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"pp-value-4-1": {
"value": "General information Salmon Evolution ASA and its subsidiaries, Salmon Evolution Norway AS, Salmon Evolution International AS, Salmon Evolution Dale AS and Salmon Evolution Sales AS (the \u201cCompany\u201d, \"SE\" or \"the Group\") is a Norwegian business headquartered in Hustadvika kommune in M\u00f8re og Romsdal. SE is building a land-based salmon farming facility at Indre Har\u00f8y, with a planned annual production of 31,500 tons HOG fully developed of which phase 1 has a planned annual production of 7,900 tons HOG. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-6-1": {
"value": "Consolidation These consolidated statements for the period ended 31 December 2023 include Salmon Evolution ASA together with its subsidiaries Salmon Evolution Norway AS, Salmon Evolution International AS, Salmon Evolution Sales AS and Salmon Evolution Dale AS. In 2022 the Group established two new companies \u2013 Salmon Evolution North America Holdings LLC and Salmon Evolution North America LLC. Both companies are wholly owned by Salmon Evolution, but the legal entities had no activity during 2022 nor in 2023. Consolidation principles Subsidiaries are all entities over which the Group has control. The Group controls an investee if all three of the following elements are present: power over the investee, exposure to variable returns from the investee, and the ability of the investor to use its power to affect those variable returns. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. The accompanying consolidated financial statements include the accounts of the subsidiaries mentioned above. When necessary, adjustments are made to the local financial statements of the Group subsidiaries to conform with the consolidated Group\u2019s accounting policies presented under IFRS. All intercompany balances, transactions, and unrealized gains from intercompany transactions are eliminated upon consolidation. Unrealized losses from intercompany transactions are also eliminated upon consolidation unless the transaction provides evidence of an impairment of the transferred asset. The assets, liabilities, income, and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated financial statements from the date in which the Group gains control until the date in which the Group ceases to control the subsidiary. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-5-1": {
"value": "Basis of preparation The consolidated financial statements of the Group for the year ended 31 December 2023 is prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU. The consolidated financial statements ended 31 December 2023 comprise the income statement, statement of comprehensive income, statement of financial position, statement of cash flow, statement of changes in equity and note disclosures. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-11-1": {
"value": "Going concern The Group has prepared the consolidated financial statement on a going concern basis. When assessing this assumption, management has assessed all available information about the future. After making such assessments, management has a reasonable expectation that the Group has adequate resources to continue its operational existence for the foreseeable future. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-8-1": {
"value": "Accounting policies Adoption of new and revised standards The following standards and amendments was mandatory application for the first time for the reporting period commencing 01.01.2023 - Disclosure of Accounting Policies (Amendment to IAS 1 and IFRS Practice Statement 2)- Deferred Tax related to Assets and Liabilities arising from a Single Transaction(Amendments to IAS 12)- IFRS 17 Insurance Contracts- Definition of Accounting Estimates (Amendment to IAS 8)None of the amendments listed above have had any material impact on the financial statements. Standards and amendments issued but not yet effective The following standards and amendments was mandatory application for the first time for the reporting period commencing after 01.01.2023: - Lease Liability in a Sale and Leaseback (Amendment to IFRS 16)- IAS 1 Presentation of Financial Statements (Amendment \u2013 Classification of Liabilities asCurrent or Non-CurrentNone of the amendments listed above is expected to have any material any impact on financial statements. Basis of measurement The financial statements have been prepared under the historical cost basis, except for the following items: - Financial derivatives, measured at fair value through profit or loss.- Biological assets, measured at fair value through profit or loss.Functional and presentation currency Items included in the financial statements are presented in the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The financial statements are presented in Norwegian kroner (NOK), which is the Parent company, and material subsidiaries, functional and presentation currency. Transactions and balances Transactions in currencies other than the entity's functional currency (foreign currency) are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates are generally recognized in profit or loss. Foreign exchange gains and losses that relate to borrowings are presented in the statement of profit or loss, within finance costs. All other foreign exchange gains and losses are presented in the statement of profit or loss on a net basis within other financial items. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss. Non-monetary items that are measured in terms of historical cost in a foreign currency are not subsequently revaluated. Government grants Government grants are recognized when there is reasonable assurance that the grant will be received and when the Company is compliant with all conditions attached. When the grant relates to an expense item, it is recognized as income over the period that the costs it is intended to compensate are expensed. When the grant relates to an asset, it is deducted from the carrying amount of the asset - the grant is then recognized in profit or loss over the useful life of a depreciable asset by way of a reduced depreciation charge. Government grants are presented in the accompanying statements of profit and loss as other income. Revenue Revenue from contracts with customers as defined in IFRS 15 is recognised when control of the goods are transferred to the customer at an amount that reflects the consideration to which the group expects to be entitled in exchange for those goods. Revenue for the Group derives both from the sale of smolt from contract with customer and sale of whole and processed salmon in the spot marked. It has not been made any sales contracts. The Group recognised revenue at the point in time when control of the goods is transferred to the customer at an amount that reflects the expected amount that the group is entitled to have for the goods. The sales price is based on available market price where the price will vary with both quality and size. Normal credit term of the sales transactions is 30 days. If the delivered products has discrepancies compared to the agreed sales contract, cash refunds are given to the customer. Up until now, refunds are not material. Deferred tax Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilized. Such assets and liabilities are not recognized if the temporary difference arises from the initial recognition of goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. Deferred tax liabilities are recognized for taxable temporary differences Employee benefits Liabilities for wages and salaries, including equity settled share based payments, non-monetary benefits, annual leave and accumulating sick leave that are expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are recognised in respect of employees\u2019 services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations in the balance sheet. Share based payments Information relating to the Company's employee stock option scheme is set out in note 9. The fair value of options granted under the scheme is recognised as an employee benefits expense with a corresponding increase in equity. The total amount to be expensed is determined by reference to the fair value of the options granted: - including any market performance conditions (eg the entity\u2019s share price) - excluding the impact of any service and non-market performance vesting conditions (eg profitability, sales growth targets and remaining an employee of the entity over a specified time period), and - including the impact of any non-vesting conditions (eg the requirement for employees to save or holdings shares for a specific period of time). Total fair value is expensed over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied. At the end of each period, the entity revises its estimates of the number of options that are expected to vest based on the non-market vesting and service conditions. It recognizes the impact of the revision to original estimates, if any, in profit or loss, with a corresponding adjustment to equity. Income Tax The tax expense represents the sum of the tax currently payable and change in deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Company\u2019s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Leases All leasing agreements with a duration exceeding 12 months are capitalized. The Group assesses whether a legally enforceable contract is or contains a lease at the inception date of the contract. The assessment includes several criteria to be determined based on judgment that includes whether there is an identifiable asset in connection to the lease, whether the Group has the right to control the use of the identifiable asset, and whether the Group can obtain substantially all economic benefits from the identifiable asset. The Group recognizes a right-of-use (\u201cROU\u201d) asset and a lease liability at the lease commencement date. The lease liability is calculated based on the present value of the contractual minimum lease payments using the incremental interest rate of the lease. The contractual minimum lease payments consist of fixed payments based on contractual amount at the time of conclusion of the agreement. The lease liability is subsequently measured at amortized cost under the effective interest rate during the lease term and may also be adjusted to management\u2019s reassessment of future lease payments based on options exercised, arising on investments in subsidiaries and associates, and interests in joint ventures, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments and interests are only recognized to the extent that it is probable that there will be sufficient taxable profits against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realized based on tax laws and rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited in other comprehensive income, in which case the deferred tax is also dealt with in other comprehensive income. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis. Current tax and deferred tax for the year Current and deferred tax are recognized in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively. Deferred tax benefit has not been recognized in the balance sheet as the Group is in its start-up phase and does not have any historical results to refer to when assessing whether future taxable profits will be sufficient to utilize the tax benefit. Cash and cash equivalents For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand and deposits held at call with financial institutions. Financial instruments A financial instrument is any contract that gives rise to a financial asset for one entity and a financial liability or equity instrument for another entity. Interest rate swap The Group has entered into interest rate swap to hedge its risk exposure to interest-bearing debt. Changes in fair value of those derivates is recognized as unrealized profit/loss under financial income/loss and allocated to, an unrealized profit/loss as other current receivables in the balance sheet. Currency hedging Salmon Evolution Sales AS make use of forward currency contracts to hedge against fluctuations in exchange rates that arises during the period between when Salmon Evolution Sales enters into a sales contract and when the product is paid for. Changes in fair value of those contracts is recognized as unrealized profit/loss under financial income/loss and to other current receivables in the balance sheet. Power contracts The Group has entered into power supply contract with Statkraft in order to secure stabile and predictable fluctuations in the power prices. The Group only secures power that is intended for own use. Due to changes in the construction and production plan, a significant part of the power contract made for 2023 has not been used for internal purposes. Hence, the contract was not considered as own use, and therefore measured at fair value. Changes in fair value in these derivates is recognized as unrealized profit/loss under financial income/loss and allocated to, an unrealized profit/loss as other current receivables in the balance sheet. The contract period for this contract ended 31.12.2023. renegotiations, or changes of an index rate. The ROU asset is calculated based on the lease liability, plus initial direct costs towards the lease, and less any incentives granted by the lessor. The ROU asset is subsequently amortized under the straight-line method under the shorter of the lease term or the useful life of the underlying asset and is included as part of depreciation and amortization in the accompanying statements of other comprehensive income. Leases that fall under the IFRS 16 short-term exception are recognized on a straight-line basis over the lease term. Trade receivables, loans and other receivables Trade receivables, loans and other receivables are recognized at invoiced amount and subsequently measured at amortized cost using the effective interest method, less provision for impairment. See note 3, 17 and 18 for further information about the Group\u2019s accounting for trade receivables, loans, other receivables and credit risk. Goodwill When the Group assumes control over a separate business entity for a consideration that exceeds the fair value of the individual assets and liabilities assumed, the difference is entered as goodwill in the statement of financial position. Goodwill is not depreciated but is tested for impairment annually if there are indications that its value is lower than the carrying amount. See note 11 for further information. Property, plant & equipment Property, plant, and equipment is measured at cost, which includes capitalized borrowing costs, less accumulated depreciation and costs include expenditures that are directly attributable to the acquisition and placement of fixed assets in service ready for intended use. This includes capitalized costs such as personnel expenses, rent of premises and equipment and other project related costs to be part of the production facility expenditures. Costs of major replacements and renewals that substantially extend the economic life and functionality of fixed asset are capitalized. Costs associated with normal maintenance and repairs are expensed as incurred. Assets are normally considered property, plant, and equipment if the useful economic life exceeds one year. Straight-line depreciation is applied over the useful life of property, plant, and equipment based on the asset\u2019s historical cost. If a substantial part of an asset has an individual and different useful life, that portion is depreciated separately. The asset\u2019s residual value and useful life are evaluated annually. Gains or losses arising from the disposal or retirement of an asset are determined as the difference between the sales proceeds and the carrying amount of the asset and recognized as part of other income in the accompanying statements of other comprehensive income. Depreciation is charged to expense when the property, plant or equipment is ready for intended use. The group considered the test- and verification phase for first phase of its Indre Har\u00f8y facility ready for intended use from April 2023, and started depreciations from that time. Intangible assets Expenses related to research activities are expensed as incurred. Expenses related to development activities are capitalized if the product or process is technically and commercially feasible, and the Group has adequate resources to complete the development. Patents are capitalized and measured at cost less accumulated amortization and any accumulated impairment losses, if any. Impairment Management reviews long-lived assets for impairment annually, or more frequently, whenever events or changes in circumstances indicate that the carrying value may not be recoverable. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. When such assets are identified, with certain indicators, an impairment test will be carried out. If an evaluation is required, the estimated future undiscounted cash flows associated with the asset are compared to the asset\u2019s carrying value to determine if an adjustment for impairment to such asset is necessary. The effect of any impairment would be to expense the difference between the fair value of such asset and it\u2019s carrying value. Non-financial assets that suffered Biological assets Biological assets are, in accordance with IAS 41, measured at fair value unless the fair value cannot be measured reliably. For salmon in the grow-out facility, a present value model is applied to estimate the fair value. For roe, fry and smolt, historical cost is deemed to provide the best estimate of fair value, and hence applied. For further information, please refer to note 6. Borrowings Borrowings are initially recognized at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortized cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognized in profit or loss over the period of the borrowings using the effective interest method. Borrowings derecognized when the obligation specified in the contract is discharged, cancelled, or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in consolidated statement of profit or loss within the line other financial items, net. Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period. Trade and Other Receivables Trade receivables are initially recognized at amortized cost, less a provision for expected credit losses. Credit loss provisions are based on individual customer assessments over each reporting period and not on a 12-month period. The Group has procedures to ensure that products are only sold to customers with satisfactory creditworthiness, where credit insurance is used when deemed necessary. This risk is, per 31.12.2023, not considered to be material. In 2023 all produced fish was sold to Salmon Evolution Sales AS, which in turn sold it to external customers. The sales company secures the bulk of its sales through credit insurance. Classification of current and non-current items Assets are classified as current when it expected to be realized or sold, or to be used in the Group's normal operating cycle, or falls due or is expected to be realized within 12 months after the end of the reporting date. Assets that do not fall under this definition is classified as non-current. Liabilities are classified as current when they are expected to be settled in the normal operating cycle of the Group or are expected to be settled within 12 months after the reporting date, or if the Group does not have an unconditional right to postpone settlement for at least 12 months after the reporting date. Liabilities that do not fall under this definition are classified as non-current. an impairment are reviewed for possible reversal of the impairment at the end of each reporting period. In accordance with IAS 23, the Group\u2019s loan agreements are subject to the following principles relating to borrowing costs: General and specific borrowing costs that are attributable to the acquisition, construction or production of a qualifying asset are capitalized during the period of time that is required to complete and prepare the asset for its intended use or sale. Qualifying assets are assets that necessarily take a substantial period of time to get ready for their intended use or sale. Other borrowing costs are expensed in the period in which they are incurred. Pensions The Group offers a defined contribution plan to its employees and pays contributions to privately administered pension insurance plans on a contractual basis. The Group has no further payment obligations once the contributions have been paid. Contributions are recognized as employee benefit expense when they are incurred and are included as part of salary and personnel costs in the statement of profit and loss. Prepaid contributions are recognized as an asset to the extent in which a cash refund or a reduction in the future payments is available. Statement of cash flows The accompanying statements of cash flows are prepared in accordance with the indirect method. Trade and Other Payables Trade and other payables represent unpaid liabilities for goods and services provided to the Group prior to the end of the financial year and are presented as current liabilities unless payment is not due within 12 months after the reporting period. Trade and other payables are recognized initially at their fair value and are subsequently measured at amortized cost using the effective interest method. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-9-2": {
"value": "Basis of measurement The financial statements have been prepared under the historical cost basis, except for the following items: - Financial derivatives, measured at fair value through profit or loss.- Biological assets, measured at fair value through profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-12-2": {
"value": "Functional and presentation currency Items included in the financial statements are presented in the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The financial statements are presented in Norwegian kroner (NOK), which is the Parent company, and material subsidiaries, functional and presentation currency. Transactions and balances Transactions in currencies other than the entity's functional currency (foreign currency) are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates are generally recognized in profit or loss. Foreign exchange gains and losses that relate to borrowings are presented in the statement of profit or loss, within finance costs. All other foreign exchange gains and losses are presented in the statement of profit or loss on a net basis within other financial items. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss. Non-monetary items that are measured in terms of historical cost in a foreign currency are not subsequently revaluated. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-14-2": {
"value": "Revenue Revenue from contracts with customers as defined in IFRS 15 is recognised when control of the goods are transferred to the customer at an amount that reflects the consideration to which the group expects to be entitled in exchange for those goods. Revenue for the Group derives both from the sale of smolt from contract with customer and sale of whole and processed salmon in the spot marked. It has not been made any sales contracts. The Group recognised revenue at the point in time when control of the goods is transferred to the customer at an amount that reflects the expected amount that the group is entitled to have for the goods. The sales price is based on available market price where the price will vary with both quality and size. Normal credit term of the sales transactions is 30 days. If the delivered products has discrepancies compared to the agreed sales contract, cash refunds are given to the customer. Up until now, refunds are not material. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-13-2": {
"value": "Government grants Government grants are recognized when there is reasonable assurance that the grant will be received and when the Company is compliant with all conditions attached. When the grant relates to an expense item, it is recognized as income over the period that the costs it is intended to compensate are expensed. When the grant relates to an asset, it is deducted from the carrying amount of the asset - the grant is then recognized in profit or loss over the useful life of a depreciable asset by way of a reduced depreciation charge. Government grants are presented in the accompanying statements of profit and loss as other income. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-16-2": {
"value": "Employee benefits Liabilities for wages and salaries, including equity settled share based payments, non-monetary benefits, annual leave and accumulating sick leave that are expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are recognised in respect of employees\u2019 services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations in the balance sheet. Share based payments Information relating to the Company's employee stock option scheme is set out in note 9. The fair value of options granted under the scheme is recognised as an employee benefits expense with a corresponding increase in equity. The total amount to be expensed is determined by reference to the fair value of the options granted: - including any market performance conditions (eg the entity\u2019s share price) - excluding the impact of any service and non-market performance vesting conditions (eg profitability, sales growth targets and remaining an employee of the entity over a specified time period), and - including the impact of any non-vesting conditions (eg the requirement for employees to save or holdings shares for a specific period of time). Total fair value is expensed over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied. At the end of each period, the entity revises its estimates of the number of options that are expected to vest based on the non-market vesting and service conditions. It recognizes the impact of the revision to original estimates, if any, in profit or loss, with a corresponding adjustment to equity. Pensions The Group offers a defined contribution plan to its employees and pays contributions to privately administered pension insurance plans on a contractual basis. The Group has no further payment obligations once the contributions have been paid. Contributions are recognized as employee benefit expense when they are incurred and are included as part of salary and personnel costs in the statement of profit and loss. Prepaid contributions are recognized as an asset to the extent in which a cash refund or a reduction in the future payments is available. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-17-2": {
"value": "Income Tax The tax expense represents the sum of the tax currently payable and change in deferred tax. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-18-2": {
"value": "Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Company\u2019s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Current tax and deferred tax for the year Current and deferred tax are recognized in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively. Deferred tax benefit has not been recognized in the balance sheet as the Group is in its start-up phase and does not have any historical results to refer to when assessing whether future taxable profits will be sufficient to utilize the tax benefit. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-15-2": {
"value": "Deferred tax Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilized. Such assets and liabilities are not recognized if the temporary difference arises from the initial recognition of goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. Deferred tax liabilities are recognized for taxable temporary differences arising on investments in subsidiaries and associates, and interests in joint ventures, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments and interests are only recognized to the extent that it is probable that there will be sufficient taxable profits against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realized based on tax laws and rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited in other comprehensive income, in which case the deferred tax is also dealt with in other comprehensive income. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-19-2": {
"value": "Leases All leasing agreements with a duration exceeding 12 months are capitalized. The Group assesses whether a legally enforceable contract is or contains a lease at the inception date of the contract. The assessment includes several criteria to be determined based on judgment that includes whether there is an identifiable asset in connection to the lease, whether the Group has the right to control the use of the identifiable asset, and whether the Group can obtain substantially all economic benefits from the identifiable asset. The Group recognizes a right-of-use (\u201cROU\u201d) asset and a lease liability at the lease commencement date. The lease liability is calculated based on the present value of the contractual minimum lease payments using the incremental interest rate of the lease. The contractual minimum lease payments consist of fixed payments based on contractual amount at the time of conclusion of the agreement. The lease liability is subsequently measured at amortized cost under the effective interest rate during the lease term and may also be adjusted to management\u2019s reassessment of future lease payments based on options exercised, renegotiations, or changes of an index rate. The ROU asset is calculated based on the lease liability, plus initial direct costs towards the lease, and less any incentives granted by the lessor. The ROU asset is subsequently amortized under the straight-line method under the shorter of the lease term or the useful life of the underlying asset and is included as part of depreciation and amortization in the accompanying statements of other comprehensive income. Leases that fall under the IFRS 16 short-term exception are recognized on a straight-line basis over the lease term. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-23-2": {
"value": "Financial instruments A financial instrument is any contract that gives rise to a financial asset for one entity and a financial liability or equity instrument for another entity. Interest rate swap The Group has entered into interest rate swap to hedge its risk exposure to interest-bearing debt. Changes in fair value of those derivates is recognized as unrealized profit/loss under financial income/loss and allocated to, an unrealized profit/loss as other current receivables in the balance sheet. Currency hedging Salmon Evolution Sales AS make use of forward currency contracts to hedge against fluctuations in exchange rates that arises during the period between when Salmon Evolution Sales enters into a sales contract and when the product is paid for. Changes in fair value of those contracts is recognized as unrealized profit/loss under financial income/loss and to other current receivables in the balance sheet. Power contracts The Group has entered into power supply contract with Statkraft in order to secure stabile and predictable fluctuations in the power prices. The Group only secures power that is intended for own use. Due to changes in the construction and production plan, a significant part of the power contract made for 2023 has not been used for internal purposes. Hence, the contract was not considered as own use, and therefore measured at fair value. Changes in fair value in these derivates is recognized as unrealized profit/loss under financial income/loss and allocated to, an unrealized profit/loss as other current receivables in the balance sheet. The contract period for this contract ended 31.12.2023. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-22-2": {
"value": "Cash and cash equivalents For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand and deposits held at call with financial institutions. Statement of cash flows The accompanying statements of cash flows are prepared in accordance with the indirect method. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-27-2": {
"value": "Trade receivables, loans and other receivables Trade receivables, loans and other receivables are recognized at invoiced amount and subsequently measured at amortized cost using the effective interest method, less provision for impairment. See note 3, 17 and 18 for further information about the Group\u2019s accounting for trade receivables, loans, other receivables and credit risk. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-29-2": {
"value": "Property, plant & equipment Property, plant, and equipment is measured at cost, which includes capitalized borrowing costs, less accumulated depreciation and costs include expenditures that are directly attributable to the acquisition and placement of fixed assets in service ready for intended use. This includes capitalized costs such as personnel expenses, rent of premises and equipment and other project related costs to be part of the production facility expenditures. Costs of major replacements and renewals that substantially extend the economic life and functionality of fixed asset are capitalized. Costs associated with normal maintenance and repairs are expensed as incurred. Assets are normally considered property, plant, and equipment if the useful economic life exceeds one year. Straight-line depreciation is applied over the useful life of property, plant, and equipment based on the asset\u2019s historical cost. If a substantial part of an asset has an individual and different useful life, that portion is depreciated separately. The asset\u2019s residual value and useful life are evaluated annually. Gains or losses arising from the disposal or retirement of an asset are determined as the difference between the sales proceeds and the carrying amount of the asset and recognized as part of other income in the accompanying statements of other comprehensive income. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-30-2": {
"value": "Depreciation is charged to expense when the property, plant or equipment is ready for intended use. The group considered the test- and verification phase for first phase of its Indre Har\u00f8y facility ready for intended use from April 2023, and started depreciations from that time. Intangible assets Expenses related to research activities are expensed as incurred. Expenses related to development activities are capitalized if the product or process is technically and commercially feasible, and the Group has adequate resources to complete the development. Patents are capitalized and measured at cost less accumulated amortization and any accumulated impairment losses, if any. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-30-3": {
"value": "Depreciation is charged to expense when the property, plant or equipment is ready for intended use. The group considered the test- and verification phase for first phase of its Indre Har\u00f8y facility ready for intended use from April 2023, and started depreciations from that time. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-31-3": {
"value": "Intangible assets Expenses related to research activities are expensed as incurred. Expenses related to development activities are capitalized if the product or process is technically and commercially feasible, and the Group has adequate resources to complete the development. Patents are capitalized and measured at cost less accumulated amortization and any accumulated impairment losses, if any. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-28-2": {
"value": "Goodwill When the Group assumes control over a separate business entity for a consideration that exceeds the fair value of the individual assets and liabilities assumed, the difference is entered as goodwill in the statement of financial position. Goodwill is not depreciated but is tested for impairment annually if there are indications that its value is lower than the carrying amount. See note 11 for further information. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-32-2": {
"value": "Impairment Management reviews long-lived assets for impairment annually, or more frequently, whenever events or changes in circumstances indicate that the carrying value may not be recoverable. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. When such assets are identified, with certain indicators, an impairment test will be carried out. If an evaluation is required, the estimated future undiscounted cash flows associated with the asset are compared to the asset\u2019s carrying value to determine if an adjustment for impairment to such asset is necessary. The effect of any impairment would be to expense the difference between the fair value of such asset and it\u2019s carrying value. Non-financial assets that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-35-2": {
"value": "Biological assets Biological assets are, in accordance with IAS 41, measured at fair value unless the fair value cannot be measured reliably. For salmon in the grow-out facility, a present value model is applied to estimate the fair value. For roe, fry and smolt, historical cost is deemed to provide the best estimate of fair value, and hence applied. For further information, please refer to note 6. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-38-2": {
"value": "Classification of current and non-current items Assets are classified as current when it expected to be realized or sold, or to be used in the Group's normal operating cycle, or falls due or is expected to be realized within 12 months after the end of the reporting date. Assets that do not fall under this definition is classified as non-current. Liabilities are classified as current when they are expected to be settled in the normal operating cycle of the Group or are expected to be settled within 12 months after the reporting date, or if the Group does not have an unconditional right to postpone settlement for at least 12 months after the reporting date. Liabilities that do not fall under this definition are classified as non-current. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-37-2": {
"value": "Trade and Other Receivables Trade receivables are initially recognized at amortized cost, less a provision for expected credit losses. Credit loss provisions are based on individual customer assessments over each reporting period and not on a 12-month period. The Group has procedures to ensure that products are only sold to customers with satisfactory creditworthiness, where credit insurance is used when deemed necessary. This risk is, per 31.12.2023, not considered to be material. In 2023 all produced fish was sold to Salmon Evolution Sales AS, which in turn sold it to external customers. The sales company secures the bulk of its sales through credit insurance. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-36-2": {
"value": "Borrowings Borrowings are initially recognized at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortized cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognized in profit or loss over the period of the borrowings using the effective interest method. Borrowings derecognized when the obligation specified in the contract is discharged, cancelled, or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in consolidated statement of profit or loss within the line other financial items, net. Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-40-2": {
"value": "In accordance with IAS 23, the Group\u2019s loan agreements are subject to the following principles relating to borrowing costs: General and specific borrowing costs that are attributable to the acquisition, construction or production of a qualifying asset are capitalized during the period of time that is required to complete and prepare the asset for its intended use or sale. Qualifying assets are assets that necessarily take a substantial period of time to get ready for their intended use or sale. Other borrowing costs are expensed in the period in which they are incurred. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-43-2": {
"value": "Trade and Other Payables Trade and other payables represent unpaid liabilities for goods and services provided to the Group prior to the end of the financial year and are presented as current liabilities unless payment is not due within 12 months after the reporting period. Trade and other payables are recognized initially at their fair value and are subsequently measured at amortized cost using the effective interest method. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-44-1": {
"value": "Note 2 Critical estimates and judgements The preparation of financial statements requires the use of accounting estimates which, by definition, will seldom equal the actual results. Management also needs to exercise judgement in applying the Group\u2019s accounting policies. In the process of applying the Group's accounting policies, management has made the following judgements, which have the most significant effect on the amounts recognized in the Group's financial statements: 1) Capitalised costs as assets under constructionAs part of the construction of the Group's production facilities, the Group has capitalized certain costs (such as personnel expenses, rent of premises and equipment and other project related costs), as \"assets under construction\" in accordance with IAS 16 based on an allocation key. The allocation key is employee-based and has been calculated based on the employees that are directly involved in the assets under construction's share of the total salary in the Group. Reference is made to note 11 for details of additions to \"assets under construction\". ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-45-1": {
"value": "2) Biological assetsBiological assets comprise of eggs, smolt and live fish in each tank at the grow-out facility at Indre Har\u00f8y. These assets are accounted for in accordance with IAS 41, and me measured at fair value unless the fair value cannot be measured reliably. The estimation of the fair value relies on a series of uncertain assumptions, e.g., biomass volume, quality, size, market prices, expected future costs, remaining time to harvest. All deviations in biomass volume compared to estimates, is measured when a tank is harvested out. The deviations are normally relatively minor. Similarly, the quality if the fish can normally be estimated with a relatively high degree of certainty, based on historic data and regular controls, given that the fish is kept in a controlled environment in each tank. Categorization of quality is set at facility level. Given that Salmon Evolution split and grade each batch two times in each production cycle, the size distribution in each batch harvested out is normally minor. The accumulated production cost of is based on an allocation of cost to each batch at tank level. The accumulated production cost per kg will normally only deviate from the estimate if the biomass volume is different from the estimate. For estimation of future production costs, there is uncertainty with regards to feed prices, other input costs and biological development. Salmon Evolution tracks and measures cost development vs. expectation for all batches as part of the normal monthly financial closing process. The estimation of future production costs influences the biomass value through the fair value adjustment. A key estimate in the estimation of fair value is the assumed market price, which is the price that Salmon Evolution expect to receive at a future date when the live fish is harvested. Given that Salmon Evolution harvest salmon in Norway, Fish Pool is used with relevant adjustments (see note 6 for more information). For further information, please refer to note 6. 3) Financial derivativesThe purpose of the Group's risk management activities is to establish an overview of financial risks that exists at any given time. As of this date the Group has chosen to employ both interest rate swap agreements to create interest rate stability and power hedging contracts to create stable power supply prices. The derivative financial assets relate to hedging contracts for the Company\u2019s interest rate exposure and consist of an interest rate swap contract of NOK 50 million in Sparebanken Vest and a similar contract of NOK 150 million in Nordea. Both contracts are due January 2028, and has to a swap fixed interest of 1.79 %. Changes in Market Value is registered as unrealized profit/loss under financial income and allocated to, an unrealized profit/loss as other current receivables in the balance sheet. Salmon Evolution Norway AS had a power supply contract with Statkraft AS. In 2022, due to changes in construction timeline and production plan, resulting in secured volume under the contract not being used for own use and hence sold in the spot market, the contract was no longer considered as for own use, and therefore measured at fair value. In 2023 the Group made a new power supply contract with Statkraft AS, securing parts of the estimated power need for 2024, 2025 and 2026. This volume is defined as own use, and therefore not measured at fair value. See note 3 and 19 for more information on classes of financial instruments measured at fair value. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-49-1": {
"value": "Market risk Market risk is linked to both interest rate- and currency fluctuations. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-50-1": {
"value": "Interest Rate The Group's interest rate risk relates primarily to borrowings from financial institutions with variable interest rates. Currently, the Group has made two interest rate swap contracts of NOK 50 million in Sparebanken Vest and NOK 150 million in Nordea. The Group does not have any fixed-interest rates loans. As of 31 December 2023, outstanding long-term loans from credit institutions amounted to NOK 525.0 million and is subject to an interest rate of NIBOR 3M plus an agreed margin. The Group also have drawn NOK 90.1 million of the overdraft facility. This loan is part of a financing package consisting of the following: - NOK 525 million non-amortizing Term Loan Facility which will refinance the Company\u2019sexisting NOK 525 million construction loan relating to phase 1 (the \u201cTerm Loan\u201d) - NOK 250 million RCF Capex Facility available for general corporate purposes including IndreHar\u00f8y phase 2 capex (the \u201cRCF Facility\u201d) - NOK 775 million Construction Facility available for financing of capex relating to phase 2 atIndre Har\u00f8y (the \u201cConstruction Facility\u201d) The loans are floating interest rate loans denominated in NOK with an interest charge based on NIBOR 3M plus an agreed margin. Incurred interest expenses and establishing fees during construction period are capitalized as part of assets under construction, see note 11 for further details. In addition, the Group has a debt financing package of NOK 60 million in relation to Salmon Evolution Dale. As per 31 December 2023 NOK 58 million of the NOK 60 million debt financing package was drawn. Interest rate sensitivity(NOK thousands) 2023 2022Interest expense effect of a 1% increase on floating interest rate 6 730 5 560 Foreign Currency The Group's foreign currency risk relates to the Group's operating, investing, and financing activities denominated in a foreign currency. This includes the Group's revenues, expenses and capital expenditures. As 31 December 2023 the Group had made some currency forward contracts to hedge the effect of fluctuations in currency from the sales contracts. Value changes in forward contracts affect profit and loss. The Group's presentation currency is Norwegian Kroner (\"NOK\"). Note 3 Financial risk and capital management The Group's financial assets and liabilities include trade and other receivables, trade and otherpayables, cash, and borrowings necessary for its operations. The Group's risk management iscarried out by the Group's finance department. The Group is exposed to market risk, credit risk,and liquidity risk. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-54-1": {
"value": "Credit risk With respect to credit risk arising from the financial assets of the Group, which comprise cash and cash equivalents, and other receivables, the Group's exposure to credit risk arises from default of the counterparty, with a maximum exposure equal to the carrying amount of these instruments. The Group has procedures to ensure that products are only sold to customers with satisfactory creditworthiness, where credit insurance is used when deemed necessary. This risk is, per 31.12.2023, not considered to be material. In 2023 all produced fish was sold to Salmon Evolution Sales AS, which in turn sold it to external customers. The sales company secures the bulk of its sales through credit insurance. Trade receivables(NOK thousands) 2023 2022Trade receivables 40 763 23 080Provision for loss on claims -267 0Total financial liabilities 40 496 23 080Credit-insured share of trade receivables as of 31.12.2023 was NOK 28.2 million. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-55-1": {
"value": "Liquidity risk A lack of liquidity will entail a risk that the Group will not be able to pay its obligations on maturity. Management monitors rolling forecasts of the Group's liquidity reserve (comprising cash and cash equivalents) on the basis of expected cash flows. The Group's business plan and growth strategy is capital intensive, and the Group may be dependent upon future equity issues and/or debt financing in order to finance its current long-term plans. The table below presents the maturities on the Group's financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows. 31 December 2023(NOK thousands) Less than 3 months 3-12 months 1-5 yearsBorrowings 0 103 275 569 969Interest (Long term debt) 13 005 40 017 213 426Lease liabilities 1 088 3 263 8 189Trade payables 71 499 0 0Total financial liabilities 85 592 146 554 791 58431 December 2022(NOK thousands) Less than 3 months 3-12 months 1-5 yearsBorrowings 0 55 353 513 169Interest 10 451 26 351 147 208Lease liabilities 935 2 618 9 676Trade payables 135 098 0 0Total financial liabilities 146 483 84 323 670 053Financial instruments \u2013 assessment of fair value The table below shows financial instruments at fair value according to valuation method. The different levels are defined as follows: Level 1: Price listed in an active market for identical assets or liabilities. Level 2: Valuation is based on other observable inputs either directly or indirectly than listed price (used in level 1) for the asset or liability. Level 3: Valuation based on inputs not derived from observable markets (non-observable assumptions) 31 December 2023 FVPL*(NOK thousands) Level 1 Level 2 Level 3 Amortized cost Fair value Carrying amount Financial assets:Trade receivables - - - 40 496 40 496 40 496Financial derivatives - 12 900 - - 12 900 12 900Energy contract - - - - 0 0Other current receivables - - - 31 121 31 121 31 121Cash and cash equivalents - - - 386 396 386 396 386 396Total financial assets - 12 900 - 458 013 470 913 470 913 Financial liabilities:Deferred tax - - - - - - Long-term interets bearing debt - - - 569 969 569 969 569 969 Other long term liabilites - - - 8 702 8 702 8 702 Short-term interest bearing debt - - - 103 275 103 275 103 275 Trade payables - - - 71 499 71 499 71 499 Social security and other taxes - - - 8 273 8 273 8 273 Other current liabilities - - - 14 635 14 635 14 635 Total financial liabilities - - - 776 353 776 353 776 353 *FVPL: Fair value through profit or loss31 December 2022 FVPL*(NOK thousands) Level 1 Level 2 Level 3 Amortized cost Fair value Carrying amount Financial assets:Trade receivables - - - 23 080 23 080 23 080Financial derivatives - 11 719 - - 11 719 11 719Energy contract - 13 903 - - 13 903 13 903Other current receivables - - - 66 951 66 951 66 951Cash and cash equivalents - - - 278 759 278 759 278 759Total financial assets - 25 622 - 368 790 394 412 394 412 Financial liabilities:Deferred tax - - - - - - Long-term interets bearing debt - - - 513 169 513 169 513 169 Other long term liabilites - - - 8 549 8 549 8 549 Short-term interest bearing debt - - - 55 353 55 353 55 353 Trade payables - - - 135 098 135 098 135 098 Social security and other taxes - - - 7 086 7 086 7 086 Other current liabilities - - - 9 783 9 783 9 783 Total financial liabilities - - - 729 038 729 038 729 038 *FVPL: Fair value through profit or loss",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-61-1": {
"value": "Note 4 Operating Income (NOK thousands) 2023 2022Sales revenues 153 325 46 107 Smolt 0 19 293 Atlantic Salmon (hog) 152 767 26 073 Atlantic Salmon (trimmed) 558 741 Other income 15 099 1 574 Total operating revenue 168 424 47 681 Operating income in the Group for 2023 derives from sales of farmed salmon from Salmon Evolution Sales AS (who bought the salmon from Salmon Evolution Norway AS). Salmon Evolution Sales AS has in 2023 sold 1,865 tonnes Atlantic Salmon, and the distribution is as illustrated below. 20232022Sales quantity Sales quantity Destination (tonnes)% (tonnes)% Norway 1 306 70 %220 65 %EU ex. Norway 557 30 %115 34 %Asia 2 0 %6 2 %Total 1 865 100 %340 100 %Sales renevue atlantic salmon 2023 2022Norway 105 743 16 538EU ex. Norway 47 379 9 527Asia 203 749Total 153 325 26 814Our land-based salmon have been distributed through Salmon Evolution Sales to a vast number of customers, across different segments and channels. The initial batch has been launched locally, nationally in Norway and internationally, in close collaboration with our partners, and has proven to be meet the highest standards, for both raw, heated and smoked products. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-61-2": {
"value": "Note 4 Operating Income (NOK thousands) 2023 2022Sales revenues 153 325 46 107 Smolt 0 19 293 Atlantic Salmon (hog) 152 767 26 073 Atlantic Salmon (trimmed) 558 741 Other income 15 099 1 574 Total operating revenue 168 424 47 681 Operating income in the Group for 2023 derives from sales of farmed salmon from Salmon Evolution Sales AS (who bought the salmon from Salmon Evolution Norway AS). Salmon Evolution Sales AS has in 2023 sold 1,865 tonnes Atlantic Salmon, and the distribution is as illustrated below. 20232022Sales quantity Sales quantity Destination (tonnes)% (tonnes)% Norway 1 306 70 %220 65 %EU ex. Norway 557 30 %115 34 %Asia 2 0 %6 2 %Total 1 865 100 %340 100 %Sales renevue atlantic salmon 2023 2022Norway 105 743 16 538EU ex. Norway 47 379 9 527Asia 203 749Total 153 325 26 814Our land-based salmon have been distributed through Salmon Evolution Sales to a vast number of customers, across different segments and channels. The initial batch has been launched locally, nationally in Norway and internationally, in close collaboration with our partners, and has proven to be meet the highest standards, for both raw, heated and smoked products. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"f31575": {
"value": "Other income in 2023 was mostly related services to K Smart Farming Co., Ltd. in South Korea. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"f31576": {
"value": "Other income in 2023 was mostly related services to K Smart Farming Co., Ltd. in South Korea. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-63-1": {
"value": "Note 5 Segment Operating segments are reported in a manner consistent with internal reporting to the chief operating decision-maker, which is responsible for allocating resources and assessing performance. The chief operating decision-maker has been identified as the Group management. The Group has implemented segment reporting which consists of production of farmed salmon in Norway (Farming Norway), other activities (Other), and eliminations. The segment performance is monitored to assess performance and profitability at a strategic level. Farming Norway consists of Salmon Evolution Norway AS (grow-out facility), Salmon Evolution Dale AS (smolt facility) and Salmon Evolution Sales AS. Additionally a portion of the Group overhead costs is allocated to the segment. Other consist of both revenue and costs not attributable to the farming segment. The same accounting principles as described in Note 1 have been applied for the segment reporting, where internal transactions are entered into under normal commercial terms and conditions. Sales revenue from contracts with customers comes from both Continental Europe, UK, USA, Asia and other markets. (In thousand NOK)Farming Norway Other Eliminations Group FY 2023External revenue 158 248 10 176 0 168 424Internal revenue 0 17 388 -17 388 0Operating revenue 158 248 27 564 -17 388 168 424Operational EBITDA -23 214 -60 737 0 -83 950Operational EBIT -67 932 -63 855 1 107 -130 680Fair value adjustment of biomass 20 149Net financial -35 241Profit/loss before tax -145 773Harvested volum (tonnes, HOG) 1 874 1 874Operational EBITDA/kg (NOK) N/A N/AOperational EBIT/kg (NOK) N/A N/ATotal assets 2 044 341 14 980 -1 899 2 057 422FY 2022External revenue 46 054 1 627 0 47 681Internal revenue 0 13 665 -13 665 0Operating revenue 46 054 15 292 -13 665 47 681Operational EBITDA N/A N/A -68 481 -68 481Operational EBIT N/A N/A -74 671 -74 671Fair value adjustment of biomass 11 740Net financial 30 205Profit/loss before tax -32 726Harvested volum (tonnes, HOG) 340Operational EBITDA/kg (NOK) N/AOperational EBIT/kg (NOK) N/ATotal assets 1 820 004 13 495 -11 318 1 822 182",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-66-1": {
"value": "Note 6 Biological assets and inventory Biological assets and inventory Biological assets comprise of live fish at Indre Har\u00f8y (grow-out facility) and smolt and the Dale smolt facility. Live fish is recognized at fair value. Other inventory primarily comprises of feed, packaging materials, spare parts and finished goods. Inventories are measured at the lowest of cost and net realizable value. Biological assets Live fish are accounted for in accordance with IAS 41 Agriculture, and IFRS 13, Fair value measurement. Live fish is measured at fair value unless the fair value cannot be measures reliably. For live fish in the grow-out facility, a present value model is applied to estimate the fair value. Changes in fair value are recognized and classified under fair value adjustments in the Consolidated statement of profit and loss. For roe, fry and smolt are valued at historic cost. Historic costs are deemed to provide the best estimate of fair value for these assets. The fair value of live fish held at the Group's grow-out facility is calculated using a present value model based on estimated future cash flow. The present value is calculated based on estimates revenues, less estimated remaining production cost until the fish is ready for harvest. The Company considers that fish greater than 4.6 kg is ready for harvest (about 3.8 kg gutted weight), and such fish is thus classified as harvestable fish. Fish that have not achieved this weight are classified as non-harvestable. Estimated revenues are calculated as the estimated harvestable biomass at expected harvest dates, multiplied by the price expected to be achieved at the same time. The price is calculated using the Fish Pool forward price at reporting date, less adjustments for expected differences in quality and size, as well as market specific adjustments. For 2024 the Group have applied a forward price of 88.3 per kg, where the applicable Fish Pool price is adjusted to reflect the discrepancy between Fish Pool and relevant market expectations. Estimated harvestable biomass at harvest date is calculated based on the standard growth model, production plan and expected number of harvestable individuals at harvest dates on batch level. The growth model details the expected growth per month, and is a standard model given that the hybrid flow-through concept delivers the same growth environment year-round and between batches. The production plan details the expected harvest dates for each batch. The expected number of harvestable individuals at harvest dates is based on the number of individuals at reporting date, less expected mortality until harvest. Estimated remaining production cost are estimated as the necessary costs for the farming of fish up until harvest date, including harvest and sales cost. The estimated remaining production cost is adjusted for unutilized production capacity for indirect production cost, which consists of personnel costs at the grow-out facility, depreciations, and other indirect production costs. directly attributable to the fish. In determining the applicable capacity adjustment, the Company considers several factors including number of tanks in operation, amount of standing biomass and biomass production. The fair value of the biomass is calculated using a present value model, applying a monthly discount rate of 5.9% on the expected cash flow generated. The discount rate is intended to reflect the risk of incidents that affects the cash flow, cost of capital and the time value of money. The discount rate is based on standard model and thus identical between batches at the grow-out facility. The risk adjustment takes into account the biological risks of farming. The number of months left until harvesting will affect the risk and cash flow. Biological risk, the risk of increased costs and price risk will be the most important elements to be recognized. Incident based mortality Incident based mortality is recognized when the smolt or grow-out facility experiences elevated or substantial mortality. In such cases, mortality expense is included as part of cost of materials in the consolidated financial statements, and the fair value associated with the affected biomass is adjusted under fair value adjustments. Incident based mortality is calculated at tank level, and an assessment is made as to whether there is basis from a write-down, in the event of an incidents exceeding 3 % mortality in a period based on a single event. NOK 1000BOOK VALUE OF INVENTORY FY 2023 FY 2022Equipment 2 667 0Raw materials 4 433 1 941Biological assets 153 790 58 927Finished goods 1 270 0Total 162 159 60 867TONNESBIOLOGICAL ASSETS FY 2023 FY 2022Biological assets beginning of period 733 0Biological assets end of period 2 204 733NOK 1000BIOLOGICAL ASSETS FY 2023 FY 2022Biological assets beginning of period 58 927 14 939Increase due to production 218 496 70 238Reduction due to harvest/sale -130 880 -37 990Reduction due to incident based mortality -12 901 0Fair value adjustment beginning of period -11 740 0Fair value adjustment end of period 31 889 11 740Biological assets end of period 153 790 58 927Specification of biological assetsCost of Fair value Carrying Number of fish Biomass production adjustment amount (NOK Biological assets per 31.12.2023(1000)(tonnes)(NOK 1000)(NOK 1000)1000)Smolt 2 311 133 16 018 0 16 018Non-harvestable fish (<4.6 kg) 1 367 2 092 105 883 31 889 137 772Harvestable fish (>4.6 kg) 0 0 0 0 0Total 3 678 2 225 121 901 31 889 153 790Cost of Fair value Carrying Number of fish Biomass production adjustment amount (NOK Biological assets per 31.12.2022(1000)(tonnes)(NOK 1000)(NOK 1000)1000)Smolt 2 305 96 12 681 0 12 681Non-harvestable fish (<4.6 kg) 695 637 34 506 11 740 46 246Harvestable fish (>4.6 kg) 0 0 0 0 0Total 3 000 733 47 187 11 740 58 927The Group is still in a ramp-up phase for the grow-out facility at Indre Har\u00f8y, and hence the facility's production capacity is not fully utilized. Cost of production is therefore adjusted for unutilized production capacity. Year-to-date 2023 this adjustment amounted to NOK 41.3 million (compared to NOK 13.6 million in 2022) which has been expensed directly in the profit and loss statement. Note 7 Cost of Goods Sold Composition inventory change: 2023 2022Change due to production 218 496 70 238Change due to harvest/sale -130 880 -37 990Change due to incident based mortality -12 901 0Change inventory raw material 3 762 1 829Sum 78 476 34 077Composition - change due to production: 2023 2022Raw material cost 122 419 32 877Salaries 17 670 10 260Depreciations 22 778 1 592Other operating expenses 55 629 25 509Sum 218 496 70 238Frozen Fair value Inventory Feed Smolt Salmon productsTotal at costadjustment Value 01.01.2023 1 941 12 681 34 506 0 49 127 11 740Change 2 492 3 338 71 377 1 270 78 476 20 149Value 31.12.2023 4 433 16 018 105 882 1 270 127 603 31 889",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-70-1": {
"value": "NOK 1000BOOK VALUE OF INVENTORY FY 2023 FY 2022Equipment 2 667 0Raw materials 4 433 1 941Biological assets 153 790 58 927Finished goods 1 270 0Total 162 159 60 867TONNESBIOLOGICAL ASSETS FY 2023 FY 2022Biological assets beginning of period 733 0Biological assets end of period 2 204 733",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-77-1": {
"value": "Note 8 Personnel expenses, remuneration to the board and auditor's fee (NOK thousands) 2023 2022Salaries 67 102 50 969Social security 11 054 8 682Pensions 3 458 2 529Other benefits 5 507 9 363Share-based payments 2 441 3 328Gross personnel expenses 89 562 74 871- Capitalized costs -13 511 -18 496Total personnel expenses recognized in P&L 76 052 56 375Number of full-time employment equivalents 69 49During the ordinary course of business, the Group capitalizes portions of total salary and personnel costs towards assets under construction. In addition, a portion of the salaries related to the production are recognised as part of the biomass value in the balance sheet. Salary allocated to biomass in 2023 was NOK 17.7 million (NOK 10.3 million in 2022). Norwegian entities are obligated to establish a mandatory company pension. This obligation is fulfilled under the current pension plan. No loans or guarantees have been given to the members of the board of directors or executive management. Remuneration and compensation to members of the board(NOK thousands) 2023 2022Tore T\u00f8nseth (Chairman of the Board) 500 500Janne-Grethe A. Strand (Member of the board) - From March 2021 500 500Glen Bradley (Member of the Board) 375 375Peder Stette (Member of the Board) 250 250Anne Breiby (Member of the Board) 250 250Eunhong Min (Member of the board) 250 0Ingvild Vartdal (Member of the Board) - from March 2021 250 250H\u00e5kon Andr\u00e8 Berg (Member of the Board) 146 0Kristofer Reiten (Member of the Board) 0 250Yun Ki Yun (Member of the board) 0 250Frode Kj\u00f8l\u00e5s (Nomination committee) 75 75Berit Rogne (Nomination committee) 50 50Trond Svin\u00f8 (Nomination committee) 50 0Total board of Directors 2 696 2 750",
"dimensions": {
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"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
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"pp-value-82-1": {
"value": "Remuneration and compensation to executive management 2023(NOK thousands) Salary Bonus Pension Other TotalTrond H\u00e5kon Schaug-Pettersen (CEO) 2 740 500 71 272 3 583Trond Vadset Veibust (CFO from 01.04.2023) 1 243 0 71 120 1 434Ingjarl Skarv\u00f8y (COO) 1 946 0 71 206 2 223Kamilla Holo Mordal (Project Director) 1 623 0 71 15 1 709Odd Frode Roaldsnes (CCO) 1 729 0 71 168 1 968Henriette Nordstrand (Technical Director) 1 108 0 64 23 1 194Tore-Jakob Reite (Director Strategic Projects from 17.04.2023)807 0 67 29 903Total executive management 11 196 500 486 833 13 014Remuneration and compensation to executive management 2022(NOK thousands) Salary Bonus Pension Other TotalH\u00e5kon Andr\u00e8 Berg (CEO until oct 2022) 2 722 0 67 208 2 997Trond H\u00e5kon Schaug-Pettersen (CEO from oct 2022, CFO) 2 228 0 67 246 2 541Ingjarl Skarv\u00f8y (COO) 1 844 0 67 162 2 073Kamilla Holo Mordal (CPO) 1 482 100 67 8 1 657Odd Frode Roaldsnes (CCO) 1 533 0 67 17 1 617Henriette Nordstrand (Technical Director from sept-22) 380 0 29 22 431Total executive management 10 190 100 364 663 11 316Compensation to executive management related to options 2023(NOK thousands) OptionsTrond H\u00e5kon Schaug-Pettersen (CEO) 871Trond Vadset Veibust (CFO from 01.04.2023) 197Ingjarl Skarv\u00f8y (COO) 351Kamilla Holo Mordal (Project Director) 328Odd Frode Roaldsnes (CCO) 363Henriette Nordstrand (Technical Director) 50Tore-Jakob Reite (Director Strategic Projects from 17.04.2023)50Total executive management 2 210Compensation to executive management related to options 2022(NOK thousands) OptionsTrond H\u00e5kon Schaug-Pettersen (CEO from oct 2022, CFO) 1 399Ingjarl Skarv\u00f8y (COO) 600Kamilla Holo Mordal (CPO) 567Odd Frode Roaldsnes (CCO)615Henriette Nordstrand (Technical Director from sept-22) 0H\u00e5kon Andr\u00e8 Berg (CEO until oct 2022) 20Total executive management 3 201Trond H\u00e5kon Schaug-Pettersen (CEO) is entitled to 6 months\u2019 severance pay if the employment agreement is terminated by the Company. Selected key employees also have a non-compete clause in their employment agreement giving them right to 3-6 months\u2019 pay if such clause is triggered by the Company. The CEO received a bonus of NOK 500 thousand as compensation for holding both the CEO and CFO position until a new CFO was appointed in April 2024. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
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"pp-value-85-1": {
"value": "Auditor's remuneration(NOK thousands) 2023 2022Statutory audit 1052 943Service in relation to tax return 17 36Service inrelation to annual accounts 0 27Other services 87 6Total 1 156 1 011 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"pp-value-89-1": {
"value": "Note 9 Share based payments In August 2021 the Board of the directors established a share option program for members of the Company's executive management where total of 6,900,000 share options were granted, in November 2021 this was updated to 7,650,000 share options. These options were issued on an annual basis with 1/3 each year, with issue dates being 31 August 2021, 1 June 2022 and 1 June 2023. Issued options vest 50% after year one and 50% after year two, with a strike price equal to the closing price of the Company's shares on Oslo B\u00f8rs on the last trading day prior to the respective to the issue date + 15%. In 2023, 700,000 share options were granted to executive management in January, 250,000 in June as well as 960,000 to key employees in June. These options were issued with issue date 1 June 2023. Issued options vest 50% after year one and 50% after year two, with a strike price equal to the closing price of the Company's shares on Oslo B\u00f8rs on the last trading day prior to the respective to the issue date + 15%. The strike price for the share options issued 31 August 2021 was NOK 9,00 per share, 1 June 2022 NOK 10,06 per share and 1 June 2023 NOK 8,30 per share. To account for the issued share options, an adjusted Black & Scholes option-pricing model is used by applying a weighted expected average life of 18 months. The fair value of the options is set on the grant date and is expensed over its lifetime. The fair value of the options has been calculated using the adjusted Black & Scholes option-pricing model, which considers the exercise price, the term of the option, the share price at the grant date, expected price volatility of the underlying share, expected dividend and risk-free rates. Given the recent listing and lack of historical price and volatility data, the expected volatility is based on historical volatility for a selection of comparable companies listed on Oslo Stock Exchange (\"Oslo B\u00f8rs\"). The risk-free interest rate is set to equal the interest on Norwegian government bonds with the same maturity as the option. Average key assumptions are listed below. Outstanding options (in thousands) 2023 2022Outstanding options 1 January 5 150 9 275Options granted 1 910 0Options exercised 0 1 625Options forfeited 0 2 500Outstanding options at end of period 7 060 5 150(NOK thousands) 2023 2022H\u00e5kon Andr\u00e9 Berg (CEO until oct 22) 0 20Trond H\u00e5kon Schaug-Pettersen (CEO) 871 1 399Ingjarl Skarv\u00f8y (COO) 351 600Kamilla Mordal Holo (Project Director) 328 567Odd Frode Roaldsnes (CCO) 363 615Trond Vadset Veibust (CFO) 197 0Henriette Nordstrand (Technical Director) 50 0Tore-Jacob Reite (Director Strategic Projects) 50 0Salmon Evolution ASA -Other Key Personel 137 0Salmon Evolution Norway AS - Other Key Personel 73 0Salmon Evolution Dale AS - Other Key Personel 18 0Total charges 2 438 3 201Charges to income statement 2 438 2 259Charges to Asset under Construction 0 942Key assumptions 2023 2022Average fair value (NOK) 0,83 1,47Average exercise price (NOK) 8,30 10,35Weighted expected average life (in years) 3,21 2,33Estimated dividend per share (NOK) 0,00 0,00Expected average volatility 19,6 % 29,2 %Risk-free rate 3,31 % 0,86 %Group management have the following holdings Holding 01.01 Awarded Exercised Forfeitet Holding 31.12H\u00e5kon Andr\u00e9 Berg (CEO until oct 22) 500 0 0 0 500Trond H\u00e5kon Schaug-Pettersen (CEO from oct 22 & CFO) 2 400 200 0 0 2 600Ingjarl Skarv\u00f8y (COO) 750 0 0 0 750Kamilla Mordal Holo (Project Director)750 0 0 0 750Odd Frode Roaldsnes (CCO) 750 0 0 0 750Trond Vadset Veibust (CFO)0 500 0 0 500Henriette Nordstrand (Technical Director)0 125 0 0 125Tore-Jacob Reite (Director Strategic Projects)0 125 0 0 125Total 5 150 950 0 0 6 100*Numbers in thousand",
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"language": "en",
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"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"pp-value-92-1": {
"value": "(NOK thousands) 2023 2022Cost of premises (not defined as RoU) 3 506 2 647Rented equipment 5 565 633Insurance 5 425 1 775Consultancy fees 24 859 21 012Other operating expenses 55 629 25 509Other administrative expenses 33 635 13 963Total other operating expenses 128 619 65 538",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"pp-value-97-1": {
"value": "Straight-line depreciation is applied over the useful life of property, plant, and equipment (PPE) based on the asset\u2019s historical cost and estimated residual value at disposal. Depreciation is charged to expense when the property, plant or equipment is ready for use or placed in service. From April 2023 the Group considered the main test- and verification phase for its Indre Har\u00f8y facility over and started depreciation of the facility. There are some projects going on improving the facility and some cost regarding phase 2. These are not deemed ready for intended use. As such, assets under construction are not depreciated. Earned grants that goes in the balance sheets is included in new additions and is netted against the related asset\u2019s acquisition. See note 16 for further information. Most intangible asset is ongoing development cost related to FOU and Skattefunn projects and are not amortized. Capitalization of costs as asset under construction: Costs incurred recognised as part of \"Other operating expenses\" in the \"Statement of Profit or Loss\" during 2023 has been capitalized as of 31 December 2023 as these costs are deemed to be part of the ongoing assets under construction and qualify for capitalization in accordance with IAS 16. As a result, the reported \"Other operating expenses\" in 2023 reflects the incurred costs during this period, net of such capitalized costs related to the entire 12 months period ending 31 December 2023 which amounted to approximately NOK 39 million. Note 11 Property, plant & equipment Intangible Assets under Assets in use, Fixtures and Right-of-use (figures in NOK 1000)assetsconstructionnot allocatedBuildingsfittings assetsTotalCost 1 January 2022 62 586 971 122 0 7 607 8 966 3 997 1 054 277Additions 2 564 742 368 0 0 17 453 14 566 776 951DisposalsCost 31 December 2022 65 149 1 713 490 0 7 607 26 419 18 562 1 831 228Accumulated depreciation 1 January 2022 0 0 0 -302 -670 -1 885 -2 857Depreciation for the period 0 0 0 -649 -1 864 -3 676 -6 189Net book value 31 December 2022 65 149 1 713 490 0 6 656 23 885 13 001 1 822 182Estimated lifetime n/a n/a n/a 10-50 years 3-50 years 3-5 yearsDepreciation method n/a n/a n/a Linear Linear LinearIntangible Assets under Assets in use, Fixtures and Right-of-use (figures in NOK 1000)assetsconstructionnot allocatedBuildingsfittings assetsTotalCost 1 January 2023 65 149 1 713 491 0 7 607 26 419 18 562 1 831 228Additions 7 201 269 490 0 2 157 438 3 601 282 887Completed constructions 0 -1 912 199 54 019 1 573 232 284 031 0 -917Cost 31 December 2023 72 350 70 781 54 019 1 582 996 310 888 22 163 2 113 198Accumulated depreciation 1 January 2023 0 0 0 -951 -2 534 -5 561 -9 046Depreciation for the period -3 0 0 -26 760 -15 450 -4 518 -46 731Net book value 31 December 2023 72 347 70 781 54 019 1 555 286 292 904 12 084 2 057 422Estimated lifetime n/a n/a n/a 10-75 years 3-50 years 3-5 yearsDepreciation method n/a n/a n/a Linear Linear LinearCapitalized internal cost01.01.2023Additions31.12.2023Salary 51 127 13 511 64 638 Rental/equipment 7 618 266 7 618 Interest 30 561 25 219 55 780 Total 89 306 38 997 128 036 Contractual and financial commitments Construction of phase 1 was completed medio April 2023 and remaining capital expenditures for phase 1 as per 31 December 2023 was moderate, consisting of improvements and adaptations. At year-end the Group is working to reach an agreement on the final settlement for the construction of phase 1 at Indre Har\u00f8y. Negotiations are still ongoing, and consequently the Group have adjusted the balance to reflect this. As to phase 2 at Indre Har\u00f8y, the Group has started engineering and development work and expect the construction process to start in 2024. As per 31 December there are no financial commitments made in relation to phase 2 at Indre Har\u00f8y. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"pp-value-96-1": {
"value": "Intangible Assets01.01.2023 Additions GrantsDepreciations31.12.2023\"Skattefunn\"-projects* 0 5 929 -764 0 5 165Other research and development projects 1 250 1 752 0 0 3 002Trademark 3 068 283 0 -3 3 349Water rights 16 597 0 0 0 16 597Goodwill 44 235 0 0 0 44 235Total 65 149 7 965 -764 -3 72 347*See note 16 for more information",
"dimensions": {
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"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"pp-value-100-1": {
"value": "Impairment testing of goodwill Goodwill with undefined economic lives is subject to an annual impairment test. The Group did not recognize any impairment of goodwill in 2023. In 2023 the Group has one asset that need to be impairment tested. The Group has defined the smolt production as a cash generating unit. The impairment is done using the Groups rolling projections which is based on financial budgets where cash generating activities forms the basis of the valuation. This is done over a five-year period. Budgeted EBITDA margin is set to be stable in the future as well as production of smolt, only adjusted for expected inflation. Further, the annual reinvestment is assumed to be equal to annual depreciations. Cash flow forecasts are estimated after tax, and weighted average cost of capital is set to be 9%. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"pp-value-105-1": {
"value": "Note 12 Finance income & finance cost (figures in NOK 1000)Finance income 2023 2022Interest income 15 591 8 730Net change in value of financial derivatives947 25 547Foreign exchange gains4 937 1 035Other finance income6 10Financial income21 481 35 322Share of net income from associated companies -7 098-947Total financial income14 383 34 375Finance expenses 2023 2022Interest on debts and borrowings 33 914 3 012Realized loss/-gain on interest derivative-3 027 0Foreign exchange losses4 195 554Reduced value of contract related to power supply13 9030Other finance expenses640 604Total financial expenses49 624 4 170Net financial income/- expenses-35 241 30 205Fair value adjustments - financial assets (N OK thousand) 2023 2022Unrealised changes in the value of interest rate swap 947 10 455Unrealised changes in the value of contract related to power supply -13 903 13 629Realised profit (loss) related to power supply contract 0 1 463Fair value adjustments recognised in profit and loss -12 956 25 547Interest income is mainly related to interest on cash deposits held with Norwegian financial institutions. TNOK 25 219 in Incurred interest expenses and establishing fees are capitalized as part of assets under construction in accordance with IAS 23. The negative impact from share of net income from associated companies are related to a loss at K Smart Farming. ",
"dimensions": {
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"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"pp-value-106-1": {
"value": "The Group has the following investments in associated cLocation and p(figures in NOK 1000)K Smart Farming Co., Ltd GangwangnaInvestment cost 31.05.2127 413 Share of net income 2021 -634Foreign currency translation gain/(loss) 2021 -560Net book value 31 December 2021 26 219 Share of net income YTD 2022 -947Foreign currency translation gain/(loss) YTD 2022 1 363 Net book value 31 December 2022 26 635 Share of net income YTD 2023 -7 098Foreign currency translation gain/(loss) YTD 2023 -861Net book value 31 December 2023 18 676 anies ompanies: lace of businessOwnership Voting share 49 % 49 %k-ro, South Koreaing the equity method. of 2023 was centred around cost l project economics as challenging, angyang grow-out site, related to the ong and shallow shoreline Additionally, , certain other infrastructure items and s well as operating cost. The project is rea to shore up government financial ound this is expected during Q2 2024. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-109-1": {
"value": "Investments in associated companies are recognized usThe primary focus on the project towards the endoptimization. The Company currently sees the overalprimarily driven by site specific circumstances at the Yintake and discharge water solution due to a relatively lgiven that Korea has no existing salmon farming industryregulatory framework are impacting the project cost acurrently engaging with relevant authorities in South Kosupport, to improve project economics. Clarification ar",
"dimensions": {
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"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
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"pp-value-112-1": {
"value": "Note 14 Tax Calculation of current and deferred tax/deferred tax benefit(NOK thousands) 2023 2022Intangible assets 13 487 13 487Fixed assets 145 389 19 712Accounts receivable -267 0Inventories 153 790 58 927Right-of-use assets 19 886 20 803Lease liabilities -21 240 -21 777Other current liabilities 0 14Net temporary differences 311 045 91 165Tax losses carried forward -642 780 -281 632Change due to unrealized financial instruments 12 900 25 623Basis for deferred tax (deferred tax asset) -318 835 -164 845Deferred tax (22%) -70 144 -36 266Deferred tax benefit not recognized in the balance sheet* 69 728 34 189Deferred tax in the balance sheet -415 -2 077*Deferred tax benefit has historically not been recognized in the balance sheet as the Group is in its start-up phase and does not have any historical results to refer to when assessing whether future taxable profits will be sufficient to utilize the taxbenefit. As of 31.12.2023 there is a basis for payable tax in the subsidiary Salmon Evolution Sales AS. This will be offset with a group contribution from Salmon Evolution ASA. The tax effect of the group contribution is recognized as a deferredtax asset.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
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"pp-value-113-1": {
"value": "Basis for income tax expense, changes in deferred tax and tax payable(NOK thousands) 2023 2022Result before taxes -145 773 -32 727Permanent differences in relation to skattefunn -2 037 -4 750Other permanent differences 23 008 -7 383Basis for the tax expense -124 802 -44 860Change in temporary differences -219 880 -64 211Change due to equity transactions -24 018 0Result Kraft Laks AS to payable tax 0 0Result Kraft Laks AS before acquisition 0 0Change in tax losses carried forward -368 700 -109 071Basis for payable taxes in the income statement 1 887 9 439Components of the tax expense(NOK thousands) 2023 2022Payable tax on this year's result 415 2 077Total payable tax 415 2 077Change in deferred tax -33 878 -10 919Change in deferred tax due to previous year group contribution -2 077 -1 027Change in deferred tax not capitalized in the balance sheet 35 539 9 869Tax expense 0 0Reconciliation of the tax expense with the nominal tax rate(NOK thousands) 2023 2022Result before taxes -145 773 -32 727Calculated tax (22%) -32 070 -7 200Tax expense 0 0Difference 32 070 7 200The difference consists of:Tax on permanent differences -670 -2 669Change in deferred tax not shown in the balance sheet 35 539 9 869Change due to unrealized financial instruments -2 799 0Sum explained differences 32 070 7 200",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
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"pp-value-116-1": {
"value": "Note 15 Earnings per share (NOK thousands)2023 2022Loss atributable to the equity owners of the Parent company -145 773 -32 726Loss for calculation of diluted earnings per share -145 773 -32 726Weighted average number of shares outstanding 391 209 367 337 015 239Dilutive options 0 0Average number of shares and options used in calculation for diluted EPS 391 209 367 337 015 239Basic earnings per share (NOK) -0,37 -0,10Diluted earnings per share (NOK) -0,37 -0,10Basic earnings per share are based on the weighted average number of common shares outstanding during the period. FY 2023: The Group had 345,754,822 shares for the first four months of the year. In April the Group made an issue of 68,181,818 new shares in a capital raise. Therefor the weighted average number of shares outstanding YTD 2023 has been calculated by applying a weight of 4/12 of the number of shares before the capital raise, and 8/12 of the total number of shares after the capital raise (413,936,640 shares). FY 2022: The Group started the year with 310,796,489 shares. In the end of March shares options to the employees were exercised increasing the total number of shares with 1,625,000, followed by an issue of 33,333,333 new shares in a capital raise in April. Therefor the weighted average number of shares outstanding YTD 2022 has been calculated by applying a weight of 1/4 of the number of shares before the capital raise in Q1 2022 (310,796,489 shares), and 3/4 of the total number of shares after the capital raise (345,754,822 shares). ",
"dimensions": {
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"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
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"pp-value-117-1": {
"value": "Note 16 Government grants The Group has received a commitment from The Norwegian Research Council (NorskForskningsr\u00e5d) for two projects started in 2023. The grant is given for one period of three yearsand is related to the tax incentive scheme \"SkatteFUNN\" which is a government programdesigned to stimulate research and development (R&D) in Norwegian trade and industry. Thereceivable is accounted for as a short-term receivable from the tax authorities. In the financialaccounts, the receivable related to the grant is netted partly against the related asset'sacquisition cost and partly against expenses recognized in the income statement. Grants for2023 amounted to NOK 2,037. (NOK thousands)P&L Balance sheet 2023Systems for data input, handling and analytics 2 514 4 378 6 892 Grants -768 -542 -1 310 Landbased Salmon 2 278 1 551 3 829 Grants-505 -222 -727 Total \"SkatteFUNN\" project costs 3 519 5 165 8 684 Further, the Group has received a commitment from Regional Research Councils (RFF) for the project \"Analysis and strategy for management of microbiological environment in land-based farming\", and from Fisheries and Aquaculture Industry Research Funding (FHF) for the project \"Realization of the potential sensor data for improved efficiency and fish welfare\u201d. In the financial accounts, these grants are recognized as income in the P&L. Total grants for 2023 amounted to NOK 2,255 thousand. (NOK thousands)2023RFF 500 FHF 1 755 Total grants received 2 255 ",
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"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"pp-value-121-1": {
"value": "Note 17 Leases Amounts recognised in the balance sheet(NOK thousands) 31 Dec 2023 31 Dec 2022Right-of-use assetsRent of premises 6 153 8 211Car 2 639 1 079Office supply 3 292 3 711Total right-of-use assets 12 084 13 001Lease liabilitiesCurrent 4 350 3 553Non-current 8 189 9 676Total lease liabilities 12 539 13 228Amounts recognised in the statement of profit or loss(NOK thousands) 31 Dec 2023 31 Dec 2022Depreciation right-of-use assetsRent of premises 2 058 2 082Car 988 619Office supply 1 472 975Gross depreciation 4 518 3 676- Capitalized as assets under construction 0 0Net depreciation 4 518 3 676Interest expense lease liability 633 577The total cash outflow for leases in 2023 was NOK 5,092 thousand.Rent of premises Vechicles EquipmentRight-of-use assets 01.01.2023 8 211 1 079 3 711Additions 0 2 548 1 053Depreciations -2 058 -988 -1 472Right-of-use assets 31.12.2023 6 153 2 639 3 292Lease liabilities 01.01.2023 8 175 1 119 3 934Additions 0 2 548 1 053Repayments -1 782 -1 674 -835Lease liabilities 31.12.2023 6 393 1 993 4 152Leasing period 3-5 years 3-5 years 3-5 yearsAssets and liabilities arising from a lease are initially measured on a present value basis. The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the Group, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions. To determine the incremental borrowing rate, the Group: \u2022 where possible, uses recent third-party financing received by the individual lessee as astarting point, adjusted to reflect changes in financing conditions since third party financing was received \u2022 uses a build-up approach that starts with a risk-free interest rate adjusted for credit risk forleases held by the Company, which does not have recent third-party financing, and \u2022 makes adjustments specific to the lease, e.g term, country, currency and security.The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period in order to produce a constant periodic rate of interest on the remaining balance of the liability for each period. Right-of-use assets are measured at cost comprising the following: \u2022 the amount of the initial measurement of lease liability\u2022 any lease payments made at or before the commencement date less any lease incentivereceived \u2022 any initial direct costs, and - restoration costs.Right-of-use assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset\u2019s useful life. The Group has entered into several lease agreements that are considered to qualify as short-term and/or low value in accordance with IFRS 16. Payments associated with such short-term and low-value leases are recognised on a straight-line basis as an expense in profit or loss. Short-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT-equipment and small items of office furniture. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-131-1": {
"value": "Note 18 Other current receivables (NOK thousands) 31 Dec 2023 31 Dec 2022Prepaid expenses 24 684 9 022VAT receivable 0 17 475Other receivables 4 400 16 332Government grant (\"Enova\") 0 19 373Tax incentive scheme (\"Skattefunn\") 2 037 4 750Total other current receivables 31 121 66 9510 0Current receivables pr 31.12.23 0-3 months 4-12 months TotalPrepaid expenses 17 235 7 449 24 684Other receivables 2 912 1 488 4 400Tax incentive scheme (\"Skattefunn\") 0 2 037 2 037Total other current receivables 20 147 10 974 31 121As of 31 December 2023, and 2022, the Group\u2019s other current receivables were due within one year and considered fully collectible. Accordingly, the fair value of the Group\u2019s other current receivables was equal to nominal value, no bad debt was recognized for the years then ended, and management did not consider a provision for uncollectible accounts necessary. Receivables denominated in foreign currencies are valued at the daily rate. Due to the short-term nature of current receivables, their carrying amount is considered equal to their fair value. As of 31 December 2023, and 2022, the Group's other current receivables, specified by currencies, consisted of the following: (NOK thousands) 31 Dec 2023 31 Dec 2022NOK 31 121 66 951Other 0 0Total other current receivables 31 121 66 951",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-135-1": {
"value": "Note 19 Derivative financial instruments (NOK thousands) 31 Dec 2023 31 Dec 2022Derivative financial assetsDerivatives not designated as hedging instruments Interest rate swaps 12 666 11 719 Currency hedging 234 0Total financial assets 12 900 11 719Derivatives designated as hedging instruments Power hedging contract 0 13 903Total derivatives not designated as hedging instruments 0 13 903Total derivative financial assets 12 900 25 622",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-134-1": {
"value": "The derivative financial assets relate to hedging contracts for the Group\u2019s interest rate exposure and consist of an interest rate swap contract of NOK 50 million in Sparebanken Vest and a similar contract of NOK 150 million in Nordea. Both contracts are due January 2028, and has a swap fixed interest of 1.79 %. Changes in Market Value is registered as unrealized profit/loss under financial income and allocated to, an unrealized profit/loss as other current receivables in the balance sheet. Due to changes in construction and production plan a significant part of the energy contract originally was done to hedge the energy usage, the contract was not considered as own use, and therefor measured at fair value. The power hedging contract with Statkraft was valued to NOK 13.9 million at end of 2022. The fair value was calculated by using contracted volumes to until 31.12.2023, and calculating net present value of these volumes by using relevant forward prices in the energy market (adjusted for EURNOK forward prices). The agreement period expired on 31.12.2023 and the value is zero at the end of the year. See note 3 for further description and more details on valuation method. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-133-1": {
"value": "Note 20 Cash and restricted cash (NOK thousands) 31 Dec 2023 31 Dec 2022Cash in bank382 826 275 944Restricted bank deposits3 570 2 815Total cash and cash equivalents386 396 278 759Restricted cash are related to tax withholdings for employees (NOK 3,570 thousand). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"f51245": {
"value": "Restricted cash are related to tax withholdings for employees (NOK 3,570 thousand). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-140-1": {
"value": "Note 21 Share Capital & Capital history Nominal value 31 Dec 2023 31 Dec 2022Ordinary shares 0,05 413 936 640 345 754 822 Average number of shares 0,05 395 531 302 337 015 239 (NOK thousands) 31 Dec 2023 31 Dec 2022Share capital 20 697 17 288Share premium 2 124 647 1 627 073Total 2 145 344 1 644 361The number of shares issued in the Group on 31 December 2023 was 413,936,640 with a nominal value of NOK 0.05 each. All shares carry equal voting rights. 20 largest shareholders as of 31.12.23 No of shares Percentage shareRonja Capital II AS 30 140 645 7,3 %The Bank of New York Mellon SA/NV 26 128 070 6,3 %Farvatn Private Equity AS 18 939 433 4,6 %Hongkong and Shanghai Banking Corp 16 044 572 3,9 %Rofisk AS 14 537 897 3,5 %Kj\u00f8l\u00e5s Stansekniver AS 12 506 439 3,0 %J.P. Morgan SE 11 761 639 2,8 %Stette Invest AS 11 744 288 2,8 %Verdipapirfondet DNB Norge 11 113 276 2,7 %Ewos AS 9 480 984 2,3 %Verdipapirfondet DNB SMB 9 302 408 2,2 %Jakob Hatteland Holding AS 8 758 786 2,1 %Mevold Invest AS 8 141 141 2,0 %Lyngheim Invest AS 8 049 252 1,9 %Bortebakken AS 7 856 330 1,9 %VPF DNB Norge Selektiv 7 424 509 1,8 %J.P. Morgan SE 4 652 771 1,1 %Salmoserve AS 4 000 000 1,0 %Verdipapirfondet Nordea Avkastning 3 578 295 0,9 %Clearstream Banking S.A. 3 377 732 0,8 %Total 20 largest shareholders 227 538 467 54,9 %Other shareholders 186 398 173 45,1 %Total number of shares 413 936 640 100,0 %As of 31 December 2023, shares held directly or indirectly by members of the Board of Directors,Chief Executive officer, and Executive Management consisted of the following: No of shares Percentage sharePeder Stette, Member of the board - Stette Invest AS 11 744 288 2,8 %Vibecke Bond\u00f8, Member of the board - Bond\u00f8 Invest AS 1 948 052 0,5 %Ingjarl Skarv\u00f8y, COO - Terra Mare AS and private 1 800 150 0,4 %Janne-Grethe Strand Aasn\u00e6s, Member of the board - Nikaro AS 480 000 0,1 %Trond H\u00e5kon Schaug-Pettersen, CEO - Troha Invest AS 400 000 0,1 %Odd Frode Roaldsnes, CCO - Anno Invest AS 250 000 0,1 %Anne Breiby, Member of the board 168 935 0,0 %Kamilla Mordal Holo, Project Director - C10 Holding AS & private 160 060 0,0 %Trond Vadset Veibust, CFO - Trollkyrkja AS 55 000 0,0 %Jan-Emil Johannessen, Member of the board - Jawendel AS 40 000 0,0 %Henriette Nordstrand, Technical Director - Heno Holding AS 32 849 0,0 %Tore-Jakob Reite, Director Strategic Projects 1 250 0,0 %Total 17 080 584 4,1 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-143-1": {
"value": "Capital history Subscription CapitalShare CapitalpriceTotal no. of (figures in NOK 1000)DateIncreaseAfter ChangePar Valueper shareNew sharesoutstanding sharesOpening balance 1 July 2020 5 375 159 0,05 107 503 182Share options exercised 10 July 2020 30 000 5 405 159 0,05 3,33 600 000 108 103 182Private placement 23 July 2020 581 395 5 986 554 0,05 4,30 11 627 906 119 731 088Private placement 11 September 2020 5 000 000 10 986 554 0,05 5,00 100 000 000 219 731 088Private placement 23 March 2021 4 166 667 15 153 221 0,05 6,00 83 333 333 303 064 421Acquisition Kraft Laks 16 August 2021 109 535 15 262 756 0,05 7,58 2 190 694 305 255 115Private placement 12 October 2021 277 068 15 539 824 0,05 7,71 5 541 374 310 796 489Share options exercised 26 March 2022 81 250 15 621 074 0,05 4,80 1 625 000 312 421 489Private placement 5 April 2022 1 666 667 17 287 741 0,05 9,00 33 333 333 345 754 822Private placement 18 April 2023 3 409 091 20 696 832 0,05 7,70 68 181 818 413 936 640The Group entered into an investment agreement with Dongwon Industries and completed a NOK 50 million private placement towards Dongwon Industries in July 2020. The Group raised NOK 500 million in a private placement in connection with its initial public offering related to the admission on Merkur Market (now Oslo B\u00f8rs) in September 2020. Further, the Group also raised another NOK 500 million in a private placement in March 2021. In August 2021 the Group acquired 100% of the shares in Kraft Laks AS. As part of the settlement the Group issued 2,190,694 new shares of NOK 7.5775 per share, and thereby increased its equity by NOK 16.6 million. In October 2021 the Group carried out a private placement of USD 5m (NOK ~43m) towards Cargill. Further, in April 2022 the Group carried out a private placement raising gross proceeds of NOK 300 million at a subscription price of NOK 9.00 per share, bringing total raised equity to more than NOK 1.7 billion. In April 2023 the Group carried out a private placement raising gross proceeds of NOK 525 million at a subscription price of NOK 7.7 per share, bringing total raised equity to more than NOK 2.2 billion. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-146-1": {
"value": "Note 22 Interest bearing debt Long-term interest bearing debt (NOK thousand) 31.12.2023 31.12.2022Debt to credit institutions 569 969 513 169Other long-term interest bearing debt 0 0Leasing liabilities 8 189 9 676Total long-term interest-bearing debt 578 158 522 845Short-term interest bearing debt (NOK thousand) 31.12.2023 31.12.2022Debt to credit institutions 103 275 42 512Other short-term interest bearing debt 0 12 841Leasing liabilitites 4 350 3 553Total short-term interest-bearing debt 107 625 58 906Total interest-bearing debt 685 783 581 750 Cash & cash equivalents 386 396 278 759 Net interest-bearing debt 299 387 302 991 In Q1 2023 the Group signed a NOK 1,550 million green debt financing package with DNB and Nordea relating to phase 1 and 2 at Indre Har\u00f8y, thus refinancing the existing senior secured debt financing package. The new package consisted of a NOK 525 million non-amortizing term loan facility to the existing NOK 525 million construction loan relating to phase 1, a NOK 250 million revolving credit facility available for general corporate purposes including Indre Har\u00f8y phase 2 capex and a NOK 775 million construction facility available for financing of capex relating to phase 2 at Indre Har\u00f8y. Additionally, the Group has a NOK 100 million Overdraft Facility with Nordea. The refinancing was completed in April 2023. As per 31 December 2023, NOK 525 million was drawn of the secured green debt financing package. In addition, the Group has drawn NOK 90 million of the Overdraft Facility. The Group has also entered into loan agreements for a total of NOK 60 million relating to Salmon Evolution Dale AS of which around NOK 58 million was drawn as per 31 December 2023. This financing is for financing of working capital, investments in Salmon Evolution Dale as well as refinancing of the seller\u2019s credit from the acquisition of Salmon Evolution Dale AS. The above table does not include other long-term liabilities of NOK 8.7 million related to property and water rights in Salmon Evolution Dale AS. Financial covenants The most important financial covenants for the long-term financing of the Group are, respectively, a solvency requirement that the borrower\u2019s (Salmon Evolution Norway AS) book equity ratio (including intra-group loans) shall be minimum 45%. Further, there is a profitability requirement linked to the borrower\u2019s EBITDA which shall be greater than NOK 150 million on a last 12-month basis from Q4 2025. Quarterly EBITDA figures shall be measured from Q4 2023 with set minimum EBITDA levels reflecting the company\u2019s gradual ramp up of production volumes and profitability. In anticipation of not being able to meet its minimum EBITDA requirement for Q4 2023, the loan agreement was amended from lender dated 19 December 2023. First test of EBITDA requirement will be Q1 2024. Finally, there is a minimum cash requirement that stipulates that the obligors (Salmon Evolution Norway AS, Salmon Evolution Sales AS and Salmon Evolution ASA) cash balance shall be greater than NOK 100 million at any time. Any undrawn and available amounts under the revolving facility and the overdraft is included in the calculation of the cash balance. Security The Group\u2019s bank debt facilities are fully guaranteed by Salmon Evolution ASA. The respective lenders also have a pledge over 100% of the shares in the borrower, Salmon Evolution Norway AS and Salmon Evolution Dale AS. Furthermore, the respective lenders have a pledge over all material operating assets of the Group, hereunder inter alia, land, plant and machinery, operating licenses, inventory and receivables. Information supporting the cash flows Interest bearing debt(NOK thousand) Short term Long termBalance at January 1, 2022 14 322 221 221Repayment of loans and borrowings -13 086 0Proceeds from new bank loan 42 512 313 169Seller credit Kraft Laks 12 841 -12 352Obligations due to land and water rights 0 573Change in obligations under leases 2 316 8 784Balance at Dec 31, 2022 58 906 531 394Repayment of loans and borrowings -12 841 0Proceeds from new bank loan 60 763 56 800Obligations due to land and water rights 0 153Change in obligations under leases 797 -1 487Balance at Dec 31, 2023 107 625 586 859",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-152-1": {
"value": "Note 23 Trade and other current liabilities (NOK thousands) 31 Dec 2023 31 Dec 2022Trade payables operation 33 812 21 483Trade payable constructions 37 687 113 616Total trade payables 71 499 135 098(NOK thousands) 31 Dec 2023 31 Dec 2022Tax payable 415 2 077Payroll withholding tax 3 563 2 810Employer's national insurance contributions 3 329 2 199VAT payable 966 0Total social security and other taxes 8 273 7 086",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-151-1": {
"value": "(NOK thousands) 31 Dec 2023 31 Dec 2022Accrued employer's social security contribution 0 0Shareholder loan 0 0Accrued salaries, holiday pay and bonus provisions 10 410 6 869Severance pay accrual 0 0Accrued interest expense 4 225 2 915Other current liabilities 0 0Total other current liabilities 14 635 9 783",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-154-1": {
"value": "Note 24 Related party balances and transactions During the ordinary course of business, the Group engages in certain transactions with related parties. The following is a summary of related party transactions carried out in the period: The Group has a consultancy agreement with Peder Stette (board member) and Frode Kj\u00f8l\u00e5s (chair nomination committee) relating to assistance in certain projects on an ad-hoc basis. The Group has during 2023 purchased legal services from Adviso Advokatfirma AS in the amount of NOK 77,000 in its ordinary course of business. Board member Ingvild Vartdal is a partner at Adviso Advokatfirma AS but has not had any role in the services rendered to Salmon Evolution. In Addition, the Group have purchased well boat services from Rostein AS in the amount of NOK 1.7 million. Rofisk AS owns Rostein AS (100%), and former board member (until June 2023) Glen Allan Bradley is the chair of the Board in Rofisk AS. Income from related parties:(NOK thousands) 2023 2022K Smart Co Ltd 9 765 1 560Total income from related parties (incl.VAT) 9 765 1 560Expenses to related parties:(NOK thousands) 2023 2022Rofisk AS (100% owner of Rostein AS) 4 291 1 686Adviso Advokatfirma AS 77 206Kj\u00f8l\u00e5s Stansekniver AS 1 081 936Stette Eiendom AS 15 479Total expenses to related parties (Incl. VAT)5 464 3 308Current liabilities to related parties(NOK thousands) 2023 2022Rofisk AS (100% owner of Rostein AS) 890 150Kj\u00f8l\u00e5s Stansekniver AS 40 93Total current liabilities to related parties 930 243Current receivables from related parties(NOK thousands) 2023 2022K Smart Farming Co., Ltd 11 326 1 560Total current liabilities to related parties 11 326 1 560There were no non-current liabilities to related parties as of 31.12.2023. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-155-1": {
"value": "Note 25 Events after the reporting date No material subsequent events. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"f60237": {
"value": "Salmon Evolution ASA is",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"pp-value-161-1": {
"value": "Salmon Evolution is the global leader within land-based salmon farming with a clear roadmap for 100,000 tonnes HOG annual production capacity. Pioneering thehybrid flow-through system (HFS), Salmon Evolution is Extending the Ocean Potential by creating optimal growth conditions in a controlled environment on land. This approach, capturing the benefits of both land-based and sea-based farming, puts biology first and limits operational and biological risk. Salmon Evolution is strategically located the heart of the global aquaculture industry on the west coast of Norway, where the Company has its first facility and global centre of excellence fully operational at industrial scale. Enabled by the proof of concept in Norway, Salmon Evolution targets significant international expansion. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"f74043": {
"value": "Salmon Evolution ",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"f74475": {
"value": "Torget 5, ",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"f74489": {
"value": "Norway ",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"f74503": {
"value": "Indre Har\u00f8yvegen 88, ",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"f74518": {
"value": " Norway ",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:549300P2OB7L255PF765",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
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}
}