Revenue is typically recognized at a point in time, upon shipment under EXW (Ex Works) or similar terms, when control transfers to the customer. Howev- er, this timing may shift depending on shipping methods, customer location, export/import regulations, or\n \n local trade customs. Materials are sold on standardized or custom specifications, serving a wide range of applications. Pricing is based on market conditions, with discounts periodically offered or applied to high-volume purchases. Pay- ment terms generally align with standard commercial practices (e.g., net 30 days) and may vary depending on customer relationships or order specifics. Customers include small to large industrial companies and gov- ernment research centers, reflecting a diverse base with needs spanning bulk standardized orders to high- precision custom materials. Fixed price contracts - Sale of Systems Revenue from the sale of Systems is recognized in accordance with IFRS 15, with control transferring over time due to the custom-designed nature of the systems, which have no alternative use, and the Group\u2019s en- forceable right to payment for work completed to date. These fixed-price contracts typically span 6 to 18 months, depending on complexity and standardization, and involve activities such as design, manufacturing, testing, and delivery. Revenue is recognized progressively using the percentage-of-completion method, where income and profits are recorded based on the degree of work completed. The cost-to-cost method is applied, comparing actual costs incurred to total expected costs, provided the sales price is fixed or determi- nable and collection is reasonably assured. Payment terms are structured around project milestones, typically including a significant prepayment upon placement of the Purchase Order, a downpayment at design approval, a downpayment at Site Acceptance Test (SAT), and a final payment at Factory Acceptance Test (FAT). Customers, such as universities, research labs, niche companies, and domain experts, collaborate closely with the Group to meet tailored specifica- tions, influencing project timelines and the revenue recognition process. Contract balances Contract balances consist of client-related assets and liabilities. Contract assets relate to consideration for work completed, but not yet invoiced at the reporting date. The contract assets are transferred to trade receivables when the right to payment has become unconditional, which usually occurs when invoices are issued to the customers. When a client pays consideration in advance, or an amount of consideration is due contractually before transferring of the license or service, then the amount received in advance is presented as a liability.\n \n Contract liabilities represent mainly prepayments from clients for unsatisfied or partially satisfied performance obligations in relation to licenses and services. Contract assets are within the scope of impairment require- ments in IFRS 9. For contract assets the simplified approach is applied, and the expected loss provision is measured at the estimate of the lifetime expected credit losses. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193529724": { "value": "\n Share-based compensation For share-based compensation by equity instruments granted that do not vest until the employee completes a specified period of service, it is assumed that the services to be rendered as consideration for the equity instruments will be received in the future, during the vesting period. Such services are accounted for as they are rendered by the employee during the vesting period, with a corresponding increase in equity. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193606186": { "value": "\n Government Grants Government grants are recognized when there is reasonable assurance that the grant will be received, and all attached conditions will be complied with. The grants related to an expense are presented as other reve- nues, not against the expense. The grants related to fixed assets or intangible assets are recorded against the cost on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. When the grant relates to an asset, it is presented in the statement of financial position by deduct- ing the grant in arriving at the carrying amount of the asset. The grant is recognized in the income statement over the useful life of a depreciable asset as a reduced depreciation. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250409200631499": { "value": "\n Financial Liabilities: Interest-Free Loans The Group recognizes interest-free loans initially at fair value, determined by discounting the future cash flows using a market-related interest rate that reflects the time value of money, and the credit risk associated with the loan. The difference between the nominal amount of the loan and its fair value at initial recognition is recorded as a loan discount in the statement of financial position. Subsequently, the loan is measured at amortized cost using the effective interest method in accordance with IFRS 9 Financial Instruments. The loan discount is amortized over the term of the loan, with the amortization recognized under \u201cLoan discount recognition\u201d as a reduction of purchase in PPE and intangible assets in the balance sheet (note 10 and 11), reduction of non-current debt (note 16) and as an increase of grant as other income in the income statement. Additionally, the unwinding of the discount, representing the theoretical or imputed interest, is presented as \u201cAccretion of discounted loan\u201d within finance costs (note 17) in income statement and an increase of non-current debt (note 16). This approach ensures that the interest-free loans are presented in a manner consistent with the economic substance of the transactions, as required by IFRS.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250406141935837": { "value": "\n Segment information The Chief Operating Decision Maker (CODM) assesses the financial performance and position of the Group and makes strategic decisions. The internal financial reporting to the CODM is on a consolidated basis. As a result, the Group has only one reportable segment. The CODM is identified as the Board of Directors. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405192854040": { "value": "\n Key Accounting Estimates and Judgments The preparation of these financial statements in accordance with International Financial Reporting Standards (IFRS) requires management to make judgments, estimates, and assumptions. These are based on historical experience, current conditions, and expectations of future events that are considered reasonable under the circumstances. However, actual results may differ from these estimates due to their inherent uncertainty. A key area of estimation uncertainty is: \u2022 Provision for slow-moving inventory (Note 7 \u2013 Inventories): The provision reflects inventory that may not be sold due to fluctuating demand and market penetration levels, assessed using historical sales, growth rates and order intake. Movements in the provision are also considered material and are driv- en by changes in inventory levels and historical sales performance. This is deemed a key accounting estimate under IAS 1.125, as it is material and depends on future market conditions (demand) and op- erational outcomes (production). The provision is sensitive to production (inventory buildup) and de- mand (sales and orders): Scenario one: If production increases inventory by 10% (adding ~CAD 866 thousand to finished goods of CAD 8 664 thousand in 2024) and demand drops by 10%, the provision could rise by ~CAD 600 thousand, reducing profit before tax. Scenario two: If production stops (no new inventory) and demand drops by 10%, the provision could fall by ~CAD 500 thousand, increasing profit before tax. Estimates are regularly reviewed and updated as new information becomes available. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193956711": { "value": "\n Note 1 Research and development \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Salaries 1 814 1 711
Materials and other costs 902 836
R & D Tax credits -87 -161
Research and Development costs 2 629 2 386
Less: development capitalized -508 -428
Research expensed 2 121 1 958
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194051225": { "value": "\n \n Note 2 Revenue from contracts with customers Accounting principles and information related to external customers are described in the Organization and accounting principles. There are no customers that represent ten per cent or more of the Group's total reve- nues on an annual basis in 2024. Disaggregation of revenue from contracts with customers \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Amounts in CAD 1000 Systems & Equipment Materials Spare parts Other Total
Revenue recognized at a point in time - 26 504 915 380 27 799
Revenue recognized over time 9 367 - - - 9 367
Revenue from external customers 9 367 26 504 915 380 37 166
Contribution margin 5 931 9 083 607 380 16 001
Contribution margin % 63.3% 34.3% 66.4% 100.0% 43.1%
Revenue from external customers specified per geographical area:
North America 3 606 12 608 544 238 16 997
Europe 496 9 331 219 142 10 188
Asia 5 265 4 564 152 - 9 981
Total 9 367 26 504 915 380 37 166
Order backlog 4 781 11 921 - - 16 702
\n \n \n \n The backlog is expected to be recognised as revenue within 12 months. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Amounts in CAD 1000 Systems & Equipment Materials Spare parts Other Total
Revenue recognized at a point in time - 25 692 1 031 489 27 212
Revenue recognized over time 13 677 - - - 13 677
Revenue from external customers 13 677 25 692 1 031 489 40 888
Contribution margin 8 572 8 493 675 489 18 230
Contribution margin % 62.7% 33.1% 65.5% 100.0% 44.6%
Revenue from external customers specified per geographical area:
North America 8 914 10 118 515 244 19 791
Europe 2 599 11 873 515 245 15 233
Asia 2 164 3 700 - - 5 864
Total 13 677 25 692 1 030 489 40 888
Order backlog 9 442 14 596 - - 24 038
\n Overview of non-current asset per geography \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Canada 31 884 32 639
France 3 486 3 551
China 17 15
South Korea 3 4
USA 103 -
Total non-current assets 35 493 36 210
\n Customer concentration \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Top 1 customer 6.7% 17.3%
Top 10 customers 38.3% 42.0%
Top 20 customers 55.5% 57.7%
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194149105": { "value": "\n Note 2 Revenue from contracts with customers Accounting principles and information related to external customers are described in the Organization and accounting principles. There are no customers that represent ten per cent or more of the Group's total reve- nues on an annual basis in 2024. Disaggregation of revenue from contracts with customers \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Amounts in CAD 1000 Systems & Equipment Materials Spare parts Other Total
Revenue recognized at a point in time - 26 504 915 380 27 799
Revenue recognized over time 9 367 - - - 9 367
Revenue from external customers 9 367 26 504 915 380 37 166
Contribution margin 5 931 9 083 607 380 16 001
Contribution margin % 63.3% 34.3% 66.4% 100.0% 43.1%
Revenue from external customers specified per geographical area:
North America 3 606 12 608 544 238 16 997
Europe 496 9 331 219 142 10 188
Asia 5 265 4 564 152 - 9 981
Total 9 367 26 504 915 380 37 166
Order backlog 4 781 11 921 - - 16 702
\n \n The backlog is expected to be recognised as revenue within 12 months. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Amounts in CAD 1000 Systems & Equipment Materials Spare parts Other Total
Revenue recognized at a point in time - 25 692 1 031 489 27 212
Revenue recognized over time 13 677 - - - 13 677
Revenue from external customers 13 677 25 692 1 031 489 40 888
Contribution margin 8 572 8 493 675 489 18 230
Contribution margin % 62.7% 33.1% 65.5% 100.0% 44.6%
Revenue from external customers specified per geographical area:
North America 8 914 10 118 515 244 19 791
Europe 2 599 11 873 515 245 15 233
Asia 2 164 3 700 - - 5 864
Total 13 677 25 692 1 030 489 40 888
Order backlog 9 442 14 596 - - 24 038
\n Overview of non-current asset per geography \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Canada 31 884 32 639
France 3 486 3 551
China 17 15
South Korea 3 4
USA 103 -
Total non-current assets 35 493 36 210
\n Customer concentration \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Top 1 customer 6.7% 17.3%
Top 10 customers 38.3% 42.0%
Top 20 customers 55.5% 57.7%
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194237242": { "value": "\n \n Note 3 Other income Accounting principles and information related to grants and other income are described in the Accounting Principles. Disaggregation of other income \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Grant 973 1 001
Gain/loss disposals 3 -9
Other (Litigation payment) 2 938 -
Other Income 3 914 991
\n In 2024, the recognised grant includes CAD 815 thousand from the Canadian Federal Government's Strategic Innovation Fund (SIF), as part of an amended contribution agreement originally announced on June 28, 2018. The SIF program supports research and development initiatives aimed at advancing technology transfer, commercialization, and the growth of innovative firms. The agreement, extended to March 31, 2027, main- tains a maximum disbursement of CAD 20 million, with an accumulated CAD 11.2 million disbursed as of 2024. Other income derived from litigation payments pertains to the settlement received from AP&C as reimburse- ment for a portion of the legal expenses incurred by Tekna. Refer to Note 23 for additional details. Under the Investissement Qu\u00e9bec government assistance program that ended in 2024, Tekna received fund- ing tied to the creation of 75 new jobs in addition to the 105 existing jobs in Quebec as of 2017. These 75 jobs must be maintained through at least March 31, 2028. The assistance has been recognized in the financial statements based on cash received to date. As of the reporting date, there are no related accruals recorded in the balance sheet, as the company has met the job creation and maintenance conditions thus far. Howev- er, a contingency exists: non-compliance with the job maintenance commitment could require repayment of the contribution at a rate of CAD 10 700 per year for each of the 75 jobs not sustained. Management contin- ues to monitor compliance with these conditions.\n \n \n Note 5 Other operating expenses \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Maintenance equipment & buildings 792 807
Marketing, travel and representation costs 1020 1 439
Consultants and professional fees 1348 1 071
IT costs 1291 1 217
Bad debts -513 4 033
Manufacturing overhead costs 3577 1 680
Total operating expenses 7 515 10 248
\n For additional details regarding bad debt, please refer to Note 8 and note 15. \n \n Remuneration to auditor \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Statutory audit 500 356
Other assurance services 28 38
Tax advisory 52 20
Other non-audit services - 5
Total remuneration to auditor 581 420
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194307695": { "value": "\n Note 3 Other income Accounting principles and information related to grants and other income are described in the Accounting Principles. Disaggregation of other income \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Grant 973 1 001
Gain/loss disposals 3 -9
Other (Litigation payment) 2 938 -
Other Income 3 914 991
\n In 2024, the recognised grant includes CAD 815 thousand from the Canadian Federal Government's Strategic Innovation Fund (SIF), as part of an amended contribution agreement originally announced on June 28, 2018. The SIF program supports research and development initiatives aimed at advancing technology transfer, commercialization, and the growth of innovative firms. The agreement, extended to March 31, 2027, main- tains a maximum disbursement of CAD 20 million, with an accumulated CAD 11.2 million disbursed as of 2024. Other income derived from litigation payments pertains to the settlement received from AP&C as reimburse- ment for a portion of the legal expenses incurred by Tekna. Refer to Note 23 for additional details. Under the Investissement Qu\u00e9bec government assistance program that ended in 2024, Tekna received fund- ing tied to the creation of 75 new jobs in addition to the 105 existing jobs in Quebec as of 2017. These 75 jobs must be maintained through at least March 31, 2028. The assistance has been recognized in the financial statements based on cash received to date. As of the reporting date, there are no related accruals recorded in the balance sheet, as the company has met the job creation and maintenance conditions thus far. Howev- er, a contingency exists: non-compliance with the job maintenance commitment could require repayment of the contribution at a rate of CAD 10 700 per year for each of the 75 jobs not sustained. Management contin- ues to monitor compliance with these conditions.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405192026972": { "value": "\n \n Note 4 Remuneration and employee benefits \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Salaries 15 884 16 853
Social security contributions 2 770 2 857
Pension costs 476 504
Other benefits 802 641
Share-Based Compensation 20 -
Capitalized as development, inventories etc. -3 559 -3 712
Total employee benefit expenses 16 392 17 143
Average number of full time employees 201 218
\n Share option plan\u2014Tekna Group The guidelines for remuneration of leading persons in the Tekna group was approved by the shareholders at the annual general assembly dated 3 May 2023. The establishment of the share option plan was approved by the shareholders at the annual general assem- bly dated 15 May 2024. The board of directors of Tekna Holding ASA (the \"Company\") has resolved to implement an employee share option plan (the \"Plan\"). The Plan is available to eligible individuals as determined by the board of directors. The Plan enables the eligible person to acquire a proprietary interest in the growth and performance of the Company and to enhance the ability of the Company to attract, retain and reward qualified individuals. Op- tions can be granted on an annual or ad hoc basis, with annual grants projected for 2024, 2025, and 2026, all subject to the board's discretion. Upon exercising their options, option holders can choose between acquir- ing shares after paying the strike price or opting for a cashless transaction. The latter involves the transfer of a number of treasury shares equivalent to the NOK amount of the number of exercised options, multiplied by the difference between the Company's shares' market price and the strike price. On 23 October 2024, the board of directors has granted a total of 2 124 000 options in the 2024 allocation round. These options have a strike price of NOK 4.88. Issued options vest 33% after one year, 33% after two years, and 33% after three years. The expiry date for any option granted is the date falling 24 months follow- ing the vesting date and will lapse if not exercised.\n \n \n \n The share options plan have been treated as an equity-settled plan under IFRS. The strike price of the share options will be based on the volume weighted average share price over the last five last trading days preced- ing the grant date. The total profit each option holder may achieve shall be limited to 400% of the fair market value of the share at grant, or limited to 400% of annual fixed salary of the option holder in the year of grant. Set out below are summaries of options granted under the plan: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 2023
Average exercise price per share option Number of options Average exercise price per share option Number of options
As at 1 January - - - -
Granted during the year 4.88 2 124 000 - -
Exercised during the year - -
Forfeited during the year - - - -
As at 31 December 4.88 2 124 000 - -
\n Vested and exercisable at 31 December No options expired during the periods covered by the tables above. Share options outstanding at the end of the year have the following expiry dates and exercise prices: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Grant Date End of period Contractual days remaining Expiry date Exercise price Share options 2024 Share options 2023
23 Oct 24 31 Dec 24 1 026 23 Oct 27 4.88 708 000 -
23 Oct 24 31 Dec 24 1 392 23 Oct 28 4.88 708 000 -
23 Oct 24 31 Dec 24 1 757 23 Oct 29 4.88 708 000 -
Total 2 124 000 -
\n Weighted average remaining contractual life (years) of options outstanding at end of period: 3.87\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Name Title Share options 2024 Share options 2023
Luc Dionne CEO 319 000 -
Espen Schie CFO 140 000 -
Other executive management 560 000 -
Other key employees 1 105 000 -
Total share options 2 124 000 -
\n Fair value of options granted The assessed fair value at grant date of options granted during the year ended 31 December 2024 was NOK 1.2, 1.5 and 1.7 for the different vesting periods. The fair value at grant date is independently determined us- ing an adjusted form of the Black-Scholes model that considers the exercise price, the term of the option, the share price at grand date and expected price volatility of the risk-free interest rate for the term of the option, and the volatilities of the peer group companies. The model inputs for options granted during the year ended 31 December 2024 included: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vesting Year 2025 2026 2027
a) Options are granted for no consideration and vest after one, two and three years (service condition).
