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"Fxbrl_20250329171053969_xbrl_20230401102211233_xbrl_20230331190946016": { "value": "17424000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2026-01-01T00:00:00", "unit": "iso4217:CAD" } }, "Fxbrl_20250329171053969_xbrl_20230401102211233_xbrl_20230331190957695": { "value": "12352000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00", "unit": "iso4217:CAD" } }, "Fxbrl_20260402051231895": { "value": "\n Information about the company Tekna Holding ASA is domiciled in Norway, and with headquarters in Sherbrooke, Canada. The consolidated \ufb01nancial statements for \ufb01nancial year 2025 include the company and its subsidiaries (as a whole, referred to as \"the Group\"). Information about the companies included in the scope of consolidation is disclosed in Note 20.\n \n The \ufb01nancial statements are presented in Canadian dollar (\u201cCAD\u201d), which is the functional currency of the parent com- pany. All amounts disclosed in the \ufb01nancial statements and notes have been rounded off to the nearest thousand CAD units unless otherwise stated. The \ufb01nancial statements have been prepared using the historical cost principle, with the exception of the following assets, which are presented at fair value: Financial instruments at fair value through pro\ufb01t or loss and \ufb01nancial instru- ments at fair value through other comprehensive income.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402050913252": { "value": "Tekna Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402050419278": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402045548706": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402050351053": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402051135611": { "value": "Canada", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402051550373": { "value": "\n \n Basis for preparation \n \n The consolidated \ufb01nancial statements have been prepared in accordance with International IFRS\u00ae Accounting Stand- ards as adopted by the EU and associated interpretations, as well as Norwegian disclosure requirements pursuant to\n the Norwegian Accounting Act applicable as of 31 December 2025.The annual and consolidated \ufb01nancial statements were approved by the board of directors on 8 April 2026. \n \n The \ufb01nancial statements are presented in Canadian dollar (\u201cCAD\u201d), which is the functional currency of the parent com- pany. All amounts disclosed in the \ufb01nancial statements and notes have been rounded off to the nearest thousand CAD units unless otherwise stated. The \ufb01nancial statements have been prepared using the historical cost principle, with the exception of the following assets, which are presented at fair value: Financial instruments at fair value through pro\ufb01t or loss and \ufb01nancial instru- ments 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 \ufb01nancial statements in accordance with IFRS requires the use of assessments, estimates and assump- tions 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 recog- nized in the period in which they arise if they only apply to that period. If the changes also apply to subsequent periods, the effect is allocated over the current and subsequent periods.\n \n \n \n Areas with signi\ufb01cant estimation uncertainties, and where assumptions and assessments made have signi\ufb01cantly influ- enced 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 \ufb01nancial 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 an- nual \ufb01nancial statements, adjustments have been made so the consolidated \ufb01nancial statements are prepared accor- ding to common policies. \n \n Changes in accounting policies for 2025 No new standards have been adopted by the Company and the Group with effect from 1 January 2025. \n \n \n \n Principles of consolidation \n \n Foreign currency translation \n \n Functional and presentation currency Items included in the \ufb01nancial 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 curren- cy\u2019). All amounts disclosed in the consolidated \ufb01nancial statements have been rounded off to the nearest thousand CAD units unless otherwise stated. The functional currency of the parent company, Tekna Holding ASA, is the Canadi- an dollar (CAD), reflecting that the Group\u2019s operations, revenues, and primary cost base are predominantly located in Canada. While the parent company is domiciled and listed in Norway, its economic activities are driven by the Canadi- an operating subsidiaries. The presentation currency of the consolidated \ufb01nancial statements is also CAD. \n 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 transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are gener- ally recognized in pro\ufb01t 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 investment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented in the statement of pro\ufb01t or loss, within \ufb01nance costs. All other for- eign exchange gains and losses are presented in the statement of pro\ufb01t 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 liabili- ties such as equities held at fair value through pro\ufb01t or loss are recognized in pro\ufb01t or loss as part of the fair value gain or loss, and translation differences on non-monetary assets such as equities classi\ufb01ed as at fair value through other comprehensive income are recognized in other comprehensive income. \n \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 transaction price when control of promised goods or services transfers to the customer, reflecting the consideration the Group expects to be entitled to in exchange for those goods or services. Revenue is recognized either at a point in time or over time, depending on when control transfers, as determined at the inception of each contract. The timing of reve- nue recognition varies based on the nature of the goods or services provided and the speci\ufb01c 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, manufactur- ing, and testing. Customers include universities, research laboratories, niche companies, domain experts, small to large industrial \ufb01rms, and government research centers across industries such as aerospace, defense, medical, con- sumer 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. However, this timing may shift depending on ship- ping methods, customer location, export/import regulations, or local trade customs. Materials are sold on standardized or custom speci\ufb01cations, serving a wide range of applications. Pricing is based on market conditions, with discounts periodically offered or applied to high-volume purchases. Payment terms generally align with standard commercial practices (e.g., net 30 days) and may vary depending on customer relationships or order speci\ufb01cs. Customers include small to large industrial companies and government 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 enforceable right to pay- ment for work completed to date. These \ufb01xed-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 pro\ufb01ts are recorded based on the de- \n \n \n \n gree of work completed. The cost-to-cost method is applied, comparing actual costs incurred to total expected costs, provided the sales price is \ufb01xed or determinable and collection is reasonably assured. Payment terms are structured around project milestones, typically including a signi\ufb01cant prepayment upon placement of the Purchase Order, a downpayment at design approval, a downpayment at Site Acceptance Test (SAT), and a \ufb01nal 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 speci\ufb01cations, 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 com- pleted, 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 li- cense or service, then the amount received in advance is presented as a liability. Contract liabilities represent mainly prepayments from clients for unsatis\ufb01ed or partially satis\ufb01ed performance obliga- tions in relation to licenses and services. Contract assets are within the scope of impairment requirements in IFRS 9. For contract assets the simpli\ufb01ed approach is applied, and the expected loss provision is measured at the estimate of the lifetime expected credit losses. \n \n \n Other accounting principles \n \n Share-based compensation For share-based compensation by equity instruments granted that do not vest until the employee completes a speci- \ufb01ed 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 employ- ee 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 at- tached conditions will be complied with. The grants related to an expense are presented as other revenues, not against the expense. The grants related to \ufb01xed assets or intangible assets are recorded against the cost on a system- atic 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 \ufb01nancial position by deducting 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 dif- ference between the nominal amount of the loan and its fair value at initial recognition is recorded as a loan discount in the statement of \ufb01nancial 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 \ufb01nance 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 Segment information The Chief Operating Decision Maker (CODM) assesses the \ufb01nancial performance and position of the Group and makes strategic decisions. The internal \ufb01nancial reporting to the CODM is on a consolidated basis. As a result, the Group has only one reportable segment. The CODM is identi\ufb01ed as the Board of Directors. \n \n \n Climate Risk Considerations The company has assessed climate-related risks and their potential impact on the \ufb01nancial statements. In the short and medium term, key physical risks include extreme weather and higher temperatures, which may disrupt 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 2025, no material \ufb01nancial impacts from climate risks have been identi\ufb01ed. 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 \ufb01nancial 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. How- ever, 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 driven 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 operational outcomes (production). The provi- sion is sensitive to production (inventory build-up) and demand (sales and orders): Illustrative example: If inven- tory increases while expected sales decline, excess inventory rises and an additional provision may be re- quired, which reduces pro\ufb01t before tax. Conversely, if production is reduced and inventory levels decrease, the amount of inventory considered slow-moving declines, and the provision may be reversed, increasing pro\ufb01t 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402051906078": { "value": "\n Basis for preparation \n \n The consolidated \ufb01nancial statements have been prepared in accordance with International IFRS\u00ae Accounting Stand- ards as adopted by the EU and associated interpretations, as well as Norwegian disclosure requirements pursuant to\n the Norwegian Accounting Act applicable as of 31 December 2025.The annual and consolidated \ufb01nancial statements were approved by the board of directors on 8 April 2026. \n \n The \ufb01nancial statements are presented in Canadian dollar (\u201cCAD\u201d), which is the functional currency of the parent com- pany. All amounts disclosed in the \ufb01nancial statements and notes have been rounded off to the nearest thousand CAD units unless otherwise stated. The \ufb01nancial statements have been prepared using the historical cost principle, with the exception of the following assets, which are presented at fair value: Financial instruments at fair value through pro\ufb01t or loss and \ufb01nancial instru- ments 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 \ufb01nancial statements in accordance with IFRS requires the use of assessments, estimates and assump- tions 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 recog- nized in the period in which they arise if they only apply to that period. If the changes also apply to subsequent periods, the effect is allocated over the current and subsequent periods.\n \n Areas with signi\ufb01cant estimation uncertainties, and where assumptions and assessments made have signi\ufb01cantly influ- enced the application of the accounting policies, are disclosed in each relevant note.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402052023110": { "value": "\n The consolidated \ufb01nancial statements have been prepared in accordance with International IFRS\u00ae Accounting Stand- ards as adopted by the EU and associated interpretations, as well as Norwegian disclosure requirements pursuant to\n the Norwegian Accounting Act applicable as of 31 December 2025.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402052253034": { "value": "The annual and consolidated \ufb01nancial statementswere approved by the board of directors on 8 April 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402052138057": { "value": "\n Changes in accounting policies for 2025 No new standards have been adopted by the Company and the Group with effect from 1 January 2025. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402052422013": { "value": "\n Principles of consolidation \n \n Foreign currency translation \n \n Functional and presentation currency Items included in the \ufb01nancial 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 curren- cy\u2019). All amounts disclosed in the consolidated \ufb01nancial statements have been rounded off to the nearest thousand CAD units unless otherwise stated. The functional currency of the parent company, Tekna Holding ASA, is the Canadi- an dollar (CAD), reflecting that the Group\u2019s operations, revenues, and primary cost base are predominantly located in Canada. While the parent company is domiciled and listed in Norway, its economic activities are driven by the Canadi- an operating subsidiaries. The presentation currency of the consolidated \ufb01nancial statements is also CAD. \n 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 transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are gener- ally recognized in pro\ufb01t 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 investment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented in the statement of pro\ufb01t or loss, within \ufb01nance costs. All other for- eign exchange gains and losses are presented in the statement of pro\ufb01t 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 liabili- ties such as equities held at fair value through pro\ufb01t or loss are recognized in pro\ufb01t or loss as part of the fair value gain or loss, and translation differences on non-monetary assets such as equities classi\ufb01ed 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402052652062": { "value": "\n Foreign currency translation \n \n Functional and presentation currency Items included in the \ufb01nancial 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 curren- cy\u2019). All amounts disclosed in the consolidated \ufb01nancial statements have been rounded off to the nearest thousand CAD units unless otherwise stated. The functional currency of the parent company, Tekna Holding ASA, is the Canadi- an dollar (CAD), reflecting that the Group\u2019s operations, revenues, and primary cost base are predominantly located in Canada. While the parent company is domiciled and listed in Norway, its economic activities are driven by the Canadi- an operating subsidiaries. The presentation currency of the consolidated \ufb01nancial statements is also CAD. \n 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 transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are gener- ally recognized in pro\ufb01t 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 investment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented in the statement of pro\ufb01t or loss, within \ufb01nance costs. All other for- eign exchange gains and losses are presented in the statement of pro\ufb01t 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 liabili- ties such as equities held at fair value through pro\ufb01t or loss are recognized in pro\ufb01t or loss as part of the fair value gain or loss, and translation differences on non-monetary assets such as equities classi\ufb01ed 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402075441563": { "value": "\n Functional and presentation currency Items included in the \ufb01nancial 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 curren- cy\u2019). All amounts disclosed in the consolidated \ufb01nancial statements have been rounded off to the nearest thousand CAD units unless otherwise stated. The functional currency of the parent company, Tekna Holding ASA, is the Canadi- an dollar (CAD), reflecting that the Group\u2019s operations, revenues, and primary cost base are predominantly located in Canada. While the parent company is domiciled and listed in Norway, its economic activities are driven by the Canadi- an operating subsidiaries. The presentation currency of the consolidated \ufb01nancial statements is also CAD. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402052746287": { "value": "\n Revenue recognition Revenues from contracts with customers Under IFRS 15, Revenue from Contracts with Customers, the Group recognizes revenue at the agreed transaction price when control of promised goods or services transfers to the customer, reflecting the consideration the Group expects to be entitled to in exchange for those goods or services. Revenue is recognized either at a point in time or over time, depending on when control transfers, as determined at the inception of each contract. The timing of reve- nue recognition varies based on the nature of the goods or services provided and the speci\ufb01c 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, manufactur- ing, and testing. Customers include universities, research laboratories, niche companies, domain experts, small to large industrial \ufb01rms, and government research centers across industries such as aerospace, defense, medical, con- sumer 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. However, this timing may shift depending on ship- ping methods, customer location, export/import regulations, or local trade customs. Materials are sold on standardized or custom speci\ufb01cations, serving a wide range of applications. Pricing is based on market conditions, with discounts periodically offered or applied to high-volume purchases. Payment terms generally align with standard commercial practices (e.g., net 30 days) and may vary depending on customer relationships or order speci\ufb01cs. Customers include small to large industrial companies and government 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 enforceable right to pay- ment for work completed to date. These \ufb01xed-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 pro\ufb01ts are recorded based on the de- \n \n gree of work completed. The cost-to-cost method is applied, comparing actual costs incurred to total expected costs, provided the sales price is \ufb01xed or determinable and collection is reasonably assured. Payment terms are structured around project milestones, typically including a signi\ufb01cant prepayment upon placement of the Purchase Order, a downpayment at design approval, a downpayment at Site Acceptance Test (SAT), and a \ufb01nal 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 speci\ufb01cations, 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 com- pleted, 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 li- cense or service, then the amount received in advance is presented as a liability. Contract liabilities represent mainly prepayments from clients for unsatis\ufb01ed or partially satis\ufb01ed performance obliga- tions in relation to licenses and services. Contract assets are within the scope of impairment requirements in IFRS 9. For contract assets the simpli\ufb01ed 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402052916187": { "value": "\n Share-based compensation For share-based compensation by equity instruments granted that do not vest until the employee completes a speci- \ufb01ed 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 employ- ee during the vesting period, with a corresponding increase in equity. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402052952216": { "value": "\n Government Grants Government grants are recognized when there is reasonable assurance that the grant will be received, and all at- tached conditions will be complied with. The grants related to an expense are presented as other revenues, not against the expense. The grants related to \ufb01xed assets or intangible assets are recorded against the cost on a system- atic 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 \ufb01nancial position by deducting 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402053027301": { "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 dif- ference between the nominal amount of the loan and its fair value at initial recognition is recorded as a loan discount in the statement of \ufb01nancial 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 \ufb01nance 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402053058704": { "value": "\n Segment information The Chief Operating Decision Maker (CODM) assesses the \ufb01nancial performance and position of the Group and makes strategic decisions. The internal \ufb01nancial reporting to the CODM is on a consolidated basis. As a result, the Group has only one reportable segment. The CODM is identi\ufb01ed as the Board of Directors. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402075338490": { "value": "\n Key Accounting Estimates and Judgments The preparation of these \ufb01nancial 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. How- ever, 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 driven 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 operational outcomes (production). The provi- sion is sensitive to production (inventory build-up) and demand (sales and orders): Illustrative example: If inven- tory increases while expected sales decline, excess inventory rises and an additional provision may be re- quired, which reduces pro\ufb01t before tax. Conversely, if production is reduced and inventory levels decrease, the amount of inventory considered slow-moving declines, and the provision may be reversed, increasing pro\ufb01t 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402053949256": { "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 2025 2024
Salaries 1 828 1 814
Materials and other costs 538 842
R & D Tax credits -88 -87
Research and Development costs 2 278 2 569
Less: development capitalized -351 -448
Research expensed 1 926 2 121
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402054104495": { "value": "\n \n Note 2 Revenue from contracts with customers Accounting principles and information related to external customers are described in Organization and accounting principles. 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
FY 2025 Amounts in CAD 1000 Systems & Equipment Materials Spare parts Other Total
Revenue recognized at a point in time - 27 793 738 613 29 144
Revenue recognized over time 6 431 - - - 6 431
Revenue from external customers 6 431 27 793 738 613 35 576
Contribution margin 3 496 14 798 446 223 18 962
Contribution margin % 54.4% 53.2% 60.4% 36.4% 53.3%
Revenue from external customers specified per geographical area:
America 2 622 16 245 556 380 19 803
Europe - 9 804 - 232 10 036
Asia 3 809 1 744 182 1 5 737
Total 6 431 27 793 738 613 35 576
Order backlog 3 105 17 368 - - 20 473
\n The backlog is expected to be recognised as revenue within 24 months. 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 \n \n \n \n \n
Amounts in CAD 1000 2025 2024
Canada 30 053 31 884
France 2 101 3 486
Norway - -
China 3 17
South Korea - 3
USA 67 103
Total non-current assets 32 225 35 493
\n \n \n \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 2025 2024
Top 1 customer 6.7% 6.7%
Top 10 customers 30.5% 38.3%
Top 20 customers 45.2% 55.5%
\n There are no customers that represent ten per cent or more of the Group's total revenues on an annual basis in 2025. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402104238420": { "value": "\n Note 2 Revenue from contracts with customers Accounting principles and information related to external customers are described in Organization and accounting principles. 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
FY 2025 Amounts in CAD 1000 Systems & Equipment Materials Spare parts Other Total
Revenue recognized at a point in time - 27 793 738 613 29 144
Revenue recognized over time 6 431 - - - 6 431
Revenue from external customers 6 431 27 793 738 613 35 576
Contribution margin 3 496 14 798 446 223 18 962
Contribution margin % 54.4% 53.2% 60.4% 36.4% 53.3%
Revenue from external customers specified per geographical area:
America 2 622 16 245 556 380 19 803
Europe - 9 804 - 232 10 036
Asia 3 809 1 744 182 1 5 737
Total 6 431 27 793 738 613 35 576
Order backlog 3 105 17 368 - - 20 473
\n The backlog is expected to be recognised as revenue within 24 months. 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 \n \n \n \n \n
Amounts in CAD 1000 2025 2024
Canada 30 053 31 884
France 2 101 3 486
Norway - -
China 3 17
South Korea - 3
USA 67 103
Total non-current assets 32 225 35 493
\n \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 2025 2024
Top 1 customer 6.7% 6.7%
Top 10 customers 30.5% 38.3%
Top 20 customers 45.2% 55.5%
\n There are no customers that represent ten per cent or more of the Group's total revenues on an annual basis in 2025. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402054358568": { "value": "\n \n Note 3 Other income Accounting principles and information related to grants and other income are described in the Organization and ac- counting 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 2025 2024
Grant 620 973
Gain/loss disposals 31 3
Other (Litigation payment) - 2 938
Other Income 652 3 914
\n In 2025, the recognised grant includes CAD 564 thousand (2024: CAD 815 thousand) from the Canadian Federal Government's Strategic Innovation Fund (\u201cSIF\u201d), 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 \ufb01rms. The agreement, extended to March 31, 2027, main- tains a maximum disbursement of CAD 20 million, with an accumulated CAD 11.7 million disbursed as of 2025 (2024: CAD 11.2 million). Other income derived from litigation payments pertains to the settlement received from AP&C as reimbursement for a portion of the legal expenses incurred by Tekna. Refer to Note 22 for additional details. Under the Investissement Qu\u00e9bec government assistance program that ended in 2024, Tekna received funding 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 main- tained through at least March 31, 2028. The assistance has been recognized in the \ufb01nancial 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. However, 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 continues to monitor compliance with the terms and conditions of the program, including employment- related commitments, and remains in ongoing communication with Investissement Qu\u00e9bec regarding the application and interpretation of these conditions over the remaining period of the agreement.\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 2025 2024
Maintenance equipment & buildings 441 792
Marketing, travel and representation costs 731 1 020
Consultants and professional fees 1 243 1 348
IT costs 1 244 1 291
Bad debts -15 -513
Manufacturing overhead costs 3 980 3 577
Total operating expenses 7 624 7 515
\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 2025 2024
Statutory audit 460 500
Other assurance services 30 28
Tax advisory 42 52
Other non-audit services - -
Total remuneration to auditor 532 581
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402054643402": { "value": "\n Note 3 Other income Accounting principles and information related to grants and other income are described in the Organization and ac- counting 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 2025 2024
Grant 620 973
Gain/loss disposals 31 3
Other (Litigation payment) - 2 938
Other Income 652 3 914
\n In 2025, the recognised grant includes CAD 564 thousand (2024: CAD 815 thousand) from the Canadian Federal Government's Strategic Innovation Fund (\u201cSIF\u201d), 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 \ufb01rms. The agreement, extended to March 31, 2027, main- tains a maximum disbursement of CAD 20 million, with an accumulated CAD 11.7 million disbursed as of 2025 (2024: CAD 11.2 million). Other income derived from litigation payments pertains to the settlement received from AP&C as reimbursement for a portion of the legal expenses incurred by Tekna. Refer to Note 22 for additional details. Under the Investissement Qu\u00e9bec government assistance program that ended in 2024, Tekna received funding 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 main- tained through at least March 31, 2028. The assistance has been recognized in the \ufb01nancial 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. However, 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 continues to monitor compliance with the terms and conditions of the program, including employment- related commitments, and remains in ongoing communication with Investissement Qu\u00e9bec regarding the application and interpretation of these conditions over the remaining period of the agreement.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402054808589": { "value": "\n \n Note 4 Remuneration and employee bene\ufb01ts \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 2025 2024
Salaries 13 032 15 884
Social security contributions 2 202 2 770
Pension costs 460 476
Other benefits 590 802
Share-Based Compensation 167 20
Capitalized as development, inventories etc. -1 402 -3 559
Total employee benefit expenses 15 049 16 392
Average number of full time employees 170 201
\n Share option plan\u2014Tekna Group The guidelines for remuneration of leading persons in the Tekna group was approved by the shareholders at the annu- al general assembly dated 3 May 2023. The establishment of the share option plan was approved by the shareholders at the annual general assembly 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 quali\ufb01ed individuals. Options 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 exercis- ing their options, option holders can choose between acquiring 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 21 November 2025, the board of directors has granted a total of 3,410,000 options in the 2025 allocation round. These options have a strike price of NOK 3.25. 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. The share options plan has 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 \ufb01ve last trading days preceding the grant date. The total pro\ufb01t each option holder may achieve shall be limited to the lesser of 400% of the fair market value of the\n \n \n share at grant, and 400% of annual \ufb01xed 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
2025 2024
Average exercise price per share option Number of options Average exercise price per share option Number of options
As at 1 January 4.88 2 124 000 - -
Granted during the year 3.25 3 410 000 4.88 2 124 000
Exercised during the year - - - -
Forfeited during the year 4.88 -659 000 - -
As at 31 December 3.74 4 875 000 4.88 2 124 000
\n During 2025, certain share options were forfeited in connection with employee departures, resulting in a reduction in the number of outstanding options. 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 \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 price Exercise options 2025 Share Share options 2024
23 Oct 24 31 Dec 24 1 026 23 Oct 27 4.88 488 333
23 Oct 24 31 Dec 24 1 392 23 Oct 28 4.88 488 333
23 Oct 24 31 Dec 24 1 757 23 Oct 29 4.88 488 333
21 Nov 25 31 Dec 25 1 055 20 Nov 28 3.25 1 136 667
21 Nov 25 31 Dec 25 1 421 21 Nov 29 3.25 1 136 667
21 Nov 25 31 Dec 25 1 786 21 Nov 30 3.25 1 136 667
Total 3 410 000 1 465 000
\n Weighted average remaining contractual life (years) of options outstanding at end of period: 3.92\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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
2025 2024
Luc Dionne CEO -319 000 319 000
Espen Schie CFO 200 000 140 000
Claude Jean CEO 1 000 000 -
Other executive management 720 000 560 000
Other key employees 1 150 000 1 105 000
Total share options 2 751 000 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 2025 was NOK 0.8, 0.98 and 1.11 for the different vesting periods. The fair value at grant date is independently determined using 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 2025 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
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 his- torical 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 Total expenses arising from share options are recognized during the period as part of employee bene\ufb01t expenses and based on vesting of 84% regarding service condition from share options granted 2024 and 100% for share options granted 2025, which represent the actual churn, and adjusted for the pro\ufb01t cap of 400% of the fair market value of the share at grant. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 2026 2027 2028
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 3.15 3.15 3.15
c) Exercise price 3.25 3.25 3.25
d) Risk free-rate (3, 4 and 5 year) 3.81% 3.86% 3.91%
e) Volatility 32% 34% 34%
f) Maturity 3 4 5
g) Days (360 per year) 1 080 1 440 1 800
h) Date of exercise 20 Nov 28 21 Nov 29 21 Nov 30
i) Valuation date 21 Nov 25 21 Nov 25 21 Nov 25
\n\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 ben- e\ufb01t expense were 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
Amounts in CAD 1000 2025 2024 2023
Expense of options issued under employee share option plan 167 20 -
Total share options expenses 167 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 \n \n \n \n \n
Amounts in CAD 1000 2025 2024 2023
Share price 31 Dec 2025 3.15 3.25 -
Intrinsic value (out-of-the money @ 4.88 exercise price) -0.10 -1.63 -
Number of subscription rights 3 410 000 2 124 000 -
Accrual payroll tax - - -
\n For this share-based incentive program no new shares have been issued during 2025. The share incentive program was only applicable in 2025 and no new shares have been purchased. For further information see the Remuneration Report.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402060433884": { "value": "\n Note 4 Remuneration and employee bene\ufb01ts \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 2025 2024
Salaries 13 032 15 884
Social security contributions 2 202 2 770
Pension costs 460 476
Other benefits 590 802
Share-Based Compensation 167 20
Capitalized as development, inventories etc. -1 402 -3 559
Total employee benefit expenses 15 049 16 392
Average number of full time employees 170 201
\n Share option plan\u2014Tekna Group The guidelines for remuneration of leading persons in the Tekna group was approved by the shareholders at the annu- al general assembly dated 3 May 2023. The establishment of the share option plan was approved by the shareholders at the annual general assembly 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 quali\ufb01ed individuals. Options 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 exercis- ing their options, option holders can choose between acquiring 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 21 November 2025, the board of directors has granted a total of 3,410,000 options in the 2025 allocation round. These options have a strike price of NOK 3.25. 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. The share options plan has 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 \ufb01ve last trading days preceding the grant date. The total pro\ufb01t each option holder may achieve shall be limited to the lesser of 400% of the fair market value of the\n \n \n share at grant, and 400% of annual \ufb01xed 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
2025 2024
Average exercise price per share option Number of options Average exercise price per share option Number of options
As at 1 January 4.88 2 124 000 - -
Granted during the year 3.25 3 410 000 4.88 2 124 000
Exercised during the year - - - -
Forfeited during the year 4.88 -659 000 - -
As at 31 December 3.74 4 875 000 4.88 2 124 000
\n During 2025, certain share options were forfeited in connection with employee departures, resulting in a reduction in the number of outstanding options. 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 \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 price Exercise options 2025 Share Share options 2024
23 Oct 24 31 Dec 24 1 026 23 Oct 27 4.88 488 333
23 Oct 24 31 Dec 24 1 392 23 Oct 28 4.88 488 333
23 Oct 24 31 Dec 24 1 757 23 Oct 29 4.88 488 333
21 Nov 25 31 Dec 25 1 055 20 Nov 28 3.25 1 136 667
21 Nov 25 31 Dec 25 1 421 21 Nov 29 3.25 1 136 667
21 Nov 25 31 Dec 25 1 786 21 Nov 30 3.25 1 136 667
Total 3 410 000 1 465 000
\n Weighted average remaining contractual life (years) of options outstanding at end of period: 3.92\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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
2025 2024
Luc Dionne CEO -319 000 319 000
Espen Schie CFO 200 000 140 000
Claude Jean CEO 1 000 000 -
Other executive management 720 000 560 000
Other key employees 1 150 000 1 105 000
Total share options 2 751 000 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 2025 was NOK 0.8, 0.98 and 1.11 for the different vesting periods. The fair value at grant date is independently determined using 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 2025 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
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 his- torical 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 Total expenses arising from share options are recognized during the period as part of employee bene\ufb01t expenses and based on vesting of 84% regarding service condition from share options granted 2024 and 100% for share options granted 2025, which represent the actual churn, and adjusted for the pro\ufb01t cap of 400% of the fair market value of the share at grant. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 2026 2027 2028
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 3.15 3.15 3.15
c) Exercise price 3.25 3.25 3.25
d) Risk free-rate (3, 4 and 5 year) 3.81% 3.86% 3.91%
e) Volatility 32% 34% 34%
f) Maturity 3 4 5
g) Days (360 per year) 1 080 1 440 1 800
h) Date of exercise 20 Nov 28 21 Nov 29 21 Nov 30
i) Valuation date 21 Nov 25 21 Nov 25 21 Nov 25
\n\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 ben- e\ufb01t expense were 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
Amounts in CAD 1000 2025 2024 2023
Expense of options issued under employee share option plan 167 20 -
Total share options expenses 167 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 \n \n \n \n \n
Amounts in CAD 1000 2025 2024 2023
Share price 31 Dec 2025 3.15 3.25 -
Intrinsic value (out-of-the money @ 4.88 exercise price) -0.10 -1.63 -
Number of subscription rights 3 410 000 2 124 000 -
Accrual payroll tax - - -
\n For this share-based incentive program no new shares have been issued during 2025. The share incentive program was only applicable in 2025 and no new shares have been purchased. For further information see the Remuneration Report.\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 2025 2024
Maintenance equipment & buildings 441 792
Marketing, travel and representation costs 731 1 020
Consultants and professional fees 1 243 1 348
IT costs 1 244 1 291
Bad debts -15 -513
Manufacturing overhead costs 3 980 3 577
Total operating expenses 7 624 7 515
\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 2025 2024
Statutory audit 460 500
Other assurance services 30 28
Tax advisory 42 52
Other non-audit services - -
Total remuneration to auditor 532 581
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402055102679": { "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 2025 2024
Salaries 13 032 15 884
Social security contributions 2 202 2 770
Pension costs 460 476
Other benefits 590 802
Share-Based Compensation 167 20
Capitalized as development, inventories etc. -1 402 -3 559
Total employee benefit expenses 15 049 16 392
Average number of full time employees 170 201
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402074925054": { "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 ben- e\ufb01t expense were 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
Amounts in CAD 1000 2025 2024 2023
Expense of options issued under employee share option plan 167 20 -
Total share options expenses 167 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 \n \n \n \n \n
Amounts in CAD 1000 2025 2024 2023
Share price 31 Dec 2025 3.15 3.25 -
Intrinsic value (out-of-the money @ 4.88 exercise price) -0.10 -1.63 -
Number of subscription rights 3 410 000 2 124 000 -
Accrual payroll tax - - -
\n For this share-based incentive program no new shares have been issued during 2025. The share incentive program was only applicable in 2025 and no new shares have been purchased. For further information see the Remuneration Report.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402060924709": { "value": "\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 2025 2024
Maintenance equipment & buildings 441 792
Marketing, travel and representation costs 731 1 020
Consultants and professional fees 1 243 1 348
IT costs 1 244 1 291
Bad debts -15 -513
Manufacturing overhead costs 3 980 3 577
Total operating expenses 7 624 7 515
\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 2025 2024
Statutory audit 460 500
Other assurance services 30 28
Tax advisory 42 52
Other non-audit services - -
Total remuneration to auditor 532 581
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402074744132": { "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 2025 2024
Statutory audit 460 500
Other assurance services 30 28
Tax advisory 42 52
Other non-audit services - -
Total remuneration to auditor 532 581
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402162904600": { "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 2025 2024
Tax payable on ordinary income 2 347 366
Adjustment for previous years - -
Current tax expense 2 347 366
Deferred tax expense -1 254 486
Total tax expense in the income statement 1 093 851
Reconciliation of effective tax rate
Profit / (loss) before income tax -9 955 -10 299
Tax based on current ordinary tax rate -2 638 -2 729
Effect of non-deductible expenses 416 524
Effect of unrecognised tax loss carryforward 3 362 3 026
Effect of changed tax assessments for previous years -47 30
Total tax expense 1 093 851
Effective tax rate -10.97% -8.26%
\n Differed tax assets and 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 2025 Assets Liabilities Net assets
Property, plant and equipment 1 198 - 1 198
Intangible assets - -1 119 -1 119
Other items 233 - 233
Restricted interest - EIFEL 999 - 999
Tax loss carryforward 20 986 - 20 986
Unrecognised tax assets -22 297 - -22 297
Recognised tax loss carryforward - - -
Deferred tax asset/liability 1 119 -1 119 -
Offsetting of assets and liabilities - -395 -395
Net deferred tax asset/liability 1 119 -1 514 -395
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 The Group discloses tax losses carried forward on a gross basis in the expiry analysis by jurisdiction. For Canadian purposes, federal and provincial loss balanc- es are computed under separate tax regimes and are presented side by side for expiry pro\ufb01le purposes; they should not be aggregated. Deferred tax assets related to tax losses are recognized only to the extent it is probable that future taxable pro\ufb01t will be available against which the losses can be utilized, and are measured using the enacted (or substantively enact- ed) tax rates applicable in each jurisdiction. Accordingly, amounts presented in the deferred tax table represent the tax effect of losses (i.e., losses multiplied by the applicable tax rate) and may differ from the gross loss carry forwards disclosed in the expiry analysis. The amount of losses carried forward subject to expi- ration represent CAD 65.8m for federal income tax purposes and CAD 67.6m for provincial tax purposes and CAD 7.6m 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 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 Canada France
CAD 1000 Year Federal Provincial
2044 1 769 1 542 -
2043 7 545 8 093 -
2042 19 726 19 726 -
2041 13 166 13 132 -
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 - - 7 634
65 767 67 574 7 634
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402162959774": { "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 2025 2024
Tax payable on ordinary income 2 347 366
Adjustment for previous years - -
Current tax expense 2 347 366
Deferred tax expense -1 254 486
Total tax expense in the income statement 1 093 851
Reconciliation of effective tax rate
Profit / (loss) before income tax -9 955 -10 299
Tax based on current ordinary tax rate -2 638 -2 729
Effect of non-deductible expenses 416 524
Effect of unrecognised tax loss carryforward 3 362 3 026
Effect of changed tax assessments for previous years -47 30
Total tax expense 1 093 851
Effective tax rate -10.97% -8.26%
\n Differed tax assets and 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 2025 Assets Liabilities Net assets
Property, plant and equipment 1 198 - 1 198
Intangible assets - -1 119 -1 119
Other items 233 - 233
Restricted interest - EIFEL 999 - 999
Tax loss carryforward 20 986 - 20 986
Unrecognised tax assets -22 297 - -22 297
Recognised tax loss carryforward - - -
Deferred tax asset/liability 1 119 -1 119 -
Offsetting of assets and liabilities - -395 -395
Net deferred tax asset/liability 1 119 -1 514 -395
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 The Group discloses tax losses carried forward on a gross basis in the expiry analysis by jurisdiction. For Canadian purposes, federal and provincial loss balanc- es are computed under separate tax regimes and are presented side by side for expiry pro\ufb01le purposes; they should not be aggregated. Deferred tax assets related to tax losses are recognized only to the extent it is probable that future taxable pro\ufb01t will be available against which the losses can be utilized, and are measured using the enacted (or substantively enact- ed) tax rates applicable in each jurisdiction. Accordingly, amounts presented in the deferred tax table represent the tax effect of losses (i.e., losses multiplied by the applicable tax rate) and may differ from the gross loss carry forwards disclosed in the expiry analysis. The amount of losses carried forward subject to expi- ration represent CAD 65.8m for federal income tax purposes and CAD 67.6m for provincial tax purposes and CAD 7.6m 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 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 Canada France
CAD 1000 Year Federal Provincial
2044 1 769 1 542 -
2043 7 545 8 093 -
2042 19 726 19 726 -
2041 13 166 13 132 -
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 - - 7 634
65 767 67 574 7 634
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402061022549": { "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 2025 2024
Raw materials 5 998 8 104
Work in progress 622 493
Finished goods 7 774 8 664
Total inventories (net after provision for obsolescence) 14 394 17 261
\n Provision for obsolescence related to \ufb01nished 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 2025 2024
Balance at 1 january 5 894 4 737
New provisions recognised during the year 4 2 156
Provisions reversed -1 480 -999
Balance at 31 December 4 418 5 894
\n Provision slow moving When producing powder of a speci\ufb01c 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 de- mand 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 provi- sion 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402061115632": { "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 2025 2024
Trade receivables from contracts with customers 6 681 4 823
Loss allowance -102 -136
Total 6 579 4 687
\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 2025 2024
Balance at 1 january -136 -4 075
Change in expected losses and outstanding receivables -99 -121
Provisions reversed 114 1 078
Realized bad debts 19 3 044
Exchange differences on translation of foreign operations -61
Balance at 31 December -102 -136
\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 2025 2024
Indirect Tax Receivable 312 735
Refundable deposit on Raw material 397 308
Grant and Investment tax credit receivable 258 273
Loan to employees - -
Prepaid Expenses 418 418
Total 1 385 1 734
Total trade and other receivables 7 964 6 421
\n *For more information about credit risk and write-downs, see note 15.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402061309835": { "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 2025 2024
Total cash at bank 17 424 12 352
Restricted cash - -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402061732770": { "value": "\n \n Note 10 Property, plant and equipment \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 2025 Vehicles, machinery and equipment Buildings and land RoU assets Total
Year ended 31 December 2025
Cost at 1 January 2025 29 607 13 387 5 105 48 099
Purchase of PPE, net of grants 979 120 133 1 232
Loan discount recognition -128 -20 - -148
Disposal -356 - - -356
Translation adjustments 346 97 181 624
Cost at 31 December 2025 30 448 13 584 5 419 49 451
Accumulated depreciation at 1 January 2025 14 761 6 035 2 857 23 653
Depreciation 2 366 626 617 3 609
Disposal -320 - - -320
Translation adjustments 253 65 92 409
Accumulated depreciation at 31 December 2024 17 059 6 726 3 566 27 352
Carrying amount at 31 December 2025 13 389 6 858 1 853 22 099
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 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 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:
Building 25 years
Equipment incl. development cost 5-8 years
Mobile infrastructure incl. development cost 25 years
Permanent systems incl. development cost 10 years
RoU assets 5-8 years
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402061930294": { "value": "\n Note 10 Property, plant and equipment \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 2025 Vehicles, machinery and equipment Buildings and land RoU assets Total
Year ended 31 December 2025
Cost at 1 January 2025 29 607 13 387 5 105 48 099
Purchase of PPE, net of grants 979 120 133 1 232
Loan discount recognition -128 -20 - -148
Disposal -356 - - -356
Translation adjustments 346 97 181 624
Cost at 31 December 2025 30 448 13 584 5 419 49 451
Accumulated depreciation at 1 January 2025 14 761 6 035 2 857 23 653
Depreciation 2 366 626 617 3 609
Disposal -320 - - -320
Translation adjustments 253 65 92 409
Accumulated depreciation at 31 December 2024 17 059 6 726 3 566 27 352
Carrying amount at 31 December 2025 13 389 6 858 1 853 22 099
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 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 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:
Building 25 years
Equipment incl. development cost 5-8 years
Mobile infrastructure incl. development cost 25 years
Permanent systems incl. development cost 10 years
RoU assets 5-8 years
\n \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
Amounts in CAD 1000 2025 Technologies IP and licenses Development Total
Year ended 31 December 2025 Cost at 1 January 2025 10 767 5 190 2 823 18 780
Additions, net of grants - 135 216 351
Loan discount recognition - -12 -29 -41
Disposal - -176 - -176
Translation adjustments - 3 - 3
Cost at 31 December 2025 10 767 5 140 3 010 18 917
1 January 2025 8 255 2 957 605 11 817
Amortization 718 260 129 1 107
Disposal - -28 - -28
Translation adjustments - 3 - 3
Accumulated amortization and impairment at 31 December 2025 8 973 3 192 734 12 899
Carrying amount at 31 December 2025 1 794 1 948 2 276 6 018
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 de\ufb01nite useful lives consist of ac- quired technology, internally generated intangible assets arising from development costs, as well as software licenses. Useful lives range from four to \ufb01fteen years. When indicators of impairment exist for intangible assets with de\ufb01nite useful lives, an impairment test is performed. In 2025, management performed an impairment assessment of patents and recognized an impairment charge of 176k, which is included in the results for the year. Development cost is recognized as an asset when it is identi\ufb01able and the company has the power to obtain the future economic bene\ufb01ts following from the underlying resource and to restrict the access of others to those bene\ufb01ts.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 Technologies IP and licenses Development Total
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 2 822 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 amortization 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 ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402062441555": { "value": "\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
Amounts in CAD 1000 2025 Technologies IP and licenses Development Total
Year ended 31 December 2025 Cost at 1 January 2025 10 767 5 190 2 823 18 780
Additions, net of grants - 135 216 351
Loan discount recognition - -12 -29 -41
Disposal - -176 - -176
Translation adjustments - 3 - 3
Cost at 31 December 2025 10 767 5 140 3 010 18 917
1 January 2025 8 255 2 957 605 11 817
Amortization 718 260 129 1 107
Disposal - -28 - -28
Translation adjustments - 3 - 3
Accumulated amortization and impairment at 31 December 2025 8 973 3 192 734 12 899
Carrying amount at 31 December 2025 1 794 1 948 2 276 6 018
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 de\ufb01nite useful lives consist of ac- quired technology, internally generated intangible assets arising from development costs, as well as software licenses. Useful lives range from four to \ufb01fteen years. When indicators of impairment exist for intangible assets with de\ufb01nite useful lives, an impairment test is performed. In 2025, management performed an impairment assessment of patents and recognized an impairment charge of 176k, which is included in the results for the year. Development cost is recognized as an asset when it is identi\ufb01able and the company has the power to obtain the future economic bene\ufb01ts following from the underlying resource and to restrict the access of others to those bene\ufb01ts.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 Technologies IP and licenses Development Total
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 2 822 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 amortization 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 \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402163855774": { "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
Amounts in CAD 1000 2025 2024
R&D Tax Credit Receivable 4 107 4 085
Total non-current receivables 4 107 4 085
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Credits by Expiry Year Amounts in CAD 1000 Canada France
2044 267 -
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 4 657 287
Unrecognized tax credits 837 -
\n \n 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., represent- ing federal tax credits for R&D activities. The recovery of this amount is depend- ent on the generation of future taxable pro\ufb01ts. These credits expire 20 years from the date of issuance. A research and development (R&D) tax credit receivable of CAD 287 thousand is recognized 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 pro\ufb01ts. In France, CIR credits do not expire but are subject to speci\ufb01c utilization rules: they may be offset against corporate income tax when the company is pro\ufb01table or refunded after a delay of up to four years if the company incurs losses.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402163940824": { "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 2025 2024
Total right-of-use assets 1 853 2 248
Current lease liabilities 660 647
Non-current lease liabilities 1 251 1 637
Total lease liabilities 1 910 2 284
\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 2025 2024
Total depreciation charge right-of-use assets 617 668
Interest expense 105 80
\n The group has no variable rate leases. Expenses in the statement of income related low value leases are immaterial to these \ufb01nancial statements.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402062655886": { "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
Amounts in CAD 1000 2025 2024
Trade payables 2 742 3 741
Other current liabilities 4 792 5 217
Total 7 534 8 958
\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. \n \n \n \n \n \n \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 2025 2024
Accrued expenses and other current liabilities 2 828 3 052
Accrued Labor cost / holiday pay 1 543 2 004
Accrued Bonus 421 161
Total 4 792 5 217
\n Speci\ufb01cation of other current liabilities The accrued expenses account represents costs incurred by the company that have not yet been recorded in ac- counts payable.\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402062611380": { "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
Amounts in CAD 1000 2025 2024
Trade payables 2 742 3 741
Other current liabilities 4 792 5 217
Total 7 534 8 958
\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. \n \n \n \n \n \n \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 2025 2024
Accrued expenses and other current liabilities 2 828 3 052
Accrued Labor cost / holiday pay 1 543 2 004
Accrued Bonus 421 161
Total 4 792 5 217
\n Speci\ufb01cation of other current liabilities The accrued expenses account represents costs incurred by the company that have not yet been recorded in ac- counts payable.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402074320323": { "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 2025 2024
Accrued expenses and other current liabilities 2 828 3 052
Accrued Labor cost / holiday pay 1 543 2 004
Accrued Bonus 421 161
Total 4 792 5 217
\n Speci\ufb01cation of other current liabilities The accrued expenses account represents costs incurred by the company that have not yet been recorded in ac- counts payable.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402062805758": { "value": "\n \n \n Note 15 Financial risk and \ufb01nancial instruments This note explains the group\u2019s exposure to \ufb01nancial risks and how these risks could affect the group\u2019s future \ufb01nancial performance. Current year pro\ufb01t 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 systems are produced for and delivered to a number of industrial sectors, such as aviation, aerospace, medical, mining and drilling and micro- electronics, and are delivered to its customers worldwide. The Group is headquartered in Canada and operates manu- facturing centres in Canada, as well as sales and distribution of\ufb01ces in France, China, South Korea and USA. \n \n Capital management Tekna\u2019s capital management objectives are to ensure its ability to operate as a going concern, support ongoing busi- ness activities, and deliver sustainable returns to shareholders, while maintaining suf\ufb01cient \ufb01nancial flexibility to pursue growth opportunities. Tekna de\ufb01nes its capital as total equity, including share capital, reserves, and retained earnings, as well as interest-bearing loans and borrowings, where applicable. In 2025, Tekna completed a new equity offering that raised approximately CAD 40 million, signi\ufb01cantly strengthening its \ufb01nancial position. The proceeds were used, among other things, to repay approximately CAD 29 million of debt incurred during the prior years and to increase available liquidity by about CAD 11 million, thereby improving the Com- pany\u2019s balance sheet and capital structure. Tekna is subject to externally imposed capital requirements in form of \ufb01nancial covenants of its borrowing facilities (bank overdraft), which stipulate a Net Interest Bearing Debt (NIBD) of less than 0 (<0). As of December 31, 2025, Tekna complied with these requirements. As part of its ongoing capital management strategy, Tekna also entered into a new banking agreement with Scotia- bank, which provides enhanced \ufb01nancial stability and increased flexibility to support current operations and future growth initiatives. Tekna actively manages its capital structure by monitoring economic conditions, operational cash flow requirements, and risks associated with its business activities. Key \ufb01nancial metrics, including leverage ratios and working capital levels, are regularly assessed to ensure alignment with the Company\u2019s strategic objectives and \ufb01nancial health. \n \n \n \n \n \n \n \n Following these transactions, Tekna continues to comply with externally imposed capital requirements, including \ufb01nan- cial covenants associated with its banking facilities. The Board of Directors reviews the capital structure on a regular basis, and as needed in response to signi\ufb01cant business developments, to ensure it remains appropriate to support Tekna\u2019s long-term objectives. \n \n \n Currency risk Currency risk arises from the potential fluctuation in the fair value or future cash flows of \ufb01nancial instruments due to changes in foreign exchange rates. This risk emerges when \ufb01nancial assets or liabilities are denominated in a currency other than the Group\u2019s functional currency, which is the Canadian Dollar (CAD). The Group is exposed to foreign ex- change 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 exposure. The Group does not engage in formal hedging activities using derivative \ufb01nancial instruments, relying instead on this natural balance to mitigate risk. Unfavorable fluctuations in exchange rates could still affect the Group\u2019s \ufb01nancial position, results of oper- ations, 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 speci\ufb01c currencies involved and the timing of transactions. Given the Group\u2019s diversi\ufb01ed 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 pro\ufb01t 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 \ufb01nancial instrument will fluctuate due to changes in market interest rates. The Group is exposed to interest rate risk through its portfolio of \ufb01nancial instruments, which includes both \ufb01xed and floating interest rate components. Fixed-rate instruments expose the Group to fair value risk, while floating-rate instruments expose the Group to cash flow risk, as interest payments fluctuate with changes in mar- ket rates. \n \n \n \n \n \n As at December 31, 2025, 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. Long-term debt: Following the repayment in 2025 of the approximately CAD 29 million loan to Arendals Fossekompani ASA, long-term debt exposure to interest rate risk relates only to floating-rate borrowings outstanding at year-end. Other long-term obligations are non-interest bearing and therefore not exposed to interest rate risk. The Group does not currently use derivative \ufb01nancial instruments, such as interest rate swaps, to hedge its exposure to interest rate risk. Management monitors market interest rate trends and regularly assesses the balance between \ufb01xed and floating rate instruments to mitigate potential adverse impacts on \ufb01nancial performance. As a result of the repayment of the AFK loan during 2025, the Group\u2019s overall exposure to interest rate risk has been signi\ufb01cantly re- duced and is primarily limited to its remaining bank loan and cash balances. 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 pro\ufb01t before tax as follows: Floating-rate instruments (bank loan and cash): An increase of 1% would increase annual interest expense and reduce pro\ufb01t before tax, while a decrease of 1% would have the opposite effect. The sensitivity analysis assumes a parallel shift in interest rates and does not account for potential management ac- tions to mitigate risk. Actual results may differ due to changes in the composition of the Group\u2019s \ufb01nancial instruments or market conditions. Management reviews interest rate risk exposure on an ongoing basis to ensure it remains aligned with the Group\u2019s \ufb01nancial strategy. \n \n Liquidity risk Liquidity risk is the risk that the Group may encounter dif\ufb01culty in meeting its obligations associated with \ufb01nancial liabili- ties 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. \n \n \n \n \n \n \n \n The Group manages liquidity risk by maintaining adequate cash balances and continued access to funding through committed credit facilities to ensure that it can meet its \ufb01nancial obligations when due. This approach includes main- taining flexibility in funding through available credit lines and actively monitoring liquidity levels to support operational and \ufb01nancial commitments. Management prepares rolling forecasts of the Group\u2019s liquidity position, including cash and cash equivalents and undrawn borrowing facilities, based on expected cash flows, to anticipate and address potential liquidity needs. As at December 31, 2025, the Group continues to have 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 speci\ufb01ed limits, and are subject to termi- nation by the bank with notice in accordance with the terms of the agreements. During the fourth quarter of 2025, the Group entered into a Facility Credit Agreement (CFA) with Scotiabank, pursuant to which the existing credit facilities are intended to be replaced by a new Demand credit facility totaling CAD 6.0 mil- lion, subject to the Group meeting the covenants and other conditions precedent set out in the agreement. Upon satis- faction of these conditions, the new facility is expected to enhance the Group\u2019s liquidity position and \ufb01nancial flexibility. The Group\u2019s liquidity risk is influenced by the timing of cash inflows from its operations, including revenues from Sys- tems and Materials sales, and cash outflows related to operating expenses and debt service. Management actively monitors these cash flows to ensure suf\ufb01cient liquidity is maintained to settle \ufb01nancial liabilities as they mature. Information on contractual maturities of \ufb01nancial 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 \n \n \n \n \n \n \n \n \n \n
2025 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 1 910 2 231 331 329 358 570 643
Trade and other payables 2 742 2 742 2 742 - - - -
Bank loan 1 496 1 496 1 496 - - - -
Borrowings 4 136 8 901 441 439 784 1 555 5 682
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 - - - -
Bank loan - - - - - - -
Borrowings 31 906 39 865 455 454 25 394 7 864 5 698
\n \n \n \n \n \n \n \n Credit Risk Credit risk is the risk that a counterparty to a \ufb01nancial instrument will fail to meet its obligations, resulting in a \ufb01nancial loss to the Group. The Group\u2019s primary exposure to credit risk arises from its cash and trade receivables, which repre- sent the main \ufb01nancial instruments subject to this risk. The Group\u2019s cash is held with reputable, major \ufb01nancial 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 creditwor- thiness, 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 customer credit pro\ufb01les and requiring advance payments or letters of credit for Systems contracts, which typically involve higher trans- action values and longer delivery timelines. These practices help secure payment and reduce the likelihood of default, particularly for signi\ufb01cant contracts with universities, research labs, and industrial clients. Historically, the Group has not incurred material losses from trade receivable defaults, reflecting the effectiveness of its credit risk management processes. Financial assets, including trade receivables, are written off when there is no reasonable expectation of recovery\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 collection agencies. Any sub- sequent recoveries are recognized in pro\ufb01t or loss as they occur, offsetting prior impairments. The Group\u2019s maximum exposure to credit risk at the reporting date is the carrying amount of its cash and trade receiv- ables, as disclosed in the statement of \ufb01nancial position, net of any allowances for expected credit losses. Manage- ment 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. \n \n \n \n \n \n \n \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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
Amounts in CAD 1000
2025
Outstanding trade receivables 4 577 1 035 120 821 127 6 681
Provision for losses - - - - -102 -102
2024
Outstanding trade receivables 3 092 1 309 201 - 221 4 823
Provision for losses - - - - -136 -136
\n Provisions for losses are based on individual assessment of each item and customer. Expected loss in categories with- out 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402063203597": { "value": "\n \n Note 15 Financial risk and \ufb01nancial instruments This note explains the group\u2019s exposure to \ufb01nancial risks and how these risks could affect the group\u2019s future \ufb01nancial performance. Current year pro\ufb01t 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 systems are produced for and delivered to a number of industrial sectors, such as aviation, aerospace, medical, mining and drilling and micro- electronics, and are delivered to its customers worldwide. The Group is headquartered in Canada and operates manu- facturing centres in Canada, as well as sales and distribution of\ufb01ces in France, China, South Korea and USA. \n \n Capital management Tekna\u2019s capital management objectives are to ensure its ability to operate as a going concern, support ongoing busi- ness activities, and deliver sustainable returns to shareholders, while maintaining suf\ufb01cient \ufb01nancial flexibility to pursue growth opportunities. Tekna de\ufb01nes its capital as total equity, including share capital, reserves, and retained earnings, as well as interest-bearing loans and borrowings, where applicable. In 2025, Tekna completed a new equity offering that raised approximately CAD 40 million, signi\ufb01cantly strengthening its \ufb01nancial position. The proceeds were used, among other things, to repay approximately CAD 29 million of debt incurred during the prior years and to increase available liquidity by about CAD 11 million, thereby improving the Com- pany\u2019s balance sheet and capital structure. Tekna is subject to externally imposed capital requirements in form of \ufb01nancial covenants of its borrowing facilities (bank overdraft), which stipulate a Net Interest Bearing Debt (NIBD) of less than 0 (<0). As of December 31, 2025, Tekna complied with these requirements. As part of its ongoing capital management strategy, Tekna also entered into a new banking agreement with Scotia- bank, which provides enhanced \ufb01nancial stability and increased flexibility to support current operations and future growth initiatives. Tekna actively manages its capital structure by monitoring economic conditions, operational cash flow requirements, and risks associated with its business activities. Key \ufb01nancial metrics, including leverage ratios and working capital levels, are regularly assessed to ensure alignment with the Company\u2019s strategic objectives and \ufb01nancial health. \n \n \n \n \n \n Following these transactions, Tekna continues to comply with externally imposed capital requirements, including \ufb01nan- cial covenants associated with its banking facilities. The Board of Directors reviews the capital structure on a regular basis, and as needed in response to signi\ufb01cant business developments, to ensure it remains appropriate to support Tekna\u2019s long-term objectives. \n \n \n Currency risk Currency risk arises from the potential fluctuation in the fair value or future cash flows of \ufb01nancial instruments due to changes in foreign exchange rates. This risk emerges when \ufb01nancial assets or liabilities are denominated in a currency other than the Group\u2019s functional currency, which is the Canadian Dollar (CAD). The Group is exposed to foreign ex- change 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 exposure. The Group does not engage in formal hedging activities using derivative \ufb01nancial instruments, relying instead on this natural balance to mitigate risk. Unfavorable fluctuations in exchange rates could still affect the Group\u2019s \ufb01nancial position, results of oper- ations, 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 speci\ufb01c currencies involved and the timing of transactions. Given the Group\u2019s diversi\ufb01ed 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 pro\ufb01t 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 \ufb01nancial instrument will fluctuate due to changes in market interest rates. The Group is exposed to interest rate risk through its portfolio of \ufb01nancial instruments, which includes both \ufb01xed and floating interest rate components. Fixed-rate instruments expose the Group to fair value risk, while floating-rate instruments expose the Group to cash flow risk, as interest payments fluctuate with changes in mar- ket rates. \n \n \n \n As at December 31, 2025, 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. Long-term debt: Following the repayment in 2025 of the approximately CAD 29 million loan to Arendals Fossekompani ASA, long-term debt exposure to interest rate risk relates only to floating-rate borrowings outstanding at year-end. Other long-term obligations are non-interest bearing and therefore not exposed to interest rate risk. The Group does not currently use derivative \ufb01nancial instruments, such as interest rate swaps, to hedge its exposure to interest rate risk. Management monitors market interest rate trends and regularly assesses the balance between \ufb01xed and floating rate instruments to mitigate potential adverse impacts on \ufb01nancial performance. As a result of the repayment of the AFK loan during 2025, the Group\u2019s overall exposure to interest rate risk has been signi\ufb01cantly re- duced and is primarily limited to its remaining bank loan and cash balances. 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 pro\ufb01t before tax as follows: Floating-rate instruments (bank loan and cash): An increase of 1% would increase annual interest expense and reduce pro\ufb01t before tax, while a decrease of 1% would have the opposite effect. The sensitivity analysis assumes a parallel shift in interest rates and does not account for potential management ac- tions to mitigate risk. Actual results may differ due to changes in the composition of the Group\u2019s \ufb01nancial instruments or market conditions. Management reviews interest rate risk exposure on an ongoing basis to ensure it remains aligned with the Group\u2019s \ufb01nancial strategy. \n \n Liquidity risk Liquidity risk is the risk that the Group may encounter dif\ufb01culty in meeting its obligations associated with \ufb01nancial liabili- ties 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. \n \n \n \n \n \n The Group manages liquidity risk by maintaining adequate cash balances and continued access to funding through committed credit facilities to ensure that it can meet its \ufb01nancial obligations when due. This approach includes main- taining flexibility in funding through available credit lines and actively monitoring liquidity levels to support operational and \ufb01nancial commitments. Management prepares rolling forecasts of the Group\u2019s liquidity position, including cash and cash equivalents and undrawn borrowing facilities, based on expected cash flows, to anticipate and address potential liquidity needs. As at December 31, 2025, the Group continues to have 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 speci\ufb01ed limits, and are subject to termi- nation by the bank with notice in accordance with the terms of the agreements. During the fourth quarter of 2025, the Group entered into a Facility Credit Agreement (CFA) with Scotiabank, pursuant to which the existing credit facilities are intended to be replaced by a new Demand credit facility totaling CAD 6.0 mil- lion, subject to the Group meeting the covenants and other conditions precedent set out in the agreement. Upon satis- faction of these conditions, the new facility is expected to enhance the Group\u2019s liquidity position and \ufb01nancial flexibility. The Group\u2019s liquidity risk is influenced by the timing of cash inflows from its operations, including revenues from Sys- tems and Materials sales, and cash outflows related to operating expenses and debt service. Management actively monitors these cash flows to ensure suf\ufb01cient liquidity is maintained to settle \ufb01nancial liabilities as they mature. Information on contractual maturities of \ufb01nancial 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 \n \n \n \n \n \n \n \n \n \n
2025 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 1 910 2 231 331 329 358 570 643
Trade and other payables 2 742 2 742 2 742 - - - -
Bank loan 1 496 1 496 1 496 - - - -
Borrowings 4 136 8 901 441 439 784 1 555 5 682
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 - - - -
Bank loan - - - - - - -
Borrowings 31 906 39 865 455 454 25 394 7 864 5 698
\n \n \n \n \n \n Credit Risk Credit risk is the risk that a counterparty to a \ufb01nancial instrument will fail to meet its obligations, resulting in a \ufb01nancial loss to the Group. The Group\u2019s primary exposure to credit risk arises from its cash and trade receivables, which repre- sent the main \ufb01nancial instruments subject to this risk. The Group\u2019s cash is held with reputable, major \ufb01nancial 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 creditwor- thiness, 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 customer credit pro\ufb01les and requiring advance payments or letters of credit for Systems contracts, which typically involve higher trans- action values and longer delivery timelines. These practices help secure payment and reduce the likelihood of default, particularly for signi\ufb01cant contracts with universities, research labs, and industrial clients. Historically, the Group has not incurred material losses from trade receivable defaults, reflecting the effectiveness of its credit risk management processes. Financial assets, including trade receivables, are written off when there is no reasonable expectation of recovery\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 collection agencies. Any sub- sequent recoveries are recognized in pro\ufb01t or loss as they occur, offsetting prior impairments. The Group\u2019s maximum exposure to credit risk at the reporting date is the carrying amount of its cash and trade receiv- ables, as disclosed in the statement of \ufb01nancial position, net of any allowances for expected credit losses. Manage- ment 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. \n \n \n \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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
Amounts in CAD 1000
2025
Outstanding trade receivables 4 577 1 035 120 821 127 6 681
Provision for losses - - - - -102 -102
2024
Outstanding trade receivables 3 092 1 309 201 - 221 4 823
Provision for losses - - - - -136 -136
\n Provisions for losses are based on individual assessment of each item and customer. Expected loss in categories with- out 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:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402063435153": { "value": "\n Note 15 Financial risk and \ufb01nancial instruments This note explains the group\u2019s exposure to \ufb01nancial risks and how these risks could affect the group\u2019s future \ufb01nancial performance. Current year pro\ufb01t 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 systems are produced for and delivered to a number of industrial sectors, such as aviation, aerospace, medical, mining and drilling and micro- electronics, and are delivered to its customers worldwide. The Group is headquartered in Canada and operates manu- facturing centres in Canada, as well as sales and distribution of\ufb01ces in France, China, South Korea and USA. \n \n Capital management Tekna\u2019s capital management objectives are to ensure its ability to operate as a going concern, support ongoing busi- ness activities, and deliver sustainable returns to shareholders, while maintaining suf\ufb01cient \ufb01nancial flexibility to pursue growth opportunities. Tekna de\ufb01nes its capital as total equity, including share capital, reserves, and retained earnings, as well as interest-bearing loans and borrowings, where applicable. In 2025, Tekna completed a new equity offering that raised approximately CAD 40 million, signi\ufb01cantly strengthening its \ufb01nancial position. The proceeds were used, among other things, to repay approximately CAD 29 million of debt incurred during the prior years and to increase available liquidity by about CAD 11 million, thereby improving the Com- pany\u2019s balance sheet and capital structure. Tekna is subject to externally imposed capital requirements in form of \ufb01nancial covenants of its borrowing facilities (bank overdraft), which stipulate a Net Interest Bearing Debt (NIBD) of less than 0 (<0). As of December 31, 2025, Tekna complied with these requirements. As part of its ongoing capital management strategy, Tekna also entered into a new banking agreement with Scotia- bank, which provides enhanced \ufb01nancial stability and increased flexibility to support current operations and future growth initiatives. Tekna actively manages its capital structure by monitoring economic conditions, operational cash flow requirements, and risks associated with its business activities. Key \ufb01nancial metrics, including leverage ratios and working capital levels, are regularly assessed to ensure alignment with the Company\u2019s strategic objectives and \ufb01nancial health. \n \n \n \n Following these transactions, Tekna continues to comply with externally imposed capital requirements, including \ufb01nan- cial covenants associated with its banking facilities. The Board of Directors reviews the capital structure on a regular basis, and as needed in response to signi\ufb01cant business developments, to ensure it remains appropriate to support Tekna\u2019s long-term objectives. \n \n \n Currency risk Currency risk arises from the potential fluctuation in the fair value or future cash flows of \ufb01nancial instruments due to changes in foreign exchange rates. This risk emerges when \ufb01nancial assets or liabilities are denominated in a currency other than the Group\u2019s functional currency, which is the Canadian Dollar (CAD). The Group is exposed to foreign ex- change 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 exposure. The Group does not engage in formal hedging activities using derivative \ufb01nancial instruments, relying instead on this natural balance to mitigate risk. Unfavorable fluctuations in exchange rates could still affect the Group\u2019s \ufb01nancial position, results of oper- ations, 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 speci\ufb01c currencies involved and the timing of transactions. Given the Group\u2019s diversi\ufb01ed 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 pro\ufb01t 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 \ufb01nancial instrument will fluctuate due to changes in market interest rates. The Group is exposed to interest rate risk through its portfolio of \ufb01nancial instruments, which includes both \ufb01xed and floating interest rate components. Fixed-rate instruments expose the Group to fair value risk, while floating-rate instruments expose the Group to cash flow risk, as interest payments fluctuate with changes in mar- ket rates. \n \n As at December 31, 2025, 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. Long-term debt: Following the repayment in 2025 of the approximately CAD 29 million loan to Arendals Fossekompani ASA, long-term debt exposure to interest rate risk relates only to floating-rate borrowings outstanding at year-end. Other long-term obligations are non-interest bearing and therefore not exposed to interest rate risk. The Group does not currently use derivative \ufb01nancial instruments, such as interest rate swaps, to hedge its exposure to interest rate risk. Management monitors market interest rate trends and regularly assesses the balance between \ufb01xed and floating rate instruments to mitigate potential adverse impacts on \ufb01nancial performance. As a result of the repayment of the AFK loan during 2025, the Group\u2019s overall exposure to interest rate risk has been signi\ufb01cantly re- duced and is primarily limited to its remaining bank loan and cash balances. 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 pro\ufb01t before tax as follows: Floating-rate instruments (bank loan and cash): An increase of 1% would increase annual interest expense and reduce pro\ufb01t before tax, while a decrease of 1% would have the opposite effect. The sensitivity analysis assumes a parallel shift in interest rates and does not account for potential management ac- tions to mitigate risk. Actual results may differ due to changes in the composition of the Group\u2019s \ufb01nancial instruments or market conditions. Management reviews interest rate risk exposure on an ongoing basis to ensure it remains aligned with the Group\u2019s \ufb01nancial strategy. \n \n Liquidity risk Liquidity risk is the risk that the Group may encounter dif\ufb01culty in meeting its obligations associated with \ufb01nancial liabili- ties 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. \n \n \n The Group manages liquidity risk by maintaining adequate cash balances and continued access to funding through committed credit facilities to ensure that it can meet its \ufb01nancial obligations when due. This approach includes main- taining flexibility in funding through available credit lines and actively monitoring liquidity levels to support operational and \ufb01nancial commitments. Management prepares rolling forecasts of the Group\u2019s liquidity position, including cash and cash equivalents and undrawn borrowing facilities, based on expected cash flows, to anticipate and address potential liquidity needs. As at December 31, 2025, the Group continues to have 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 speci\ufb01ed limits, and are subject to termi- nation by the bank with notice in accordance with the terms of the agreements. During the fourth quarter of 2025, the Group entered into a Facility Credit Agreement (CFA) with Scotiabank, pursuant to which the existing credit facilities are intended to be replaced by a new Demand credit facility totaling CAD 6.0 mil- lion, subject to the Group meeting the covenants and other conditions precedent set out in the agreement. Upon satis- faction of these conditions, the new facility is expected to enhance the Group\u2019s liquidity position and \ufb01nancial flexibility. The Group\u2019s liquidity risk is influenced by the timing of cash inflows from its operations, including revenues from Sys- tems and Materials sales, and cash outflows related to operating expenses and debt service. Management actively monitors these cash flows to ensure suf\ufb01cient liquidity is maintained to settle \ufb01nancial liabilities as they mature. Information on contractual maturities of \ufb01nancial 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 \n \n \n \n \n \n \n \n \n \n
2025 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 1 910 2 231 331 329 358 570 643
Trade and other payables 2 742 2 742 2 742 - - - -
Bank loan 1 496 1 496 1 496 - - - -
Borrowings 4 136 8 901 441 439 784 1 555 5 682
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 - - - -
Bank loan - - - - - - -
Borrowings 31 906 39 865 455 454 25 394 7 864 5 698
\n \n Credit Risk Credit risk is the risk that a counterparty to a \ufb01nancial instrument will fail to meet its obligations, resulting in a \ufb01nancial loss to the Group. The Group\u2019s primary exposure to credit risk arises from its cash and trade receivables, which repre- sent the main \ufb01nancial instruments subject to this risk. The Group\u2019s cash is held with reputable, major \ufb01nancial 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 creditwor- thiness, 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 customer credit pro\ufb01les and requiring advance payments or letters of credit for Systems contracts, which typically involve higher trans- action values and longer delivery timelines. These practices help secure payment and reduce the likelihood of default, particularly for signi\ufb01cant contracts with universities, research labs, and industrial clients. Historically, the Group has not incurred material losses from trade receivable defaults, reflecting the effectiveness of its credit risk management processes. Financial assets, including trade receivables, are written off when there is no reasonable expectation of recovery\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 collection agencies. Any sub- sequent recoveries are recognized in pro\ufb01t or loss as they occur, offsetting prior impairments. The Group\u2019s maximum exposure to credit risk at the reporting date is the carrying amount of its cash and trade receiv- ables, as disclosed in the statement of \ufb01nancial position, net of any allowances for expected credit losses. Manage- ment 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. \n \n \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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
Amounts in CAD 1000
2025
Outstanding trade receivables 4 577 1 035 120 821 127 6 681
Provision for losses - - - - -102 -102
2024
Outstanding trade receivables 3 092 1 309 201 - 221 4 823
Provision for losses - - - - -136 -136
\n Provisions for losses are based on individual assessment of each item and customer. Expected loss in categories with- out 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402075158275": { "value": "\n Capital management Tekna\u2019s capital management objectives are to ensure its ability to operate as a going concern, support ongoing busi- ness activities, and deliver sustainable returns to shareholders, while maintaining suf\ufb01cient \ufb01nancial flexibility to pursue growth opportunities. Tekna de\ufb01nes its capital as total equity, including share capital, reserves, and retained earnings, as well as interest-bearing loans and borrowings, where applicable. In 2025, Tekna completed a new equity offering that raised approximately CAD 40 million, signi\ufb01cantly strengthening its \ufb01nancial position. The proceeds were used, among other things, to repay approximately CAD 29 million of debt incurred during the prior years and to increase available liquidity by about CAD 11 million, thereby improving the Com- pany\u2019s balance sheet and capital structure. Tekna is subject to externally imposed capital requirements in form of \ufb01nancial covenants of its borrowing facilities (bank overdraft), which stipulate a Net Interest Bearing Debt (NIBD) of less than 0 (<0). As of December 31, 2025, Tekna complied with these requirements. As part of its ongoing capital management strategy, Tekna also entered into a new banking agreement with Scotia- bank, which provides enhanced \ufb01nancial stability and increased flexibility to support current operations and future growth initiatives. Tekna actively manages its capital structure by monitoring economic conditions, operational cash flow requirements, and risks associated with its business activities. Key \ufb01nancial metrics, including leverage ratios and working capital levels, are regularly assessed to ensure alignment with the Company\u2019s strategic objectives and \ufb01nancial health. \n \n Following these transactions, Tekna continues to comply with externally imposed capital requirements, including \ufb01nan- cial covenants associated with its banking facilities. The Board of Directors reviews the capital structure on a regular basis, and as needed in response to signi\ufb01cant business developments, to ensure it remains appropriate to support Tekna\u2019s long-term objectives. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402063913394": { "value": "\n Currency risk Currency risk arises from the potential fluctuation in the fair value or future cash flows of \ufb01nancial instruments due to changes in foreign exchange rates. This risk emerges when \ufb01nancial assets or liabilities are denominated in a currency other than the Group\u2019s functional currency, which is the Canadian Dollar (CAD). The Group is exposed to foreign ex- change 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 exposure. The Group does not engage in formal hedging activities using derivative \ufb01nancial instruments, relying instead on this natural balance to mitigate risk. Unfavorable fluctuations in exchange rates could still affect the Group\u2019s \ufb01nancial position, results of oper- ations, 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 speci\ufb01c currencies involved and the timing of transactions. Given the Group\u2019s diversi\ufb01ed 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 pro\ufb01t 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402063953965": { "value": "\n Liquidity risk Liquidity risk is the risk that the Group may encounter dif\ufb01culty in meeting its obligations associated with \ufb01nancial liabili- ties 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. \n \n \n The Group manages liquidity risk by maintaining adequate cash balances and continued access to funding through committed credit facilities to ensure that it can meet its \ufb01nancial obligations when due. This approach includes main- taining flexibility in funding through available credit lines and actively monitoring liquidity levels to support operational and \ufb01nancial commitments. Management prepares rolling forecasts of the Group\u2019s liquidity position, including cash and cash equivalents and undrawn borrowing facilities, based on expected cash flows, to anticipate and address potential liquidity needs. As at December 31, 2025, the Group continues to have 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 speci\ufb01ed limits, and are subject to termi- nation by the bank with notice in accordance with the terms of the agreements. During the fourth quarter of 2025, the Group entered into a Facility Credit Agreement (CFA) with Scotiabank, pursuant to which the existing credit facilities are intended to be replaced by a new Demand credit facility totaling CAD 6.0 mil- lion, subject to the Group meeting the covenants and other conditions precedent set out in the agreement. Upon satis- faction of these conditions, the new facility is expected to enhance the Group\u2019s liquidity position and \ufb01nancial flexibility. The Group\u2019s liquidity risk is influenced by the timing of cash inflows from its operations, including revenues from Sys- tems and Materials sales, and cash outflows related to operating expenses and debt service. Management actively monitors these cash flows to ensure suf\ufb01cient liquidity is maintained to settle \ufb01nancial liabilities as they mature. Information on contractual maturities of \ufb01nancial 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 \n \n \n \n \n \n \n \n \n \n
2025 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 1 910 2 231 331 329 358 570 643
Trade and other payables 2 742 2 742 2 742 - - - -
Bank loan 1 496 1 496 1 496 - - - -
Borrowings 4 136 8 901 441 439 784 1 555 5 682
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 - - - -
Bank loan - - - - - - -
Borrowings 31 906 39 865 455 454 25 394 7 864 5 698
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402064055851": { "value": "\n \n Credit Risk Credit risk is the risk that a counterparty to a \ufb01nancial instrument will fail to meet its obligations, resulting in a \ufb01nancial loss to the Group. The Group\u2019s primary exposure to credit risk arises from its cash and trade receivables, which repre- sent the main \ufb01nancial instruments subject to this risk. The Group\u2019s cash is held with reputable, major \ufb01nancial 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 creditwor- thiness, 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 customer credit pro\ufb01les and requiring advance payments or letters of credit for Systems contracts, which typically involve higher trans- action values and longer delivery timelines. These practices help secure payment and reduce the likelihood of default, particularly for signi\ufb01cant contracts with universities, research labs, and industrial clients. Historically, the Group has not incurred material losses from trade receivable defaults, reflecting the effectiveness of its credit risk management processes. Financial assets, including trade receivables, are written off when there is no reasonable expectation of recovery\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 collection agencies. Any sub- sequent recoveries are recognized in pro\ufb01t or loss as they occur, offsetting prior impairments. The Group\u2019s maximum exposure to credit risk at the reporting date is the carrying amount of its cash and trade receiv- ables, as disclosed in the statement of \ufb01nancial position, net of any allowances for expected credit losses. Manage- ment 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. \n \n \n \n \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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
Amounts in CAD 1000
2025
Outstanding trade receivables 4 577 1 035 120 821 127 6 681
Provision for losses - - - - -102 -102
2024
Outstanding trade receivables 3 092 1 309 201 - 221 4 823
Provision for losses - - - - -136 -136
\n Provisions for losses are based on individual assessment of each item and customer. Expected loss in categories with- out 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:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402100529040": { "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 foreign exchange risk see Note 15. On April 11, 2023, a CAD 25.0 million term loan facility, structured in three tranches, was made available to Tekna by Arendals Fossekompani ASA until June 2024. The facil- ity consisted of three tranches of CAD 10.0 million, CAD 10.0 million and CAD 5.0 mil- lion, each with a contractual maturity of three years. The third and \ufb01nal tranche of CAD 5.0 million was drawn in March 2024. Interest on the loan accrued and was capitalized to the principal at the end of each inter- est period (payment-in-kind) and was calculated at a margin of 300 basis points over the Canadian interbank 3-month CORRA rate. During the fourth quarter of 2025, the Group fully repaid the term loan facility with Aren- dals Fossekompani ASA, including accrued interest. As a result, no amount related to this loan was outstanding on the balance sheet as at December 31, 2025. Tekna Holding ASA has complied with the \ufb01nancial covenants of its borrowing facilities at year end 2025. The credit limit on the existing bank credit facilities is CAD 4.0 million and USD 0.75 million. In addition, Tekna Holdings Canada Inc. has entered into an agreement with Scotiabank for a Demand credit facility totaling CAD 6.0 million. The Company is currently in the process of meeting the covenants and other conditions precedent set out in the Credit Facility Agreement (CFA) before the facility becomes available CAD 6.0 million, subject to the terms and conditions of the agreement. \n \n The table below reconciles the movement in \ufb01nancial liabilities to cash flow from \ufb01nancing 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Borrowings Lease liabilities Bank loan (ST) Total financial liabilities
Amounts in CAD 1000 2025 2024 2025 2024 2025 2024 2025 2024
Balance at 1 January 31 907 25 064 2 284 1 369 - - 34 191 26 433
New loans 613 6 873 - - 1 496 - 2 109 6 873
Capitalized interest on loan 1 535 1 946 - - - - 1 535 1 946
Cash Flow - repayment -29 944 -1 263 -596 -661 - - -30 540 -1 925
Write-off of license liability (non-cash) - -116 - - - - - -116
FX variation loss (gain) - - 90 29 - - 90 29
New leases (non-cash) - - 133 1 548 - - 133 1 548
Loan discount recognition -418 -999 - - - - -418 -999
discounted loan 443 402 - - - - 443 402
Total debt 4 136 31 907 1 910 2 284 1 496 - 7 541 34 191
Short-term portion -380 -420 -660 -647 -1 496 - -2 536 -1 067
Balance long-term portion at 31 December 20253 756 31 486 1 251 1 637 - - 5 006 33 123
\n For more information regarding Loan discount recognition and Accretion of discounted loan, please refer to Financial Liabilities: Interest-Free Loans in Organization and accounting principles. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 2025 2024
Loans secured by pledged assets
Building and land 937 1 006
Machinery and equipment
Universality of movable and immovable property, tangible and intangible, current and future 755 1 164
Universality of movable property, tangible and intangible, current and future
Total non-current borrowings secured by pledged assets 1 692 2 170
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402064530212": { "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 2025 2024
Interest income 167 341
Currency exchange income 818 350
Total Finance income 986 691
Leasing interest 105 80
Interest expense 1 672 2 068
Accretion of discounted loan 443 402
Loan discount recognition adjustment - -
Currency exchange expense 796 427
Total finance cost 3 016 2 977
Net finance items -2 030 -2 286
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402064619178": { "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 2025 2024
Interest income 167 341
Currency exchange income 818 350
Total Finance income 986 691
Leasing interest 105 80
Interest expense 1 672 2 068
Accretion of discounted loan 443 402
Loan discount recognition adjustment - -
Currency exchange expense 796 427
Total finance cost 3 016 2 977
Net finance items -2 030 -2 286
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402064646034": { "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 2025 2024
Interest income 167 341
Currency exchange income 818 350
Total Finance income 986 691
Leasing interest 105 80
Interest expense 1 672 2 068
Accretion of discounted loan 443 402
Loan discount recognition adjustment - -
Currency exchange expense 796 427
Total finance cost 3 016 2 977
Net finance items -2 030 -2 286
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402064931941": { "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 2025 2024
Share capital 38 627 37 850
Share premium 483 920 459 410
\n At 31 December 2025 there were 227 462 233 ordinary shares each with a par value of NOK 1.15. 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. On 13 November 2025, an extraordinary general meeting (\"EGM\") approved a share capital reduction and a subse- quent rights issue. The share capital was reduced by NOK 108 342 898.05 through a reduction of the nominal value of the Company's shares from NOK 2.00 to NOK 1.15. The reduction amount was allocated to reserves to be used in accordance with the general meeting's resolution. The EGM further approved a rights issue of 100 000 000 new shares, each with a nominal value of NOK 1.15, at a subscription price of NOK 3.00 per share, resulting in gross proceeds of NOK 300 million. Following completion of the rights issue, the Company's share capital increased by NOK 115 000 000 to NOK 261 581 567.95, divided into 227 462 233 shares, each with a nominal value of NOK 1.15. The share capital reduction and the subsequent share capital increase were registered with the Norwegian Register of Business Enterprises on 10 December 2025, and the new shares became tradable on Euronext Oslo B\u00f8rs from 12 December 2025.\n There were no paid out dividends in 2025. In 2024, Tekna Holding ASA issued 2 234 887 new shares to settle obligations under the Employee Share Purchase Plan (ESPP) established in 2021. As part of the settlement, certain employees elected to use their share entitlement to repay outstanding loans provided by Tekna Holdings Canada Inc.. The net impact on equity of CAD 722 thousand reflects the value of loans extinguished through a corresponding reduction in shares issued.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 2025 Number of shares % of total Country
ARENDALS FOSSEKOMPANI ASA 164 637 743 72.38% NOR
MUST INVEST AS 8 141 144 3.58% NOR
ULFOSS INVEST AS 5 883 950 2.59% NOR
HAVFONN AS 5 199 283 2.29% NOR
KVANTIA AS 2 354 862 1.04% NOR
JOCO AS 1 399 977 0.62% NOR
TIBIDABO INVEST AS 1 343 484 0.59% NOR
VICTORIA INDIA FUND AS 1 331 883 0.59% NOR
MP PENSJON PK 1 307 280 0.57% NOR
Other 35 862 627 15.77% Various
Total number of shares 227 462 233 100.00%
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402064823799": { "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 2025 2024
Share capital 38 627 37 850
Share premium 483 920 459 410
\n At 31 December 2025 there were 227 462 233 ordinary shares each with a par value of NOK 1.15. 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. On 13 November 2025, an extraordinary general meeting (\"EGM\") approved a share capital reduction and a subse- quent rights issue. The share capital was reduced by NOK 108 342 898.05 through a reduction of the nominal value of the Company's shares from NOK 2.00 to NOK 1.15. The reduction amount was allocated to reserves to be used in accordance with the general meeting's resolution. The EGM further approved a rights issue of 100 000 000 new shares, each with a nominal value of NOK 1.15, at a subscription price of NOK 3.00 per share, resulting in gross proceeds of NOK 300 million. Following completion of the rights issue, the Company's share capital increased by NOK 115 000 000 to NOK 261 581 567.95, divided into 227 462 233 shares, each with a nominal value of NOK 1.15. The share capital reduction and the subsequent share capital increase were registered with the Norwegian Register of Business Enterprises on 10 December 2025, and the new shares became tradable on Euronext Oslo B\u00f8rs from 12 December 2025.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402065048392": { "value": "There were no paid out dividends in 2025. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402070215559": { "value": "\n Note 19 Earnings per share Basic earnings per share are based on pro\ufb01t 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 \n
Amounts in CAD 1000 2025 2024
Net profit for the year -11 048 -11 150
Attributable to non-controlling interests - -114
Attributable to ordinary shares -11 048 -11 036
Basic weighted number of ordinary shares 134 859 493 127 028 689
Diluted weighted number of ordinary shares 134 859 493 127 028 689
Number of shares end of period 227 462 233 127 462 233
Basic earnings per share -0.08 -0.09
Diluted earnings per share -0.08 -0.09
\n The options under the share option program are not in the money by 31.12.2025 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402070348844": { "value": "\n \n Note 20 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402074446361": { "value": "\n Note 20 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402100830484": { "value": "\n Note 21 Related parties At year end Arendals Fossekompani ASA (\u201cAFK\u201d) owned 164 637 743 shares, representing 72.38 % of the total num- ber of shares in Tekna. \n \n Executive management and Board of Directors compensation 2025 and number of shares owned 31 December 2025 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 Salaries, fees Previous year's bonus paid out this year Other benefits Pension Total remuneration Share based compensation Own Shareholdings Shareholding through related Parties Number of shares in Tekna Holding ASA
Senior executives
Luc Dionne[8] CEO 156 - 18 - 174 - 35 437 - 35 437
Espen Schie CFO THASA 317 - 2 15 333 - - 404 444 404 444
Claude Jean[9] CEO 231 - 6 9 247 - 120 000 - 120 000
Other executive management 850 45 25 130 1 049 - 675 052 - 675 052
Total 1 555 45 51 154 1 804 - 830 489 404 444 1 234 933
Board members, audit committee
Dag Teigland[1,2] Chair 84 - 1 454 123 1 454 123
Torkil Sigurd Mogstad[2,6] Board Observer - - 93 017 93 017
Ann-Kari Amundsen Heier[2,7] Member of Board - - 50 333 50 333
Lars Magnus Eldrup Fagernes[2] Member of Board - 50 000 - 50 000
Anne-Lise Meyer[3] Member of Board 78 - - -
Barbara Thierart Perrin[4] Member of Board 64 - - -
Kristin Skau \u00c5byholm[5] Member of Board 70 - 3 841 109 3 841 109
Total 295 - - - - 50 000 5 438 582 5 488 582
\n Board of Directors remunerated corresponds to fees paid in the period, as elected, for the period May 2024 until April 2025. Board of Directors remuneration provision corresponds to accrued provisions for fees, for the period May 2025 until December 2025. The CEO\u2019s period of notice is two (2) months, with a period of pay of six (6) 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.\n \n \n Notes to table [1] Dag Teigland representing Tibidabo Industrier AS with 110 639 shares and Tibidabo Invest AS with 1 343 484 shares. On 22 May 2023, Dag Teigland bought, through his wholly owned company Tibidabo Invest AS, 678 818 shares from AFK, with a 20% discount against a lock-up period of 3 years. [2] Representing AFK with 164 637 743 shares [3] Anne-Lise Meyer elected until May 2025. [4] Barbara Thierart Perrin elected until May 2025. [5] Kristin Skau \u00c5byholm representing 1 331 883 shares in Victoria India Fund AS, 2 354 862 in Kvantia AS and 154 364 Caaby AS. [6] Torkil Mogstad representing 93 017 shares in Loma Plata AS. [7] Ann-Kari Amundsen Heier representing 50 333 shares in Damglott AS. [8] Luc Dionne was CEO until April 27, 2025. [9] Claude Jean is CEO since April 28, 2025 \n \n The purpose of Tekna's compensation and bene\ufb01ts 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 im- provement supporting achievement of Tekna's business goals. The general approach adopted in Tekna's policy is to pay \ufb01xed 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 20% of the executive\u2019s \ufb01xed salary and 50% for CEO. The basis for bonus payments is based on \ufb01nancial targets and performance strategic KPIs. In addition, the Group has share-based incentive programs described in (c) below. (c) Share option plan - Tekna Group The establishment of the share option plan was approved by the shareholders at the annual general assembly dated 15 May 2024. On 11 November 2025, the board of directors has granted a total of 2 025 000 options in the 2025 allo- cation round. These options have a strike price of NOK 3.25. 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.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402230146161": { "value": "Arendals Fossekompani ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402230221815": { "value": "Arendals Fossekompani ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402100737493": { "value": "\n Executive management and Board of Directors compensation 2025 and number of shares owned 31 December 2025 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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 Salaries, fees Previous year's bonus paid out this year Other benefits Pension Total remuneration Share based compensation Own Shareholdings Shareholding through related Parties Number of shares in Tekna Holding ASA
Senior executives
Luc Dionne[8] CEO 156 - 18 - 174 - 35 437 - 35 437
Espen Schie CFO THASA 317 - 2 15 333 - - 404 444 404 444
Claude Jean[9] CEO 231 - 6 9 247 - 120 000 - 120 000
Other executive management 850 45 25 130 1 049 - 675 052 - 675 052
Total 1 555 45 51 154 1 804 - 830 489 404 444 1 234 933
Board members, audit committee
Dag Teigland[1,2] Chair 84 - 1 454 123 1 454 123
Torkil Sigurd Mogstad[2,6] Board Observer - - 93 017 93 017
Ann-Kari Amundsen Heier[2,7] Member of Board - - 50 333 50 333
Lars Magnus Eldrup Fagernes[2] Member of Board - 50 000 - 50 000
Anne-Lise Meyer[3] Member of Board 78 - - -
Barbara Thierart Perrin[4] Member of Board 64 - - -
Kristin Skau \u00c5byholm[5] Member of Board 70 - 3 841 109 3 841 109
Total 295 - - - - 50 000 5 438 582 5 488 582
\n Board of Directors remunerated corresponds to fees paid in the period, as elected, for the period May 2024 until April 2025. Board of Directors remuneration provision corresponds to accrued provisions for fees, for the period May 2025 until December 2025. The CEO\u2019s period of notice is two (2) months, with a period of pay of six (6) 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.\n \n \n Notes to table [1] Dag Teigland representing Tibidabo Industrier AS with 110 639 shares and Tibidabo Invest AS with 1 343 484 shares. On 22 May 2023, Dag Teigland bought, through his wholly owned company Tibidabo Invest AS, 678 818 shares from AFK, with a 20% discount against a lock-up period of 3 years. [2] Representing AFK with 164 637 743 shares [3] Anne-Lise Meyer elected until May 2025. [4] Barbara Thierart Perrin elected until May 2025. [5] Kristin Skau \u00c5byholm representing 1 331 883 shares in Victoria India Fund AS, 2 354 862 in Kvantia AS and 154 364 Caaby AS. [6] Torkil Mogstad representing 93 017 shares in Loma Plata AS. [7] Ann-Kari Amundsen Heier representing 50 333 shares in Damglott AS. [8] Luc Dionne was CEO until April 27, 2025. [9] Claude Jean is CEO since April 28, 2025 \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402074116803": { "value": "\n \n Note 22 Contingent liabilities In January 2019, Tekna Plasma Systems Inc. \ufb01led a lawsuit in Federal Court against AP&C Advanced Powders & Coatings Inc., a subsidiary of GE Aerospace, challenging the validity of Canadian patents 3,003,502 and 3,051,236. AP&C counterclaimed for infringement. On 7 June 2024, the Federal Court ruled in Tekna's favour, declaring the patents largely invalid and not infringed. A second decision on 5 December 2024 ordered AP&C to pay Tekna CAD 2.9 million in partial legal costs, which was received in December 2024. As at the balance sheet date, AP&C had ap- pealed both decisions. If successful, Tekna could have faced repaying the CAD 2.9 million and potentially additional damages. For the post-balance-sheet resolution, refer to Note 23. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402074558081": { "value": "\n Note 22 Contingent liabilities In January 2019, Tekna Plasma Systems Inc. \ufb01led a lawsuit in Federal Court against AP&C Advanced Powders & Coatings Inc., a subsidiary of GE Aerospace, challenging the validity of Canadian patents 3,003,502 and 3,051,236. AP&C counterclaimed for infringement. On 7 June 2024, the Federal Court ruled in Tekna's favour, declaring the patents largely invalid and not infringed. A second decision on 5 December 2024 ordered AP&C to pay Tekna CAD 2.9 million in partial legal costs, which was received in December 2024. As at the balance sheet date, AP&C had ap- pealed both decisions. If successful, Tekna could have faced repaying the CAD 2.9 million and potentially additional damages. For the post-balance-sheet resolution, refer to Note 23. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402074207748": { "value": "\n Note 23 Subsequent events Appeal process with AP&C On 22 January 2026, the Federal Court of Appeal unanimously dismissed AP&C's appeal of the trial judgment, upholding the \ufb01nding that the asserted patents were largely invalid and all claims non-infringed. AP&C subsequently discontinued its appeal of the CAD 2.9 million cost award on 13 February 2026. The patent litigation is thereby fully concluded in Tekna's favour. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260408042712220": { "value": "\n Langbryggen 9 4841 Arendal Norway\n ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:549300B8BGP6YLHH0K80", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }