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"value": "2.Basis of preparation a. Statement of compliance These Consolidated Financial Statements have been prepared in accordance with IFRS accounting standards (IFRS) as adopted by the EU and additional Icelandic disclosure requirements for consolidated financial information of listed companies in accordance with Icelandic Financial Statement Act No. 3/2006 and rules for issuers of financial instruments at Nasdaq Iceland. The Consolidated Financial Statements were approved and authorized for issue by the Company's Board of Directors on 3 March 2026. Details of the Group's accounting policies are included in note 30. b. Basis of measurement The Consolidated Financial Statements have been prepared on the historical cost basis, except for the valuation of minority put option liabilities and cash flow hedges which are valued at fair value through other comprehensive Income. The methods used to measure fair values for disclosure purposes are discussed in note 3. c. Functional and presentation currency These Consolidated Financial Statements are presented in EUR, which is the Parent Company's functional currency. All financial information presented in EUR has been rounded to the nearest thousand unless otherwise indicated. d. Use of estimates and judgements The preparation of the Consolidated Financial Statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in any future periods affected. Information about significant areas of estimation uncertainty and critical judgements in applying accounting policies that have the most significant effect on the amounts recognized in the financial statements are described in the following notes. Note 5,6 and 30 k \u2013 Revenue Note 12 and 20 - Right-of-use assets and lease liabilities Note 13 - Intangible assets and impairment testing Notes 16 and 22 - Trade and other receivables30. Material accounting policies The accounting policies set out below have been applied consistently to all periods presented in these Consolidated Financial Statements and have been applied consistently by Group entities. The disclosures to the Consolidated Financial Statements are prepared on the basis on the concept of materiality. Therefore, information that is considered immaterial for the user of the Consolidated Financial Statements is not disclosed. a. Basis of consolidation (i) Business combinations Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred into the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognized in profit or loss immediately. Transactions costs are expensed as incurred, except if related to the issue of debt or equity securities. (ii) Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has right to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the Consolidated Financial Statements from the date on which control commences until the date on which control ceases. (iii) Transactions eliminated on consolidation Intra-group balances and transactions and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the Consolidated Financial Statements. (iv) Investment in equity-accounted investees Associates are those entities in which the Group has significant influence, but not control, over financial and operating policies. Joint ventures involve contractual sharing of control. Investment in equity-accounted investees is accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to recognition, the Consolidated Financial Statements include the Group's share of the profit or loss and other comprehensive income of equity-accounted investees, until the date on which significant influence or joint control ceases. b. Foreign currency (i) Foreign currency transactions Transactions in foreign currencies are translated to the respective functional currencies of Group entities at exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are retranslated to the functional currency at the exchange rate at that date. The foreign currency gain or loss on monetary items is the difference between amortized cost in the functional currency at the beginning of the year, adjusted for effective interest and payments during the year and the amortized costs in foreign currency translated at the exchange rate at the end of the year. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are retranslated to the functional currency at the exchange rate at the date that the fair value was determined. Foreign currency differences arising on retranslation are recognized in profit or loss. (ii) Foreign operations The assets and liabilities of foreign operations, including fair value adjustments arising on acquisition, are translated to EUR at foreign exchange rates at the reporting date. The income and expenses of foreign operations are translated to EUR at the average exchange rate for the year. Foreign currency differences are recognized in other comprehensive income and accumulated translation reserves, except for the extent that the translation difference is allocated to non-controlling interest. When a foreign operation is disposed of in its entirety or partially such that control or significant influence is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as part of the gain or loss on disposal. If the Group disposes of part of its interest in a subsidiary but retains control, the relevant proportion of the cumulative amount is reattributed to non-controlling interest. When the Group disposes of only part of an associate while retaining significant influence, the relevant proportion of the cumulative amount is reclassified to profit or loss. c. Financial instruments (i) Non-derivative financial assets The Group has the following non-derivative financial assets: trade and other receivables, cash and cash equivalents and unlisted equity shares. (ii) Derivative financial instruments and hedge accounting A derivative is a financial instrument or other contract, the value of which changes in response to a change in an underlying variable such as an exchange or interest rate, which requires no initial net investment or initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors, and which is settled at a future date. Derivatives are recognized at fair value. Fair value changes are recognized in the income statement as finance income and expense. Derivatives with positive fair values are recognized as financial assets and derivatives with negative fair values are recognized as trading liabilities. The Group holds derivative financial instruments to hedge a part of its exposure to fluctuation in currency and interest rates. When a derivative is designated as a cash flow hedging instrument, the effective portion of the changes in the fair value of the derivative is recognized in other comprehensive income and accumulated in the hedging reserve in equity. Any ineffective portion of the changes in the fair value of the derivative is recognized immediately in profit or loss. The amount accumulated in equity is retained in other comprehensive income and reclassified to profit or loss in the same period or periods during which the hedged forecast cash flows affect profit or loss or the hedged item affects profit or loss. ETS forward contracts The Group enters into forward contracts to purchase ETS units to meet expected future compliance requirements. These contracts are not designated in a hedge accounting relationship and are measured at fair value through profit or loss, with all fair value changes recognized immediately in profit or loss within finance income and expense. On delivery of ETS units, the derivative is derecognized and the ETS units are recognized as intangible assets at cost, measured at the settlement amount. Where cash payment is made concurrently with delivery, the ETS units and the cash outflow are recognized at the same time. Where payment is made after delivery, a trade payable is recognized until payment is made. (iii) Cash and cash equivalents Cash and cash equivalents comprise cash balances and call deposits with original maturities of three months or less. (iv) Non-derivative financial liabilities The Group has the following non-derivative financial liabilities: loans and borrowings and trade and other payables. Such financial liabilities are recognized initially at fair value plus any directly attributable transaction costs. Subsequent to initial recognition these financial liabilities are measured at amortized cost using the effective interest method. (v) Share capital Share capital is classified as equity. Incremental costs directly attributable to issue of share capital is recognized as a deduction from equity, net of any tax effects. When share capital is repurchased, the amount of consideration paid, which includes directly attributable costs, net of any tax effects, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented as a deduction from total equity. When treasury shares are sold or reissued subsequently, the amount received is recognized as an increase in equity and the resulting surplus or deficit on the transaction is presented within share premium. d. Property, vessels and equipment (i) Recognition and measurement Items of property, vessels and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. When parts of an item of property, vessels and equipment have different useful lives, they are accounted for as separate items (major components) of property, vessels and equipment. Gains and losses on disposal of an item of property, vessels and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, vessels and equipment, and are recognized net in profit or loss. (ii) Subsequent costs The cost of replacing part of an item of property, vessels and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the part will flow to the Group, and its cost can be measured reliably. The carrying amount of the replaced part is derecognized. The costs of the day-to-day servicing of property, vessels and equipment are recognized as profit or loss incurred. (iii) Depreciation Depreciation is calculated for the depreciable amount, which is the cost of an asset less its residual value. Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives of each part of an item of property, vessels and equipment, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. Leased assets are depreciated over the shorter length of the lease term and their useful lives unless it is reasonably certain that the Group will obtain ownership by the end of the lease term. Land is not depreciated. The estimated useful lives of buildings, vessels and equipment are as follows: The estimated useful lives of buildings, vessels and equipment are as follows:Buildings .......................................................................................................................................................................15 - 50 yearsVessels ..........................................................................................................................................................................5 - 25 yearsContainers and equipment .........................................................................................................................................2 - 35 yearsDepreciation methods, useful lives and residual values are reviewed at each year-end and adjusted if appropriate.e. Intangible assets (i) Goodwill and brand names Goodwill represents the excess of the cost of an acquisition over the fair value of the Group\u2019s share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill and brand names are measured at cost less accumulated impairment losses. The value of the brand name \u201eEimskip\u201c and the brand names of other acquired subsidiaries are included among brand names. (ii) Customer related intangible assets Customer relationships and other intangible assets with finite useful lives that have been acquired as part of acquisition are amortized using the straight-line method. (iii) Amortization Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than brand name, from the date that they are available for use, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. The estimated useful lives are as follows: Software ........................................................................................................................................................................3 - 7 yearsMarket and customer related ......................................................................................................................................10 - 19 yearsAmortization methods, useful lives and residual values are reviewed at each year-end and adjusted if appropriate. (iv) ETS Units ETS units (emission allowances) purchased on the market are recognized as intangible assets. ETS units are measured at cost, which represents the purchase price, and are not amortized. ETS units are derecognized when surrendered to the authorities to settle the Group\u2019s emission obligations or when sold. The Group reviews the carrying amounts of ETS units at each reporting date and assesses whether any impairment indicators exist. An obligation for emissions is recognized as a liability as the Group emits CO\u2082. The liability is measured at the best estimate of the expenditure required to settle the liability at the end of the reporting period, taking into account the current carrying amount of any ETS units held. To the extent that the Group holds ETS units that will be used to settle the obligation, the liability is measured at the carrying amount of those units. Any shortfall where emissions exceed the units on hand is measured at the current market price of the additional number of ETS units required to cover the shortfall. Differences between the carrying amount of ETS units surrendered and the corresponding emission liability derecognized are included in profit or loss as part of bunker cost. f. Leases At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Eimskip is not a third-party lessor in any material instances. (i) Leases in which the Group is a lessee The Group recognizes a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-use asset reflects that the Group will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s incremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate. The Group determines its incremental borrowing rate by obtaining interest rates from various external financing sources and makes certain adjustments to reflect the terms of the lease and type of asset leased. Lease payments included in the measurement of the lease liability comprise the following: - fixed payments, including in-substance fixed payments. \u2013 variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date. \u2013 amounts expected to be payable under a residual value guarantee; and \u2013 the exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewal period if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the Group is reasonably certain not to terminate early. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Group\u2019s estimate of the amount expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a purchase, extension or termination option or if there is a revised in-substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. The Group presents right-of-use assets and lease liabilities separately in the statement of financial position. (ii) Short-term leases and leases of low-value assets The Group has elected not to recognize right-of-use assets and lease liabilities for leases of low-value assets and short-term leases that have a lease term of 12 months or less, with the exception of vessel leases that have a lease term that varies between 3 months and 5 years. The Group recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease term. g. Inventories Inventories mainly consist of oil, spare parts and other supplies. h. Impairment (i) Financial assets (including receivables) A financial asset not carried at fair value through profit or loss is assessed at each reporting date to determine whether there is objective evidence that it is impaired. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. Objective evidence that financial assets are impaired can include default or delinquency by a debtor, restructuring of an amount due to the Group on terms that the Group would not consider otherwise, indications that a debtor or issuer will enter bankruptcy and the disappearance of an active market for security. The Group considers evidence of impairment for trade receivables at both a specific asset and collective level. All individually significant trade receivables are assessed for specific impairment. All individually significant trade receivable found not to be specifically impaired are then collectively assessed for any impairment that has been incurred but not yet identified. Trade receivables that are not individually significant are collectively assessed for impairment by grouping receivables with similar risk characteristics. In assessing collective impairment, the Group uses historical trends of the probability of default, timing of recoveries and the amount of loss incurred, adjusted for management\u2019s judgement as to whether current economic and credit conditions are such that the actual losses are likely to be greater or less than suggested by historical trends. A credit loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset\u2019s original effective interest rate. Losses are recognized in profit or loss and reflected in an allowance account against receivables. Interest on the impaired asset continues to be recognized through the unwinding of the discount. When a subsequent event causes the amount of credit loss to decrease, the decrease in credit loss is reversed through profit or loss. (ii) Non - financial assets The carrying amounts of the Group\u2019s non-financial assets, other than inventories and deferred tax assets, are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, the asset\u2019s recoverable amount is estimated. For intangible assets that have indefinite lives or that are not yet available for use, recoverable amount is estimated annually at the same time. The recoverable amount of an asset is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into smallest group of assets that generate cash inflows from continuing use that are largely independent of cash inflows of other assets or groups of assets (the \"cash-generating unit\"). An impairment loss is recognized if the carrying amount of an asset or its cash-generating unit exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses recognized in prior periods are assessed at each reporting date for any indication that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. i. Employee defined contribution plans (i) A defined contribution plan is a post-employment benefit plan under which an entity pays contributions to a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognized as an employee benefit expense in profit or loss in the periods during which services are rendered by employees. (ii) The Group operates an equity-settled, share-based compensation plan, under which the entity receives services from employees as consideration for equity instruments (stock options) of the Group. The fair value of the employee services received in exchange for the grant of the stock options is recognized as an expense. The total amount to be expensed is determined by reference to the fair value of the stock options granted, excluding the impact of any non-market service and performance vesting conditions. Nonmarket vesting conditions, e.g. remaining an employee of the entity over specified time, are included in assumptions about the number of stock options that are expected to be vest. The total amount expensed is recognized over the vesting period, which is the period over which all the specified vesting conditions are to be satisfied. At reporting date, the entity revises its estimates of the number of stock options that are expected to vest based on the non-market vesting conditions. It recognizes the impact of the revision to original estimates, if any, in the Consolidated Statement of Income, with a corresponding adjustment to equity. The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the stock options are exercised. The fair value of the employee stock options granted is measured using the Black-Scholes formula. Measurement inputs include share price on measurement date, exercise price of the stock options, expected volatility based on weighted average historic volatility adjusted for changes expected due to publicly available information, weighted average expected life of the instruments based on historical experience and general stock option holder behavior, expected dividends, and the risk-free interest rate based on government bonds. Service and non-market performance conditions attached to the transactions are not taken into account in determining fair value. j. Provisions A provision is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. k. Revenue IFRS 15 establishes a comprehensive framework for determining whether, how much and when revenue is recognized. According to IFRS 15, revenue is recognized when control over a good or service is transferred to a customer. Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer rebates and other similar allowances. (i) Revenue recognition in Liner services Liner services is a door-to-door transportation process where customers can enter or exit the process whenever before the terminal handling in exports and after the terminal handling in imports. Activities included in liner services are pre-carriage, warehousing, terminal handling, container services, sea-transportation, documentation, on-carriage and distribution. Eimskip considers each activity in the liner transportation process to be a distinct performance obligation. For each activity, with the exception of sea-transportation, revenue is recognized when the performance obligation has been satisfied or at a certain point-in-time. Revenue from sea-transportation is recognized over time in accordance with voyage days of the vessel already sailed in proportion to total estimated voyage days for the route. The consideration received for the services is allocated to each performance obligation based on tariff or stand-alone selling prices. Rebates are allocated to each performance obligation based on tariff or stand-alone selling prices. (ii) Revenue recognition in Forwarding services Forwarding services are a transportation solution outside Eimskip\u2018s own operating system but is materially the same process as the liner services. (iii) Payment terms and warranties Customers are invoiced on a monthly basis and consideration is payable when invoiced. Payment terms varies but are usually around 30 days and penal interest collected for overdue invoices. While deferred payment terms may be agreed in rare circumstances, the deferral never exceeds 12 months. The transaction price is therefore not adjusted for the effects of a significant financing component. All goods in transport are insured by the cargo owners and they have no claims on the company for damages or delays. l. Finance income and finance expense Finance income comprises interest income on funds invested and dividend income. Interest income is recognized as it accrues in profit or loss, using an effective interest method. Dividend income is recognized in profit or loss on the date that the Group's right to receive payment is established. Finance expenses comprise interest expense on borrowings. Borrowing costs that are not directly attributable to the acquisition, construction or production of an qualifying asset are recognized in profit or loss using the effective interest method. Foreign currency gains and losses are reported on net basis as finance income or finance expense. m. Income tax Income tax expense comprises current and deferred tax. Current tax and deferred tax are recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity or in other comprehensive income. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is not recognized for the following temporary differences: the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss. In addition, deferred tax is not recognized for taxable temporary differences arising on the initial recognition of goodwill. Deferred tax is measured at the tax rates that are expected to be applied to the temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Eimskip is in scope of the Pillar Two regulations. Eimskip has applied the temporary exception, introduced in May 2023, from the accounting requirements for deferred taxes in IAS 12, so that the group neither recognizes nor discloses information about deferred tax assets and liabilities related to Pillar Two income taxes. n. Earnings per share The Group presents basic and diluted earnings per share (EPS) data for its shareholders. Basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted average number of shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to ordinary shareholders and the weighted average number of shares outstanding for the effects of all dilutive potential shares. o. Segment reporting An operating segment is a component of the Group that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the Group\u2019s other components. All operating segments\u2019 operating results are reviewed regularly by the CEO to make decisions about resources to be allocated to the segment and assess its performance.",
"dimensions": {
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"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__15": {
"value": "a. Statement of compliance These Consolidated Financial Statements have been prepared in accordance with IFRS accounting standards (IFRS) as adopted by the EU and additional Icelandic disclosure requirements for consolidated financial information of listed companies in accordance with Icelandic Financial Statement Act No. 3/2006 and rules for issuers of financial instruments at Nasdaq Iceland. The Consolidated Financial Statements were approved and authorized for issue by the Company's Board of Directors on 3 March 2026. Details of the Group's accounting policies are included in note 30.",
"dimensions": {
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"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__16": {
"value": "b. Basis of measurement The Consolidated Financial Statements have been prepared on the historical cost basis, except for the valuation of minority put option liabilities and cash flow hedges which are valued at fair value through other comprehensive Income. The methods used to measure fair values for disclosure purposes are discussed in note 3.",
"dimensions": {
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"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__17": {
"value": "c. Functional and presentation currency These Consolidated Financial Statements are presented in EUR, which is the Parent Company's functional currency. All financial information presented in EUR has been rounded to the nearest thousand unless otherwise indicated.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__18": {
"value": "d. Use of estimates and judgements The preparation of the Consolidated Financial Statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in any future periods affected. Information about significant areas of estimation uncertainty and critical judgements in applying accounting policies that have the most significant effect on the amounts recognized in the financial statements are described in the following notes. Note 5,6 and 30 k \u2013 Revenue Note 12 and 20 - Right-of-use assets and lease liabilities Note 13 - Intangible assets and impairment testing Notes 16 and 22 - Trade and other receivables",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__19": {
"value": "3. Measurement of fair valuesA number of the Group's accounting policies and disclosures require the measurement of fair values, for both financial and non-financial assets and liabilities. Fair values have been measured for measurement and/or disclosure purposes based on the present value of future cash flows, discounted at the market rate of interest at the reporting date. If third party information, such as broker quotes or pricing services, is used to measure fair values, then management assesses the evidence obtained from the third parties to support the conclusion that such valuations meet the requirements of IFRS, including the level in the fair value hierarchy in which such valuations should be classified. When measuring the fair value of an asset or a liability, the Group uses market observable data as far as possible. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). If the inputs used to measure the fair value of an asset or a liability might be categorized in different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group recognizes transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred. Further information about the assumptions made in measuring fair values is included in note 23 \u2013 Financial Instruments.",
"dimensions": {
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"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__20": {
"value": "4. Changes in significant accounting policiesThe accounting policies applied in these Consolidated Financial Statements are the same as those applied in the Group's Consolidated Financial Statements as at and for the year ended 31 December 2024. IFRS standards effective as at 1 January 2025 had immaterial effects on the Consolidated Financial Statements. During 2025, the Group reclassified its ETS units. Previously, ETS units were recognized as inventories net of the related liability at 31 December 2024, amounting to EUR 134.2 thousand. In 2025, ETS units are presented on a gross basis, with the assets classified as intangible assets and the corresponding obligations presented as other liabilities. As a result of this change in presentation, the comparative figures have been adjusted. Intangible assets increased by EUR 3.4 million and other liabilities increased by EUR 3.3 million. The change in presentation also affects the previously mentioned components in the consolidated statement of cash flows. Delivery of ETS units to owners of chartered vessels and to the EUA registry are presented as non\u2011cash transactions in the consolidated statement of cash flows.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__21": {
"value": "5. Segment reporting Business segments Eimskip has three reportable segments, as described below, which are Eimskip's strategic business units. The strategic business units offer different products and services in different markets and are managed separately. The segment reporting is based on an internal reporting function of Eimskip. The following summary describes the operations in each of Eimskip's reportable segments: Liner services include container- and reefer liner services in the North-Atlantic including liner related pre- and on-carriages. Forwarding services represent sales and services of transportation solutions outside of Eimskip's own operating system, particularly in sea-, air-, and land transportation. Logistics and agency services represent trucking & distribution, warehousing, coldstores, and Eimskip\u2019s own terminal operation and agency. Liner Forwarding Logistics & Consoli-For the year 2025services services Agency Elimination datedRevenue, external ...................................................................378,050 270,478 158,956 0 807,484 Inter-segment revenue ..........................................................37,282 32,639 116,255 186,176)( 0 Total ........................................................................................415,332 303,117 275,211 186,176)( 807,484 Expenses, external .................................................................232,553)( 207,807)( 134,174)( 574,534)( Salaries ....................................................................................45,474)( 27,481)( 90,294)( 163,249)( Inter-segment expense ..........................................................118,755)( 57,192)( 10,229)( 186,176 0 EBITDA ...............................................................18,550 10,637 40,514 0 69,701 Depreciation and amortization ..............................................34,203)( 5,067)( 21,257)( 60,527)( EBIT ....................................................................15,653)( 5,570 19,257 9,174 Net finance expense ...............................................................4,435)( 1,636 6,775)( 9,574)( Share of earnings of equity accounted investees .................12,430 57 0 12,487 Income tax ..............................................................................888 3,104)( 522)( 2,738)( Net earnings for the period ...................................................6,770)( 4,159 11,960 9,349 For the year 2024Revenue, external .......................................................................379,997 298,293 168,821 0 847,111 Inter-segment revenue ...............................................................38,987 37,219 109,961 186,167)( 0 Total .............................................................................................418,984 335,512 278,782 186,167)( 847,111 Expenses, external .....................................................................221,942)( 235,223)( 140,730)( 597,895)( Salaries ........................................................................................42,676)( 24,916)( 83,815)( 151,407)( Inter-segment expense ...............................................................113,052)( 61,768)( 11,347)( 186,167 0 EBITDA ................................................................41,314 13,605 42,890 0 97,809 Depreciation and amortization ..................................................35,629)( 4,885)( 22,407)( 62,921)( EBIT ...................................................................5,685 8,720 20,483 34,888 Net finance expense ...................................................................9,978)( 3,192 6,959)( 13,745)( Share of earnings of equity accounted investees .....................15,627 79 0 15,706 Income tax ...................................................................................35 4,937)( 1,921)( 6,823)( Net earnings for the period ..................................11,369 7,054 11,603 30,026 Total Assets 31.12.2025Liner Forwarding Logistics &Information on assets and liabilitiesservices services Agency Unallocated TotalSegment assets .......................................................................212,966 51,384 198,848 0 463,198 Deferred tax assets .................................................................2,755 2,755 Total non-current assets212,966 51,384 198,848 2,755 465,953 Inventories ..............................................................................9,966 9,966 Assets held for sale .................................................................10 10 Trade and other receivables ..................................................137,330 137,330 Cash and cash equivalents .....................................................25,653 25,653 Total current assets172,959 172,959 Total assets212,966 51,384 198,848 175,714 638,912 Total Assets 31.12.2024Liner Forwarding Logistics &Information on assets and liabilitiesservices services Agency Unallocated Total Segment assets ...........................................................................229,507 51,172 199,913 0 480,592 Deferred tax assets .....................................................................2,535 2,535 Total non-current assets229,507 51,172 199,913 2,535 483,127 Inventories ..................................................................................12,238 12,238 Trade and other receivables ......................................................143,237 143,237 Cash and cash equivalents .........................................................28,681 28,681 Total current assets0 0 0 184,156 184,156 Total assets229,507 51,172 199,913 186,691 667,283 Segment assets consist of fixed assets, ROU assets, intangible assets, equity accounted investee and finance assets. Liner Forwarding Logistics &Non-lease capital expenditure for the period services services Agency Unallocated Total 1 January to 31 December 2025 ................................................13,102 3,359 16,891 0 33,352 Non-lease capital expenditure for the period1 January to 31 December 2024 ................................................6,116 888 22,483 0 29,487 Geographical areas In presenting information based on geographical segments, segment revenue is presented based on the geographical location of the entity issuing invoices. Non-current assets (fixed assets, right of use assets, intangible assets), which cannot be easily moved (e.g. terminal and cranes) are based on the geographical location of assets. For all other non-current assets geographical location is based on the legal ownership. These assets consist mainly of vessels and containers. Geographical split of external revenue:2025 2024Iceland ..................................................................................................................................................................451,498 446,411 Faroe Island .........................................................................................................................................................58,207 57,745 Norway .................................................................................................................................................................34,196 38,752 Europe - other .....................................................................................................................................................174,835 182,113 North - America ..................................................................................................................................................26,428 32,134 Asia .......................................................................................................................................................................62,320 89,956 807,484 847,111 Geographical split of Non-Current assets:2025 2024Iceland ..............................................................................................................................................................225,526 213,271 Faroe Island .....................................................................................................................................................83,621 109,167 Norway .............................................................................................................................................................46,796 40,899 Europe - other .................................................................................................................................................101,209 107,187 North - America ..............................................................................................................................................7,773 11,165 Asia ...................................................................................................................................................................1,028 1,438 465,953 483,127",
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"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__22": {
"value": "6. Revenue The Group generates revenues primally from liner, forwarding, logistics and agency services to its customers. Other source of revenues are immaterial rental charge from owned investments and revenue related to sale of fixed assets. Revenue are specified as follows:20252024Revenue from contract with customers ............................................................................................................805,411 844,887 Other Revenue: Rental charge ..................................................................................................................................................1,000 1,249 Gain on sale of fixed assets ............................................................................................................................1,073 975 Total revenue .......................................................................................................................................................807,484 847,111",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f1__s7__6__23": {
"value": "7. Salaries and related expenses Salaries and related expenses are specified as follows: 2025 2024Average number of full-time equivalents during the year ................................................................................Salaries .................................................................................................................................................................1,719 1,704 131,903 123,024 Average number of employees ..........................................................................................................................Expenses related to equity settled share based payments ..............................................................................1,763 1,766 331 328 Number of full-time equivalents at year-end ....................................................................................................Defined pension contribution plan ...................................................................................................................1,701 1,711 15,999 14,271 Other related expenses .......................................................................................................................................15,016 13,784 Salaries and related expenses ............................................................................................................................163,249 151,407",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__24": {
"value": "Salaries and related expenses are specified as follows: 2025 2024Average number of full-time equivalents during the year ................................................................................Salaries .................................................................................................................................................................1,719 1,704 131,903 123,024 Average number of employees ..........................................................................................................................Expenses related to equity settled share based payments ..............................................................................1,763 1,766 331 328 Number of full-time equivalents at year-end ....................................................................................................Defined pension contribution plan ...................................................................................................................1,701 1,711 15,999 14,271 Other related expenses .......................................................................................................................................15,016 13,784 Salaries and related expenses ............................................................................................................................163,249 151,407The Share Option Plan that was approved on the Company's Annual General meeting in 2022 is still effective. The share options were allocated to certain key employees of the Company globally. See note 18 for details.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s7__6__25": {
"value": "8. Financial income and expenses Finance income is specified as follows: 2025 2024Interest income ...................................................................................................................................................896 838 7,122)( 7,168)( Dividend received ................................................................................................................................................598 277 7,388)( 6,553)( Gain on sale of shares .........................................................................................................................................0 109 1,170)( 1,007)( Finance income ...................................................................................................................................................1,494 1,22415,680)( 14,728)( Finance expense is specified as follows:Interest on long-term loans ................................................................................................................................4,612 241)( Interest on lease liabilities ..................................................................................................................................9,574)( 13,745)( Other finance expense ........................................................................................................................................Finance expense ..................................................................................................................................................Net foreign currency exchange (loss) gain ........................................................................................................Net finance expense ............................................................................................................................................",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__28": {
"value": "9. Income tax (i) Income tax recognized in the income statement Current tax expense:2025 2024Current year .........................................................................................................................................................4,297 6,070 Deferred tax:Origination and reversal of temporary differences ...........................................................................................1,529)( 723 Other changes .....................................................................................................................................................30)( 30 1,559)( 753 Total income tax ..................................................................................................................................................2,738 6,823 (ii) Reconciliation of effective income tax rate: 20252024Net earnings before income tax ...........................................................................12,087 36,849 Income tax using the Company's domestic tax rate ............................................20.0% 2,417 21.0% 7,738 Effect of tax rates in foreign jurisdictions ............................................................20.5% 2,478 8.0% )( 3,185 Tax exempt income ...............................................................................................26.2% )( 3,169)( 0.3% 4,348)( Non-deductable expenses ....................................................................................0.9% 109 0.3% 97 Under or over provided in previous years ...........................................................1.4% )( 169)( 0.1% 37 Other changes .......................................................................................................8.9% 1,072 5.2% 114 Effective income tax rate ......................................................................................22.7% 2,738 18.5% 6,823 Decrease in income tax relating to the cash flow hedge in other comprehensive income amounted to EUR 72 thousand (2024: Increase EUR 247 thousand). Eimskip remains in scope of the Pillar Two tax regulations. As of 31 December 2025, several jurisdictions have implemented the rules. Eimskip is not expected to be materially affected, as all countries in which the Company operates, and that are not covered by tonnage tax regimes, apply corporate income tax rates above 15%. Consequently, the Pillar Two rules and their local implementation are not expected to result in materially increased tax expenses or tax payments. Following a detailed review, Eimskip concludes that the shipping exclusion under Pillar Two should apply to its operations in both Norway and the Faroe Islands. Eimskip currently operates under tonnage tax regimes only in these jurisdictions, where it also conducts other activities that fall outside tonnage taxation. If, contrary to current expectations, the exclusion from International Shipping was ultimately interpreted not to apply, this could affect the effective tax rate of the relevant entities. However, under current conditions, any such impact would not be material for the Group\u2019s total tax expense or tax payments.",
"dimensions": {
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"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f1__s7__6__26": {
"value": "Finance income is specified as follows: 2025 2024Interest income ...................................................................................................................................................896 838 7,122)( 7,168)( Dividend received ................................................................................................................................................598 277 7,388)( 6,553)( Gain on sale of shares .........................................................................................................................................0 109 1,170)( 1,007)( Finance income ...................................................................................................................................................1,494 1,22415,680)( 14,728)( Finance expense is specified as follows:Interest on long-term loans ................................................................................................................................4,612 241)( Interest on lease liabilities ..................................................................................................................................9,574)( 13,745)( Other finance expense ........................................................................................................................................Finance expense ..................................................................................................................................................Net foreign currency exchange (loss) gain ........................................................................................................Net finance expense ............................................................................................................................................",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__27": {
"value": "Finance income is specified as follows: 2025 2024Interest income ...................................................................................................................................................896 838 7,122)( 7,168)( Dividend received ................................................................................................................................................598 277 7,388)( 6,553)( Gain on sale of shares .........................................................................................................................................0 109 1,170)( 1,007)( Finance income ...................................................................................................................................................1,494 1,22415,680)( 14,728)( Finance expense is specified as follows:Interest on long-term loans ................................................................................................................................4,612 241)( Interest on lease liabilities ..................................................................................................................................9,574)( 13,745)( Other finance expense ........................................................................................................................................Finance expense ..................................................................................................................................................Net foreign currency exchange (loss) gain ........................................................................................................Net finance expense ............................................................................................................................................",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__29": {
"value": "10. Earnings per share Basic and diluted earnings per share The calculation of basic earnings per share was based on earnings attributable to shareholders and a weighted average number of shares outstanding during the year. Eimskip has one category of dilutive potential ordinary shares: stock options. The average market value of the Company's shares for the purpose of calculating the dilutive effect of share options was based on quoted market prices for the year during which the options were outstanding. Calculations are as follows: 2025 2024Net earnings attributable to equity holders of the Company ......................................................................9,680 29,821 Number of issued shares at 1 January in thousands .....................................................................................165,700 167,850 Effect of treasury shares at 1 January in thousands ......................................................................................1,725)( 3,474)( Effect of treasury shares purchased in thousands ........................................................................................267)( ( Effect of share capital reduction ....................................................................................................................0 1,715)( Weighted average number of outstanding shares at 31 December ............................................................163,708 162,270 Adjustment for stock options .........................................................................................................................0 90 Weighted average number of outstanding shares for diluted earning per share in thousands ................163,708 162,360 Basic earnings per share (EUR) .......................................................................................................................0.0591 0.1838 Diluted earnings per share (EUR) ...................................................................................................................0.0591 0.1837",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__30": {
"value": "11. Property, vessels and equipment Property, vessels and equipment are specified as follows: ContainersLand and andCost buildings Vessels equipment TotalBalance at 1 January 2024 ................................................................................124,112 153,007 192,804 469,923 Correction of opening balances .......................................................................0 0 723)( ( Balance at 1 January 2024, corrected ..............................................................124,112 153,007 192,081 469,200 Reclassifiacation of Right of use assets ............................................................0 4,499 4,499 Reclassification of assets ..................................................................................12,909 0 12,909)( 0 Additions ............................................................................................................7,860 5,171 15,081 28,112 Disposals ............................................................................................................3,570)( 0 8,504)( 12,074)( Currency adjustments .......................................................................................143)( 630)( 51 722)( Balance at 31 December 2024 .........................................................................141,168 157,548 190,299 489,015 Balance at 1 January 2025 ................................................................................141,168 157,548 190,299 489,015 Reclassification of assets ..................................................................................22 252)( 667)( Additions ............................................................................................................5,634 7,900 15,400 28,934 Disposals ............................................................................................................556)( 22,975)( 12,360)( 35,891)( Currency adjustments .......................................................................................664)( 331)( 767)( 1,762)( Balance at 31 December 2025 .........................................................................145,604 141,890 191,905 479,399 11. Property, vessels and equipment, continued ContainersLand and andDepreciation buildings Vessels equipment TotalBalance at 1 January 2024 ................................................................................51,009 62,039 110,606 223,654 Correction of opening balances .......................................................................0 0 462)( ( Balance at 1 January 2024, corrected ..............................................................51,009 62,039 110,144 223,192 Reclassification of Right of use assets ..............................................................0 0 3,941 3,941 Disposals ............................................................................................................2,357)( 0 7,111)( 9,468)( Depreciation ......................................................................................................3,842 8,433 10,681 22,956 Currency adjustments .......................................................................................174)( 411)( 75)( 660)( Balance at 31 December 2024 .........................................................................52,320 70,061 117,580 239,961 Balance at 1 January 2025 ................................................................................52,320 70,061 117,580 239,961 Reclassification of Right of use assets ..............................................................18 239)( 781 Disposals ............................................................................................................190)( 7,495)( 10,417)( 18,102)( Depreciation ......................................................................................................4,294 7,949 10,325 22,568 Currency adjustments .......................................................................................686)( 53)( 450)( 1,189)( Balance at 31 December 2025 .........................................................................55,756 70,223 117,819 243,798 Carrying amountsAt 1 January 2024 ..............................................................................................73,103 90,968 82,198 246,269 At 31 December 2024 .......................................................................................88,848 87,487 72,719 249,054 At 31 December 2025 .......................................................................................89,848 71,667 74,086 235,601 Pledges Property, vessels and equipment with a carrying amount of EUR 123.4 million (2024: EUR 110.7 million) have been pledged as security for loans amounting to EUR 177.2 million, thereof EUR 42,1 million due to undrawn revolver (2024: EUR 174.5 million. thereof EUR 33.4 million due to undrawn revolver) at year-end.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__31-1": {
"value": "12. Right-of-use assets Right-of-use assets are specified as follows: Buildingsand Cold Vehicles andCost Land storage Vessels Equipment TotalBalance at 1 January 2024 .....................................................16,169 50,868 75,703 24,631 167,371 Reclassification to Fixed asset ...............................................0 4,499)( 4,499)( New and amended leases ......................................................1,488 21,205 24,592 6,986 54,271 Divestments ............................................................................2)( 3,751)( 0 1,170)( 4,923)( Currency adjustments ............................................................0 1,076)( 13 43)( 1,106)( Balance at 31 December 2024 ...............................................17,655 67,246 100,308 25,905 211,114 Balance at 1 January 2025 .....................................................17,655 67,246 100,308 25,905 211,114 Reclassification to ROU asset .................................................0 0 0 306 306 New and amended leases ......................................................780 370)( 20,712 12,539 33,661 Divestments ............................................................................0 13,052)( 66,855)( 1,840)( 81,747)( Currency adjustments ............................................................434 984)( 4)( 75 479)( Balance at 31 December 2025 ...............................................18,869 52,840 54,161 36,985 162,855 Buildingsand Cold Vehicles andDepreciation Land storage Vessels Equipment TotalBalance at 1 January 2024 .....................................................1,841 17,222 48,657 10,278 77,998 Reclassification to fixed asset ................................................0 3,941)( 3,941)( Depreciation ...........................................................................553 6,448 22,820 4,167 33,988 Divestments ............................................................................0 3,518)( 0 1,112)( 4,630)( Currency adjustments ............................................................0 67 8 30)( 45 Balance at 31 December 2024 ...............................................2,394 20,219 71,485 9,362 103,460 Balance at 1 January 2025 .....................................................2,394 20,219 71,485 9,362 103,460 Reclassification to fixed asset ................................................0 0 0 820)( ( Depreciation ...........................................................................549 6,298 21,107 5,216 33,170 Divestments ............................................................................0 10,890)( 65,528)( 1,827)( 78,245)( Currency adjustments ............................................................62 449)( 0 47 ( Balance at 31 December 2025 ...............................................3,005 15,178 27,064 11,978 57,225 Carrying amounts1 January 2024 ........................................................................14,328 33,646 27,046 14,353 89,373 31 December 2024 .................................................................15,261 47,027 28,823 16,543 107,654 31 December 2025 .................................................................15,864 37,662 27,097 25,007 105,630 Lease categories Eimskip leases vessels, buildings and cold storages, land, vehicles and equipment. Vessels: Eimskip charters vessels for use in the sailing system. The lease terms and the remaining lease terms on the date of the initial application varies between 4 months and 4 years. Buildings and cold storage: Eimskip leases buildings for regional offices and cold storage for use in logistics. The lease terms and the remaining lease terms on the date of the initial application varies between 1 and 40 years. Land: Eimskip leases land for operations of terminal areas. The lease terms and the remaining lease terms on the date of the initial application varies between 4 and 50 years. Vehicles and equipment: Eimskip leases vehicles and containers for use in its logistics and terminal operations. The lease terms and the remaining lease terms on the date of the initial application varies between 1 and 9 years. Lease not yet commenced Eimskip has not committed to material leases that have not yet commenced which will lead to a right-of-use asset and a lease liability.20. Lease liabilities Lease liabilities are as follows: 2025 2024Lease liabilities in EUR .........................................................................................................................................21,708 15,347 Lease liabilities in USD ........................................................................................................................................28,451 33,522 Lease liabilities in ISK ...........................................................................................................................................20,075 20,802 Lease liabilities in NOK .......................................................................................................................................27,850 30,824 Lease liabilities in other currencies ....................................................................................................................9,235 12,775 Total .....................................................................................................................................................................107,319 113,270 Current maturities ...............................................................................................................................................24,009)( 26,752)( Non-current maturities .......................................................................................................................................83,310 86,518 Maturity analysis:Within 12 months ................................................................................................................................................24,009 26,752 12 - 24 months ....................................................................................................................................................16,174 13,463 24 - 36 months ....................................................................................................................................................10,257 11,118 36 - 48 months ....................................................................................................................................................5,658 8,222 48 - 60 months ....................................................................................................................................................4,975 2,986 After 60 months ..................................................................................................................................................46,246 50,729 Total .....................................................................................................................................................................107,319 113,270 Reconciliation of movements of lease liabilities 2025 2024Balance of lease liabilities as at 1 January ......................................................................................................113,270 92,008 Changes from financing cash flows:Repayment of lease liabilities .........................................................................................................................30,757)( 31,809)( Total changes from financing cash flows ......................................................................................................30,757)( 31,809)( Non-cash changes of lease liabilities:New or renewed leases ...................................................................................................................................32,947 53,569 Divested leases ................................................................................................................................................2,980) 217)( Currency adjustments .....................................................................................................................................5,161)( 281)( Total changes of lease liabilities ....................................................................................................................24,806 53,071 Lease liabilities at year end .............................................................................................................................107,319 113,27024. Leases Lease expenses in the Income Statement 2025 2024Depreciation of right-of-use assets ....................................................................................................................33,170 33,988 Interest on lease liabilities ..................................................................................................................................7,388 6,553 Expenses related to low-value leases ................................................................................................................3,029 2,522 Expenses related to short-term leases ..............................................................................................................523 308 Total expenses due to leases in the Income Statement ...................................................................................44,110 43,371 Cash outflow for leases 2025 2024Repayment of leases in the cash-flow statement .............................................................................................31,476)( 31,809)( Lease payments of low-value and short-term leases ........................................................................................3,552)( 2,830)( Total cash outflow for leases ..............................................................................................................................35,028)( 34,639)( ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__32": {
"value": "Intangible assets and amortization are specified as follows: Market andETS Brand customerCost Goodwill Units name Software related TotalBalance at 1 January 2024 .................. 27,264 0 14,612 39,316 24,549 105,741 Additions ............................................. 0 0 0 4,369 0 4,369 Impairment ......................................... 1,408)( 0 0 0 1,611)( 3,019)( Currency adjustments ........................ 61)( 0 0 0 55)( 116)( Balance at 31 December 2024 ........... 25,795 0 14,612 43,685 22,883 106,975 Balance at 1 January 2025 .................. 25,795 0 14,612 43,685 22,883 106,975 ETS units transfered from Inventories ........................... 0 134 0 0 0 134 ETS units change in accounting treatment 1.1. ............ 0 3,269 0 0 0 3,269 Balance at 1 January 2025, ................. Corrected ........................................ 25,795 3,403 14,612 43,685 22,883 110,378 Additions ............................................. 0 4,813 0 3,704 0 8,517 Impairment ......................................... 0 0 608)( 9)( 10Surrender of ETS Units ....................... 0 4,883)( 0 0 0 4,883)( Currency adjustments ........................ 133)( 0 0 3)( 79)( 215)( Balance at 31 December 2025 ........... 25,662 3,333 14,004 47,377 22,814 113,190 Market andETS Brand customerGoodwill Units name Software related TotalAmortization and ImpairmentBalance at 1 January 2024 .................. 361 0 203 29,672 13,448 43,684 Amortization ....................................... 0 0 0 2,492 1,412 3,904 Impairment ......................................... 416)( 0 0 0 738)( 1,154)( Disposal ............................................... 0 0 203 0 0 203 Currency adjustments ........................ 55 0 0 0 21)( 34 Balance at 31 December 2024 ........... 0 0 406 32,164 14,101 46,671 Balance at 1 January 2025 .................. 0 0 406 32,164 14,101 46,671 Amortization ....................................... 0 0 203 2,835 1,347 4,385 Impairment ......................................... 0 0 84 0 0 84 Disposal ............................................... 0 0 693)( 9)( 16)Currency adjustments ........................ 0 0 0 3)( 50)( Balance at 31 December 2025 ........... 0 0 0 34,987 15,382 50,369 Carrying amountsAt 1 January 2024 ............................... 26,903 0 14,409 9,644 11,101 62,057 At 31 December 2024 ........................ 25,795 3,403 14,206 11,521 8,782 63,707 At 31 December 2025 ........................ 25,662 3,333 14,004 12,390 7,432 62,821",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__33": {
"value": "Impairment testing Intangible assets other than goodwill and brand names are stated at cost less any accumulated amortization. Goodwill and brand name were assessed to have an indefinite useful life since there was no foreseeable limit to the period over which the asset is expected to generate net cash inflows for the entity. The carrying amount of goodwill and brand name are tested annually for impairment. ETS units are carried at cost. 13. Intangible assets, continued Goodwill The Company has acquired several subsidiaries. Each acquired company is considered to be one Cash Generating Unit (\"CGU\") for the purpose of impairment testing. The carrying amounts of goodwill specified as follows: 2025 2024Mareco N.V. .....................................................................................................................................................9,753 9,753 Extraco International Expedite B.V. ................................................................................................................7,596 7,596 Ship Log AS (was merged with Eimskip Denmark 2022) ...............................................................................3,914 3,920 Troms\u00f8terminalen AS ......................................................................................................................................2,878 2,893 Other (4 CGU's) ................................................................................................................................................1,521 1,633 25,662 25,795 These CGU's are all part of forwarding services. The impairment tests were performed in the fourth quarter of 2025 and were based on the results of 30 September 2025 as well as the board approved budget for the year 2026. The impairment tests are in the form of discounted cash-flow analysis. The periods projected are the years 2026 - 2030 with a fixed growth rate after the projected period when estimating the terminal value. The material variables in the test are revenue growth, EBITDA margin, investments and growth rate after the five-year forecasted period. The projected variables are based on experience and market research. The growth in EBITDA margins used to estimate future cash flows are based on management best estimates that consider past performance and experience, external market growth assumptions and any uncertainties in the market the CGU operates or depends on. A sensitivity analysis is performed where future growth rate increases or decreases by 0 - 1%, EBITDA increases or decreases by 0- 10% or WACC increases by 0 - 1%. If one or more of the variables changes it leads to each CGU. Table below shows the maximum impairment calculated based on the sensitivity analysis: 2025 2024Mareco N.V. .....................................................................................................................................................345 2,776 Extraco International Expedite B.V. ................................................................................................................1,388 2,928 Troms\u00f8terminalen AS ......................................................................................................................................4,039 0 Cargocan Agency Ltd. ......................................................................................................................................62 214 5,834 5,918 Four individual CGU's are sensitive for impairment. If one or more of the variables change it leads, for each CGU, to a maximum impairment in the range EUR 0.1 - 4.0 million or a maximum of EUR 5.8 million accumulated for all the CGU's. 2025 2024Future growth rate ..............................................................................................................................................2.0% 1.0-2.5%Weighted-average cost of capital .......................................................................................................................8.2-9.8% 7.4-11.0%Sector debt-ratio .................................................................................................................................................30%-37% 34%-53%Brand name The carrying amounts of brand name specified as follows: 2025 2024Brand name .........................................................................................................................................................14,004 14,206 The impairment test for brand name is performed on consolidated level by using discounted cash flow of revenue streams originating from CGU's utilizing the Eimskip brand name. The discounting factor used in the test was 9.13% and was based on the Eimskip's group market WACC as calculated by analysts covering Eimskip. The break-even discounting factor for the test was 22.5%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__34": {
"value": "14. Investment in equity-accounted investees Eimskip has interests in a number of associates and joint ventures. The ownership percentage, carrying amounts and share of earnings (loss) is specified as follows: Share of Share ofearnings earnings Book value Book valueShares in associated companies Ownership 2025 2024 2025 2024Qingdao Port Eimskip Coldchain Log. Co. Ltd., China ...........1.0% 0 30 53 53 TLR Europe ApS, Denmark .....................................................36.0% 57 79 159 164 Troms\u00f8terminalen Eiendom AS, Norway ..............................49.0% 37 63 2,548 2,524 94 172 2,760 2,741 Joint venturesElbFeeder Inc., The Marshall Islands .....................................47.9% 114 155 144 733 ElbFeeder Germany KG ..........................................................48.0% 12,088 15,097 52,805 53,672 Feederstar Verwaltung GmbH ...............................................49.0% 0 0 12 12 Feederstar GmbH & Co. KG, Germany ..................................49.0% 107 356 1,012 906 P/F \u00ed \u00c1nunum, The Faroe Islands ...........................................50.0% 84 41)( 1,096 1,014 P/F Gervi, The Faroe Islands* ................................................0.0% 0 33)( 0 0 12,393 15,534 55,069 56,337 Total equity accounted investees and joint ventures ..............................................................12,487 15,706 57,829 59,078 The Group has long term receivables on one of it's equity-accounted investees amounting to EUR 0.6 million at year-end 2025 (2024: EUR 0.6 million). The following table summarizes the financial information of joint ventures as in its own financial statements, adjusted for fair value adjustments on vessels (Elb Feeder KG.) resulting from differences in accounting methods. Elb Elb 2025 Feeder KG. Feeder Inc. Feederstar Other TotalPercentage of ownership ...........................................................48% 47.9% 49% 49% - 50%Non current assets ......................................................................77,094 2,748 5,458 85,300 Current assets (including cash) ..................................................63,507 300 1,354 81 65,242 Non Current liabilities .................................................................0 0 1,654)( 3,077)( 4,731)( Current liabilities ........................................................................2,325)( 0 381)( 269)( 2,975)( Minority shares in net assets .....................................................1,443)( 0 0 0 1,443)( Net assets ...................................................................................136,833 300 2,067 2,193 141,393 Group shares of net assets .........................................................65,679 144 1,012 1,108 67,943 Adjustment due to different accounting method .....................12,874)( 0 0 0 12,874)( 0 5 Carrying amount interest in joint ventures ............................... 144 1,012 1,108 55,069 Elb Elb Feeder KG. Feeder Inc. Feederstar Other TotalPercentage of ownership ...........................................................48% 47.9% 49% 49% - 50%Revenue .......................................................................................51,711 0 2,750 559 55,020 Expense .......................................................................................20,365)( 100)( 2,175)( 108)( 22,748)( Depreciation and amortisation ..................................................8,010)( 0 223)( 198)( 8,431)( Finance income and expense .....................................................4,666)( 339 168)( 173)( 4,668)( Income tax expense ....................................................................203 0 0 203 Net Profit .....................................................................................18,873 239 184 80 19,376 Minority shares in comprehensive income ...............................462)( 462)( Profit and total comprehensive income ....................................18,411 239 184 80 18,914 Group shares of net profit ..........................................................8,837 115 90 40 9,082 Correction 1.1. ............................................................................379)( 1)( 17 44 319)( Adjustment due to different accounting method .....................3,629 3,629 0 7 Share of earnings in joint ventures ............................................12,088 12,393 Elb Elb 2024 Feeder KG. Feeder Inc. Feederstar Other TotalPercentage of ownership ...........................................................48% 47.9% 49.0% 49% - 51%Non current assets ......................................................................78,619 2,972 5,466 87,056 Current assets (including cash) ..................................................69,534 1,538 1,077 47 72,196 Non Current liabilities .................................................................0 0 1,860)( 3,092)( 4,952)( Current liabilities ........................................................................2,468)( 8)( 336)( 393)( 3,205)( Minority shares in net assets .....................................................1,644)( 0 0 0 1,644)( Net assets ...................................................................................144,040 1,530 1,852 2,028 149,451 Group shares of net assets .........................................................69,139 733 907 1,026 71,805 Adjustment due to different accounting method .....................15,468)( 0 0 0 15,468)( Carrying amount interest in joint ventures ...............................53,671 733 907 1,026 56,337 Revenue .......................................................................................50,989 13 2,498 4,272 57,773 Expense .......................................................................................20,182)( 177)( 1,885)( 3,844)( 26,088)( Depreciation and amortisation ..................................................7,790)( 0 223)( 256)( 8,269)( Finance income and expense .....................................................5,056 306 186)( 310)( 4,866 Income tax expense ....................................................................239)( 239)( Net Profit .....................................................................................27,835 142 205 199)( 28,043 Minority shares in comrehensive income .................................467)( 467)( Profit and total comprehensive income ...................................27,368 142 205 199)( 27,576 Group shares of net profit ..........................................................13,137 68 100 74)( 13,231 Adjustment due to different accounting method .....................20 87 256 0 363 Other changes .............................................................................1,939 1,939 0 6 Share of earnings in joint ventures ............................................15,097 155 74)( 15,534 *The joint Venture P/F Gervi was sold in 2024. The company is based in the Faroe Islands and specializes in sales and services related to vehicles and machinery. The sales price amounted to EUR 487 thousand, paid in cash once the approval of the Competition Authority was confirmed. The carrying amount of the interest was EUR 505 thousand at the time of the sale which resulted in a minor loss. The impact of the sale had minor effect on the group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__35": {
"value": "15. Deferred tax assets and liabilities Recognized deferred tax assets and liabilities: 2025 Assets Liabilities NetProperty, vessels and equipment ................................................................................................836 8,032)( 7,196)( Intangible assets ..........................................................................................................................0 80)( ( Right-of-use assets .......................................................................................................................0 11,845)( 11,845)( Current assets ..............................................................................................................................147 310)( ( Current liabilities ..........................................................................................................................74 14)( 60 Lease liabilities .............................................................................................................................12,909 0 12,909 Tax loss carried forward ..............................................................................................................2,472 0 2,472 Other .............................................................................................................................................954 679)( 275 Total tax assets (liabilities) ...........................................................................................................17,392 20,960)( 3,568)( Set off tax .....................................................................................................................................14,637)( 14,637 0 Net tax assets (liabilities) .............................................................................................................2,755 6,323)( 3,568)( 2024 Assets Liabilities NetProperty, vessels and equipment ................................................................................................535 8,011)( 7,476)( Intangible assets ..........................................................................................................................31 64)( ( Right-of-use assets .......................................................................................................................609 11,477)( 10,860)( Current assets ..............................................................................................................................155 466)( 311)( Current liabilities ..........................................................................................................................40 0 40 Lease liabilities .............................................................................................................................12,512 0 12,512 Other .............................................................................................................................................1,498 675)( 823 Total tax assets (liabilities) ...........................................................................................................15,380 20,693)( 5,313)( Set off tax .....................................................................................................................................12,845)( 12,845 0 Net tax assets (liabilities) .............................................................................................................2,535 7,848)( 5,313)( Eimskip is in scope of the Pillar Two regulations. Eimskip has applied the temporary exception, introduced in May 2023, from the accounting requirements for deferred taxes in IAS 12, so that the group neither recognizes nor discloses information about deferred tax assets and liabilities related to Pillar Two income taxes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__36": {
"value": "16. Trade and other receivables Trade and other receivables are specified as follows: 2025 2024Trade receivables ............................................................................................................................................110,338 123,495 Contract assets ................................................................................................................................................8,545 5,356 Restricted cash ................................................................................................................................................702 676 Forward contracts ...........................................................................................................................................20 513 Other receivables ............................................................................................................................................17,725 13,197 Trade and other receivables total ..................................................................................................................137,330 143,237 Restricted cash consists of deposits for guarantees issued towards tax authorities, customs, port authorities and leases of office buildings. Allowance for impairment losses of trade receivables are specified as follows: 2025 2024Balance at beginning of year ..........................................................................................................................3,789)( 9,951)( Write-offs .........................................................................................................................................................298 2,576 Changes in allowance for credit losses ..........................................................................................................290)( 3,586 Balance at year-end .........................................................................................................................................3,781)( 3,789)( Due to the insignificant amount of write-offs, these are not shown separately in the Consolidated Income Statement. Trade receivables are written off when the Company has no reasonable expectations of recovering the trade receivables in its entirety or a portion thereof. Derecognition is made in case of bankruptcy and uncollectible trade receivables. For more information regarding trade and other receivables see note 22.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__37": {
"value": "17. Cash and cash equivalents Cash and cash equivalents are specified as follows: 2025 2024Money market .....................................................................................................................................................0 88 Bank deposits ......................................................................................................................................................25,605 28,520 Cash on hand .......................................................................................................................................................48 73 Cash and cash equivalents total .........................................................................................................................25,653 28,681",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__41": {
"value": "18. Capital and reserves Share capital The Company's capital stock is nominated in Icelandic kr\u00f3na (ISK). The nominal value of each share is ISK 1 and one vote is attached to each share. Total authorized and issued shares were 165,700,000 at the beginning and at the end of the year. The shares are listed on the Icelandic Stock Exchange (Nasdaq Iceland) under the ticker symbol EIM. The shares are in a single class bearing equal rights. Total outstanding shares were 163,974,680 at the beginning of the year and 162,060,000 at the end of the year. They decreased by 1,914,680 due to share buy back program. The share capital of the Company is now ISK 165.7 million and the number of Company's treasury shares is ISK 3,640,000 or 2.2% of the total share capital of the Company. The EUR amount of share capital was 1.0 million at year-end 2025. Share premium Share premium represents excess of payment above nominal value that shareholders have paid for shares sold by the Company. The balance of the share premium account can be used to offset losses not covered by other reserves or to offset stock splits. Translation reserves The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations. Other reserves The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments related to hedged transactions that have not yet occurred. The fair value reserve comprises the cumulative net change in the fair value of minority put options. The share option reserve comprises the cumulative increase in equity recognized in connection with a share-based payment reserve. Hedge Fair value Share option2024 reserve reserve reserve TotalBalance at beginning of year ..............................................................1,246 2,668)( 584 838)( Changes in share options reserve ......................................................262 262 Minority put option exercised ...........................................................2,796 2,796 Minority put option , change .............................................................481)( ( Total comprehensive income for the period ....................................988)( 0 ( Balance at year-end ............................................................................258 353)( 846 2025Balance at beginning of year ..............................................................258 353)( 846 Changes in share options reserve ......................................................282 282 Minority put option excercised .........................................................0 Minority put option, change ..............................................................70 70 Total comprehensive income for the period ....................................288)( ( Balance at year-end ............................................................................30)( 283)( 1,128 815 Share option contracts The Company operates an equity-settled share option plan approved by the Annual General Meeting in 2022. Under the plan, certain key employees are granted options to purchase ordinary shares. The exercise price is adjusted downward for future dividend payments on a krona-for-krona basis and is increased annually by 3% plus the applicable risk-free interest rate until the first possible exercise date. The Board of Directors is authorized to issue up to 2,628,000 share options, of which 2,154,960 were outstanding at year-end 2025. Options that lapse before meeting the minimum vesting requirements may be replaced with new grants. In March 2022, a total of 1,839,600 options were granted with an exercise price equal to the grant-date share price of ISK 546. In November 2024, a further 1,090,620 options were granted at an exercise price equal to the grant-date share price of ISK 353. Due to employee turnover, 72,270 options remained unallocated at year-end. Measurement of fair value The fair value of the options was determined at the grant date using the Black-Scholes option-pricing model. The key assumption in the valuation are as follows: a) a dividend protection, reducing the exercise price by any future dividends or equivalent shareholder distributions, b) volatility is measured over a three- to five-year period, consistent with the term of the option agreements, c) the expected exercise price and option value are both based on the company\u2019s share price on the grant date and d) risk-free interest rates are derived from the government-guaranteed bond yield curve. Key assumptions used in the valuation - Exercise price equal to grant-date share price - Expected volatility: 27% \u2013 29% - Risk-free interest rate: 4.5% \u2013 7.4% - Expected dividends: 0% (dividend-protected plan) - Expected life: 3\u20135 years Expense recognition The total estimated cost of the 2022 grant is EUR 1.4 million (ISK 205.0 million), recognized over the vesting period. The estimated total cost of the 2024 grant is EUR 463.5 thousand (ISK 68.7 million), of which EUR 331 thousand (ISK 47.9 million) was recognized as an expense in 2025. Vesting and exercise conditions Options vest in three equal tranches over three, four and five years from the grant date. Once vested, each tranche may be exercised during the defined exercise window following publication of the Company\u2019s financial results. The first exercise period occurred in March 2025. The following share option contracts are outstanding at balance sheet date: 2025 2024Outstanding number of shares at 1 January ......................................................................................................2,299 1,649 Granted during the period ..................................................................................................................................0 1,018 Forfeited during the period ................................................................................................................................145)( ( Total number of outstanding shares at 31 December ......................................................................................2,154 2,299Undistributed profits According to Icelandic law, companies are required to recognize share in profit or loss of subsidiaries and associated companies that exceeds dividend received or declared from those companies in a restricted reserve among equity. If a subsidiary or an associated company is sold or liquidated, the undistributed profit or loss relating to that entity shall be transferred to retained earnings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__40": {
"value": "18. Capital and reserves Share capital The Company's capital stock is nominated in Icelandic kr\u00f3na (ISK). The nominal value of each share is ISK 1 and one vote is attached to each share. Total authorized and issued shares were 165,700,000 at the beginning and at the end of the year. The shares are listed on the Icelandic Stock Exchange (Nasdaq Iceland) under the ticker symbol EIM. The shares are in a single class bearing equal rights. Total outstanding shares were 163,974,680 at the beginning of the year and 162,060,000 at the end of the year. They decreased by 1,914,680 due to share buy back program. The share capital of the Company is now ISK 165.7 million and the number of Company's treasury shares is ISK 3,640,000 or 2.2% of the total share capital of the Company. The EUR amount of share capital was 1.0 million at year-end 2025. Share premium Share premium represents excess of payment above nominal value that shareholders have paid for shares sold by the Company. The balance of the share premium account can be used to offset losses not covered by other reserves or to offset stock splits. Translation reserves The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations. Other reserves The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments related to hedged transactions that have not yet occurred. The fair value reserve comprises the cumulative net change in the fair value of minority put options. The share option reserve comprises the cumulative increase in equity recognized in connection with a share-based payment reserve. Hedge Fair value Share option2024 reserve reserve reserve TotalBalance at beginning of year ..............................................................1,246 2,668)( 584 838)( Changes in share options reserve ......................................................262 262 Minority put option exercised ...........................................................2,796 2,796 Minority put option , change .............................................................481)( ( Total comprehensive income for the period ....................................988)( 0 ( Balance at year-end ............................................................................258 353)( 846 2025Balance at beginning of year ..............................................................258 353)( 846 Changes in share options reserve ......................................................282 282 Minority put option excercised .........................................................0 Minority put option, change ..............................................................70 70 Total comprehensive income for the period ....................................288)( ( Balance at year-end ............................................................................30)( 283)( 1,128 815 Share option contracts The Company operates an equity-settled share option plan approved by the Annual General Meeting in 2022. Under the plan, certain key employees are granted options to purchase ordinary shares. The exercise price is adjusted downward for future dividend payments on a krona-for-krona basis and is increased annually by 3% plus the applicable risk-free interest rate until the first possible exercise date. The Board of Directors is authorized to issue up to 2,628,000 share options, of which 2,154,960 were outstanding at year-end 2025. Options that lapse before meeting the minimum vesting requirements may be replaced with new grants. In March 2022, a total of 1,839,600 options were granted with an exercise price equal to the grant-date share price of ISK 546. In November 2024, a further 1,090,620 options were granted at an exercise price equal to the grant-date share price of ISK 353. Due to employee turnover, 72,270 options remained unallocated at year-end. Measurement of fair value The fair value of the options was determined at the grant date using the Black-Scholes option-pricing model. The key assumption in the valuation are as follows: a) a dividend protection, reducing the exercise price by any future dividends or equivalent shareholder distributions, b) volatility is measured over a three- to five-year period, consistent with the term of the option agreements, c) the expected exercise price and option value are both based on the company\u2019s share price on the grant date and d) risk-free interest rates are derived from the government-guaranteed bond yield curve. Key assumptions used in the valuation - Exercise price equal to grant-date share price - Expected volatility: 27% \u2013 29% - Risk-free interest rate: 4.5% \u2013 7.4% - Expected dividends: 0% (dividend-protected plan) - Expected life: 3\u20135 years Expense recognition The total estimated cost of the 2022 grant is EUR 1.4 million (ISK 205.0 million), recognized over the vesting period. The estimated total cost of the 2024 grant is EUR 463.5 thousand (ISK 68.7 million), of which EUR 331 thousand (ISK 47.9 million) was recognized as an expense in 2025. Vesting and exercise conditions Options vest in three equal tranches over three, four and five years from the grant date. Once vested, each tranche may be exercised during the defined exercise window following publication of the Company\u2019s financial results. The first exercise period occurred in March 2025. The following share option contracts are outstanding at balance sheet date: 2025 2024Outstanding number of shares at 1 January ......................................................................................................2,299 1,649 Granted during the period ..................................................................................................................................0 1,018 Forfeited during the period ................................................................................................................................145)( ( Total number of outstanding shares at 31 December ......................................................................................2,154 2,299Undistributed profits ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__39": {
"value": "18. Capital and reserves Share capital The Company's capital stock is nominated in Icelandic kr\u00f3na (ISK). The nominal value of each share is ISK 1 and one vote is attached to each share. Total authorized and issued shares were 165,700,000 at the beginning and at the end of the year. The shares are listed on the Icelandic Stock Exchange (Nasdaq Iceland) under the ticker symbol EIM. The shares are in a single class bearing equal rights. Total outstanding shares were 163,974,680 at the beginning of the year and 162,060,000 at the end of the year. They decreased by 1,914,680 due to share buy back program. The share capital of the Company is now ISK 165.7 million and the number of Company's treasury shares is ISK 3,640,000 or 2.2% of the total share capital of the Company. The EUR amount of share capital was 1.0 million at year-end 2025. Share premium Share premium represents excess of payment above nominal value that shareholders have paid for shares sold by the Company. The balance of the share premium account can be used to offset losses not covered by other reserves or to offset stock splits. Translation reserves The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations. Other reserves The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments related to hedged transactions that have not yet occurred. The fair value reserve comprises the cumulative net change in the fair value of minority put options. The share option reserve comprises the cumulative increase in equity recognized in connection with a share-based payment reserve. Hedge Fair value Share option2024 reserve reserve reserve TotalBalance at beginning of year ..............................................................1,246 2,668)( 584 838)( Changes in share options reserve ......................................................262 262 Minority put option exercised ...........................................................2,796 2,796 Minority put option , change .............................................................481)( ( Total comprehensive income for the period ....................................988)( 0 ( Balance at year-end ............................................................................258 353)( 846 2025Balance at beginning of year ..............................................................258 353)( 846 Changes in share options reserve ......................................................282 282 Minority put option excercised .........................................................0 Minority put option, change ..............................................................70 70 Total comprehensive income for the period ....................................288)( ( Balance at year-end ............................................................................30) (",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__38": {
"value": "18. Capital and reserves Share capital The Company's capital stock is nominated in Icelandic kr\u00f3na (ISK). The nominal value of each share is ISK 1 and one vote is attached to each share. Total authorized and issued shares were 165,700,000 at the beginning and at the end of the year. The shares are listed on the Icelandic Stock Exchange (Nasdaq Iceland) under the ticker symbol EIM. The shares are in a single class bearing equal rights. Total outstanding shares were 163,974,680 at the beginning of the year and 162,060,000 at the end of the year. They decreased by 1,914,680 due to share buy back program. The share capital of the Company is now ISK 165.7 million and the number of Company's treasury shares is ISK 3,640,000 or 2.2% of the total share capital of the Company. The EUR amount of share capital was 1.0 million at year-end 2025. Share premium Share premium represents excess of payment above nominal value that shareholders have paid for shares sold by the Company. The balance of the share premium account can be used to offset losses not covered by other reserves or to offset stock splits. Translation reserves The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations. Other reserves The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments related to hedged transactions that have not yet occurred. The fair value reserve comprises the cumulative net change in the fair value of minority put options. The share option reserve comprises the cumulative increase in equity recognized in connection with a share-based payment reserve. Hedge Fair value Share option2024 reserve reserve reserve TotalBalance at beginning of year ..............................................................1,246 2,668)( 584 838)( Changes in share options reserve ......................................................262 262 Minority put option exercised ...........................................................2,796 2,796 Minority put option , change .............................................................481)( ( Total comprehensive income for the period ....................................988)( 0 ( Balance at year-end ............................................................................258 353)( 846 2025Balance at beginning of year ..............................................................258 353)( 846 Changes in share options reserve ......................................................282 282 Minority put option excercised .........................................................0 Minority put option, change ..............................................................70 70 Total comprehensive income for the period ....................................288)( ( Balance at year-end ............................................................................30)( 283)( 1,128 815 Share option contracts The Company operates an equity-settled share option plan approved by the Annual General Meeting in 2022. Under the plan, certain key employees are granted options to purchase ordinary shares. The exercise price is adjusted downward for future dividend payments on a krona-for-krona basis and is increased annually by 3% plus the applicable risk-free interest rate until the first possible exercise date. The Board of Directors is authorized to issue up to 2,628,000 share options, of which 2,154,960 were outstanding at year-end 2025. Options that lapse before meeting the minimum vesting requirements may be replaced with new grants. In March 2022, a total of 1,839,600 options were granted with an exercise price equal to the grant-date share price of ISK 546. In November 2024, a further 1,090,620 options were granted at an exercise price equal to the grant-date share price of ISK 353. Due to employee turnover, 72,270 options remained unallocated at year-end. Measurement of fair value The fair value of the options was determined at the grant date using the Black-Scholes option-pricing model. The key assumption in the valuation are as follows: a) a dividend protection, reducing the exercise price by any future dividends or equivalent shareholder distributions, b) volatility is measured over a three- to five-year period, consistent with the term of the option agreements, c) the expected exercise price and option value are both based on the company\u2019s share price on the grant date and d) risk-free interest rates are derived from the government-guaranteed bond yield curve. Key assumptions used in the valuation - Exercise price equal to grant-date share price - Expected volatility: 27% \u2013 29% - Risk-free interest rate: 4.5% \u2013 7.4% - Expected dividends: 0% (dividend-protected plan) - Expected life: 3\u20135 years Expense recognition The total estimated cost of the 2022 grant is EUR 1.4 million (ISK 205.0 million), recognized over the vesting period. The estimated total cost of the 2024 grant is EUR 463.5 thousand (ISK 68.7 million), of which EUR 331 thousand (ISK 47.9 million) was recognized as an expense in 2025. Vesting and exercise conditions Options vest in three equal tranches over three, four and five years from the grant date. Once vested, each tranche may be exercised during the defined exercise window following publication of the Company\u2019s financial results. The first exercise period occurred in March 2025. The following share option contracts are outstanding at balance sheet date: 2025 2024Outstanding number of shares at 1 January ......................................................................................................2,299 1,649 Granted during the period ..................................................................................................................................0 1,018 Forfeited during the period ................................................................................................................................145)( ( Total number of outstanding shares at 31 December ......................................................................................2,154 2,299Undistributed profits According to Icelandic law, companies are required to recognize share in profit or loss of subsidiaries and associated companies that exceeds dividend received or declared from those companies in a restricted reserve among equity. If a subsidiary or an associated company is sold or liquidated, the undistributed profit or loss relating to that entity shall be transferred to retained earnings. Dividend The Board of Directors has approved the following dividend policy: \"The policy of Eimskipaf\u00e9lag \u00cdslands hf. is to pay annual dividend that equals an amount in the range of 10-65% of net profit after taxes. Decisions on dividend payment, and the exact amount, are subject to the Company\u2019s future investment plans, market outlook and satisfactory capital structure at any given time.\" The Annual General Meeting of Eimskip approved on 27 March 2025 a dividend payment of ISK 13.33 per share to shareholders. The dividend payment amounted to ISK 2.2 billion or EUR 15.3 million. The payment date was 29 April 2025. The Board of Directors proposes a dividend payment to shareholders in 2026 in the amount of ISK 4.22 per share. The proposed dividend payment is ISK 700 million, or approximately EUR 4.8 million, which represents 52% of net earnings for the year 2025. Treasury shares are not entitled to receive dividends.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__42": {
"value": "Dividend The Board of Directors has approved the following dividend policy: \"The policy of Eimskipaf\u00e9lag \u00cdslands hf. is to pay annual dividend that equals an amount in the range of 10-65% of net profit after taxes. Decisions on dividend payment, and the exact amount, are subject to the Company\u2019s future investment plans, market outlook and satisfactory capital structure at any given time.\" The Annual General Meeting of Eimskip approved on 27 March 2025 a dividend payment of ISK 13.33 per share to shareholders. The dividend payment amounted to ISK 2.2 billion or EUR 15.3 million. The payment date was 29 April 2025. The Board of Directors proposes a dividend payment to shareholders in 2026 in the amount of ISK 4.22 per share. The proposed dividend payment is ISK 700 million, or approximately EUR 4.8 million, which represents 52% of net earnings for the year 2025. Treasury shares are not entitled to receive dividends.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__43": {
"value": "13.33",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:ISK/xbrli:shares"
}
},
"f1__s7__6__44": {
"value": "19. Loans and borrowings This note provides information on the contractual terms of Eimskip\u2019s interest bearing loans and borrowings. For more information about Eimskip\u2019s exposure to foreign currency risk, see note 22: Loans and borrowing consists of the following: 2025 2024Secured bank loans .............................................................................................................................................135,542 139,670 Bank overdraft and short term borrowings .......................................................................................................5,286 191 Current Maturity .................................................................................................................................................16,147)( 59,383)( Total non-current loans and borrowings ...........................................................................................................124,681 80,478 Current maturities of secured bank loans .........................................................................................................10,861 59,192 Bank overdraft and short term borrowings .......................................................................................................5,286 191 16,147 59,383 Total loans and borrowings ................................................................................................................................140,828 139,861 The Company's loan agreements contain restrictive covenants, relating to leverage and equity ratio. At year-end 2025 and 2024 Eimskip complied with all restrictive covenants. The comparative numbers for credit lines have been changed to include all overdrafts. The total undrawn credit lines amounted to EUR 42.1 million at the end of 2025 (31.12.2024: EUR 33.4 million). Credit lines 2025 2024Committed ...........................................................................................................................................................47,393 50,591 Drawn amount .....................................................................................................................................................5,286)( 17,191)( Undrawn amount ................................................................................................................................................42,107 33,400 Secured bank loans Secured bank loans are as follows: 20252024Nominal Carrying Nominal Carryinginterest amount interest amountLoans in EUR ..........................................................................................................4.2% 133,300 5,3% 139,406 Loans in USD ..........................................................................................................6.2% 7,073 0 Loans in ISK, indexed .............................................................................................0 100 Secured loans in other currencies ........................................................................169 164 Unsecured loans ....................................................................................................286 191 Total secured bank loans ......................................................................................140,828 139,861 Aggregated annual maturities of secured-bank loans are as follows: 2025 2024On demand or within 12 months .......................................................................................................................16,147 59,383 12 - 24 months ....................................................................................................................................................14,060 8,060 24 - 36 months ....................................................................................................................................................12,795 8,040 36 - 48 months ....................................................................................................................................................11,281 8,040 48 - 60 months ....................................................................................................................................................46,060 8,036 After 60 months ..................................................................................................................................................40,485 48,302 Total secured bank loans ....................................................................................................................................140,828 139,861 Reconciliation of movements of loans and borrowings to cash flow\u2018s financing activities 2025 2024Balance of loans and borrowings as at 1 January ..............................................................................................139,861 119,164 Changes from financing cash flows:Proceeds from non-current loans and borrowings with cash effects ..............................................................8,725 27,213 Repayment of non-current loans and borrowings ............................................................................................11,648)( 11,319)( Proceeds from current loans and borrowings ...................................................................................................5,096 1,105 Total changes from financing cash flows ..........................................................................................................2,173 16,999 Non-cash changes of loans and borrowings:Refinancing of finance lease agreements ..........................................................................................................0 3,696 Currency adjustments .........................................................................................................................................1,206)( 2 Total changes of loans and borrowings .............................................................................................................967 20,697 Loans and borrowings at 31 December .............................................................................................................140,828 139,861",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__46": {
"value": "21. Trade and other payables Trade and other payables are attributable to the following: 2025 2024Trade payables .................................................................................................................................................49,973 52,643 Forward contracts ...........................................................................................................................................8 0 Interest rate swaps ..........................................................................................................................................33 184 Other payables ................................................................................................................................................34,205 34,620 Total .................................................................................................................................................................84,219 87,447",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__47": {
"value": "22. Financial risk management Overview Eimskip has exposure to the following risks from its use of financial instruments: - Credit risk - Liquidity risk - Market risk - Carbon Risk This note presents information about Eimskip's exposure to each of the above risks as well as operational risk, Eimskip's objectives, policies and processes for assessing and managing risk, and Eimskip's management of capital. Further quantitative disclosures are included throughout these Consolidated Financial Statements. Risk management framework The Board of Directors has overall responsibility for the establishment and oversight of Eimskip's risk management framework. Eimskip's risk management policies are established to identify and analyze the risks faced by Eimskip, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and Eimskip's activities. Eimskip, through its training and management standards and procedures, aims to develop a disciplined and constructive control environment in which all employees understand their roles and obligations. The Board of Directors oversees how management monitors compliance with Eimskip's risk management policies and procedures and reviews the adequacy of the risk management framework in relation to the risks faced by Eimskip. (i) Credit risk Credit risk is the risk of financial loss to Eimskip if a customer or counterparty to a financial instrument fails to meet its contractual obligations and arises principally from Eimskip's receivables from customers and investment securities. The carrying amounts of financial assets represent the maximum credit exposure. Impairment losses on financial assets recognized in profit or loss were as follows. 2025 2024Credit loss on trade and other receivables (note 16) .......................................................................................298 2,576 Trade and other receivables Eimskip's exposure to credit risk is influenced mainly by the individual characteristics of each customer. No single customer accounts for more than 10% of Eimskip's revenue from sales transactions. Eimskip has established a credit policy under which each new customer is analyzed individually for creditworthiness before Eimskip's standard payment and delivery terms and conditions are offered. Eimskip's review includes external ratings, when available, and in some cases bank references. Customers that fail to meet Eimskip's benchmark creditworthiness may transact with Eimskip only on a prepayment basis. Goods that are shipped or transported may be with-held until payment for service rendered has been received. Eimskip usually does not require collateral in respect to trade and other receivable. Eimskip establishes an allowance for impairment that represents its estimate of losses incurred in respect of trade and other receivables and investments. The main components of this allowance are a specific loss component that relates to individually significant exposures, and a collective loss component established for groups of similar assets in respect of losses that have been incurred but not yet identified. The collective loss allowance is determined based on historical data of payment statistics for similar financial assets. The fair value of financial assets and liabilities equals their carrying amount, as the impact of discounting is not significant. Exposure to credit risk The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was as follows: 2025 2024Carrying CarryingNote amount amountFinancial assets ........................................................................................................................1,317 1,099 Trade and other receivables ...................................................................................................16 137,330 143,237 Cash and cash equivalents ......................................................................................................17 25,653 28,681 Total ..........................................................................................................................................164,300 173,017 At year-end 2025 and 2024 there was no significant concentration of credit risk for trade and other receivables by individual counterparties or individual countries. Credit risk The aging of trade receivables and contract assets at the reporting date was as follows: Gross Impairment Gross Impairment 2025 2025 2024 2024Not past due ......................................................................................................108,351 658)( 106,367 647)( Past due 1 - 90 days ..........................................................................................20,269 476)( 28,711 349)( Past due 91 - 180 days ......................................................................................6,088 351)( 5,281 107)( More than 180 days ..........................................................................................6,403 2,296)( 6,667 2,686)( Total ...................................................................................................................141,111 3,781)( 147,026 3,789)( (ii) Liquidity risk Liquidity risk is the risk that the Group may encounter difficulty in meeting its financial obligations as they become due. The Group\u2019s approach to managing liquidity risk is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Liquidity management includes maintaining adequate cash balances and access to committed credit facilities. As at 31 December 2025, the Group had an undrawn revolving credit facility amounting to EUR 42.1 million (2024: EUR 33.4 million). The following are the contractual maturities of financial liabilities, including estimated interest payments: Carrying Contractual Less than 1 - 2 2 - 5 More thanFinancial liabilities amount cash flow 1 year years years 5 years31.12.2025Secured bank loans ........................140,542 171,128 21,611 19,278 83,324 46,915 Lease liabilities ...............................107,319 167,459 25,498 17,201 22,726 102,034 Trade and other payables ..............84,219 84,219 84,219 0 0 0 Income tax payable ........................1,714 1,714 1,714 0 0 0 Total ................................................333,794 424,520 133,042 36,479 106,050 148,949 31.12.2024Secured bank loans ........................139,861 168,934 65,333 11,950 33,378 58,273 Lease liabilities ..............................113,270 171,495 24,612 16,356 23,151 107,376 Trade and other payables ..............87,447 87,447 87,447 0 0 0 Income tax payable ........................1,340 1,340 1,340 0 0 0 Total ................................................341,918 429,216 178,732 28,306 56,529 165,649 The timing and amounts of cash flow presented in the maturity analysis are not expected to differ materially from those disclose. (iii) Market risk Market risk refers to the risk of fluctuations in market prices, including foreign exchange rates, interest rates, and commodity prices such as EU Allowances (EUAs) and bunker fuel. The Group\u2019s objective in managing market risk is to control exposures within established risk parameters, consistent with the Group\u2019s risk appetite, while seeking to optimize returns. To mitigate currency risk related to anticipated payments, including dividends and investments, the Group utilizes cash flow hedges. Currency exposures are regularly monitored against defined risk thresholds, and hedging instruments are employed to reduce the impact of exchange rate volatility. Carbon risk Starting 1 January 2024, the shipping industry was included in the EU Emissions Trading System (ETS) and must submit allowances for 40% of their ETS-covered emission. In 2025, the requirement increased to 70% and in 2026 the implementation is finalized. Under the EU ETS, the Group is required to monitor and report their CO2 emissions and for every ton of CO2 emitted according to the ETS regulation, a shipping company must purchase one EUA. The Group has acquired EU Allowances (EUAs) through spot contracts and forward contracts. Upon delivery of the certificates, these EUA spot contracts are classified as intangible assets and the profit or loss of the forward contracts is classified as other receivables or payables. The calculated use is classified as bunker cost. To cover the cost of purchasing EUAs, Eimskip has introduced an ETS surcharge. This surcharge is updated monthly based on the price development of the EUAs, thus mitigating the EUA pricing risk. As at 31 December 2025, the fair value of outstanding EUA hedge agreements was positive by EUR 20 thousand. Starting 1 January 2025, Eimskip is subject to the EU Fuel Maritime regulation, which sets requirements for the reduction of greenhouse gas (GHG) intensity in marine fuels. The Group monitors compliance through its environmental management system and evaluates the financial impact of potential penalties and required investments in alternative fuels. The risk is mitigated by ongoing fleet renewal, and close monitoring of regulatory developments. The cost impact is reported as bunker cost and assessed as part of the Group\u2019s overall fuel procurement and risk management strategy. To cover the cost of purchasing low greenhouse gas intensity marine fuels, Eimskip has introduced an EU Fuel Maritime surcharge. This surcharge is updated monthly based on the price development of the low GHG intensity marine fuels, thus mitigating the EU Fuel maritime pricing risk. Exposure to currency risk Eimskip\u2019s exposure to foreign currency risk is as follows based on EUR amounts: 31 December 2025 USD ISK EUR DKK OtherFinance assets .............................................................................0 121 0 0 0 Trade and other receivables ......................................................32,609 36,383 3,969 1,971 3,452 Cash and cash equivalents .........................................................6,970 496 1,992 899 307 Loans and borrowings ................................................................4,692)( 0 0 0 0 Lease liabilities ...........................................................................26,570)( 19,997)( 0 0 0 Trade and other payables ...........................................................19,313)( 22,010)( 1,856)( Income tax payable .....................................................................0 1,626 0 9)( 0 Net balance sheet exposure .......................................................10,996)( 3,381)( 4,105 1,894 544 31 December 2024 USD ISK EUR DKK OtherFinance assets .............................................................................245 122 0 0 0 Trade and other receivables ......................................................49,079 319,737 3,610 885 3,766 Cash and cash equivalents .........................................................10,998 1,217 1,230 2,143 232 Loans and borrowings ................................................................0 84)( 0 0 Lease liabilities ...........................................................................30,023) 20,599) 0 0 0 Trade and other payables ...........................................................20,720)( 20,780)( 2,392)( 1,826)( 3,572)( Income tax payable .....................................................................0 1,857 0 10)( 0 Net balance sheet exposure .......................................................9,579 6,371)( 2,448 1,192 426 Sensitivity analysis A 10% strengthening of the EUR against the following currencies at 31 December would have changed result after income tax by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. The analysis was performed on the same basis for the previous year. 2025 2024EUR .......................................................................................................................................................................332)( 188)( USD .......................................................................................................................................................................982 639)( GBP .......................................................................................................................................................................34 40 CAD .......................................................................................................................................................................32)( ( ISK .........................................................................................................................................................................426 510 DKK .......................................................................................................................................................................151)( ( PLN .......................................................................................................................................................................34 83 SEK ........................................................................................................................................................................31 54 A 10% weakening of the EUR against the above currencies would have had the equal but opposite effect on the above currencies to the amounts shown above on the basis that all other variables remain constant. The following significant rates were applied during the year: Average rateReporting date spot rateEUR: 2025 2024 2025 2024USD .........................................................................................................................1.1279 1.0819 1.1746 1.0354NOK ........................................................................................................................11.7195 11.6305 11.8453 11.7840GBP .........................................................................................................................0.8563 0.8465 0.8717 0.8274ISK ...........................................................................................................................144.6866 149.2613 147.2050 143.9050RMB ........................................................................................................................8.1091 7.7854 8.2145 7.5574DKK .........................................................................................................................7.4634 7.4566 7.4692 7.4575PLN .........................................................................................................................4.2386 4.3048 4.2155 4.2782As at 31 December 2025, the fair value of outstanding currency hedge agreements were negative by EUR 8 thousand. Interest rate risk The Group can use the debt structure and interest rate swaps to fix interest rates on its long-term borrowings, where a certain proportion of interest rates are to be fixed according to the Group's Treasury Policy. The outstanding interest rate swaps, classified as a part of equity, were negative by EUR 33 thousand at year-end 2025. Fair value changes of cash flow hedges are reported in other comprehensive income. At the reporting date the interest rate profile of Eimskip's interest bearing financial instruments was: Variable rate instruments 2025 2024Cash and cash equivalents ..............................................................................................................................25,653 28,681 Financial liabilities ...........................................................................................................................................140,828)( 139,861)( Net exposure ...................................................................................................................................................115,175)( 111,180)( An increase of 100 basis points in interest rates at the reporting date would decrease result after income tax by EUR 308 thousand (2024: EUR 325 thousand). This analysis assumes that all other variables, in particular foreign currency rates, remain constant. The analysis was performed on the same basis for the year 2025. A decrease of 100 basis points in interest rates would have had equal but opposite effect on the result. Eimskip does not account for any fixed-rate financial assets or financial liabilities at fair value through profit or loss. (iv) Operational risk Operational risk refers to the risk of direct or indirect loss arising from internal processes, personnel, technology, and infrastructure, as well as external factors other than credit, market, and liquidity risks, such as those related to legal and regulatory requirements and generally accepted standards of corporate behavior. Operational risks arise across all Eimskip\u2019s operation. Eimskip manages operational risk to prevent financial losses and protect its reputation. Risk management emphasizes cost-effectiveness while avoiding overly restrictive controls that could hinder initiative and innovation. The approach is integrated into the company\u2019s Enterprise Risk Management (ERM) framework and aligned with regulatory requirements, including sustainability and compliance obligations. Current risk management priorities include strengthening governance and fostering a culture of risk awareness through regular training. The primary responsibility for developing and implementing controls rests with senior management within each business unit, supported by designated risk owners and periodic reviews under the ERM process. Capital management The Group\u2019s objective in managing capital is to maintain a strong capital base in order to support the ongoing development of its business, sustain investors, creditor, and market confidence, and ensure future growth. The Group monitors capital using the equity ratio and the leverage ratios (net debt EBITDA), with the aim of maintaining both a robust equity position and a moderate leverage profile throughout the business cycle. The Board of Directors has approved a long-term target capital structure, which seeks to maintain an equity ratio near 40% and a benchmark leverage ratio in the range of 2\u20133. These targets are reviewed regularly and may vary from quarter to quarter depending on economic conditions and strategic initiatives. There were no changes in the Group\u2019s approach to capital management during the year. The Group complied with all externally imposed capital requirements as at 31 December 2025. (i) Equity ratio 2025 2024Total equity ......................................................................................................................................................297,953 316,891 Total assets ......................................................................................................................................................638,912 667,283 Equity ratio ......................................................................................................................................................46.63% 47.49%(ii) Net debt to EBITDA ratio (benchmark leverage): 2025 2024Total interest-bearing debt and lease liabilities ............................................................................................248,147 253,131 Financial assets ................................................................................................................................................0 1,099)( Cash and cash equivalents ..............................................................................................................................25,653)( 28,681)( Net debt ...........................................................................................................................................................222,494 223,351 EBITDA ..............................................................................................................................................................69,701 97,809 Net debt / EBITDA ...........................................................................................................................................3.19 2.28",
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"value": "(i) Credit risk Credit risk is the risk of financial loss to Eimskip if a customer or counterparty to a financial instrument fails to meet its contractual obligations and arises principally from Eimskip's receivables from customers and investment securities. The carrying amounts of financial assets represent the maximum credit exposure. Impairment losses on financial assets recognized in profit or loss were as follows. 2025 2024Credit loss on trade and other receivables (note 16) .......................................................................................298 2,576 Trade and other receivables Eimskip's exposure to credit risk is influenced mainly by the individual characteristics of each customer. No single customer accounts for more than 10% of Eimskip's revenue from sales transactions. Eimskip has established a credit policy under which each new customer is analyzed individually for creditworthiness before Eimskip's standard payment and delivery terms and conditions are offered. Eimskip's review includes external ratings, when available, and in some cases bank references. Customers that fail to meet Eimskip's benchmark creditworthiness may transact with Eimskip only on a prepayment basis. Goods that are shipped or transported may be with-held until payment for service rendered has been received. Eimskip usually does not require collateral in respect to trade and other receivable. Eimskip establishes an allowance for impairment that represents its estimate of losses incurred in respect of trade and other receivables and investments. The main components of this allowance are a specific loss component that relates to individually significant exposures, and a collective loss component established for groups of similar assets in respect of losses that have been incurred but not yet identified. The collective loss allowance is determined based on historical data of payment statistics for similar financial assets. The fair value of financial assets and liabilities equals their carrying amount, as the impact of discounting is not significant. Exposure to credit risk The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was as follows: 2025 2024Carrying CarryingNote amount amountFinancial assets ........................................................................................................................1,317 1,099 Trade and other receivables ...................................................................................................16 137,330 143,237 Cash and cash equivalents ......................................................................................................17 25,653 28,681 Total ..........................................................................................................................................164,300 173,017 At year-end 2025 and 2024 there was no significant concentration of credit risk for trade and other receivables by individual counterparties or individual countries. Credit risk The aging of trade receivables and contract assets at the reporting date was as follows: Gross Impairment Gross Impairment 2025 2025 2024 2024Not past due ......................................................................................................108,351 658)( 106,367 647)( Past due 1 - 90 days ..........................................................................................20,269 476)( 28,711 349)( Past due 91 - 180 days ......................................................................................6,088 351)( 5,281 107)( More than 180 days ..........................................................................................6,403 2,296)( 6,667 2,686)( Total ...................................................................................................................141,111 3,781)( 147,026 3,789)( ",
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"f1__s7__6__49": {
"value": "(ii) Liquidity risk Liquidity risk is the risk that the Group may encounter difficulty in meeting its financial obligations as they become due. The Group\u2019s approach to managing liquidity risk is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Liquidity management includes maintaining adequate cash balances and access to committed credit facilities. As at 31 December 2025, the Group had an undrawn revolving credit facility amounting to EUR 42.1 million (2024: EUR 33.4 million). The following are the contractual maturities of financial liabilities, including estimated interest payments: Carrying Contractual Less than 1 - 2 2 - 5 More thanFinancial liabilities amount cash flow 1 year years years 5 years31.12.2025Secured bank loans ........................140,542 171,128 21,611 19,278 83,324 46,915 Lease liabilities ...............................107,319 167,459 25,498 17,201 22,726 102,034 Trade and other payables ..............84,219 84,219 84,219 0 0 0 Income tax payable ........................1,714 1,714 1,714 0 0 0 Total ................................................333,794 424,520 133,042 36,479 106,050 148,949 31.12.2024Secured bank loans ........................139,861 168,934 65,333 11,950 33,378 58,273 Lease liabilities ..............................113,270 171,495 24,612 16,356 23,151 107,376 Trade and other payables ..............87,447 87,447 87,447 0 0 0 Income tax payable ........................1,340 1,340 1,340 0 0 0 Total ................................................341,918 429,216 178,732 28,306 56,529 165,649 The timing and amounts of cash flow presented in the maturity analysis are not expected to differ materially from those disclose.",
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"f1__s7__6__50": {
"value": "(iii) Market risk Market risk refers to the risk of fluctuations in market prices, including foreign exchange rates, interest rates, and commodity prices such as EU Allowances (EUAs) and bunker fuel. The Group\u2019s objective in managing market risk is to control exposures within established risk parameters, consistent with the Group\u2019s risk appetite, while seeking to optimize returns. To mitigate currency risk related to anticipated payments, including dividends and investments, the Group utilizes cash flow hedges. Currency exposures are regularly monitored against defined risk thresholds, and hedging instruments are employed to reduce the impact of exchange rate volatility. Carbon risk Starting 1 January 2024, the shipping industry was included in the EU Emissions Trading System (ETS) and must submit allowances for 40% of their ETS-covered emission. In 2025, the requirement increased to 70% and in 2026 the implementation is finalized. Under the EU ETS, the Group is required to monitor and report their CO2 emissions and for every ton of CO2 emitted according to the ETS regulation, a shipping company must purchase one EUA. The Group has acquired EU Allowances (EUAs) through spot contracts and forward contracts. Upon delivery of the certificates, these EUA spot contracts are classified as intangible assets and the profit or loss of the forward contracts is classified as other receivables or payables. The calculated use is classified as bunker cost. To cover the cost of purchasing EUAs, Eimskip has introduced an ETS surcharge. This surcharge is updated monthly based on the price development of the EUAs, thus mitigating the EUA pricing risk. As at 31 December 2025, the fair value of outstanding EUA hedge agreements was positive by EUR 20 thousand. Starting 1 January 2025, Eimskip is subject to the EU Fuel Maritime regulation, which sets requirements for the reduction of greenhouse gas (GHG) intensity in marine fuels. The Group monitors compliance through its environmental management system and evaluates the financial impact of potential penalties and required investments in alternative fuels. The risk is mitigated by ongoing fleet renewal, and close monitoring of regulatory developments. The cost impact is reported as bunker cost and assessed as part of the Group\u2019s overall fuel procurement and risk management strategy. To cover the cost of purchasing low greenhouse gas intensity marine fuels, Eimskip has introduced an EU Fuel Maritime surcharge. This surcharge is updated monthly based on the price development of the low GHG intensity marine fuels, thus mitigating the EU Fuel maritime pricing risk. Exposure to currency risk Eimskip\u2019s exposure to foreign currency risk is as follows based on EUR amounts: 31 December 2025 USD ISK EUR DKK OtherFinance assets .............................................................................0 121 0 0 0 Trade and other receivables ......................................................32,609 36,383 3,969 1,971 3,452 Cash and cash equivalents .........................................................6,970 496 1,992 899 307 Loans and borrowings ................................................................4,692)( 0 0 0 0 Lease liabilities ...........................................................................26,570)( 19,997)( 0 0 0 Trade and other payables ...........................................................19,313)( 22,010)( 1,856)( Income tax payable .....................................................................0 1,626 0 9)( 0 Net balance sheet exposure .......................................................10,996)( 3,381)( 4,105 1,894 544 31 December 2024 USD ISK EUR DKK OtherFinance assets .............................................................................245 122 0 0 0 Trade and other receivables ......................................................49,079 319,737 3,610 885 3,766 Cash and cash equivalents .........................................................10,998 1,217 1,230 2,143 232 Loans and borrowings ................................................................0 84)( 0 0 Lease liabilities ...........................................................................30,023) 20,599) 0 0 0 Trade and other payables ...........................................................20,720)( 20,780)( 2,392)( 1,826)( 3,572)( Income tax payable .....................................................................0 1,857 0 10)( 0 Net balance sheet exposure .......................................................9,579 6,371)( 2,448 1,192 426 Sensitivity analysis A 10% strengthening of the EUR against the following currencies at 31 December would have changed result after income tax by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. The analysis was performed on the same basis for the previous year. 2025 2024EUR .......................................................................................................................................................................332)( 188)( USD .......................................................................................................................................................................982 639)( GBP .......................................................................................................................................................................34 40 CAD .......................................................................................................................................................................32)( ( ISK .........................................................................................................................................................................426 510 DKK .......................................................................................................................................................................151)( ( PLN .......................................................................................................................................................................34 83 SEK ........................................................................................................................................................................31 54 A 10% weakening of the EUR against the above currencies would have had the equal but opposite effect on the above currencies to the amounts shown above on the basis that all other variables remain constant. The following significant rates were applied during the year: Average rateReporting date spot rateEUR: 2025 2024 2025 2024USD .........................................................................................................................1.1279 1.0819 1.1746 1.0354NOK ........................................................................................................................11.7195 11.6305 11.8453 11.7840GBP .........................................................................................................................0.8563 0.8465 0.8717 0.8274ISK ...........................................................................................................................144.6866 149.2613 147.2050 143.9050RMB ........................................................................................................................8.1091 7.7854 8.2145 7.5574DKK .........................................................................................................................7.4634 7.4566 7.4692 7.4575PLN .........................................................................................................................4.2386 4.3048 4.2155 4.2782As at 31 December 2025, the fair value of outstanding currency hedge agreements were negative by EUR 8 thousand. Interest rate risk The Group can use the debt structure and interest rate swaps to fix interest rates on its long-term borrowings, where a certain proportion of interest rates are to be fixed according to the Group's Treasury Policy. The outstanding interest rate swaps, classified as a part of equity, were negative by EUR 33 thousand at year-end 2025. Fair value changes of cash flow hedges are reported in other comprehensive income. At the reporting date the interest rate profile of Eimskip's interest bearing financial instruments was: Variable rate instruments 2025 2024Cash and cash equivalents ..............................................................................................................................25,653 28,681 Financial liabilities ...........................................................................................................................................140,828)( 139,861)( Net exposure ...................................................................................................................................................115,175)( 111,180)( An increase of 100 basis points in interest rates at the reporting date would decrease result after income tax by EUR 308 thousand (2024: EUR 325 thousand). This analysis assumes that all other variables, in particular foreign currency rates, remain constant. The analysis was performed on the same basis for the year 2025. A decrease of 100 basis points in interest rates would have had equal but opposite effect on the result. Eimskip does not account for any fixed-rate financial assets or financial liabilities at fair value through profit or loss.",
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"value": "23. Financial instruments Categories of financial instruments 2025 2024Financial assets ....................................................................................................................................................1,317 854 Bonds ...................................................................................................................................................................0 1,211 Derivatives ...........................................................................................................................................................20 0 Financial assets measured at fair value through the income statement .........................................................1,337 2,065 Derivatives ...........................................................................................................................................................0 513 Derivative assets used as hedging instruments .................................................................................................0 513 Trade and other receivables ...............................................................................................................................136,127 141,758 Cash and cash equivalent ...................................................................................................................................25,653 28,681 Financial assets measured at amortised cost ....................................................................................................161,780 170,439 Derivatives ...........................................................................................................................................................41 184 Derivative liability used as hedging instruments ...............................................................................................41 184 Borrowings ...........................................................................................................................................................140,828 139,861 Lease liability .......................................................................................................................................................107,319 113,270 Trade payables and other payables ...................................................................................................................82,995 87,263 Financial liabilties measured at amortised cost ................................................................................................331,142 340,394 The fair value of financial instruments approximates their carrying amount based on the nature of these financial instruments (including maturity and interest conditions) Fair value hierarchy \u2013 carrying amount 31 December 2025Level 1 Level 2 Level 3 TotalFinancial assets .......................................................................................................0 0 1,317 1,317 Derivatives ...............................................................................................................0 20 0 20 Total financial assets .............................................................................................0 20 1,317 1,337 Derivatives .............................................................................................................0 41 0 41 Total financial liabilities .........................................................................................0 41 0 41 31 December 2024Level 1 Level 2 Level 3 TotalFinancial assets .......................................................................................................0 0 854 854 Bonds .......................................................................................................................0 1,211 0 1,211 Derivatives .............................................................................................................0 513 0 513 Total financial assets .............................................................................................0 1,724 854 2,578 Derivatives used for hedging ................................................................................0 184 0 184 Total financial liabilities .........................................................................................0 184 0 184 Hedge accounting The hedge accounting standards of IFRS 9 require instruments to fulfill certain criteria so that the market value of open hedge position can be allocated to equity as hedge reserves until settlement day. One of these qualifications is the requirement of effectiveness of the financial instrument against the identified exposure. The exposure in terms of cash flows has to be considered highly likely on the basis of a robust forecast of operations. All outstanding hedge contracts are effective. Carrying Notional 31 December 2025CurrencyamountamountRisk hedgedUSD 2 Forward contracts .......................................................................EUR/USD 8)( Forecast USD paymentsmillionEUR 55Variability in interest cash Interest rate swap .......................................................................EUR 33)( millionflowsTotal derivatives ..........................................................................41)( Tax ...............................................................................................11 Derivatives used for hedging, Equity .........................................30)( Carrying Notional 31 December 2024CurrencyamountamountRisk hedgedISK 420Forward contracts .......................................................................USD/ISK 516 millionForecast ISK paymentsISK 1,093Forward contracts .......................................................................EUR/ISK 3)( millionForecast ISK paymentsEUR 45Variability in interest cash Interest rate swap .......................................................................EUR 184)( millionflowsTotal derivatives ..........................................................................329 Tax ...............................................................................................71)( Derivatives used for hedging, Equity .........................................258 The following table summarizes the maturities of derivatives in designated cash flow hedges *: 31 December 2025< 1 year 1 - 2 years 2 - 5 years TotalForward contracts .................................................................................................1,703 1,703 Interest rate swap .................................................................................................15,000 12,500 27,500 55,000 Total derivatives ....................................................................................................16,703 12,500 27,500 56,703 31 December 2024< 1 year 1 - 2 years 2 - 5 yearsTotalForward contracts .................................................................................................10,514 10,514 Interest rate swap .................................................................................................10,000 15,000 20,000 45,000 Total derivatives ....................................................................................................20,514 15,000 20,000 55,514 *The notional amounts are converted to EUR in the maturity table.",
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"value": "25. Related parties Identity of related parties The Company's largest shareholder Seley ehf., with 34.29% shareholding of outstanding shares, it's shareholders ESTIA ehf., 600 Eignarhaldsf\u00e9lag ehf. and Eignarhaldsf\u00e9lagi\u00f0 Steinn ehf., related companies and individuals are considered related parties. Other related parties are material equity accounted investees and key management personnel. Intercompany transactions with subsidiaries are eliminated in the consolidation. Transaction with management and key personnel Transactions with the largest shareholder Seley ehf. and related companies during the year amounted to EUR 17.0 million (2024: EUR 14.2 million) and receivables at year-end amounted to EUR 2.2 million (2024: EUR 1.8 million). Transactions with material equity accounted investees amounted to EUR 14.8 million and year-end payables amounted to EUR 0.6 million and receivables amounted to EUR 0.1 million. Logistic services were provided to related parties and chartering of vessels from equity accounted investees. Transactions with related parties are on arm's length basis. During the year there were no transactions nor outstanding balances at year-end with key management personnel. Fee paid to the Board of Directors Shares at1) Fee in ISK Fee in EURyear-end2025 2024 2025 2024 2025\u00d3skar Magn\u00fasson, Chairman ...................................................12,660 11,760 87 79 14,056 Margr\u00e9t Gu\u00f0mundsd\u00f3ttir, Vice-Chairman .............................8,790 8,460 61 57 12,772 L\u00e1rus L. Bl\u00f6ndal, Board Member .............................................9,032 8,143 62 55 2,989 Gu\u00f0r\u00fan \u00d3. Bl\u00f6ndal, Board Member ........................................7,287 6,519 50 44 0 \u00d3l\u00f6f Hildur P\u00e1lsd\u00f3ttir, Board Member ....................................7,287 6,642 50 44 29,027 Baldvin Thorsteinsson, Alternate of the Board ......................2,066 1,814 14 12 227,336 Stef\u00e1n Sigur\u00f0sson, Alternate of the Board .............................159 0 1 0 0 Salaries and benefits paid to Executive Management In ISKIn EURShares at Options2)1)3)2025SalaryOther Salary Otheryear-endgranted Vilhelm M\u00e1r Thorsteinsson, CEO .....59,065 15,594 408 108 232,380 262,800 4)Executive Management \u2026..............249,040 54,237 2,101 466 68,894 1,097,190 In ISKIn EURShares at Options 2)1)3)2024Base salaryOtherBase salary Otheryear-end granted Vilhelm M\u00e1r Thorsteinsson, CEO ...49,972 11,069 335 74 232,380 262,800 4)Executive Management \u2026..............286,573 72,614 1,920 486 372,894 1,097,190 1) Number of shares held directly by members of the Board of Directors and Executive Management or parties related to them. 2) Cash incentives, pension contributions and house and car benefits. 3) The granted options during 2022 and 2024 are valued according to the Black and Scholes option pricing model with the assumptions applied when granted. The options granted have a vesting period of 3 years. The calculated total cost for the 3 years is disclosed in this table. 4) The Executive Management team comprises Bj\u00f6rn Einarsson, EVP of Sales and Business Management; Bragi Th\u00f3r Marin\u00f3sson, EVP of International Operations; Edda Rut Bj\u00f6rnsd\u00f3ttir, EVP of Iceland Domestic Operations; Dav\u00ed\u00f0 Ingi J\u00f3nsson, General Counsel; Harpa H\u00f6dd Sigur\u00f0ard\u00f3ttir, EVP of Human Resources and Communication; Hilmar Karlsson, CIO; Hilmar P\u00e9tur Valgardsson, COO; and R\u00f3sa Gu\u00f0mundsd\u00f3ttir, CFO. In 2024, J\u00f3n\u00edna Gu\u00f0n\u00fd Magn\u00fasd\u00f3ttir and Maria Bj\u00f6rk Einarsd\u00f3ttir stepped down from the Executive Management team. R\u00f3sa Gu\u00f0mundsd\u00f3ttir assumed the role of CFO in September. In November 2024, Edda Rut Bj\u00f6rnsd\u00f3ttir transitioned from EVP of Human Resources and Communication to EVP of Iceland Domestic Operations, and Harpa H\u00f6dd Sigur\u00f0ard\u00f3ttir was appointed EVP of Human Resources and Communication.",
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},
"f1__s7__6__54": {
"value": "26. Auditor\u2018s fees 2025 2024Audit fee to the auditor of the Parent Company ...............................................................................................560 499 Audit fee to other auditors .................................................................................................................................412 494 Total Auditor's fees for audit for the relevant fiscal year .................................................................................972 993 Other services fees to the auditor of the Parent Company ..............................................................................10 27 Other services fees to other auditors ................................................................................................................178 111 188 138 Total audit fees ....................................................................................................................................................1,160 1,131",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__55": {
"value": "27. Group entities",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__56-1": {
"value": "28. Other matters31. Accounting standards issued but not yet effective One new accounting standard and several amendments to accounting standards are effective for annual reporting periods beginning after 1 January 2025 and earlier application is permitted. However, Eimskip has not adopted the new standard nor the amendments to standards in preparing these consolidated financial statements. a. IFRS 18 Presentation and Disclosure in Financial Statements - IFRS 18 will replace IAS 1 Presentation of Financial Statements and applies for annual reporting period beginning on or after 1 January 2027. The new standard introduces the following key new requirements: - Entities are required to classify all income and expenses in one of five categories in the income statement, namely the operating, investing, financing, discontinued operations and income taxes categories. Entities are also required to present a newly defined operating profit subtotal. Entities' net profit will not change. - Management-defined performance measures (MPMs) are disclosed in a single note in the financial statements. - Enhanced guidance is provided on how to gather information in the financial statements. In addition, all entities are required to use the operating profit subtotal as the starting point for the statement of cash flows when reporting cash flows from operating activities under the indirect method. The Group is still in the process of assessing the impact of IFRS 18, particularly with respect to the structure of the Group's income statement, the statement of cash flows and the additional disclosures required for MPMs. The Group is also assessing the impact on how information is grouped in the financial statements, including for items currently labelled as \u201dother\u201d. So far, the Group has identified the following main possible impacts that the initial application of IFRS 18 will have on its financial statements for the year 2027: - Foreign currency exchange gains and losses will no longer be presented in a single line item in the income statement. Instead, they will be classified in the same categories as the income and expenses from the items that give rise to the foreign exchange gains and losses. - Fair value gains and losses on derivatives will be classified in the same categories as the income and expenses affected by the hedged risks, except when it would involve grossing up gains and losses, in which case they will be classified in the operating category, - The line item \u201cExpenses\u201d in the income statement will be disaggregated into more line items, yet to be decided, in accordance with the new requirements in IFRS 18 on the presentation of expenses classified in the operating category. - Interest income from trade receivables will be classified in the operating category in the income statement. - Interest income from cash and cash equivalents will be classified in the investing category in the income statement. - Share of earnings of equity-accounted investees will be classified in the investing category in the income statement. - Dividend revenue from shares in other companies will be classified in the investing category in the income statement. - A new subtotal, \u201cProfit or loss before financing and income taxes\u201d, will be presented in the income statement. - The labelling of some line items in the income statement will change. - Goodwill will be presented as a separate line item in the statement of financial position. - The statement of cash flows will be changed so as to start with operating profit or loss, instead of net earnings for the year. Interest received will be classified as cash flows from investing activities and interest paid will be classified as cash flows from financing activities. - New notes might be added, and existing ones might be modified to fulfil the new requirements in IFRS 18 with respect to the newly defined roles of the primary financial statements and the notes. - A new note will be added to fulfil the new requirements in IFRS 18 with respect to disclosure of management-defined performance measures (MPMs). The note will include, among other things, descriptions of how the MPMs communicate management\u2019s view, how they are calculated, and reconciliations between the MPMs and their most directly comparable subtotal - listed in IFRS 18 or total or subtotal required to be presented or disclosed by IFRS Accounting Standards. The Group will finalize the implementation of IFRS 18 during the year 2026. b. Amendments to accounting standards The following amendments to accounting standards are not expected to have a material impact on the Group's consolidated financial statements in the period of initial application. - Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7), effective for annual reporting periods beginning on or after 1 January 2026. - Annual Improvements to IFRS Accounting Standards \u2013 Volume 11, effective for annual reporting periods beginning on or after 1 January 2026. - Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7), effective for annual reporting periods beginning on or after 1 January 2026. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__57": {
"value": "29. Subsequent events",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__59": {
"value": "a. Basis of consolidation (i) Business combinations Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred into the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognized in profit or loss immediately. Transactions costs are expensed as incurred, except if related to the issue of debt or equity securities. (ii) Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has right to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the Consolidated Financial Statements from the date on which control commences until the date on which control ceases. (iii) Transactions eliminated on consolidation Intra-group balances and transactions and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the Consolidated Financial Statements. (iv) Investment in equity-accounted investees Associates are those entities in which the Group has significant influence, but not control, over financial and operating policies. Joint ventures involve contractual sharing of control. Investment in equity-accounted investees is accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to recognition, the Consolidated Financial Statements include the Group's share of the profit or loss and other comprehensive income of equity-accounted investees, until the date on which significant influence or joint control ceases.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__60": {
"value": "(i) Business combinations Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred into the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognized in profit or loss immediately. Transactions costs are expensed as incurred, except if related to the issue of debt or equity securities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__61": {
"value": "(ii) Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has right to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the Consolidated Financial Statements from the date on which control commences until the date on which control ceases.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__62": {
"value": "(iii) Transactions eliminated on consolidation Intra-group balances and transactions and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the Consolidated Financial Statements.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__63": {
"value": "(iv) Investment in equity-accounted investees Associates are those entities in which the Group has significant influence, but not control, over financial and operating policies. Joint ventures involve contractual sharing of control. Investment in equity-accounted investees is accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to recognition, the Consolidated Financial Statements include the Group's share of the profit or loss and other comprehensive income of equity-accounted investees, until the date on which significant influence or joint control ceases.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__64": {
"value": "b. Foreign currency (i) Foreign currency transactions Transactions in foreign currencies are translated to the respective functional currencies of Group entities at exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are retranslated to the functional currency at the exchange rate at that date. The foreign currency gain or loss on monetary items is the difference between amortized cost in the functional currency at the beginning of the year, adjusted for effective interest and payments during the year and the amortized costs in foreign currency translated at the exchange rate at the end of the year. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are retranslated to the functional currency at the exchange rate at the date that the fair value was determined. Foreign currency differences arising on retranslation are recognized in profit or loss. (ii) Foreign operations The assets and liabilities of foreign operations, including fair value adjustments arising on acquisition, are translated to EUR at foreign exchange rates at the reporting date. The income and expenses of foreign operations are translated to EUR at the average exchange rate for the year. Foreign currency differences are recognized in other comprehensive income and accumulated translation reserves, except for the extent that the translation difference is allocated to non-controlling interest. When a foreign operation is disposed of in its entirety or partially such that control or significant influence is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as part of the gain or loss on disposal. If the Group disposes of part of its interest in a subsidiary but retains control, the relevant proportion of the cumulative amount is reattributed to non-controlling interest. When the Group disposes of only part of an associate while retaining significant influence, the relevant proportion of the cumulative amount is reclassified to profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__65": {
"value": "c. Financial instruments (i) Non-derivative financial assets The Group has the following non-derivative financial assets: trade and other receivables, cash and cash equivalents and unlisted equity shares. (ii) Derivative financial instruments and hedge accounting A derivative is a financial instrument or other contract, the value of which changes in response to a change in an underlying variable such as an exchange or interest rate, which requires no initial net investment or initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors, and which is settled at a future date. Derivatives are recognized at fair value. Fair value changes are recognized in the income statement as finance income and expense. Derivatives with positive fair values are recognized as financial assets and derivatives with negative fair values are recognized as trading liabilities. The Group holds derivative financial instruments to hedge a part of its exposure to fluctuation in currency and interest rates. When a derivative is designated as a cash flow hedging instrument, the effective portion of the changes in the fair value of the derivative is recognized in other comprehensive income and accumulated in the hedging reserve in equity. Any ineffective portion of the changes in the fair value of the derivative is recognized immediately in profit or loss. The amount accumulated in equity is retained in other comprehensive income and reclassified to profit or loss in the same period or periods during which the hedged forecast cash flows affect profit or loss or the hedged item affects profit or loss. ETS forward contracts The Group enters into forward contracts to purchase ETS units to meet expected future compliance requirements. These contracts are not designated in a hedge accounting relationship and are measured at fair value through profit or loss, with all fair value changes recognized immediately in profit or loss within finance income and expense. On delivery of ETS units, the derivative is derecognized and the ETS units are recognized as intangible assets at cost, measured at the settlement amount. Where cash payment is made concurrently with delivery, the ETS units and the cash outflow are recognized at the same time. Where payment is made after delivery, a trade payable is recognized until payment is made. (iii) Cash and cash equivalents Cash and cash equivalents comprise cash balances and call deposits with original maturities of three months or less. (iv) Non-derivative financial liabilities The Group has the following non-derivative financial liabilities: loans and borrowings and trade and other payables. Such financial liabilities are recognized initially at fair value plus any directly attributable transaction costs. Subsequent to initial recognition these financial liabilities are measured at amortized cost using the effective interest method. (v) Share capital Share capital is classified as equity. Incremental costs directly attributable to issue of share capital is recognized as a deduction from equity, net of any tax effects. When share capital is repurchased, the amount of consideration paid, which includes directly attributable costs, net of any tax effects, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented as a deduction from total equity. When treasury shares are sold or reissued subsequently, the amount received is recognized as an increase in equity and the resulting surplus or deficit on the transaction is presented within share premium.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__66": {
"value": "(i) Non-derivative financial assets The Group has the following non-derivative financial assets: trade and other receivables, cash and cash equivalents and unlisted equity shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__67": {
"value": "(ii) Derivative financial instruments and hedge accounting A derivative is a financial instrument or other contract, the value of which changes in response to a change in an underlying variable such as an exchange or interest rate, which requires no initial net investment or initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors, and which is settled at a future date. Derivatives are recognized at fair value. Fair value changes are recognized in the income statement as finance income and expense. Derivatives with positive fair values are recognized as financial assets and derivatives with negative fair values are recognized as trading liabilities. The Group holds derivative financial instruments to hedge a part of its exposure to fluctuation in currency and interest rates. When a derivative is designated as a cash flow hedging instrument, the effective portion of the changes in the fair value of the derivative is recognized in other comprehensive income and accumulated in the hedging reserve in equity. Any ineffective portion of the changes in the fair value of the derivative is recognized immediately in profit or loss. The amount accumulated in equity is retained in other comprehensive income and reclassified to profit or loss in the same period or periods during which the hedged forecast cash flows affect profit or loss or the hedged item affects profit or loss. ETS forward contracts The Group enters into forward contracts to purchase ETS units to meet expected future compliance requirements. These contracts are not designated in a hedge accounting relationship and are measured at fair value through profit or loss, with all fair value changes recognized immediately in profit or loss within finance income and expense. On delivery of ETS units, the derivative is derecognized and the ETS units are recognized as intangible assets at cost, measured at the settlement amount. Where cash payment is made concurrently with delivery, the ETS units and the cash outflow are recognized at the same time. Where payment is made after delivery, a trade payable is recognized until payment is made.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__68": {
"value": "(iii) Cash and cash equivalents Cash and cash equivalents comprise cash balances and call deposits with original maturities of three months or less.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__70": {
"value": "(iv) Non-derivative financial liabilities The Group has the following non-derivative financial liabilities: loans and borrowings and trade and other payables. Such financial liabilities are recognized initially at fair value plus any directly attributable transaction costs. Subsequent to initial recognition these financial liabilities are measured at amortized cost using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__69": {
"value": "(iv) Non-derivative financial liabilities The Group has the following non-derivative financial liabilities: loans and borrowings and trade and other payables. Such financial liabilities are recognized initially at fair value plus any directly attributable transaction costs. Subsequent to initial recognition these financial liabilities are measured at amortized cost using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__71": {
"value": "d. Property, vessels and equipment (i) Recognition and measurement Items of property, vessels and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. When parts of an item of property, vessels and equipment have different useful lives, they are accounted for as separate items (major components) of property, vessels and equipment. Gains and losses on disposal of an item of property, vessels and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, vessels and equipment, and are recognized net in profit or loss. (ii) Subsequent costs The cost of replacing part of an item of property, vessels and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the part will flow to the Group, and its cost can be measured reliably. The carrying amount of the replaced part is derecognized. The costs of the day-to-day servicing of property, vessels and equipment are recognized as profit or loss incurred. (iii) Depreciation Depreciation is calculated for the depreciable amount, which is the cost of an asset less its residual value. Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives of each part of an item of property, vessels and equipment, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. Leased assets are depreciated over the shorter length of the lease term and their useful lives unless it is reasonably certain that the Group will obtain ownership by the end of the lease term. Land is not depreciated. The estimated useful lives of buildings, vessels and equipment are as follows: The estimated useful lives of buildings, vessels and equipment are as follows:Buildings .......................................................................................................................................................................15 - 50 yearsVessels ..........................................................................................................................................................................5 - 25 yearsContainers and equipment .........................................................................................................................................2 - 35 yearsDepreciation methods, useful lives and residual values are reviewed at each year-end and adjusted if appropriate.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__72": {
"value": "(ii) Subsequent costs The cost of replacing part of an item of property, vessels and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the part will flow to the Group, and its cost can be measured reliably. The carrying amount of the replaced part is derecognized. The costs of the day-to-day servicing of property, vessels and equipment are recognized as profit or loss incurred. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__73": {
"value": "(iii) Depreciation Depreciation is calculated for the depreciable amount, which is the cost of an asset less its residual value. Depreciation is recognized in profit or loss on a straight-line basis over the estimated useful lives of each part of an item of property, vessels and equipment, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. Leased assets are depreciated over the shorter length of the lease term and their useful lives unless it is reasonably certain that the Group will obtain ownership by the end of the lease term. Land is not depreciated. The estimated useful lives of buildings, vessels and equipment are as follows: The estimated useful lives of buildings, vessels and equipment are as follows:Buildings .......................................................................................................................................................................15 - 50 yearsVessels ..........................................................................................................................................................................5 - 25 yearsContainers and equipment .........................................................................................................................................2 - 35 yearsDepreciation methods, useful lives and residual values are reviewed at each year-end and adjusted if appropriate.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__74": {
"value": "e. Intangible assets (i) Goodwill and brand names Goodwill represents the excess of the cost of an acquisition over the fair value of the Group\u2019s share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill and brand names are measured at cost less accumulated impairment losses. The value of the brand name \u201eEimskip\u201c and the brand names of other acquired subsidiaries are included among brand names. (ii) Customer related intangible assets Customer relationships and other intangible assets with finite useful lives that have been acquired as part of acquisition are amortized using the straight-line method. (iii) Amortization Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than brand name, from the date that they are available for use, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. The estimated useful lives are as follows: Software ........................................................................................................................................................................3 - 7 yearsMarket and customer related ......................................................................................................................................10 - 19 yearsAmortization methods, useful lives and residual values are reviewed at each year-end and adjusted if appropriate. (iv) ETS Units ETS units (emission allowances) purchased on the market are recognized as intangible assets. ETS units are measured at cost, which represents the purchase price, and are not amortized. ETS units are derecognized when surrendered to the authorities to settle the Group\u2019s emission obligations or when sold. The Group reviews the carrying amounts of ETS units at each reporting date and assesses whether any impairment indicators exist. An obligation for emissions is recognized as a liability as the Group emits CO\u2082. The liability is measured at the best estimate of the expenditure required to settle the liability at the end of the reporting period, taking into account the current carrying amount of any ETS units held. To the extent that the Group holds ETS units that will be used to settle the obligation, the liability is measured at the carrying amount of those units. Any shortfall where emissions exceed the units on hand is measured at the current market price of the additional number of ETS units required to cover the shortfall. Differences between the carrying amount of ETS units surrendered and the corresponding emission liability derecognized are included in profit or loss as part of bunker cost.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__75": {
"value": "(ii) Customer related intangible assets Customer relationships and other intangible assets with finite useful lives that have been acquired as part of acquisition are amortized using the straight-line method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__76": {
"value": "(iii) Amortization Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than brand name, from the date that they are available for use, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. The estimated useful lives are as follows: Software ........................................................................................................................................................................3 - 7 yearsMarket and customer related ......................................................................................................................................10 - 19 yearsAmortization methods, useful lives and residual values are reviewed at each year-end and adjusted if appropriate. (iv) ETS Units ETS units (emission allowances) purchased on the market are recognized as intangible assets. ETS units are measured at cost, which represents the purchase price, and are not amortized. ETS units are derecognized when surrendered to the authorities to settle the Group\u2019s emission obligations or when sold. The Group reviews the carrying amounts of ETS units at each reporting date and assesses whether any impairment indicators exist. An obligation for emissions is recognized as a liability as the Group emits CO\u2082. The liability is measured at the best estimate of the expenditure required to settle the liability at the end of the reporting period, taking into account the current carrying amount of any ETS units held. To the extent that the Group holds ETS units that will be used to settle the obligation, the liability is measured at the carrying amount of those units. Any shortfall where emissions exceed the units on hand is measured at the current market price of the additional number of ETS units required to cover the shortfall. Differences between the carrying amount of ETS units surrendered and the corresponding emission liability derecognized are included in profit or loss as part of bunker cost.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__77": {
"value": "f. Leases At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Eimskip is not a third-party lessor in any material instances. (i) Leases in which the Group is a lessee The Group recognizes a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-use asset reflects that the Group will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s incremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate. The Group determines its incremental borrowing rate by obtaining interest rates from various external financing sources and makes certain adjustments to reflect the terms of the lease and type of asset leased. Lease payments included in the measurement of the lease liability comprise the following: - fixed payments, including in-substance fixed payments. \u2013 variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date. \u2013 amounts expected to be payable under a residual value guarantee; and \u2013 the exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewal period if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the Group is reasonably certain not to terminate early. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Group\u2019s estimate of the amount expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a purchase, extension or termination option or if there is a revised in-substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. The Group presents right-of-use assets and lease liabilities separately in the statement of financial position. (ii) Short-term leases and leases of low-value assets The Group has elected not to recognize right-of-use assets and lease liabilities for leases of low-value assets and short-term leases that have a lease term of 12 months or less, with the exception of vessel leases that have a lease term that varies between 3 months and 5 years. The Group recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease term.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__78": {
"value": "g. Inventories Inventories mainly consist of oil, spare parts and other supplies.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__79": {
"value": "h. Impairment (i) Financial assets (including receivables) A financial asset not carried at fair value through profit or loss is assessed at each reporting date to determine whether there is objective evidence that it is impaired. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. Objective evidence that financial assets are impaired can include default or delinquency by a debtor, restructuring of an amount due to the Group on terms that the Group would not consider otherwise, indications that a debtor or issuer will enter bankruptcy and the disappearance of an active market for security. The Group considers evidence of impairment for trade receivables at both a specific asset and collective level. All individually significant trade receivables are assessed for specific impairment. All individually significant trade receivable found not to be specifically impaired are then collectively assessed for any impairment that has been incurred but not yet identified. Trade receivables that are not individually significant are collectively assessed for impairment by grouping receivables with similar risk characteristics. In assessing collective impairment, the Group uses historical trends of the probability of default, timing of recoveries and the amount of loss incurred, adjusted for management\u2019s judgement as to whether current economic and credit conditions are such that the actual losses are likely to be greater or less than suggested by historical trends. A credit loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset\u2019s original effective interest rate. Losses are recognized in profit or loss and reflected in an allowance account against receivables. Interest on the impaired asset continues to be recognized through the unwinding of the discount. When a subsequent event causes the amount of credit loss to decrease, the decrease in credit loss is reversed through profit or loss. (ii) Non - financial assets The carrying amounts of the Group\u2019s non-financial assets, other than inventories and deferred tax assets, are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, the asset\u2019s recoverable amount is estimated. For intangible assets that have indefinite lives or that are not yet available for use, recoverable amount is estimated annually at the same time. The recoverable amount of an asset is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into smallest group of assets that generate cash inflows from continuing use that are largely independent of cash inflows of other assets or groups of assets (the \"cash-generating unit\"). An impairment loss is recognized if the carrying amount of an asset or its cash-generating unit exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses recognized in prior periods are assessed at each reporting date for any indication that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__80": {
"value": "(i) Financial assets (including receivables) A financial asset not carried at fair value through profit or loss is assessed at each reporting date to determine whether there is objective evidence that it is impaired. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. Objective evidence that financial assets are impaired can include default or delinquency by a debtor, restructuring of an amount due to the Group on terms that the Group would not consider otherwise, indications that a debtor or issuer will enter bankruptcy and the disappearance of an active market for security. The Group considers evidence of impairment for trade receivables at both a specific asset and collective level. All individually significant trade receivables are assessed for specific impairment. All individually significant trade receivable found not to be specifically impaired are then collectively assessed for any impairment that has been incurred but not yet identified. Trade receivables that are not individually significant are collectively assessed for impairment by grouping receivables with similar risk characteristics. In assessing collective impairment, the Group uses historical trends of the probability of default, timing of recoveries and the amount of loss incurred, adjusted for management\u2019s judgement as to whether current economic and credit conditions are such that the actual losses are likely to be greater or less than suggested by historical trends. A credit loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset\u2019s original effective interest rate. Losses are recognized in profit or loss and reflected in an allowance account against receivables. Interest on the impaired asset continues to be recognized through the unwinding of the discount. When a subsequent event causes the amount of credit loss to decrease, the decrease in credit loss is reversed through profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__81": {
"value": "(ii) Non - financial assets The carrying amounts of the Group\u2019s non-financial assets, other than inventories and deferred tax assets, are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, the asset\u2019s recoverable amount is estimated. For intangible assets that have indefinite lives or that are not yet available for use, recoverable amount is estimated annually at the same time. The recoverable amount of an asset is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into smallest group of assets that generate cash inflows from continuing use that are largely independent of cash inflows of other assets or groups of assets (the \"cash-generating unit\"). An impairment loss is recognized if the carrying amount of an asset or its cash-generating unit exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses recognized in prior periods are assessed at each reporting date for any indication that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__82": {
"value": "(i) A defined contribution plan is a post-employment benefit plan under which an entity pays contributions to a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognized as an employee benefit expense in profit or loss in the periods during which services are rendered by employees.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__83": {
"value": "(ii) The Group operates an equity-settled, share-based compensation plan, under which the entity receives services from employees as consideration for equity instruments (stock options) of the Group. The fair value of the employee services received in exchange for the grant of the stock options is recognized as an expense. The total amount to be expensed is determined by reference to the fair value of the stock options granted, excluding the impact of any non-market service and performance vesting conditions. Nonmarket vesting conditions, e.g. remaining an employee of the entity over specified time, are included in assumptions about the number of stock options that are expected to be vest. The total amount expensed is recognized over the vesting period, which is the period over which all the specified vesting conditions are to be satisfied. At reporting date, the entity revises its estimates of the number of stock options that are expected to vest based on the non-market vesting conditions. It recognizes the impact of the revision to original estimates, if any, in the Consolidated Statement of Income, with a corresponding adjustment to equity. The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the stock options are exercised. The fair value of the employee stock options granted is measured using the Black-Scholes formula. Measurement inputs include share price on measurement date, exercise price of the stock options, expected volatility based on weighted average historic volatility adjusted for changes expected due to publicly available information, weighted average expected life of the instruments based on historical experience and general stock option holder behavior, expected dividends, and the risk-free interest rate based on government bonds. Service and non-market performance conditions attached to the transactions are not taken into account in determining fair value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__84": {
"value": "j. Provisions A provision is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__85": {
"value": "k. Revenue IFRS 15 establishes a comprehensive framework for determining whether, how much and when revenue is recognized. According to IFRS 15, revenue is recognized when control over a good or service is transferred to a customer. Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer rebates and other similar allowances. (i) Revenue recognition in Liner services Liner services is a door-to-door transportation process where customers can enter or exit the process whenever before the terminal handling in exports and after the terminal handling in imports. Activities included in liner services are pre-carriage, warehousing, terminal handling, container services, sea-transportation, documentation, on-carriage and distribution. Eimskip considers each activity in the liner transportation process to be a distinct performance obligation. For each activity, with the exception of sea-transportation, revenue is recognized when the performance obligation has been satisfied or at a certain point-in-time. Revenue from sea-transportation is recognized over time in accordance with voyage days of the vessel already sailed in proportion to total estimated voyage days for the route. The consideration received for the services is allocated to each performance obligation based on tariff or stand-alone selling prices. Rebates are allocated to each performance obligation based on tariff or stand-alone selling prices. (ii) Revenue recognition in Forwarding services Forwarding services are a transportation solution outside Eimskip\u2018s own operating system but is materially the same process as the liner services.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__86": {
"value": "(iii) Payment terms and warranties Customers are invoiced on a monthly basis and consideration is payable when invoiced. Payment terms varies but are usually around 30 days and penal interest collected for overdue invoices. While deferred payment terms may be agreed in rare circumstances, the deferral never exceeds 12 months. The transaction price is therefore not adjusted for the effects of a significant financing component. All goods in transport are insured by the cargo owners and they have no claims on the company for damages or delays.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__87": {
"value": "l. Finance income and finance expense Finance income comprises interest income on funds invested and dividend income. Interest income is recognized as it accrues in profit or loss, using an effective interest method. Dividend income is recognized in profit or loss on the date that the Group's right to receive payment is established. Finance expenses comprise interest expense on borrowings. Borrowing costs that are not directly attributable to the acquisition, construction or production of an qualifying asset are recognized in profit or loss using the effective interest method. Foreign currency gains and losses are reported on net basis as finance income or finance expense.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__88": {
"value": "m. Income tax Income tax expense comprises current and deferred tax. Current tax and deferred tax are recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity or in other comprehensive income. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is not recognized for the following temporary differences: the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss. In addition, deferred tax is not recognized for taxable temporary differences arising on the initial recognition of goodwill. Deferred tax is measured at the tax rates that are expected to be applied to the temporary differences when they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Eimskip is in scope of the Pillar Two regulations. Eimskip has applied the temporary exception, introduced in May 2023, from the accounting requirements for deferred taxes in IAS 12, so that the group neither recognizes nor discloses information about deferred tax assets and liabilities related to Pillar Two income taxes.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__89": {
"value": "n. Earnings per share The Group presents basic and diluted earnings per share (EPS) data for its shareholders. Basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted average number of shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to ordinary shareholders and the weighted average number of shares outstanding for the effects of all dilutive potential shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__90": {
"value": "o. Segment reporting An operating segment is a component of the Group that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the Group\u2019s other components. All operating segments\u2019 operating results are reviewed regularly by the CEO to make decisions about resources to be allocated to the segment and assess its performance.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:549300IUR8Q7Y44KBL02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}