Vested options are exerciseable for a period of 24 months years after vesting.
b) Share price 4.6 4.6 4.6
c) Exercise price 4.88 4.88 4.88
d) Risk free-rate (3, 4 and 5 year) 3.53% 3.53% 3.53%
e) Volatility 35% 38% 39%
f) Maturity 3 4 5
g) Days (360 per year) 1 080 1 440 1 800
h) Date of exercise 23 Oct 27 23 Oct 28 23 Oct 29
i) Valuation date 23 Oct 24 23 Oct 24 23 Oct 24
\n The estimated expected price volatility is based on the median of volatilities of the peer group companies over an historical period of 3-5 years since Tekna has a short historical period only. The estimated expected lifetime of the options is set at 3,4 and 5 years.\n \n \n \n Total expenses arising from share options are recognized during the period as part of employee benefit ex- penses and based on vesting of 84% regarding service condition, representing the actual churn, and adjusted for the profit cap of 400% of the fair market value of the share at grant. \n \n Expenses arising from share-based payment transactions Total expenses arising from share-based payment transactions recognized during the period as part of employee benefit expense were as follows: For this share-based incentive program no new shares have been issued during 2024. The share incentive program was only applicable in 2024 and no new shares have been purchased. For further information see the Remuneration Report. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Expense of options issued under employee share option plan 20 -
Total share options expenses 20 -
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Share price 31 Dec 2024 3.25 -
Intrinsic value (out-of-the money @ 4.88 exercise price) -1.63 -
Number of subscription rights 2 124 000 -
Accrual payroll tax - -
\n \n \n \n \n \n Note 5 Other operating expenses \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Maintenance equipment & buildings 792 807
Marketing, travel and representation costs 1020 1 439
Consultants and professional fees 1348 1 071
IT costs 1291 1 217
Bad debts -513 4 033
Manufacturing overhead costs 3577 1 680
Total operating expenses 7 515 10 248
\n For additional details regarding bad debt, please refer to Note 8 and note 15. \n \n Remuneration to auditor \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Statutory audit 500 356
Other assurance services 28 38
Tax advisory 52 20
Other non-audit services - 5
Total remuneration to auditor 581 420
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194349014": { "value": "\n Note 4 Remuneration and employee benefits \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Salaries 15 884 16 853
Social security contributions 2 770 2 857
Pension costs 476 504
Other benefits 802 641
Share-Based Compensation 20 -
Capitalized as development, inventories etc. -3 559 -3 712
Total employee benefit expenses 16 392 17 143
Average number of full time employees 201 218
\n Share option plan\u2014Tekna Group The guidelines for remuneration of leading persons in the Tekna group was approved by the shareholders at the annual general assembly dated 3 May 2023. The establishment of the share option plan was approved by the shareholders at the annual general assem- bly dated 15 May 2024. The board of directors of Tekna Holding ASA (the \"Company\") has resolved to implement an employee share option plan (the \"Plan\"). The Plan is available to eligible individuals as determined by the board of directors. The Plan enables the eligible person to acquire a proprietary interest in the growth and performance of the Company and to enhance the ability of the Company to attract, retain and reward qualified individuals. Op- tions can be granted on an annual or ad hoc basis, with annual grants projected for 2024, 2025, and 2026, all subject to the board's discretion. Upon exercising their options, option holders can choose between acquir- ing shares after paying the strike price or opting for a cashless transaction. The latter involves the transfer of a number of treasury shares equivalent to the NOK amount of the number of exercised options, multiplied by the difference between the Company's shares' market price and the strike price. On 23 October 2024, the board of directors has granted a total of 2 124 000 options in the 2024 allocation round. These options have a strike price of NOK 4.88. Issued options vest 33% after one year, 33% after two years, and 33% after three years. The expiry date for any option granted is the date falling 24 months follow- ing the vesting date and will lapse if not exercised.\n \n The share options plan have been treated as an equity-settled plan under IFRS. The strike price of the share options will be based on the volume weighted average share price over the last five last trading days preced- ing the grant date. The total profit each option holder may achieve shall be limited to 400% of the fair market value of the share at grant, or limited to 400% of annual fixed salary of the option holder in the year of grant. Set out below are summaries of options granted under the plan: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 2023
Average exercise price per share option Number of options Average exercise price per share option Number of options
As at 1 January - - - -
Granted during the year 4.88 2 124 000 - -
Exercised during the year - -
Forfeited during the year - - - -
As at 31 December 4.88 2 124 000 - -
\n Vested and exercisable at 31 December No options expired during the periods covered by the tables above. Share options outstanding at the end of the year have the following expiry dates and exercise prices: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Grant Date End of period Contractual days remaining Expiry date Exercise price Share options 2024 Share options 2023
23 Oct 24 31 Dec 24 1 026 23 Oct 27 4.88 708 000 -
23 Oct 24 31 Dec 24 1 392 23 Oct 28 4.88 708 000 -
23 Oct 24 31 Dec 24 1 757 23 Oct 29 4.88 708 000 -
Total 2 124 000 -
\n Weighted average remaining contractual life (years) of options outstanding at end of period: 3.87\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Name Title Share options 2024 Share options 2023
Luc Dionne CEO 319 000 -
Espen Schie CFO 140 000 -
Other executive management 560 000 -
Other key employees 1 105 000 -
Total share options 2 124 000 -
\n Fair value of options granted The assessed fair value at grant date of options granted during the year ended 31 December 2024 was NOK 1.2, 1.5 and 1.7 for the different vesting periods. The fair value at grant date is independently determined us- ing an adjusted form of the Black-Scholes model that considers the exercise price, the term of the option, the share price at grand date and expected price volatility of the risk-free interest rate for the term of the option, and the volatilities of the peer group companies. The model inputs for options granted during the year ended 31 December 2024 included: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vesting Year 2025 2026 2027
a) Options are granted for no consideration and vest after one, two and three years (service condition).
Vested options are exerciseable for a period of 24 months years after vesting.
b) Share price 4.6 4.6 4.6
c) Exercise price 4.88 4.88 4.88
d) Risk free-rate (3, 4 and 5 year) 3.53% 3.53% 3.53%
e) Volatility 35% 38% 39%
f) Maturity 3 4 5
g) Days (360 per year) 1 080 1 440 1 800
h) Date of exercise 23 Oct 27 23 Oct 28 23 Oct 29
i) Valuation date 23 Oct 24 23 Oct 24 23 Oct 24
\n The estimated expected price volatility is based on the median of volatilities of the peer group companies over an historical period of 3-5 years since Tekna has a short historical period only. The estimated expected lifetime of the options is set at 3,4 and 5 years.\n \n Total expenses arising from share options are recognized during the period as part of employee benefit ex- penses and based on vesting of 84% regarding service condition, representing the actual churn, and adjusted for the profit cap of 400% of the fair market value of the share at grant. \n \n Expenses arising from share-based payment transactions Total expenses arising from share-based payment transactions recognized during the period as part of employee benefit expense were as follows: For this share-based incentive program no new shares have been issued during 2024. The share incentive program was only applicable in 2024 and no new shares have been purchased. For further information see the Remuneration Report. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Expense of options issued under employee share option plan 20 -
Total share options expenses 20 -
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Share price 31 Dec 2024 3.25 -
Intrinsic value (out-of-the money @ 4.88 exercise price) -1.63 -
Number of subscription rights 2 124 000 -
Accrual payroll tax - -
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194451276": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Salaries 15 884 16 853
Social security contributions 2 770 2 857
Pension costs 476 504
Other benefits 802 641
Share-Based Compensation 20 -
Capitalized as development, inventories etc. -3 559 -3 712
Total employee benefit expenses 16 392 17 143
Average number of full time employees 201 218
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194646973": { "value": "\n Expenses arising from share-based payment transactions Total expenses arising from share-based payment transactions recognized during the period as part of employee benefit expense were as follows: For this share-based incentive program no new shares have been issued during 2024. The share incentive program was only applicable in 2024 and no new shares have been purchased. For further information see the Remuneration Report. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Expense of options issued under employee share option plan 20 -
Total share options expenses 20 -
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Share price 31 Dec 2024 3.25 -
Intrinsic value (out-of-the money @ 4.88 exercise price) -1.63 -
Number of subscription rights 2 124 000 -
Accrual payroll tax - -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405192409037": { "value": "\n \n Note 5 Other operating expenses \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Maintenance equipment & buildings 792 807
Marketing, travel and representation costs 1020 1 439
Consultants and professional fees 1348 1 071
IT costs 1291 1 217
Bad debts -513 4 033
Manufacturing overhead costs 3577 1 680
Total operating expenses 7 515 10 248
\n For additional details regarding bad debt, please refer to Note 8 and note 15. \n \n Remuneration to auditor \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Statutory audit 500 356
Other assurance services 28 38
Tax advisory 52 20
Other non-audit services - 5
Total remuneration to auditor 581 420
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194323054": { "value": "\n Remuneration to auditor \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Statutory audit 500 356
Other assurance services 28 38
Tax advisory 52 20
Other non-audit services - 5
Total remuneration to auditor 581 420
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405195458885": { "value": "\n \n Note 6 Income tax \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Tax payable on ordinary income 366 303
Adjustment for previous years - -
Current tax expense 366 303
Deferred tax expense 486 1 163
Total tax expense in the income statement 851 1 467
Reconciliation of effective tax rate
Profit / (loss) before income tax -10 299 -13 543
Tax based on current ordinary tax rate -2 729 -3 589
Effect of non-deductible expenses 524 357
Effect of unrecognised tax loss carryforward 3 026 4 725
Effect of changed tax assessments for previous years 30 -26
Total tax expense 851 1 467
Effective tax rate -8.26% -10.83%
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 Assets Liabilities Net assets
Property, plant and equipment 767 - 767
Intangible assets - -1 179 -1 179
Other items 113 - 113
Restricted interest - EIFEL 1 241 - 1 241
Tax loss carryforward 21 225 - 21 225
Unrecognised tax assets -22 167 - -22 167
Recognised tax loss carryforward - - -
Deferred tax asset/liability 1 179 -1 179 -
Offsetting of assets and liabilities - -1 649 -1 649
Net deferred tax asset/liability 1 179 -2 828 -1 649
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2023 Assets Liabilities Net assets
Property, plant and equipment 236 - 236
Intangible assets - -1 207 -1 207
Other items 29 - 29
Tax loss carryforward 20 192 - 20 192
Unrecognised tax assets -20 192 - -20 192
Recognised tax loss carryforward 942 - 942
Deferred tax asset/liability 1 207 -1 207 -0
Offsetting of assets and liabilities - -1 163 -1 163
Net deferred tax asset/liability 1 207 -2 370 -1 163
\n \n \n \n The amount of losses carried forward subject to expiration represent $ 60,4 m for federal income tax purposes and $ 66,4 m for pro- vincial tax purposes and $ 9,2 m from France that do not expire. The federal income tax rate is 15% and the provincial in- come tax rate is 11%. Some of the losses are expiring according to the following tables:\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 Canada
Losses carried forward, Expiry by Year Federal Provincial France
2043 7 545 8 093 -
2042 17 416 21 213 -
2041 11 919 11 990 -
2040 3 258 3 171 -
2039 4 929 5 052 -
2038 3 297 3 300 -
2037 4 457 4 644 -
2036 2 288 2 288 -
2035 1 864 1 897 -
2034 1 890 3 151 -
2033 115 115 -
2032 292 291 -
2031 585 585 -
2030 260 260 -
2029 326 328 -
No expiry - - 9 297
60 441 66 377 9 297
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405195740626": { "value": "\n Note 6 Income tax \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Tax payable on ordinary income 366 303
Adjustment for previous years - -
Current tax expense 366 303
Deferred tax expense 486 1 163
Total tax expense in the income statement 851 1 467
Reconciliation of effective tax rate
Profit / (loss) before income tax -10 299 -13 543
Tax based on current ordinary tax rate -2 729 -3 589
Effect of non-deductible expenses 524 357
Effect of unrecognised tax loss carryforward 3 026 4 725
Effect of changed tax assessments for previous years 30 -26
Total tax expense 851 1 467
Effective tax rate -8.26% -10.83%
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 Assets Liabilities Net assets
Property, plant and equipment 767 - 767
Intangible assets - -1 179 -1 179
Other items 113 - 113
Restricted interest - EIFEL 1 241 - 1 241
Tax loss carryforward 21 225 - 21 225
Unrecognised tax assets -22 167 - -22 167
Recognised tax loss carryforward - - -
Deferred tax asset/liability 1 179 -1 179 -
Offsetting of assets and liabilities - -1 649 -1 649
Net deferred tax asset/liability 1 179 -2 828 -1 649
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2023 Assets Liabilities Net assets
Property, plant and equipment 236 - 236
Intangible assets - -1 207 -1 207
Other items 29 - 29
Tax loss carryforward 20 192 - 20 192
Unrecognised tax assets -20 192 - -20 192
Recognised tax loss carryforward 942 - 942
Deferred tax asset/liability 1 207 -1 207 -0
Offsetting of assets and liabilities - -1 163 -1 163
Net deferred tax asset/liability 1 207 -2 370 -1 163
\n \n The amount of losses carried forward subject to expiration represent $ 60,4 m for federal income tax purposes and $ 66,4 m for pro- vincial tax purposes and $ 9,2 m from France that do not expire. The federal income tax rate is 15% and the provincial in- come tax rate is 11%. Some of the losses are expiring according to the following tables:\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 Canada
Losses carried forward, Expiry by Year Federal Provincial France
2043 7 545 8 093 -
2042 17 416 21 213 -
2041 11 919 11 990 -
2040 3 258 3 171 -
2039 4 929 5 052 -
2038 3 297 3 300 -
2037 4 457 4 644 -
2036 2 288 2 288 -
2035 1 864 1 897 -
2034 1 890 3 151 -
2033 115 115 -
2032 292 291 -
2031 585 585 -
2030 260 260 -
2029 326 328 -
No expiry - - 9 297
60 441 66 377 9 297
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405192601725": { "value": "\n Note 7 Inventories Inventory stock \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Raw materials 8 104 10 336
Work in progress 493 386
Finished goods 8 664 6 886
Total inventories (net after provision for obsolescence) 17 261 17 607
\n Provision for obsolescence related to finished goods \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Balance at 1 january 4 737 4 996
New provisions recognised during the year 2 156 3 055
Provisions reversed -999 -3 313
Balance at 31 December 5 894 4 737
\n Provision slow moving When producing powder of a specific alloy, the process generates a distribution of size fractions, which are dedicated to various markets and applications. Some of the size fractions could accumulate in inventory, depending on the demand and on the level of market penetration. A provision for slow moving inventory is recorded by Tekna following a periodic review of historical sales data for each fraction as well as the growth rate of sales and order intake. The provision could fluctuate depending on the level of inventory and the historic performance of sales. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193923115": { "value": "\n Note 8 Trade and other receivables Trade receivables \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Trade receivables from contracts with customers 4 823 9 930
Loss allowance -136 -4 075
Total 4 687 5 855
\n \n Provision for losses * \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Balance at 1 january -4 075 -42
Change in expected losses and outstanding receivables -121 -4 033
Provisions reversed 1 078 -
Realized bad debts 3 044 -
Exchange differences on translation of foreign operations -61 -
Balance at 31 December -136 -4 075
\n *For more information about credit risk and write-downs, see note 15. Other receivables \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Indirect Tax Receivable 735 363
Refundable deposit on Raw material 308 489
Grant and Investment tax credit receivable 273 167
Loan to employees - 934
Prepaid Expenses 418 585
Total 1 734 2 538
Total trade and other receivables 6 421 8 394
\n Tekna made a provision of CAD 4.0 million in the fourth quarter of 2023 related to one joint venture. This provision for bad debt on receivables is considered non-recurring. The expense is excluded from Tekna's Adjusted EBITDA and has no cash effect. The 50/50 joint venture was established with a business partner in 2020 to produce and market nickel alloy powders. The entry into this market has proven less profitable than anticipated due to the market conditions, and the joint venture has been loss making since the inception. The losses have been funded by the joint venture partners. In 2024, the joint venture shareholders, including Tekna, have voted to start a dissolution of the joint venture and it is expected to be completed in 2025. Please refer to Note 20 for more information about the joint venture. For additional details on credit risk, please refer to note 15. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194117626": { "value": "\n Note 9 Cash and cash equivalents \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Total cash at bank 12 352 10 148
Restricted cash - -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194222742": { "value": "\n \n Note 10 Property, plant and equipment Property, plant and equipment is recognized at historical cost less depreciation. Depreciation is calculated using the straight-line method over their estimated useful lives as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Asset Period Asset Period
Building 25 years Permanent systems incl. development cost 10 years
Equipment incl. development cost 5-8 years Right-of-Use (RoU) assets 5-8 years
Mobile Infrastructure incl. development cost 25 years
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Amounts in CAD 1000 Vehicles, machinery and equipment Buildings and land RoU assets Total
Year ended 31 December 2024
Cost at 1 January 2024 27 909 13 145 3 471 44 525
Purchase of PPE, net of grants 2 114 329 1 548 3 991
Loan discount recognition -510 -92 - -602
Disposal -13 -23 - -36
Translation adjustments 107 28 86 221
Cost at 31 December 2024 29 607 13 387 5 105 48 099
Accumulated depreciation at 1 January 2024 13 031 5 469 2 131 20 631
Depreciation 1 673 568 668 2 909
Disposal -13 -18 - -31
Translation adjustments 70 16 58 144
Accumulated depreciation at 31 December 2024 14 761 6 035 2 857 23 653
Carrying amount at 31 December 2024 14 846 7 352 2 248 24 446
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Amounts in CAD 1000 Vehicles, machinery and equipment Buildings and land RoU assets Total
Year ended 31 December 2023
Cost at 1 January 2023 21 200 12 460 3 115 36 775
Purchase of PPE, net of grants 7 041 755 351 8 147
Loan discount recognition -339 -83 - -422
Disposal -41 - - -41
Translation adjustments 48 14 5 67
Cost at 31 December 2023 27 909 13 145 3 471 44 525
Accumulated depreciation at 1 January 2023 11 106 4 904 1 525 17 535
Depreciation 1 928 559 605 3 092
Disposal -31 - - -31
Translation adjustments 28 7 1 36
Accumulated depreciation at 31 December 2023 13 031 5 469 2 131 20 631
Carrying amount at 31 December 2023 14 878 7 676 1 340 23 894
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194503400": { "value": "\n Note 10 Property, plant and equipment Property, plant and equipment is recognized at historical cost less depreciation. Depreciation is calculated using the straight-line method over their estimated useful lives as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Asset Period Asset Period
Building 25 years Permanent systems incl. development cost 10 years
Equipment incl. development cost 5-8 years Right-of-Use (RoU) assets 5-8 years
Mobile Infrastructure incl. development cost 25 years
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Amounts in CAD 1000 Vehicles, machinery and equipment Buildings and land RoU assets Total
Year ended 31 December 2024
Cost at 1 January 2024 27 909 13 145 3 471 44 525
Purchase of PPE, net of grants 2 114 329 1 548 3 991
Loan discount recognition -510 -92 - -602
Disposal -13 -23 - -36
Translation adjustments 107 28 86 221
Cost at 31 December 2024 29 607 13 387 5 105 48 099
Accumulated depreciation at 1 January 2024 13 031 5 469 2 131 20 631
Depreciation 1 673 568 668 2 909
Disposal -13 -18 - -31
Translation adjustments 70 16 58 144
Accumulated depreciation at 31 December 2024 14 761 6 035 2 857 23 653
Carrying amount at 31 December 2024 14 846 7 352 2 248 24 446
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Amounts in CAD 1000 Vehicles, machinery and equipment Buildings and land RoU assets Total
Year ended 31 December 2023
Cost at 1 January 2023 21 200 12 460 3 115 36 775
Purchase of PPE, net of grants 7 041 755 351 8 147
Loan discount recognition -339 -83 - -422
Disposal -41 - - -41
Translation adjustments 48 14 5 67
Cost at 31 December 2023 27 909 13 145 3 471 44 525
Accumulated depreciation at 1 January 2023 11 106 4 904 1 525 17 535
Depreciation 1 928 559 605 3 092
Disposal -31 - - -31
Translation adjustments 28 7 1 36
Accumulated depreciation at 31 December 2023 13 031 5 469 2 131 20 631
Carrying amount at 31 December 2023 14 878 7 676 1 340 23 894
\n \n Note 11 Intangible assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Technologies IP and licenses Development Total
Amounts in CAD 1000
Year ended 31 December 2024
Cost at 1 January 2024 10 767 5 212 2 605 18 584
Additions, net of grants - 204 244 448
Loan discount recognition - -16 -26 -42
Write-off of capitalized license costs - -210 - -210
Cost at 31 December 2024 10 767 5 190 2 823 18 779
Accumulated amortization at
1 January 2024 7 538 2 785 476 10 799
Amortization 718 265 129 1 111
Write-off of capitalized license costs - -94 - -94
Translation adjustments - 1 - 1
Accumulated amortzation and
impairment at 31 December 2024 8 255 2 957 605 11 817
Carrying amount at 31 December 2024 2 512 2 233 2 217 6 962
Estimated useful lives 15 years 15 years 10 years
\n Intangible assets are recognized at historical cost less amortization. Amortization is calculated using the straight-line method to allocate the cost over their estimated useful lives. Intangible assets with definite useful life consists of acquired technology, internally generated intangible assets arising from development costs as well as licenses for software. Useful life varies between four and ten years. If there are indications of impairment for the intangible assets with defined useful life, an impairment test is performed. For 2024, there are no such indications. Development cost is recognized as an asset when it is identifiable and the company has the power to obtain the future economic benefits following from the underlying resource and to restrict the access of others to those benefits.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Technologies IP and licenses Development Total
Amounts in CAD 1000
Year ended 31 December 2023
Cost at 1 January 2023 10 767 4 978 2 466 18 211
Additions, net of grants - 235 175 410
Loan discount recognition - -1 -36 -37
Disposal - - - -
Cost at 31 December 2023 10 767 5 212 2 605 18 584
Accumulated amortization at
1 January 2023 6 820 2 507 347 9 674
Amortization 718 278 134 1 130
Translation adjustments - - -5 -5
Accumulated amortzation and
impairment at 31 December 2023 7 538 2 785 476 10 799
Carrying amount at 31 December 2023 3 230 2 427 2 128 7 785
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194705619": { "value": "\n \n Note 11 Intangible assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Technologies IP and licenses Development Total
Amounts in CAD 1000
Year ended 31 December 2024
Cost at 1 January 2024 10 767 5 212 2 605 18 584
Additions, net of grants - 204 244 448
Loan discount recognition - -16 -26 -42
Write-off of capitalized license costs - -210 - -210
Cost at 31 December 2024 10 767 5 190 2 823 18 779
Accumulated amortization at
1 January 2024 7 538 2 785 476 10 799
Amortization 718 265 129 1 111
Write-off of capitalized license costs - -94 - -94
Translation adjustments - 1 - 1
Accumulated amortzation and
impairment at 31 December 2024 8 255 2 957 605 11 817
Carrying amount at 31 December 2024 2 512 2 233 2 217 6 962
Estimated useful lives 15 years 15 years 10 years
\n Intangible assets are recognized at historical cost less amortization. Amortization is calculated using the straight-line method to allocate the cost over their estimated useful lives. Intangible assets with definite useful life consists of acquired technology, internally generated intangible assets arising from development costs as well as licenses for software. Useful life varies between four and ten years. If there are indications of impairment for the intangible assets with defined useful life, an impairment test is performed. For 2024, there are no such indications. Development cost is recognized as an asset when it is identifiable and the company has the power to obtain the future economic benefits following from the underlying resource and to restrict the access of others to those benefits.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Technologies IP and licenses Development Total
Amounts in CAD 1000
Year ended 31 December 2023
Cost at 1 January 2023 10 767 4 978 2 466 18 211
Additions, net of grants - 235 175 410
Loan discount recognition - -1 -36 -37
Disposal - - - -
Cost at 31 December 2023 10 767 5 212 2 605 18 584
Accumulated amortization at
1 January 2023 6 820 2 507 347 9 674
Amortization 718 278 134 1 130
Translation adjustments - - -5 -5
Accumulated amortzation and
impairment at 31 December 2023 7 538 2 785 476 10 799
Carrying amount at 31 December 2023 3 230 2 427 2 128 7 785
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405195104006": { "value": "\n Note 12 Non-current receivables \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
R&D Tax Credit Receivable 4 085 4 531
Total non-current receivables 4 085 4 531
\n In 2024, Tekna Plasma Europe SAS received a reimbursement from Cr\u00e9dit Imp\u00f4t Recherche (CIR), as well as set aside a provision for Corporate Income Tax payable. R&D Tax Credit Carryovers, by Expiry Year A research and development (R&D) tax credit receivable of CAD 3.8 million is recognized in the balance sheet for Tekna Plasma Systems Inc., representing federal tax credits for R&D activities. The recovery of this\n \n amount is dependent on the generation of future taxable profits. These credits expire 20 years from the date of issuance. A research and development (R&D) tax cred- it receivable of CAD 287 thousand is recog- nized in the balance sheet for Tekna Plasma Europe SAS, relating to the French Cr\u00e9dit d\u2019Imp\u00f4t Recherche (CIR). The recovery of this amount is dependent on future taxable prof- its. In France, CIR credits do not expire but are subject to specific utilization rules: they may be offset against corporate income tax when the company is profitable or refunded after a delay of up to four years if the com- pany incurs losses.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 Credits by Expiry Year Canada France
2043 237 -
2042 230 -
2041 248 -
2040 245 -
2039 475 -
2038 480 -
2037 465 -
2036 242 -
2035 256 -
2034 288 -
2033 255 -
2032 477 -
2031 77 -
2030 59 -
2029 358 -
No expiry - 287
R&D Tax Credit Carryovers 4 391 287
Unrecognized tax credits 592 -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405195004446": { "value": "\n Note 13 Leases This note provides information for leases where the group is a lessee. Amounts recognised in the balance sheet The balance sheet shows the following amounts relating to leases: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Total right-of-use assets 2 248 1 340
Current lease liabilities 647 595
Non-current lease liabilities 1 637 773
Total lease liabilities 2 284 1 369
\n \n Amounts recognised in the statement of income The statement of income shows the following amounts relating to leases: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Total depreciation charge right-of-use assets 668 605
Interest expense 80 68
\n The group has no variable rate leases. Expenses in the statement of income related low value leases are immaterial to these financial statements.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405195121790": { "value": "\n \n Note 14 Trade payables and other current liabilities \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Trade payables 3 741 4 875
Other current liabilities 5 217 2 860
Total 8 958 7 73
\n Trade payables are unsecured and are usually paid within 30 days of recognition. The carrying amounts of trade and other payables are considered to be the same as their fair values, due to their short-term nature. Specification of other current liabilities \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Accrued expenses and other current liabilities 3 052 2 860
Accrued Labor cost / holiday pay 2 004 -
Accrued Bonus 161 -
Total 5 217 2 860
\n The accrued expenses account represents costs incurred by the company that have not yet been recorded in accounts payable.\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405195206140": { "value": "\n Note 14 Trade payables and other current liabilities \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Trade payables 3 741 4 875
Other current liabilities 5 217 2 860
Total 8 958 7 73
\n Trade payables are unsecured and are usually paid within 30 days of recognition. The carrying amounts of trade and other payables are considered to be the same as their fair values, due to their short-term nature. Specification of other current liabilities \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Accrued expenses and other current liabilities 3 052 2 860
Accrued Labor cost / holiday pay 2 004 -
Accrued Bonus 161 -
Total 5 217 2 860
\n The accrued expenses account represents costs incurred by the company that have not yet been recorded in accounts payable.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405195540236": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Accrued expenses and other current liabilities 3 052 2 860
Accrued Labor cost / holiday pay 2 004 -
Accrued Bonus 161 -
Total 5 217 2 860
\n The accrued expenses account represents costs incurred by the company that have not yet been recorded in accounts payable.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405195702740": { "value": "\n \n \n Note 15 Financial risk and financial instruments This note explains the group\u2019s exposure to financial risks and how these risks could affect the group\u2019s future financial performance. Current year profit and loss information has been included where relevant to add further context. Tekna operates on an international level, and produces spherical powders and nano powders, and delivers plasma systems for powder production of advanced materials. The Group's metal powders and plasma sys- tems are produced for and delivered to a number of industrial sectors, such as aviation, aerospace, medical, mining and drilling, energy storage and microelectronics, and are delivered to its customers worldwide. The Group is headquartered in Canada and operates manufacturing centres in Canada and France, as well as sales and distribution offices in China, South Korea and USA. \n \n Capital management Tekna's capital management objectives are to ensure its ability to operate as a going concern, support ongo- ing business activities, and deliver sustainable returns to shareholders while maintaining sufficient financial flexibility to pursue growth opportunities. Tekna defines its capital as total equity, which includes share capital, reserves, and retained earnings, as well as interest-bearing loans and borrowings, where applicable. Tekna actively manages its capital structure by monitoring economic conditions, operational cash flow re- quirements, and the risks associated with its business activities. To maintain an optimal capital structure, Tekna may take actions such as issuing new equity, adjusting dividend distributions, or managing debt levels. Key financial metrics, including the debt-to-equity ratio and working capital levels, are regularly assessed to ensure they align with the Tekna's strategic goals and financial health. Tekna is currently subject to externally imposed capital requirements in form of financial covenants of its bor- rowing facilities (bank overdraft), which stipulate a Net Interest Bearing Debt (NIBD) of less than 0 (<0). The loan facility agreement with Arendals Fossekompani ASA of CAD 25 million is exempted from the calculation. As of December 31, 2024, Tekna complied with these requirements. During the reporting period, there were no significant changes to the Tekna's capital management policies or processes. The Board of Directors conducts a regular review of the capital structure, with additional evalua- tions as needed in response to material business developments, to ensure it supports Tekna's long-term ob- jectives. \n \n \n \n \n \n \n \n Currency risk Currency risk arises from the potential fluctuation in the fair value or future cash flows of financial instruments due to changes in foreign exchange rates. This risk emerges when financial assets or liabilities are denominat- ed in a currency other than the Group\u2019s functional currency, which is the Canadian Dollar (CAD). The Group is exposed to foreign exchange rate risk as its business transactions, operations, and sales are conducted in multiple currencies, including the Canadian Dollar (CAD), U.S. Dollar (USD), Euro (EUR), Chinese Yuan (CNY), Indian Rupee (INR), and South Korean Won (KRW). Additionally, cash outflows are primarily denominated in CAD, USD, EUR, Norwegian Krone (NOK), and CNY, while cash inflows are mainly received in USD, EUR, CNY, and CAD (notably from governmental subsidies and grants). The Group manages currency risk through natural hedging, whereby the diversity of currencies in its revenue streams and expenditures partially offsets the impact of exchange rate fluctuations. For instance, inflows in USD, EUR, and CNY from sales align with outflows in these currencies for operational costs, reducing net ex- posure. The Group does not engage in formal hedging activities using derivative financial instruments, relying instead on this natural balance to mitigate risk. Unfavorable fluctuations in exchange rates could still affect the Group\u2019s financial position, results of operations, or cash flows, but the impact is generally limited due to the offsetting nature of currency movements across its global operations. The positive and negative effects of exchange rate changes vary depending on the specific currencies in- volved and the timing of transactions. Given the Group\u2019s diversified currency exposure and natural hedging, a sensitivity analysis indicates that reasonably possible changes in foreign exchange rates would not have a material impact on the Group\u2019s profit or equity. Management monitors currency risk on an ongoing basis and assesses the adequacy of its natural hedging strategy in light of market conditions and operational needs. \n Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market interest rates. The Group is exposed to interest rate risk through its portfolio of financial instruments, which includes both fixed and floating interest rate components. Fixed-rate instruments expose the Group to fair value risk, as their value may decrease if market interest rates rise, while floating-rate instru- ments expose the Group to cash flow risk, as interest payments fluctuate with changes in market rates. \n \n \n \n \n As at December 31, 2024, the Group\u2019s exposure to interest rate risk is summarized as follows: \u2022 Cash: Floating rate, subject to prevailing market rates. \u2022 Accounts Receivable: Non-interest bearing, not exposed to interest rate risk. \u2022 Bank Loan: Floating rate, with interest payments varying based on market conditions. \u2022 Accounts Payable and Accrued Liabilities: Non-interest bearing, not exposed to interest rate risk. \u2022 Long-Term Debt: Floating rate on loans totaling CAD 28.6 million, subject to cash flow risk, and non- interest bearing on other loans, not exposed to interest rate risk. The Group does not currently use derivative financial instruments, such as interest rate swaps, to hedge its exposure to interest rate risk. Instead, management monitors market interest rate trends and assesses the balance between fixed and floating rate instruments to mitigate potential adverse impacts on financial perfor- mance. The Group\u2019s exposure to floating-rate instruments, particularly the CAD 28.6 million in long-term debt and bank loan, represents the primary source of cash flow risk, while the fixed-rate finance leases miti- gate cash flow volatility but introduce fair value sensitivity. To illustrate the potential impact of interest rate changes, a sensitivity analysis was performed. A reasonably possible increase or decrease of 100 basis points (1%) in market interest rates, with all other variables held constant, would affect the Group\u2019s profit before tax as follows: \u2022 Floating-rate instruments (CAD 28.6 million long-term debt, bank loan, and cash): An increase of 1% would increase annual interest expense and reduce profit before tax by approximately CAD 286 thousand, while a decrease of 1% would decrease interest expense and increase profit before tax by the same amount. The sensitivity analysis assumes a parallel shift in interest rates and does not account for management actions that could be taken to mitigate risk. The actual impact of interest rate fluctuations may differ due to changes in the composition of the Group\u2019s financial instruments or market conditions. Management reviews interest rate risk exposure regularly to ensure it remains within acceptable levels aligned with the Group\u2019s financial strategy.\n \n \n \n \n \n Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting its obligations associated with finan- cial liabilities as they fall due. The Group is primarily exposed to liquidity risk through its accounts payable and accrued liabilities, long-term debt, and obligations under committed credit facilities. The Group manages liquidity risk by maintaining adequate cash reserves, marketable securities, and access to funding through committed credit facilities to ensure it can meet its financial obligations when due. This pru- dent approach involves maintaining flexibility in funding by keeping available credit lines and monitoring li- quidity reserves to support operational and financial commitments. Management prepares rolling forecasts of the Group\u2019s liquidity position, which include cash and cash equivalents and undrawn borrowing facilities, based on expected cash flows. These forecasts enable the Group to anticipate and address potential liquidity shortfalls. As at December 31, 2024, the Group has access to committed credit facilities totaling USD 0.75 million and CAD 4.0 million. These facilities may be drawn at any time, subject to the specified limits, and are subject to termination by the bank with notice as per the terms of the agreements. At year-end, the undrawn portion of these facilities provides additional liquidity to meet short-term obligations and unexpected cash flow needs. The Group\u2019s liquidity risk is influenced by the timing of cash inflows from its operations, including revenue from Systems and Materials sales, and outflows related to operational expenses and debt repayments. Man- agement actively monitors these cash flows to ensure sufficient liquidity is maintained to settle financial liabili- ties as they mature. Information on contractual maturities of financial liabilities are available in the table: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Amounts in CAD 1000 Carrying amount Contractual cash flows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Lease liabilities 2 284 2 693 340 307 615 670 761
Trade and other payables 3 741 3 741 3 741 - - - -
Borrowings 31 906 39 865 455 454 25 394 7 864 5 698
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Carrying amount Contractual cash flows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Amounts in CAD 1000
Lease liabilities 1 369 1 508 343 256 406 498 5
Trade and other payables 4 875 4 875 4 875 - - - -
Borrowings 25 064 34 245 443 401 739 27 432 5 230
\n \n \n Credit Risk Credit risk is the risk that a counterparty to a financial instrument will fail to meet its obligations, resulting in a financial loss to the Group. The Group\u2019s primary exposure to credit risk arises from its cash and trade receiva- bles, which represent the main financial instruments subject to this risk. The Group\u2019s cash is held with reputable, major financial institutions with high credit ratings, minimizing the risk of non-performance. Consequently, management considers the credit risk associated with cash balances to be negligible. Trade receivables, primarily arising from sales of Systems and Materials, expose the Group to credit risk if customers fail to settle amounts owed. To manage this risk, the Group maintains an allowance for expected credit losses on its trade receivables, which is assessed and updated regularly based on historical collection trends, customer creditworthiness, and economic conditions. As at December 31, 2024, all trade receivables have maturities of less than one year, reducing the duration of credit exposure. To further mitigate credit risk, the Group employs proactive measures, including regular monitoring of cus- tomer credit profiles and requiring advance payments or letters of credit for Systems contracts, which typical- ly involve higher transaction values and longer delivery timelines. These practices help secure payment and reduce the likelihood of default, particularly for significant contracts with universities, research labs, and in- dustrial clients. Historically, the Group has not incurred material losses from trade receivable defaults, reflect- ing the effectiveness of its credit risk management processes. Financial assets, including trade receivables, are written off when there is no reasonable expectation of recov- ery\u2014for example, when a debtor fails to engage in a repayment plan or is deemed insolvent. Even after write -off, the Group continues enforcement efforts to recover amounts due, such as through legal action or col- lection agencies. Any subsequent recoveries are recognized in profit or loss as they occur, offsetting prior impairments.\n \n \n \n \n \n \n \n The Group\u2019s maximum exposure to credit risk at the reporting date is the carrying amount of its cash and trade receivables, as disclosed in the statement of financial position, net of any allowances for expected credit losses. Management considers the concentration of credit risk to be low due to the diverse customer base spanning multiple industries and geographies, including aerospace, defense, medical, and research sectors. Trade receivables Provisions for losses are based on individual assessment of each item and customer. Expected loss in catego- ries without any provisions made is based on the assumption that there are not risk of any material losses. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 External customer rec not due External customer rec 1-30 days past due External customer rec 31-60 days past due External customer rec 61-90 days past due External customer rec > 90 days past due Trade accounts receivable
2024
Outstanding trade receivables 3 092 1 309 201 - 221 4 823
Provision for losses - - - - -136 -136
2023
Outstanding trade receivables 3 179 1 556 1 069 514 3 612 9 930
Provision for losses - - -264 -380 -3 431 -4 075
\n Provisions for losses are based on individual assessment of each item and customer. Expected loss in catego- ries without any provisions made is based on the assumption that there are not risk of any material losses. For additional details regarding bad debt, please refer to note 8.\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405195921125": { "value": "\n \n Note 15 Financial risk and financial instruments This note explains the group\u2019s exposure to financial risks and how these risks could affect the group\u2019s future financial performance. Current year profit and loss information has been included where relevant to add further context. Tekna operates on an international level, and produces spherical powders and nano powders, and delivers plasma systems for powder production of advanced materials. The Group's metal powders and plasma sys- tems are produced for and delivered to a number of industrial sectors, such as aviation, aerospace, medical, mining and drilling, energy storage and microelectronics, and are delivered to its customers worldwide. The Group is headquartered in Canada and operates manufacturing centres in Canada and France, as well as sales and distribution offices in China, South Korea and USA. \n \n Capital management Tekna's capital management objectives are to ensure its ability to operate as a going concern, support ongo- ing business activities, and deliver sustainable returns to shareholders while maintaining sufficient financial flexibility to pursue growth opportunities. Tekna defines its capital as total equity, which includes share capital, reserves, and retained earnings, as well as interest-bearing loans and borrowings, where applicable. Tekna actively manages its capital structure by monitoring economic conditions, operational cash flow re- quirements, and the risks associated with its business activities. To maintain an optimal capital structure, Tekna may take actions such as issuing new equity, adjusting dividend distributions, or managing debt levels. Key financial metrics, including the debt-to-equity ratio and working capital levels, are regularly assessed to ensure they align with the Tekna's strategic goals and financial health. Tekna is currently subject to externally imposed capital requirements in form of financial covenants of its bor- rowing facilities (bank overdraft), which stipulate a Net Interest Bearing Debt (NIBD) of less than 0 (<0). The loan facility agreement with Arendals Fossekompani ASA of CAD 25 million is exempted from the calculation. As of December 31, 2024, Tekna complied with these requirements. During the reporting period, there were no significant changes to the Tekna's capital management policies or processes. The Board of Directors conducts a regular review of the capital structure, with additional evalua- tions as needed in response to material business developments, to ensure it supports Tekna's long-term ob- jectives. \n \n \n \n \n \n Currency risk Currency risk arises from the potential fluctuation in the fair value or future cash flows of financial instruments due to changes in foreign exchange rates. This risk emerges when financial assets or liabilities are denominat- ed in a currency other than the Group\u2019s functional currency, which is the Canadian Dollar (CAD). The Group is exposed to foreign exchange rate risk as its business transactions, operations, and sales are conducted in multiple currencies, including the Canadian Dollar (CAD), U.S. Dollar (USD), Euro (EUR), Chinese Yuan (CNY), Indian Rupee (INR), and South Korean Won (KRW). Additionally, cash outflows are primarily denominated in CAD, USD, EUR, Norwegian Krone (NOK), and CNY, while cash inflows are mainly received in USD, EUR, CNY, and CAD (notably from governmental subsidies and grants). The Group manages currency risk through natural hedging, whereby the diversity of currencies in its revenue streams and expenditures partially offsets the impact of exchange rate fluctuations. For instance, inflows in USD, EUR, and CNY from sales align with outflows in these currencies for operational costs, reducing net ex- posure. The Group does not engage in formal hedging activities using derivative financial instruments, relying instead on this natural balance to mitigate risk. Unfavorable fluctuations in exchange rates could still affect the Group\u2019s financial position, results of operations, or cash flows, but the impact is generally limited due to the offsetting nature of currency movements across its global operations. The positive and negative effects of exchange rate changes vary depending on the specific currencies in- volved and the timing of transactions. Given the Group\u2019s diversified currency exposure and natural hedging, a sensitivity analysis indicates that reasonably possible changes in foreign exchange rates would not have a material impact on the Group\u2019s profit or equity. Management monitors currency risk on an ongoing basis and assesses the adequacy of its natural hedging strategy in light of market conditions and operational needs. \n Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market interest rates. The Group is exposed to interest rate risk through its portfolio of financial instruments, which includes both fixed and floating interest rate components. Fixed-rate instruments expose the Group to fair value risk, as their value may decrease if market interest rates rise, while floating-rate instru- ments expose the Group to cash flow risk, as interest payments fluctuate with changes in market rates. \n \n \n As at December 31, 2024, the Group\u2019s exposure to interest rate risk is summarized as follows: \u2022 Cash: Floating rate, subject to prevailing market rates. \u2022 Accounts Receivable: Non-interest bearing, not exposed to interest rate risk. \u2022 Bank Loan: Floating rate, with interest payments varying based on market conditions. \u2022 Accounts Payable and Accrued Liabilities: Non-interest bearing, not exposed to interest rate risk. \u2022 Long-Term Debt: Floating rate on loans totaling CAD 28.6 million, subject to cash flow risk, and non- interest bearing on other loans, not exposed to interest rate risk. The Group does not currently use derivative financial instruments, such as interest rate swaps, to hedge its exposure to interest rate risk. Instead, management monitors market interest rate trends and assesses the balance between fixed and floating rate instruments to mitigate potential adverse impacts on financial perfor- mance. The Group\u2019s exposure to floating-rate instruments, particularly the CAD 28.6 million in long-term debt and bank loan, represents the primary source of cash flow risk, while the fixed-rate finance leases miti- gate cash flow volatility but introduce fair value sensitivity. To illustrate the potential impact of interest rate changes, a sensitivity analysis was performed. A reasonably possible increase or decrease of 100 basis points (1%) in market interest rates, with all other variables held constant, would affect the Group\u2019s profit before tax as follows: \u2022 Floating-rate instruments (CAD 28.6 million long-term debt, bank loan, and cash): An increase of 1% would increase annual interest expense and reduce profit before tax by approximately CAD 286 thousand, while a decrease of 1% would decrease interest expense and increase profit before tax by the same amount. The sensitivity analysis assumes a parallel shift in interest rates and does not account for management actions that could be taken to mitigate risk. The actual impact of interest rate fluctuations may differ due to changes in the composition of the Group\u2019s financial instruments or market conditions. Management reviews interest rate risk exposure regularly to ensure it remains within acceptable levels aligned with the Group\u2019s financial strategy.\n \n \n \n Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting its obligations associated with finan- cial liabilities as they fall due. The Group is primarily exposed to liquidity risk through its accounts payable and accrued liabilities, long-term debt, and obligations under committed credit facilities. The Group manages liquidity risk by maintaining adequate cash reserves, marketable securities, and access to funding through committed credit facilities to ensure it can meet its financial obligations when due. This pru- dent approach involves maintaining flexibility in funding by keeping available credit lines and monitoring li- quidity reserves to support operational and financial commitments. Management prepares rolling forecasts of the Group\u2019s liquidity position, which include cash and cash equivalents and undrawn borrowing facilities, based on expected cash flows. These forecasts enable the Group to anticipate and address potential liquidity shortfalls. As at December 31, 2024, the Group has access to committed credit facilities totaling USD 0.75 million and CAD 4.0 million. These facilities may be drawn at any time, subject to the specified limits, and are subject to termination by the bank with notice as per the terms of the agreements. At year-end, the undrawn portion of these facilities provides additional liquidity to meet short-term obligations and unexpected cash flow needs. The Group\u2019s liquidity risk is influenced by the timing of cash inflows from its operations, including revenue from Systems and Materials sales, and outflows related to operational expenses and debt repayments. Man- agement actively monitors these cash flows to ensure sufficient liquidity is maintained to settle financial liabili- ties as they mature. Information on contractual maturities of financial liabilities are available in the table: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Amounts in CAD 1000 Carrying amount Contractual cash flows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Lease liabilities 2 284 2 693 340 307 615 670 761
Trade and other payables 3 741 3 741 3 741 - - - -
Borrowings 31 906 39 865 455 454 25 394 7 864 5 698
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Carrying amount Contractual cash flows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Amounts in CAD 1000
Lease liabilities 1 369 1 508 343 256 406 498 5
Trade and other payables 4 875 4 875 4 875 - - - -
Borrowings 25 064 34 245 443 401 739 27 432 5 230
\n \n \n Credit Risk Credit risk is the risk that a counterparty to a financial instrument will fail to meet its obligations, resulting in a financial loss to the Group. The Group\u2019s primary exposure to credit risk arises from its cash and trade receiva- bles, which represent the main financial instruments subject to this risk. The Group\u2019s cash is held with reputable, major financial institutions with high credit ratings, minimizing the risk of non-performance. Consequently, management considers the credit risk associated with cash balances to be negligible. Trade receivables, primarily arising from sales of Systems and Materials, expose the Group to credit risk if customers fail to settle amounts owed. To manage this risk, the Group maintains an allowance for expected credit losses on its trade receivables, which is assessed and updated regularly based on historical collection trends, customer creditworthiness, and economic conditions. As at December 31, 2024, all trade receivables have maturities of less than one year, reducing the duration of credit exposure. To further mitigate credit risk, the Group employs proactive measures, including regular monitoring of cus- tomer credit profiles and requiring advance payments or letters of credit for Systems contracts, which typical- ly involve higher transaction values and longer delivery timelines. These practices help secure payment and reduce the likelihood of default, particularly for significant contracts with universities, research labs, and in- dustrial clients. Historically, the Group has not incurred material losses from trade receivable defaults, reflect- ing the effectiveness of its credit risk management processes. Financial assets, including trade receivables, are written off when there is no reasonable expectation of recov- ery\u2014for example, when a debtor fails to engage in a repayment plan or is deemed insolvent. Even after write -off, the Group continues enforcement efforts to recover amounts due, such as through legal action or col- lection agencies. Any subsequent recoveries are recognized in profit or loss as they occur, offsetting prior impairments.\n \n \n \n \n \n The Group\u2019s maximum exposure to credit risk at the reporting date is the carrying amount of its cash and trade receivables, as disclosed in the statement of financial position, net of any allowances for expected credit losses. Management considers the concentration of credit risk to be low due to the diverse customer base spanning multiple industries and geographies, including aerospace, defense, medical, and research sectors. Trade receivables Provisions for losses are based on individual assessment of each item and customer. Expected loss in catego- ries without any provisions made is based on the assumption that there are not risk of any material losses. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 External customer rec not due External customer rec 1-30 days past due External customer rec 31-60 days past due External customer rec 61-90 days past due External customer rec > 90 days past due Trade accounts receivable
2024
Outstanding trade receivables 3 092 1 309 201 - 221 4 823
Provision for losses - - - - -136 -136
2023
Outstanding trade receivables 3 179 1 556 1 069 514 3 612 9 930
Provision for losses - - -264 -380 -3 431 -4 075
\n Provisions for losses are based on individual assessment of each item and customer. Expected loss in catego- ries without any provisions made is based on the assumption that there are not risk of any material losses. For additional details regarding bad debt, please refer to note 8.\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405200118516": { "value": "\n Note 15 Financial risk and financial instruments This note explains the group\u2019s exposure to financial risks and how these risks could affect the group\u2019s future financial performance. Current year profit and loss information has been included where relevant to add further context. Tekna operates on an international level, and produces spherical powders and nano powders, and delivers plasma systems for powder production of advanced materials. The Group's metal powders and plasma sys- tems are produced for and delivered to a number of industrial sectors, such as aviation, aerospace, medical, mining and drilling, energy storage and microelectronics, and are delivered to its customers worldwide. The Group is headquartered in Canada and operates manufacturing centres in Canada and France, as well as sales and distribution offices in China, South Korea and USA. \n \n Capital management Tekna's capital management objectives are to ensure its ability to operate as a going concern, support ongo- ing business activities, and deliver sustainable returns to shareholders while maintaining sufficient financial flexibility to pursue growth opportunities. Tekna defines its capital as total equity, which includes share capital, reserves, and retained earnings, as well as interest-bearing loans and borrowings, where applicable. Tekna actively manages its capital structure by monitoring economic conditions, operational cash flow re- quirements, and the risks associated with its business activities. To maintain an optimal capital structure, Tekna may take actions such as issuing new equity, adjusting dividend distributions, or managing debt levels. Key financial metrics, including the debt-to-equity ratio and working capital levels, are regularly assessed to ensure they align with the Tekna's strategic goals and financial health. Tekna is currently subject to externally imposed capital requirements in form of financial covenants of its bor- rowing facilities (bank overdraft), which stipulate a Net Interest Bearing Debt (NIBD) of less than 0 (<0). The loan facility agreement with Arendals Fossekompani ASA of CAD 25 million is exempted from the calculation. As of December 31, 2024, Tekna complied with these requirements. During the reporting period, there were no significant changes to the Tekna's capital management policies or processes. The Board of Directors conducts a regular review of the capital structure, with additional evalua- tions as needed in response to material business developments, to ensure it supports Tekna's long-term ob- jectives. \n \n \n \n Currency risk Currency risk arises from the potential fluctuation in the fair value or future cash flows of financial instruments due to changes in foreign exchange rates. This risk emerges when financial assets or liabilities are denominat- ed in a currency other than the Group\u2019s functional currency, which is the Canadian Dollar (CAD). The Group is exposed to foreign exchange rate risk as its business transactions, operations, and sales are conducted in multiple currencies, including the Canadian Dollar (CAD), U.S. Dollar (USD), Euro (EUR), Chinese Yuan (CNY), Indian Rupee (INR), and South Korean Won (KRW). Additionally, cash outflows are primarily denominated in CAD, USD, EUR, Norwegian Krone (NOK), and CNY, while cash inflows are mainly received in USD, EUR, CNY, and CAD (notably from governmental subsidies and grants). The Group manages currency risk through natural hedging, whereby the diversity of currencies in its revenue streams and expenditures partially offsets the impact of exchange rate fluctuations. For instance, inflows in USD, EUR, and CNY from sales align with outflows in these currencies for operational costs, reducing net ex- posure. The Group does not engage in formal hedging activities using derivative financial instruments, relying instead on this natural balance to mitigate risk. Unfavorable fluctuations in exchange rates could still affect the Group\u2019s financial position, results of operations, or cash flows, but the impact is generally limited due to the offsetting nature of currency movements across its global operations. The positive and negative effects of exchange rate changes vary depending on the specific currencies in- volved and the timing of transactions. Given the Group\u2019s diversified currency exposure and natural hedging, a sensitivity analysis indicates that reasonably possible changes in foreign exchange rates would not have a material impact on the Group\u2019s profit or equity. Management monitors currency risk on an ongoing basis and assesses the adequacy of its natural hedging strategy in light of market conditions and operational needs. \n Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market interest rates. The Group is exposed to interest rate risk through its portfolio of financial instruments, which includes both fixed and floating interest rate components. Fixed-rate instruments expose the Group to fair value risk, as their value may decrease if market interest rates rise, while floating-rate instru- ments expose the Group to cash flow risk, as interest payments fluctuate with changes in market rates. \n \n \n \n As at December 31, 2024, the Group\u2019s exposure to interest rate risk is summarized as follows: \u2022 Cash: Floating rate, subject to prevailing market rates. \u2022 Accounts Receivable: Non-interest bearing, not exposed to interest rate risk. \u2022 Bank Loan: Floating rate, with interest payments varying based on market conditions. \u2022 Accounts Payable and Accrued Liabilities: Non-interest bearing, not exposed to interest rate risk. \u2022 Long-Term Debt: Floating rate on loans totaling CAD 28.6 million, subject to cash flow risk, and non- interest bearing on other loans, not exposed to interest rate risk. The Group does not currently use derivative financial instruments, such as interest rate swaps, to hedge its exposure to interest rate risk. Instead, management monitors market interest rate trends and assesses the balance between fixed and floating rate instruments to mitigate potential adverse impacts on financial perfor- mance. The Group\u2019s exposure to floating-rate instruments, particularly the CAD 28.6 million in long-term debt and bank loan, represents the primary source of cash flow risk, while the fixed-rate finance leases miti- gate cash flow volatility but introduce fair value sensitivity. To illustrate the potential impact of interest rate changes, a sensitivity analysis was performed. A reasonably possible increase or decrease of 100 basis points (1%) in market interest rates, with all other variables held constant, would affect the Group\u2019s profit before tax as follows: \u2022 Floating-rate instruments (CAD 28.6 million long-term debt, bank loan, and cash): An increase of 1% would increase annual interest expense and reduce profit before tax by approximately CAD 286 thousand, while a decrease of 1% would decrease interest expense and increase profit before tax by the same amount. The sensitivity analysis assumes a parallel shift in interest rates and does not account for management actions that could be taken to mitigate risk. The actual impact of interest rate fluctuations may differ due to changes in the composition of the Group\u2019s financial instruments or market conditions. Management reviews interest rate risk exposure regularly to ensure it remains within acceptable levels aligned with the Group\u2019s financial strategy.\n \n \n \n \n Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting its obligations associated with finan- cial liabilities as they fall due. The Group is primarily exposed to liquidity risk through its accounts payable and accrued liabilities, long-term debt, and obligations under committed credit facilities. The Group manages liquidity risk by maintaining adequate cash reserves, marketable securities, and access to funding through committed credit facilities to ensure it can meet its financial obligations when due. This pru- dent approach involves maintaining flexibility in funding by keeping available credit lines and monitoring li- quidity reserves to support operational and financial commitments. Management prepares rolling forecasts of the Group\u2019s liquidity position, which include cash and cash equivalents and undrawn borrowing facilities, based on expected cash flows. These forecasts enable the Group to anticipate and address potential liquidity shortfalls. As at December 31, 2024, the Group has access to committed credit facilities totaling USD 0.75 million and CAD 4.0 million. These facilities may be drawn at any time, subject to the specified limits, and are subject to termination by the bank with notice as per the terms of the agreements. At year-end, the undrawn portion of these facilities provides additional liquidity to meet short-term obligations and unexpected cash flow needs. The Group\u2019s liquidity risk is influenced by the timing of cash inflows from its operations, including revenue from Systems and Materials sales, and outflows related to operational expenses and debt repayments. Man- agement actively monitors these cash flows to ensure sufficient liquidity is maintained to settle financial liabili- ties as they mature. Information on contractual maturities of financial liabilities are available in the table: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Amounts in CAD 1000 Carrying amount Contractual cash flows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Lease liabilities 2 284 2 693 340 307 615 670 761
Trade and other payables 3 741 3 741 3 741 - - - -
Borrowings 31 906 39 865 455 454 25 394 7 864 5 698
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Carrying amount Contractual cash flows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Amounts in CAD 1000
Lease liabilities 1 369 1 508 343 256 406 498 5
Trade and other payables 4 875 4 875 4 875 - - - -
Borrowings 25 064 34 245 443 401 739 27 432 5 230
\n \n \n Credit Risk Credit risk is the risk that a counterparty to a financial instrument will fail to meet its obligations, resulting in a financial loss to the Group. The Group\u2019s primary exposure to credit risk arises from its cash and trade receiva- bles, which represent the main financial instruments subject to this risk. The Group\u2019s cash is held with reputable, major financial institutions with high credit ratings, minimizing the risk of non-performance. Consequently, management considers the credit risk associated with cash balances to be negligible. Trade receivables, primarily arising from sales of Systems and Materials, expose the Group to credit risk if customers fail to settle amounts owed. To manage this risk, the Group maintains an allowance for expected credit losses on its trade receivables, which is assessed and updated regularly based on historical collection trends, customer creditworthiness, and economic conditions. As at December 31, 2024, all trade receivables have maturities of less than one year, reducing the duration of credit exposure. To further mitigate credit risk, the Group employs proactive measures, including regular monitoring of cus- tomer credit profiles and requiring advance payments or letters of credit for Systems contracts, which typical- ly involve higher transaction values and longer delivery timelines. These practices help secure payment and reduce the likelihood of default, particularly for significant contracts with universities, research labs, and in- dustrial clients. Historically, the Group has not incurred material losses from trade receivable defaults, reflect- ing the effectiveness of its credit risk management processes. Financial assets, including trade receivables, are written off when there is no reasonable expectation of recov- ery\u2014for example, when a debtor fails to engage in a repayment plan or is deemed insolvent. Even after write -off, the Group continues enforcement efforts to recover amounts due, such as through legal action or col- lection agencies. Any subsequent recoveries are recognized in profit or loss as they occur, offsetting prior impairments.\n \n \n \n The Group\u2019s maximum exposure to credit risk at the reporting date is the carrying amount of its cash and trade receivables, as disclosed in the statement of financial position, net of any allowances for expected credit losses. Management considers the concentration of credit risk to be low due to the diverse customer base spanning multiple industries and geographies, including aerospace, defense, medical, and research sectors. Trade receivables Provisions for losses are based on individual assessment of each item and customer. Expected loss in catego- ries without any provisions made is based on the assumption that there are not risk of any material losses. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 External customer rec not due External customer rec 1-30 days past due External customer rec 31-60 days past due External customer rec 61-90 days past due External customer rec > 90 days past due Trade accounts receivable
2024
Outstanding trade receivables 3 092 1 309 201 - 221 4 823
Provision for losses - - - - -136 -136
2023
Outstanding trade receivables 3 179 1 556 1 069 514 3 612 9 930
Provision for losses - - -264 -380 -3 431 -4 075
\n Provisions for losses are based on individual assessment of each item and customer. Expected loss in catego- ries without any provisions made is based on the assumption that there are not risk of any material losses. For additional details regarding bad debt, please refer to note 8.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405200708746": { "value": "\n Capital management Tekna's capital management objectives are to ensure its ability to operate as a going concern, support ongo- ing business activities, and deliver sustainable returns to shareholders while maintaining sufficient financial flexibility to pursue growth opportunities. Tekna defines its capital as total equity, which includes share capital, reserves, and retained earnings, as well as interest-bearing loans and borrowings, where applicable. Tekna actively manages its capital structure by monitoring economic conditions, operational cash flow re- quirements, and the risks associated with its business activities. To maintain an optimal capital structure, Tekna may take actions such as issuing new equity, adjusting dividend distributions, or managing debt levels. Key financial metrics, including the debt-to-equity ratio and working capital levels, are regularly assessed to ensure they align with the Tekna's strategic goals and financial health. Tekna is currently subject to externally imposed capital requirements in form of financial covenants of its bor- rowing facilities (bank overdraft), which stipulate a Net Interest Bearing Debt (NIBD) of less than 0 (<0). The loan facility agreement with Arendals Fossekompani ASA of CAD 25 million is exempted from the calculation. As of December 31, 2024, Tekna complied with these requirements. During the reporting period, there were no significant changes to the Tekna's capital management policies or processes. The Board of Directors conducts a regular review of the capital structure, with additional evalua- tions as needed in response to material business developments, to ensure it supports Tekna's long-term ob- jectives. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405200319802": { "value": "\n Currency risk Currency risk arises from the potential fluctuation in the fair value or future cash flows of financial instruments due to changes in foreign exchange rates. This risk emerges when financial assets or liabilities are denominat- ed in a currency other than the Group\u2019s functional currency, which is the Canadian Dollar (CAD). The Group is exposed to foreign exchange rate risk as its business transactions, operations, and sales are conducted in multiple currencies, including the Canadian Dollar (CAD), U.S. Dollar (USD), Euro (EUR), Chinese Yuan (CNY), Indian Rupee (INR), and South Korean Won (KRW). Additionally, cash outflows are primarily denominated in CAD, USD, EUR, Norwegian Krone (NOK), and CNY, while cash inflows are mainly received in USD, EUR, CNY, and CAD (notably from governmental subsidies and grants). The Group manages currency risk through natural hedging, whereby the diversity of currencies in its revenue streams and expenditures partially offsets the impact of exchange rate fluctuations. For instance, inflows in USD, EUR, and CNY from sales align with outflows in these currencies for operational costs, reducing net ex- posure. The Group does not engage in formal hedging activities using derivative financial instruments, relying instead on this natural balance to mitigate risk. Unfavorable fluctuations in exchange rates could still affect the Group\u2019s financial position, results of operations, or cash flows, but the impact is generally limited due to the offsetting nature of currency movements across its global operations. The positive and negative effects of exchange rate changes vary depending on the specific currencies in- volved and the timing of transactions. Given the Group\u2019s diversified currency exposure and natural hedging, a sensitivity analysis indicates that reasonably possible changes in foreign exchange rates would not have a material impact on the Group\u2019s profit or equity. Management monitors currency risk on an ongoing basis and assesses the adequacy of its natural hedging strategy in light of market conditions and operational needs. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405200359157": { "value": "\n Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting its obligations associated with finan- cial liabilities as they fall due. The Group is primarily exposed to liquidity risk through its accounts payable and accrued liabilities, long-term debt, and obligations under committed credit facilities. The Group manages liquidity risk by maintaining adequate cash reserves, marketable securities, and access to funding through committed credit facilities to ensure it can meet its financial obligations when due. This pru- dent approach involves maintaining flexibility in funding by keeping available credit lines and monitoring li- quidity reserves to support operational and financial commitments. Management prepares rolling forecasts of the Group\u2019s liquidity position, which include cash and cash equivalents and undrawn borrowing facilities, based on expected cash flows. These forecasts enable the Group to anticipate and address potential liquidity shortfalls. As at December 31, 2024, the Group has access to committed credit facilities totaling USD 0.75 million and CAD 4.0 million. These facilities may be drawn at any time, subject to the specified limits, and are subject to termination by the bank with notice as per the terms of the agreements. At year-end, the undrawn portion of these facilities provides additional liquidity to meet short-term obligations and unexpected cash flow needs. The Group\u2019s liquidity risk is influenced by the timing of cash inflows from its operations, including revenue from Systems and Materials sales, and outflows related to operational expenses and debt repayments. Man- agement actively monitors these cash flows to ensure sufficient liquidity is maintained to settle financial liabili- ties as they mature. Information on contractual maturities of financial liabilities are available in the table: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Amounts in CAD 1000 Carrying amount Contractual cash flows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Lease liabilities 2 284 2 693 340 307 615 670 761
Trade and other payables 3 741 3 741 3 741 - - - -
Borrowings 31 906 39 865 455 454 25 394 7 864 5 698
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Carrying amount Contractual cash flows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Amounts in CAD 1000
Lease liabilities 1 369 1 508 343 256 406 498 5
Trade and other payables 4 875 4 875 4 875 - - - -
Borrowings 25 064 34 245 443 401 739 27 432 5 230
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405200515180": { "value": "\n Credit Risk Credit risk is the risk that a counterparty to a financial instrument will fail to meet its obligations, resulting in a financial loss to the Group. The Group\u2019s primary exposure to credit risk arises from its cash and trade receiva- bles, which represent the main financial instruments subject to this risk. The Group\u2019s cash is held with reputable, major financial institutions with high credit ratings, minimizing the risk of non-performance. Consequently, management considers the credit risk associated with cash balances to be negligible. Trade receivables, primarily arising from sales of Systems and Materials, expose the Group to credit risk if customers fail to settle amounts owed. To manage this risk, the Group maintains an allowance for expected credit losses on its trade receivables, which is assessed and updated regularly based on historical collection trends, customer creditworthiness, and economic conditions. As at December 31, 2024, all trade receivables have maturities of less than one year, reducing the duration of credit exposure. To further mitigate credit risk, the Group employs proactive measures, including regular monitoring of cus- tomer credit profiles and requiring advance payments or letters of credit for Systems contracts, which typical- ly involve higher transaction values and longer delivery timelines. These practices help secure payment and reduce the likelihood of default, particularly for significant contracts with universities, research labs, and in- dustrial clients. Historically, the Group has not incurred material losses from trade receivable defaults, reflect- ing the effectiveness of its credit risk management processes. Financial assets, including trade receivables, are written off when there is no reasonable expectation of recov- ery\u2014for example, when a debtor fails to engage in a repayment plan or is deemed insolvent. Even after write -off, the Group continues enforcement efforts to recover amounts due, such as through legal action or col- lection agencies. Any subsequent recoveries are recognized in profit or loss as they occur, offsetting prior impairments.\n \n The Group\u2019s maximum exposure to credit risk at the reporting date is the carrying amount of its cash and trade receivables, as disclosed in the statement of financial position, net of any allowances for expected credit losses. Management considers the concentration of credit risk to be low due to the diverse customer base spanning multiple industries and geographies, including aerospace, defense, medical, and research sectors. Trade receivables Provisions for losses are based on individual assessment of each item and customer. Expected loss in catego- ries without any provisions made is based on the assumption that there are not risk of any material losses. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 External customer rec not due External customer rec 1-30 days past due External customer rec 31-60 days past due External customer rec 61-90 days past due External customer rec > 90 days past due Trade accounts receivable
2024
Outstanding trade receivables 3 092 1 309 201 - 221 4 823
Provision for losses - - - - -136 -136
2023
Outstanding trade receivables 3 179 1 556 1 069 514 3 612 9 930
Provision for losses - - -264 -380 -3 431 -4 075
\n Provisions for losses are based on individual assessment of each item and customer. Expected loss in catego- ries without any provisions made is based on the assumption that there are not risk of any material losses. For additional details regarding bad debt, please refer to note 8.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405190846439": { "value": "\n Note 16 Borrowings This note provides information on the contractual terms of the Group\u2019s interest-bearing loans and borrowings. For more information on the Group\u2019s interest rate risk and for- eign exchange risk see Note 15. On April 11th, 2023, a CAD 25 million term loan facility with three tranches was made available for Tekna until June 2024 by Arendals Fossekompani ASA. The loan facility agreement provides financing through three tranches of CAD 10, 10 and 5 million, where each tranche is a loan with 3 years duration. This represents a total amount of CAD 25 million. The interest on the loan is accrued and added to the principal of the loan at the end of each interest period (payment in kind), and it is based on a 300 bps margin on top of the Canadian interbank rate 3-months CORRA. As of December 31st, 2024, Tekna had drawn CAD 25 mil- lion under this loan agreement with Arendals Fossekompa- ni ASA and represents CAD 27.6 million on the balance sheet including accrued interest. For more information regarding Loan discount recognition and Accretion of discounted loan, please refer to Financial Liabilities: Interest-Free Loans in Organization and account- ing principles.\n \n The table below reconciles the movement in financial liabilities to cash flow from financing activities. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 Borrowings Lease liabilities Bank loan (ST) Total financial liabilities
2024 2023 2024 2023 2024 2023 2024 2023
Balance at 1 January 25 064 4 651 1 369 1 620 - 1 197 26 433 7 468
New loans 6 873 21 159 - - - - 6 873 21 159
Capitalized interest on loan 1 946 981 - - - - 1 946 981
Cash Flow - repayment -1 263 -839 -661 -565 - -1 197 -1 925 -2 601
Write-off of license liability (non-cash) -116 - - - - - -116 -
FX variation loss (gain) - - 29 -38 - - 29 -38
New leases (non-cash) - - 1 548 351 - - 1 548 351
Loan discount recognition -999 -1 234 - - - - -999 -1 234
Accretion of discounted loan 402 345 - - - - 402 345
Total debt 31 907 25 064 2 284 1 369 - - 34 191 26 433
Short-term portion -420 -402 -647 -595 - - -1 067 -997
Balance long-term portion at 31 December 31 486 24 662 1 637 773 - - 33 123 25 435
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Loans secured by pledged assets
Building and land 1 006 1 075
Machinery and equipment - -
Universality of movable and immovable property, tangible and intangible, current and future 1 164 983
Universality of movable property, tangible and intangible, current and future 27 561 20 981
Total non-current borrowings secured by pledged assets 29 731 23 039
\n \n List of borrowings \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 2023
Amounts in CAD 1000
Loan from ultimate parent company, bearing floating interest at Canadian Overnight Repo Rate Average (CORRA-3 months) plus 3.00%, capital and interest payable in April 2026. 11 228 10 582
Loan from ultimate parent company, bearing floating interest at Canadian Overnight Repo Rate Average (CORRA-3 months) plus 3.00%, capital and interest payable in July 2026. 11 067 10 399
Loan from ultimate parent company, bearing floating interest at Canadian Overnight Repo Rate Average (CORRA-3 months) plus 3.00%, capital and interest payable in March 2027. 5 266 -
Loan, secured by land and a building with a net carrying amount of $4 394 986 as at December 31, 2024, bearing interest at the lender's prime rate plus 0.75% (as at December 31, 2024 \u2013 6.20%; 2023 \u2013 7.95%), payable in monthly capital instalments of $5 750, maturing in July 2039. 1 006 1 075
Pre-authorized amount from Strategic Innovation Fund for a maximum amount of $10 000 000 non-repayable and $10 000 000 non-interest-bearing debt, evaluated at fair val- ue, payable in 14 equal annual instalments beginning in April 2042. 1 705 1 174
Loan from Investissement Quebec, evaluated at fair value, without interest, secured by a first ranking hypothec totaling $5 000 000 and an additional $1 000 000 movable and immovable hypothec on all of the two Canadian subsidiaries' assets, payable in monthly capital instalments of $45 152, maturing in October 2027. 1 164 983
Loan from Canada Economic Development for Quebec Regions, capital of $1 100 000 (2023 \u2013 $1 100 000), evaluated at fair value, payable in 60 monthly instalments of $18 333, maturing in December 2027. 452 600
Loan under the ''Programme de developpement economique du Quebec'', capital of $750 000 (2023 \u2013 $750 000), evaluated at fair value, without interest, payable in monthly instalments of $12 500, maturing in August 2024. - 100
Other loans 19 35
Purchase price balance payable, without interest. - 116
Total debt 31 907 25 064
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191400927": { "value": "\n \n \n Note 17 Finance items \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Interest income 334 364
Currency exchange income - 212
Total Finance income 334 575
Leasing interest 80 68
Interest expense 2 054 1 119
Accretion of discounted loan 402 345
Loan discount recognition adjustment - -414
Currency exchange expense 84 1
Total finance cost 2 620 1 119
Net finance items -2 286 -5
\n \n\n \n \n \n \n \n \n
44
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191503680": { "value": "\n \n Note 17 Finance items \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Interest income 334 364
Currency exchange income - 212
Total Finance income 334 575
Leasing interest 80 68
Interest expense 2 054 1 119
Accretion of discounted loan 402 345
Loan discount recognition adjustment - -414
Currency exchange expense 84 1
Total finance cost 2 620 1 119
Net finance items -2 286 -5
\n \n\n \n \n \n \n \n \n
44
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191545109": { "value": "\n Note 17 Finance items \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Interest income 334 364
Currency exchange income - 212
Total Finance income 334 575
Leasing interest 80 68
Interest expense 2 054 1 119
Accretion of discounted loan 402 345
Loan discount recognition adjustment - -414
Currency exchange expense 84 1
Total finance cost 2 620 1 119
Net finance items -2 286 -5
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191645510": { "value": "\n \n Note 18 Share information \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Share capital 37 850 37 277
Share premium 459 410 457 679
\n At 31 December 2024 there were 127 462 233 ordinary shares each with a par value of NOK 2.00. They entitle the holder to participate in dividends, and to share in the proceeds of winding up the company in proportion to the number of and amounts paid on the shares held. In 2024, Tekna Holding ASA issued 2 234 887 new shares to settle obligations arising from the Employee Share Purchase Plan (ESPP) established on February 18, 2021. As part of this transaction, Tekna Holding Can- ada Inc. became a wholly owned subsidiary of Tekna Holding ASA. The settlement of the ESPP involved a non-cash transaction, whereby obligations previously related to shares in Tekna Holding Canada Inc. were settled through the issuance of new shares in Tekna Holding ASA.\n \n \n At the inception of the ESPP, Tekna Holding Canada Inc. provided financing to employees for the purchase of its shares. Upon conversion of these shares into Tekna Holding ASA shares, employees were given the option to either repay the loans in cash or settle them through a corresponding reduction in the number of Tekna Holding ASA shares they were entitled to receive. Certain employees elected to use their entitlement to Tekna Holding ASA shares to settle the outstanding loans. The net impact on equity of CAD 722 thousand from this settlement corresponds to the value of the loans extinguished through the reduction in the number of Tekna Holding ASA shares issued. \n
\n There were no paid out dividends in 2024.\n
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Major shareholders at year-end 2024 Number of shares % of total Country
ARENDALS FOSSEKOMPANI ASA 88 530 456 69.46% NOR
ULFOSS INVEST AS 2 941 975 2.31% NOR
HAVFONN AS 2 913 580 2.29% NOR
MUST INVEST AS 2 821 245 2.21% NOR
KVANTIA AS 2 354 862 1.85% NOR
VICTORIA INDIA FUND AS 1 331 883 1.04% NOR
CARUCEL FINANCE AS 1 073 791 0.84% NOR
Other 25 494 441 20.00% Various
Total number of shares 127 462 233 100.00%
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191733232": { "value": "\n Note 18 Share information \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Share capital 37 850 37 277
Share premium 459 410 457 679
\n At 31 December 2024 there were 127 462 233 ordinary shares each with a par value of NOK 2.00. They entitle the holder to participate in dividends, and to share in the proceeds of winding up the company in proportion to the number of and amounts paid on the shares held. In 2024, Tekna Holding ASA issued 2 234 887 new shares to settle obligations arising from the Employee Share Purchase Plan (ESPP) established on February 18, 2021. As part of this transaction, Tekna Holding Can- ada Inc. became a wholly owned subsidiary of Tekna Holding ASA. The settlement of the ESPP involved a non-cash transaction, whereby obligations previously related to shares in Tekna Holding Canada Inc. were settled through the issuance of new shares in Tekna Holding ASA.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191845180": { "value": "There were no paid out dividends in 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405191959380": { "value": "\n Note 19 Earnings per share Basic earnings per share are based on profit attributable to the equity holders of the parent and the weighted average number of outstanding ordinary shares. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Net profit for the year -11 150 -15 009
Attributable to non-controlling interests -114 -587
Attributable to ordinary shares -11 036 -14 422
Basic weighted number of ordinary shares 127 028 689 125 227 346
Diluted weighted number of ordinary shares 127 028 689 125 227 346
Number of shares end of period 127 462 233 125 227 346
Basic earnings per share -0.09 -0.12
Diluted earnings per share -0.09 -0.12
\n The options under the share option program are not in the money by 31.12.2024 and are not dilutive. The options may be dilutive in the future. For further information with regards to the share option program, see note 4. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405192047861": { "value": "\n \n \n Note 20 Investment in joint ventures The Imphytek Powders S.A.S. joint venture is owned in equal parts by the Group (TPE; Tekna Plasma Europe S.A.S.) and Aperam. The business is organized as a company with limited liability corresponding to Norwe- gian corporations. Guidelines for the operation of companies are based on the shareholders agreement. Ac- cording to the shareholder agreement it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. The Group's responsibility as a participant in Imphytek Powder S.A.S. is limited to the capital contribution, and the return equals the Group's share of profit. Thus, the group as a participant is entitled to the arrangements net assets. The investments in joint ventures are accounted for according to the equity method. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Activities Ownership interest
Imphytek Powders S.A.S. France Production of powders50%
\n Based on an overall assessment where the size and complexity is taken into consideration Imphytek Powders S.A.S. is considered to be an insignificant joint venture. Further information regarding this company is dis- closed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Imphytek Powders S.A.S.
Amounts in CAD 1000
Book value 31.12.2022 579
Book value as at 01.01.2023 579
Share of profit after tax 2023 -608
Investment during the period 29
FX variations -
Book value 31.12.2023 -
Book value as at 01.01.2024 -
Share of profit after tax 2024 8
Investment during the period -8
FX variations -
Book value 31.12.2024 -
\n The company has no observable market value in form of market price or similar. \n \n \n \n \n \n Description of the business Imphytek Powders S.A.S. has its headquarters and operations in M\u00e2con, France. The company is combining Aperam's expertise in Nickel & Specialty Alloys with Tekna's unique wire plasma atomization technology. The joint venture has the exclusive right to sell nickel alloy powder in Europe, and benefits from all market and product developments made by Tekna and Aperam in the past years. The company's main activities are the production of high-performance powder for advanced manufacturing technologies. The company is orga- nized as a company with limited liability similar to Norwegian private limited liability companies, and the company is not publicly traded. Imphytek Powders S.A.S. has no contingent liabilities or capital commitments as of 31.12.2024. The partners have an agreement with Imphytek Powders S.A.S. that profits of the company will not be distributed until it has the consent of both partners. The partners have not given consent at the reporting date. In 2024, the joint venture shareholders, including Tekna, voted to start a dissolution of the joint venture and it is expected to be completed in 2025. Please refer to Note 8 for more information on the dissolution. The table below shows the condensed financial information of the joint venture, based on 100% ownership. Imphytek Powders S.A.S. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Total revenue 1 056 1 645
Depreciations - -1 347
Interest income - -
Interest expenses -43 -51
Tax expenses -5 -
Profit 17 -5 085
Other income and expenses - -
Comprehensive income - -
The Groups share of comprehensive income 50% 50%
Current assets 241 5 339
whereof cash and cash equivalents 219 1 658
Non-current assets - 1
Current liabilities 132 8 178
Long-term liabilities - 4 397
Equity 109 -7 235
\n The joint venture has the same reporting period as the Group. \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405192602675": { "value": "\n \n Note 20 Investment in joint ventures The Imphytek Powders S.A.S. joint venture is owned in equal parts by the Group (TPE; Tekna Plasma Europe S.A.S.) and Aperam. The business is organized as a company with limited liability corresponding to Norwe- gian corporations. Guidelines for the operation of companies are based on the shareholders agreement. Ac- cording to the shareholder agreement it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. The Group's responsibility as a participant in Imphytek Powder S.A.S. is limited to the capital contribution, and the return equals the Group's share of profit. Thus, the group as a participant is entitled to the arrangements net assets. The investments in joint ventures are accounted for according to the equity method. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Activities Ownership interest
Imphytek Powders S.A.S. France Production of powders50%
\n Based on an overall assessment where the size and complexity is taken into consideration Imphytek Powders S.A.S. is considered to be an insignificant joint venture. Further information regarding this company is dis- closed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Imphytek Powders S.A.S.
Amounts in CAD 1000
Book value 31.12.2022 579
Book value as at 01.01.2023 579
Share of profit after tax 2023 -608
Investment during the period 29
FX variations -
Book value 31.12.2023 -
Book value as at 01.01.2024 -
Share of profit after tax 2024 8
Investment during the period -8
FX variations -
Book value 31.12.2024 -
\n The company has no observable market value in form of market price or similar. \n \n \n \n Description of the business Imphytek Powders S.A.S. has its headquarters and operations in M\u00e2con, France. The company is combining Aperam's expertise in Nickel & Specialty Alloys with Tekna's unique wire plasma atomization technology. The joint venture has the exclusive right to sell nickel alloy powder in Europe, and benefits from all market and product developments made by Tekna and Aperam in the past years. The company's main activities are the production of high-performance powder for advanced manufacturing technologies. The company is orga- nized as a company with limited liability similar to Norwegian private limited liability companies, and the company is not publicly traded. Imphytek Powders S.A.S. has no contingent liabilities or capital commitments as of 31.12.2024. The partners have an agreement with Imphytek Powders S.A.S. that profits of the company will not be distributed until it has the consent of both partners. The partners have not given consent at the reporting date. In 2024, the joint venture shareholders, including Tekna, voted to start a dissolution of the joint venture and it is expected to be completed in 2025. Please refer to Note 8 for more information on the dissolution. The table below shows the condensed financial information of the joint venture, based on 100% ownership. Imphytek Powders S.A.S. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Total revenue 1 056 1 645
Depreciations - -1 347
Interest income - -
Interest expenses -43 -51
Tax expenses -5 -
Profit 17 -5 085
Other income and expenses - -
Comprehensive income - -
The Groups share of comprehensive income 50% 50%
Current assets 241 5 339
whereof cash and cash equivalents 219 1 658
Non-current assets - 1
Current liabilities 132 8 178
Long-term liabilities - 4 397
Equity 109 -7 235
\n The joint venture has the same reporting period as the Group. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193545827": { "value": "\n Note 20 Investment in joint ventures The Imphytek Powders S.A.S. joint venture is owned in equal parts by the Group (TPE; Tekna Plasma Europe S.A.S.) and Aperam. The business is organized as a company with limited liability corresponding to Norwe- gian corporations. Guidelines for the operation of companies are based on the shareholders agreement. Ac- cording to the shareholder agreement it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. The Group's responsibility as a participant in Imphytek Powder S.A.S. is limited to the capital contribution, and the return equals the Group's share of profit. Thus, the group as a participant is entitled to the arrangements net assets. The investments in joint ventures are accounted for according to the equity method. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Activities Ownership interest
Imphytek Powders S.A.S. France Production of powders50%
\n Based on an overall assessment where the size and complexity is taken into consideration Imphytek Powders S.A.S. is considered to be an insignificant joint venture. Further information regarding this company is dis- closed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Imphytek Powders S.A.S.
Amounts in CAD 1000
Book value 31.12.2022 579
Book value as at 01.01.2023 579
Share of profit after tax 2023 -608
Investment during the period 29
FX variations -
Book value 31.12.2023 -
Book value as at 01.01.2024 -
Share of profit after tax 2024 8
Investment during the period -8
FX variations -
Book value 31.12.2024 -
\n The company has no observable market value in form of market price or similar. \n \n Description of the business Imphytek Powders S.A.S. has its headquarters and operations in M\u00e2con, France. The company is combining Aperam's expertise in Nickel & Specialty Alloys with Tekna's unique wire plasma atomization technology. The joint venture has the exclusive right to sell nickel alloy powder in Europe, and benefits from all market and product developments made by Tekna and Aperam in the past years. The company's main activities are the production of high-performance powder for advanced manufacturing technologies. The company is orga- nized as a company with limited liability similar to Norwegian private limited liability companies, and the company is not publicly traded. Imphytek Powders S.A.S. has no contingent liabilities or capital commitments as of 31.12.2024. The partners have an agreement with Imphytek Powders S.A.S. that profits of the company will not be distributed until it has the consent of both partners. The partners have not given consent at the reporting date. In 2024, the joint venture shareholders, including Tekna, voted to start a dissolution of the joint venture and it is expected to be completed in 2025. Please refer to Note 8 for more information on the dissolution. The table below shows the condensed financial information of the joint venture, based on 100% ownership. Imphytek Powders S.A.S. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in CAD 1000 2024 2023
Total revenue 1 056 1 645
Depreciations - -1 347
Interest income - -
Interest expenses -43 -51
Tax expenses -5 -
Profit 17 -5 085
Other income and expenses - -
Comprehensive income - -
The Groups share of comprehensive income 50% 50%
Current assets 241 5 339
whereof cash and cash equivalents 219 1 658
Non-current assets - 1
Current liabilities 132 8 178
Long-term liabilities - 4 397
Equity 109 -7 235
\n The joint venture has the same reporting period as the Group. \n \n Note 21 Subsidiaries \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Company Ownership held by the group Ownership held by the non- controlling interests Domicile
Tekna Holdings Canada Inc. 100.00% Canada
Tekna Plasma Systems Inc. 100.00% Canada
Tekna Advanced Materials Inc. 100.00% Canada
Tekna Plasma Europe S.A.S. 100.00% France
Tekna Plasma Systems Suzhou Co. Ltd. 100.00% China
Tekna Plasma India Pr. Ltd. 100.00% India
Tekna Inc. 100.00% USA
Tekna Plasma Korea Co. Ltd. 100.00% South Korea
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405192708286": { "value": "\n \n Note 21 Subsidiaries \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Company Ownership held by the group Ownership held by the non- controlling interests Domicile
Tekna Holdings Canada Inc. 100.00% Canada
Tekna Plasma Systems Inc. 100.00% Canada
Tekna Advanced Materials Inc. 100.00% Canada
Tekna Plasma Europe S.A.S. 100.00% France
Tekna Plasma Systems Suzhou Co. Ltd. 100.00% China
Tekna Plasma India Pr. Ltd. 100.00% India
Tekna Inc. 100.00% USA
Tekna Plasma Korea Co. Ltd. 100.00% South Korea
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405192802645": { "value": "\n Note 22 Related parties At year end Arendals Fossekompani ASA (AFK) owned 88 530 456 shares, representing 69.5% of the total number of shares in Tekna. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Board of Directors compensation 2024 and number of shares owned 31 December 2024
Name Title Board of Directors remunerated Remuneration provision Own Holdings Related Parties Number of shares in Tekna Holding ASA
Dag Teigland 1,2 Chair 82 39 - 728 818 728 818
Torkil Sigurd Mogstad 2,6 Member of Board - - - 52 125 52 125
Ann-Kari Amundsen Heier 2,7 Member of Board - - - 17 000 17 000
Lars Magnus Eldrup Fagernes 2 Member of Board - - - - -
Anne-Lise Meyer 3 Member of Board 77 35 - - -
Barbara Thierart Perrin 4 Member of Board 62 28 - - -
Kristin Skau \u00c5byholm 5 Member of Board 62 28 - 3 686 745 3 686 745
Total 284 130 - 4 484 688 4 484 688
Name Title Fixed salary Paid bonus Pension Share- based compensa- tion Other benefits Own Holdings Related Parties Number of shares in Tekna Holding ASA
Luc Dionne CEO 333 10 13 - 20 338 164 - 338 164
Espen Schie CFO 297 10 14 - 2 - 379 990 379 990
Other executive management 879 62 79 - 20 567 436 - 567 436
\n \n \n \n *1 Dag Teigland elected from May 2024, representing Tibidabo Indus- trier AS with 52 000 shares and Tib- idabo Invest AS with 676 818 shares. On 22 May 2023, Dag Teigland bought, through his wholly owned company Tibidabo Invest AS, 678 818 shares from Arendals Fossek- ompani ASA, with a 20% discount against a lock-up period of 3 years. *2 Representing Arendals Fossek- ompani ASA with 88 530 456 shares. Lars Magnus Eldrup Fagernes elected from May 2023. Ann-Kari Amundsen Heier from December 2023. *3 Anne-Lise Meyer elected from May 2024. *4 Barbara Thierart Perrin elected from May 2024. *5 Kristin Skau \u00c5byholm elected from May 2023, representing 1 331 883 shares in Victoria India Fund AS and 2 354 862 in Kvantia AS. *6 Torkil Mogstad elected from May 2023, representing 52 125 shares in Loma Plata AS. *7 Ann-Kari Amundsen Heier from December 2023, representing 17 000 shares in Damglott AS. \n \n \n The CEO\u2019s period of notice is eight (8) weeks, with a period of pay of twelve (12) months after termination of employment if the CEO is dismissed by the company. The other members of the Group Executive have a period of notice varying from four (4) weeks to eight (8) weeks. The purpose of Tekna's compensation and benefits policy is to attract personnel with the competence that the Group requires, develop and retain employees with key expertise and promote a long-term perspective and continuous improvement supporting achievement of Tekna's business goals. The general approach adopted in Tekna's policy is to pay fixed salaries and pensions in line market prices, while offering variable pay linked to results for bonus. a) Fixed elements b) Variable elements \u2013 annual bonus Executives in Tekna participate in the Group\u2019s central annual bonus program. The program has a maximum ceiling of 25% of the executive\u2019s fixed salary and 35% for CEO. The basis for bonus payments is based on financial targets and performance strategic KPIs. In addition, the Group has share-based incentive programs described in (c) below. (c) Shared incentive program The establishment of the share option plan was approved by the shareholders at the annual general assem- bly dated 15 May 2024. On 23 October 2024, the board of directors has granted a total of 2,124,000 options in the 2024 allocation round. These options have a strike price of NOK 4.88. Issued options vest 33% after one year, 33% after two years, and 33% after three years. The expiry date for any option granted is the date falling 24 months following the vesting date and will lapse if not exercised. Please refer to Note 4 and the Remuneration Report for more information. Board of Directors remunerated corresponds to fees paid in the period, as elected, for the period May 2023 until April 2024. Board of Directors remuneration provision corresponds to accrued provisions for fees, for the period May 2024 until December 2024. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250409204935198": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Board of Directors compensation 2024 and number of shares owned 31 December 2024
Name Title Board of Directors remunerated Remuneration provision Own Holdings Related Parties Number of shares in Tekna Holding ASA
Dag Teigland 1,2 Chair 82 39 - 728 818 728 818
Torkil Sigurd Mogstad 2,6 Member of Board - - - 52 125 52 125
Ann-Kari Amundsen Heier 2,7 Member of Board - - - 17 000 17 000
Lars Magnus Eldrup Fagernes 2 Member of Board - - - - -
Anne-Lise Meyer 3 Member of Board 77 35 - - -
Barbara Thierart Perrin 4 Member of Board 62 28 - - -
Kristin Skau \u00c5byholm 5 Member of Board 62 28 - 3 686 745 3 686 745
Total 284 130 - 4 484 688 4 484 688
Name Title Fixed salary Paid bonus Pension Share- based compensa- tion Other benefits Own Holdings Related Parties Number of shares in Tekna Holding ASA
Luc Dionne CEO 333 10 13 - 20 338 164 - 338 164
Espen Schie CFO 297 10 14 - 2 - 379 990 379 990
Other executive management 879 62 79 - 20 567 436 - 567 436
\n \n *1 Dag Teigland elected from May 2024, representing Tibidabo Indus- trier AS with 52 000 shares and Tib- idabo Invest AS with 676 818 shares. On 22 May 2023, Dag Teigland bought, through his wholly owned company Tibidabo Invest AS, 678 818 shares from Arendals Fossek- ompani ASA, with a 20% discount against a lock-up period of 3 years. *2 Representing Arendals Fossek- ompani ASA with 88 530 456 shares. Lars Magnus Eldrup Fagernes elected from May 2023. Ann-Kari Amundsen Heier from December 2023. *3 Anne-Lise Meyer elected from May 2024. *4 Barbara Thierart Perrin elected from May 2024. *5 Kristin Skau \u00c5byholm elected from May 2023, representing 1 331 883 shares in Victoria India Fund AS and 2 354 862 in Kvantia AS. *6 Torkil Mogstad elected from May 2023, representing 52 125 shares in Loma Plata AS. *7 Ann-Kari Amundsen Heier from December 2023, representing 17 000 shares in Damglott AS. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405192953968": { "value": "\n \n Note 23 Contingent liabilities In January 2019, Tekna Plasma Systems Inc. filed a lawsuit in Federal Court against AP&C Advanced Powders & Coatings Inc., challenging the validity of Canadian patents 3,003,502 and 3,051,236 and seeking a non- infringement declaration, while AP&C counterclaimed for infringement; the trial took place in fall 2022. On June 7, 2024, the Federal Court ruled in Tekna\u2019s favor, declaring patent \u2018502 entirely invalid and not infringed, and most claims of patent \u2018236 invalid and not infringed, though some \u2018236 claims were upheld as valid but not contested by AP&C for infringement. AP&C appealed this ruling (file A-274-24), aiming to overturn it, with a hearing expected in late 2025 or early 2026, and Tekna is actively defending the decision. A second Federal Court decision on December 5, 2024, ordered AP&C to pay Tekna $2.9 million for partial legal costs, which AP&C paid in December 2024, but AP&C has also appealed this cost award (file A-55-25), with proceedings just beginning. If both rulings are upheld on appeal, the case may conclude; however, if overturned, Tekna could face repaying the $2.9 million and potentially additional damages to AP&C, depending on the appeal outcomes. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405194134765": { "value": "\n Note 23 Contingent liabilities In January 2019, Tekna Plasma Systems Inc. filed a lawsuit in Federal Court against AP&C Advanced Powders & Coatings Inc., challenging the validity of Canadian patents 3,003,502 and 3,051,236 and seeking a non- infringement declaration, while AP&C counterclaimed for infringement; the trial took place in fall 2022. On June 7, 2024, the Federal Court ruled in Tekna\u2019s favor, declaring patent \u2018502 entirely invalid and not infringed, and most claims of patent \u2018236 invalid and not infringed, though some \u2018236 claims were upheld as valid but not contested by AP&C for infringement. AP&C appealed this ruling (file A-274-24), aiming to overturn it, with a hearing expected in late 2025 or early 2026, and Tekna is actively defending the decision. A second Federal Court decision on December 5, 2024, ordered AP&C to pay Tekna $2.9 million for partial legal costs, which AP&C paid in December 2024, but AP&C has also appealed this cost award (file A-55-25), with proceedings just beginning. If both rulings are upheld on appeal, the case may conclude; however, if overturned, Tekna could face repaying the $2.9 million and potentially additional damages to AP&C, depending on the appeal outcomes. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250405193039860": { "value": "\n Note 24 Subsequent events New CEO On March 18, 2025, Tekna Holding ASA announced the appointment of Mr. Claude Jean as the new Chief Executive Officer (CEO) of the Tekna Group, effective April 28, 2025. Mr. Jean, a seasoned technology execu- tive with over 30 years of experience in the semiconductor and digital imaging sectors, succeeds Mr. Luc Di- onne, who has led the company since 2014. This leadership transition follows a period of strategic growth for Tekna, and is not expected to have a material financial impact on the company\u2019s operations or financial posi- tion as of the balance sheet date. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250409201157762": { "value": "\n Langbryggen 9 4841 Arendal Norway\n ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }