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"value": "1.1 Corporate information These consolidated financial statements are made for the Group comprised of Capsol Technologies ASA and its subsidiaries (the \u201cGroup\u201d or \u201dCapsol\u201d). The mother entity of the Group is Capsol Technologies ASA, which is a public limited liability company incorporated and domiciled in Drammensveien 126, 0277 Oslo, Norway . The shares are currently traded on Euronext Oslo B\u00f8rs, with the ticker CAPSL. The Group is a carbon capture technology provider with a goal to accelerate the world's transition to a net zero future. These consolidated finan- cial statements were authorized by the Board of Directors on April 9, 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-249": { "value": "Capsol Technologies ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-248": { "value": "public limited liability company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-280": { "value": "Oslo, Norway ", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-250": { "value": "Oslo", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-251": { "value": "Norway . ", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-252": { "value": "The Group is a carbon capture technology provider with a goal to accelerate the world's transition to a net zero future. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-1": { "value": "1.2 Financial reporting framework and basis of preparation Capsol\u2019s consolidated financial statements are prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU (IFRS\u00ae). The financial statements have been prepared on a historical cost basis, except for certain assets, liabilities, and financial instruments, which are measured at fair value (one minor investment in shares). Preparation of financial statements including note disclosures require management to make estimates and assumptions that affect amounts reported. Actual results may differ. The functional currency of Capsol Technologies ASA is the Norwegian krone (NOK). The Group\u2019s consolidated financial statements are presented in NOK and rounded to nearest NOK unless stated otherwise. These 2024 consolidated financial statements have been prepared based on the going concern assumption.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-4": { "value": "1.3 Significant accounting judgements, estimates and assumptions The application of accounting policies requires that management makes estimates and judgements in determining certain income, expenses, assets and liabilities. The following areas involve a significant degree of judgement and complexity and may result in significant variation in amounts. \u2022 Share based payment, refer to section 3.3.1 \u2022 Research and development activities, refer to section 4.1 \u2022 Impairment of a non-financial assets, refer to section 4.3 ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-5": { "value": "1.4 New standards and interpretations not yet adopted IFRS 18 Presentation and Disclosure in Financial Statements is effective for periods beginning on or after 1 January 2027. IFRS 18 will replace IAS 1 Presentation of Financial Statements, and introduce new requirements to help achieve comparability across companies. Although IFRS 18 will not affect the recognition or measurement of items in the financial statements, changes are expected to be made to the Group\u2019s presentation of the Consolidated statement of comprehensive income. Management is currently assessing the detailed implications of applying the new standard to the Group\u2019s consolidated financial statements.", "dimensions": { "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-2": { "value": "1.5 Climate related risks Management has assessed the potential effects that climate-related matters may have on the Group\u2019s operations and consolidated financial statements. Climate-related risks can take the form of both physical, political and transition risks, that may lead to potential effects in the Group\u2019s consolidated financial statements. Physical risks are risks of economic ramifications resulting from climatic events such as extreme weather and long-term environmental changes. Political risks are risks of regulatory changes. Transitions risk relate to shifts in consumer behavior and technological advancements, resulting from the process of transitioning away from reliance on fossil fuels towards renewable energy sources. Physical risks are considered when determining the remaining useful life of PPE, and on the assessment of impairment indicators, see section 4.3", "dimensions": { "concept": "capsoltechnologiesasa:ClimateRelatedRisks", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-253": { "value": "2 SIGNIFICANT TRANSACTIONS AND EVENTS DURING THE REPORTING PERIOD In 2024, Capsol Technologies ASA invoiced and booked its first licensing revenue. This was from Stockholm Exergi under the Patent License Agreement signed in 2022 for the use of Capsol's Hot Potassium Carbonate (HPC) carbon capture technology. As a first mover, Stockholm Exergi was granted a discount on the technology license fee, valid until the end of 2024. The agreement stipulated that the license fee would be due in full at the project's Final Investment Decision (FID), with an option to pay by year-end 2024 should FID not be reached within that timeframe\u2014allowing the client to retain the discount. Stockholm Exergi exercised this option, and the license fee was invoiced and recognized as revenue in 2024", "dimensions": { "concept": "ifrs-full:DescriptionOfSignificantEventsAndTransactions", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-255": { "value": "
3 RESULTS OF THE YEAR
This section provides insights into the financial performance of the Group over the periods
presented, including those relating to financing activities, employee costs, taxes and government
grants.
", "dimensions": { "concept": "capsoltechnologiesasa:ResultOfTheYear", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-254": { "value": "
3.1 Segment reporting
Capsol Technologies has determined that the Group has only one operating segment, and thus
only one reporting segment, which is the carbon capture solution technology. The determination
of one operating and one reporting segment is strongly based on the internal financial information
monitored by the board of directors, the management and Capsol Technologies\u2019 current business
model and operations, as well as the fact that all business and sale is managed centrally by the
management group. The internal financial information is reported using the principles of the annual
financial statements. The Groups primary measure of results is operating income /-loss.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-256": { "value": "3.2 Revenue recognition
Geographical distribution
2024
2023
Amounts in NOK
Europe
94 160 578
34 160 224
US
-
-
Others
-
-
Total operating revenue
94 160 578
34 160 224
Timing of revenue recognition
At point in time
37 779 126
3 247 363
Over time
56 381 452
30 912 860
Accounting policies Capsol Technologies currently has three revenue streams \u2022 CapsolGo\u00ae demonstration units where the performance obligation is to provide the customers with one or more operation and testing packages (OTSP) to demonstrate the technology on the customers sites and facilities. Revenue is recognized over time over the planned demonstration period, normally between five to seven months. \u2022 Engineering services and feasibility studies. Each agreed engineering service or feasibility study is a performance obligation. The revenue from engineering and feasibility studies are recognized point in time when predefined milestones are reached. None of the revenue mentioned on table above was recognized in Norway. Recorded revenues are from \u2022 Revenue from technology licensing is recognized in accordance with the underlying contract terms. Reve- CapsolGo\u00ae demonstration campaigns, feasibility and engineering studies; and technology licensing. nue is typically recognized when a defined milestone is achieved, such as a Final Investment Decision (FID). If a contract includes performance guarantee provisions, an appropriate portion of the revenue may be de- ferred, with contingencies recognized in accordance with IFRS 15, Revenue from contracts with customers . For licensing revenue booked to date, there are no outstanding guarantee commitments related to future performance. Major customers Respectively in 2024, Capsol Technologies ASA had a significant portion of its revenue derived from three major customers, each representing more than 10% of total revenue. Revenue from these Any costs to prepare the CapsolGo\u00ae demonstration units at site are a cost to fulfill the performance obligation customers amounted to approximately NOK 27.5 million, NOK 21.7 million, and NOK 23.7 million, and will be amortized over the planned testing period. respectively. The revenue from these significant customers is primarily related to technology licensing and services.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-7": { "value": "
Geographical distribution
2024
2023
Amounts in NOK
Europe
94 160 578
34 160 224
US
-
-
Others
-
-
Total operating revenue
94 160 578
34 160 224
Timing of revenue recognition
At point in time
37 779 126
3 247 363
Over time
56 381 452
30 912 860
None of the revenue mentioned on table above was recognized in Norway. Recorded revenues are from CapsolGo\u00ae demonstration campaigns, feasibility and engineering studies; and technology licensing. Major customers Respectively in 2024, Capsol Technologies ASA had a significant portion of its revenue derived from three major customers, each representing more than 10% of total revenue. Revenue from these customers amounted to approximately NOK 27.5 million, NOK 21.7 million, and NOK 23.7 million, respectively. The revenue from these significant customers is primarily related to technology licensing and services.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-6": { "value": "Accounting policies Capsol Technologies currently has three revenue streams \u2022 CapsolGo\u00ae demonstration units where the performance obligation is to provide the customers with one or more operation and testing packages (OTSP) to demonstrate the technology on the customers sites and facilities. Revenue is recognized over time over the planned demonstration period, normally between five to seven months. \u2022 Engineering services and feasibility studies. Each agreed engineering service or feasibility study is a performance obligation. The revenue from engineering and feasibility studies are recognized point in time when predefined milestones are reached. \u2022 Revenue from technology licensing is recognized in accordance with the underlying contract terms. Reve- nue is typically recognized when a defined milestone is achieved, such as a Final Investment Decision (FID). If a contract includes performance guarantee provisions, an appropriate portion of the revenue may be de- ferred, with contingencies recognized in accordance with IFRS 15, Revenue from contracts with customers For licensing revenue booked to date, there are no outstanding guarantee commitments related to future performance. Any costs to prepare the CapsolGo\u00ae demonstration units at site are a cost to fulfill the performance obligation and will be amortized over the planned testing period. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-9": { "value": "
Dec 31, 2024 Dec 31,2023
Amounts in NOK
Assets recognized from costs to fulfill contracts
167 517
1 735 104
Total contract assets
167 517
1 735 104
3.2.1 Assets recognized from costs to fulfill a contract The assets recognized relate to set-up costs to prepare the CapsolGo\u00ae demonstration units at site up until commencement of the OTSP demonstration. The set-up costs are considered a cost to fulfill the CapsolGo\u00ae performance obligations and amortized as the performance obligation is fulfilled (the OTSP demonstration period).", "dimensions": { "concept": "capsoltechnologiesasa:AssetsRecognizedFromCostsToFulfillAContract", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-8": { "value": "
Dec 31, 2024 Dec 31, 2023
Amounts in NOK
Current contract liabilities relating to CapsolGo
\u00ae
6 761 037
13 660 071
Total contract liabilities
6 761 037
13 660 071
Prepayments relate to upfront and start-up fees that occur up until commencement of the OTSP demonstration with the CapsolGo\u00ae units. These payments are to cover the set-up costs and part of the monthly fees paid in the OTSP demonstration period. Capsol\u2019s contract balances (both the prepayments from customers and the contract assets) at year-end December 31, 2024 will be recognized as revenue and costs within the next reporting period, as all remaining performance obligations have duration below one year. The Group has recognized the following contract liabilities related to contracts with customers. 3.2.2 Liabilites related to contracts with customers", "dimensions": { "concept": "capsoltechnologiesasa:LiabilitiesRelatedToContractsWithCostumers", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-11": { "value": "
Personnel expenses
2024
2023
Amounts in NOK
Salaries
35 309 212
24 427 252
Employment tax
7 370 692
3 982 453
Other benefits
5 409 542
2 903 585
Share based compensation cost
5 164 610
5 639 676
Share based compensation employment tax
-1 335 753
1 302 266
Tax refund (SkatteFUNN)
-1 612 106
-828 590
Tot al
50 306 197
37 426 643
Average number of employees
34
21
The Group has incurred in the following employee benefit expenses: See Section 7.3.1 for further information on remuneration to the Group's key management personnel. Pension expenses The Group is liable to maintain an occupational pension scheme under the Mandatory Occupational Pension Act, in Norway. The Group's pension scheme satisfies the requirements of this act. The Group has a defined contribution plan for its employees, where payments are made through an insurance group. Cost from the defined contribution plans is recognized when payable. Capsol does not hold any credit or actuarial risks from these contribution plans. The pension cost is included under, 'other benefits', in the table above.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-257": { "value": "
Personnel expenses
2024
2023
Amounts in NOK
Salaries
35 309 212
24 427 252
Employment tax
7 370 692
3 982 453
Other benefits
5 409 542
2 903 585
Share based compensation cost
5 164 610
5 639 676
Share based compensation employment tax
-1 335 753
1 302 266
Tax refund (SkatteFUNN)
-1 612 106
-828 590
Tot al
50 306 197
37 426 643
Average number of employees
34
21
Accounting policies The Group recognizes the undiscounted amount of short-term employee benefits expected to be paid to its employees in exchange for their services. Obligations for short-term employee benefits mainly include wages and salaries, bonuses, annual leave and accumulated sick leave that are expected to be settled within twelve months of the reporting date. Employee benefit obligations are included in the 'other current liabilities' in the statement of financial position. The Group has incurred in the following employee benefit expenses: 3.3 Personnel expenses See Section 7.3.1 for further information on remuneration to the Group's key management personnel. Pension expenses The Group is liable to maintain an occupational pension scheme under the Mandatory Occupational Pension Act, in Norway. The Group's pension scheme satisfies the requirements of this act. The Group has a defined contribution plan for its employees, where payments are made through an insurance group. Cost from the defined contribution plans is recognized when payable. Capsol does not hold any credit or actuarial risks from these contribution plans. The pension cost is included under, 'other benefits', in the table above.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-10": { "value": "Accounting policies The Group recognizes the undiscounted amount of short-term employee benefits expected to be paid to its employees in exchange for their services. Obligations for short-term employee benefits mainly include wages and salaries, bonuses, annual leave and accumulated sick leave that are expected to be settled within twelve months of the reporting date. Employee benefit obligations are included in the 'other current liabilities' in the statement of financial position. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-12": { "value": "
Shares, subscription rights,
Total
Issued
Exercise price
Proceeds if
warrants, options exercised
Issued shares as of Dec 31, 2024
62 898 669
62 898 669
Share-based compensation
5 740 000
5 735 500
11.47
65 786 185
Total as of Dec 31, 2024
68 638 669
68 634 169
65 886 185
Accounting policies Share-based compensation programs are provided to the Group\u2019s employees. These programs are equity-settled, since services rendered by the employees will be settled with the Group\u2019s own equity instruments. The cost of the equity-settled program is measured at the fair value of the options, at the grant date. The cost is recognized as 'employee benefit expenses', with a corresponding increase in equity, over the vesting period. The vesting period is the period over which the specified vesting conditions are to be satisfied. At the end of each reporting period, the Group revises its best estimates of the number of options expected to vest, recognizing in the statement of comprehensive income the difference between the cumulative expense at the beginning and period-end dates, with a corresponding adjustment to equity. When the options vest in annual instalments over the vesting period, in substance it implies that each instalment has a different vesting period. Therefore, the Group accounts for each \u201ctranche\u201d as a separate award. The Group recognizes social security taxes from its share-based payments in line with IAS 37 \u2018Provisions, contingent liabilities and contingent assets\u2019. The Group assumes that the activity that triggers the payment is the granting of the options to its employees and measures the liability as the share price per the reporting date, minus the strike price of the options, multiplied by the current applicable social security tax rate. Execution of options On August 14, 2024, a former member of the Company\u2019s board of directors and a former employee exercised respectively 100,000 and 10,000 options (in total 110,000 options) under the Company\u2019s share incentive programme at a strike price of NOK 10 per share. Thus, the Board of Directors issued 110,000 new shares at a subscription price of NOK 10 per share, pursuant to the Board\u2019s authorization to issue new shares granted in the Company\u2019s annual general meeting on May 8, 2024. As a result of this the number of shares increased by 110,000, giving a total number of shares of 62,898,669. Share based compensation scheme On June 30, 2021, the Annual General Meeting approved a share-based compensation program for employees and board members with a volume of up to 5,000,000 options (which would equal the same number of shares if options are exercised). At the annual general assembly on May 8, 2024, it was resolved that the frame of the share-based compensation program in the Company is extended from 5,000,000 to 5,850,000 shares. Of these 1,087,500 have now been allocated to members of the Board and additional 4,758,000 options have been allocated to employees, while 4,500 options have not been allocated. Of these, 110,000 options has been executed, leaving current outstanding options of 5,735,500. The compensation program had its first effective date July 1, 2021. Terms for Capsol Technologies Board members Strike NOK 10.00 to NOK 15.88, vesting three years with 1/3 each year. Terms for Capsol Technologies employees Strike NOK 10 to NOK 22,60. Vesting shall be over a period of 3 years with 25% vested year 1, 25% vested year 2 and 50% vested year 3. If a participant ceases to be employed by the Group within this period, non vested options will be forfeited, except in limited circumstances that are approved by the board on a case-by-case basis. Cost of share-based payment For cost related to share-based payment see note 3.3. 3.3.1 Share-based payment Issued shares as of December 31, 2024 amounted to 62,898,669 shares. With additional shares potentially subscribed for under the Share based compensation arrangement, the total number of shares potentially issued would 68, 638, 669 shares.
Allocation
Strike price
Issue date
Vesting
Person (Board Members)
Endre Ording Sund (Chair)
100 000
10.00
Jul 1, 2021
three years with 1/3 each year
Einar Chr. Lange
100 000
10.00
Jul 1, 2021
three years with 1/3 each year
Claes Oskar Nygren (Retired from Board)
-
10.00
Jul 1, 2021
Options executed
John Arne Ulvan
225 000
10.00
Jul 1, 2021
three years with 1/3 each year
Monika Inde Zsak
225 000
10.00
Jul 1, 2021
three years with 1/3 each year
Wayne Thomson
225 000
15.88
Jul 1, 2022
three years with 1/3 each year
Ellen Merete Hanetho
112 500
13.95
Sep 27, 2023
three years with 1/3 each year
Total Board
987 500
Person (CEO and senior management)
Wendy Lam, CEO (From Feb15, 2024)
850 000
12.50
Feb 15, 2024
three years with 1/3 each year
Jan Kielland, CEO (Until Feb15, 2024, left Jul 3, 2024)
850 000
10.00
Jul 1, 2021
three years with 1/3 each year
Ingar Bergh, CFO
750 000
10.00
Jul 1, 2021
three years with 1/3 each year
Sam Thivolle, CDO
100 000
12.75
Oct 1, 2024
three years with 1/3 each year
Cato Christensen, CTO
500 000
11.50
Aug 15, 2022
three years with 1/3 each year
Johan Jungholm, CCO
230 000
13.00
Oct 18, 2021
three years with 1/3 each year
Philipp Staggat, CPO
240 000
13.64
Oct 1, 2021
As above (two tranches 190,000 issued Oct 1, 2021
50,000 issued Dec 13,
2023)
Total CEO and senior management
2 570 000
Total other employees (average weigthed)
2 178 000
Jul 1, 2021-Sep 1, 2022
3 years with 25% in year 1, 25% in year 2 and 50% in year 3
Total issued to Board and employees
5 735 500
Not allocated options in program
4 500
Total executed
110 000
Total for the program
5 850 000
Options issued under the share based compensation scheme: CAPSOL TECHNOLOGIES ANNUAL REPORT 2024 57 Company Board of Directors' report ESG reporting Contents Consolidated financial statements Financial statements Details of the share options outstanding during the year are as follows:
Dec 31, 2024
Dec 31, 2023
Number of Weighted average
Number
of
Weighted average
share options exercise price share options exercise price
Outstanding at beginning of year
4 998 000
12.18
4 645 000
11.29
Granted during the year
1 070 000
12.65
658 000
13.06
Forfeited during the year
222 500
12.71
305 000
14.81
Exercised during the year
110 000
10.00
-
-
Expired during the year
-
-
-
-
Outstanding at the end of the year
5 735 500
11.47
4 998 000
12.18
Exercisable at the end of the year
3 940 750
10.93
2 170 833
10.86
The options outstanding on December 31, 2024,had a weighted average exercise price of 11.47. In 2024, options were granted on throughout the year. The weighted average share price at the date of exercise for share options exercised during the period was 14.10 The aggregate of the estimated fair net values of the options granted and forfeited during the years is about 5,8 million.
Dec 31, 2024 Dec 31, 2023
Weighted average share price
12.65
12.18
Weighted average exercise price
12.65
12.18
Expected volatility
62.6%
50%
Expected life
3.25
5.25
Risk-free rate
3.65%
3.43%
Expected Lifetime: 2023 and older: grant date to expiry date (in accordance with historical practice) 2024 and forward: grant date to vesting date + 1 year (industry standard) volatility: 2023 and older: fixed at 50% based on a peer group analysis (in accordance with historical practice) 2024 and forward: volatility is calculated as the historical volatility of the share price as of the grant date, using a period that matches the expected lifetime The Group recognized total expenses of 4.7 million and 6.9 million related to equity-settled share-based payment transactions in 2024 and 2023 respectively. Including provisions for employment tax", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-258": { "value": "
Accounting policies
Share-based compensation programs are provided to the Group\u2019s employees. These programs are equity-settled, since
services rendered by the employees will be settled with the Group\u2019s own equity instruments.
The cost of the equity-settled program is measured at the fair value of the options, at the grant date. The cost is
recognized as 'employee benefit expenses', with a corresponding increase in equity, over the vesting period. The vesting
period is the period over which the specified vesting conditions are to be satisfied.
At the end of each reporting period, the Group revises its best estimates of the number of options expected to vest,
recognizing in the statement of comprehensive income the difference between the cumulative expense at the beginning
and period-end dates, with a corresponding adjustment to equity.
When the options vest in annual instalments over the vesting period, in substance it implies that each instalment has a
different vesting period. Therefore, the Group accounts for each \u201ctranche\u201d as a separate award.
The Group recognizes social security taxes from its share-based payments in line with IAS 37 \u2018Provisions, contingent
liabilities and contingent assets\u2019. The Group assumes that the activity that triggers the payment is the granting of the
options to its employees and measures the liability as the share price per the reporting date, minus the strike price of the
options, multiplied by the current applicable social security tax rate.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-14": { "value": "
2024
2023
Amounts in NOK
Machinery & equipment
11 670 564
6 243 787
Right of use assets
2 063 285
1 493 489
Patents
431 794
431 794
Total
14 165 644
8 169 069
Accounting policies Depreciation and amortization expenses are measured on a straight-line basis over the estimated useful life of the asset commencing when the asset is ready for its intended use. 3.4 Depreciation and Amortization Specification of depreciation and amortization by asset category: Information on estimated useful lives per asset category see note 4.1", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-13": { "value": "
2024
2023
Amounts in NOK
Short term and low value leases
429 596
284 641
Professional fees
21 456 009
11 220 948
Other general and administrative expenses
16 416 116
10 856 252
Capitalized cost
92 198
-92 198
Total
38 393 919
22 269 643
3.5 Other operating expenses Other operating expenses mainly relate to professional fees and other administrative fees in developing the business of Capsol Technologies. Internal costs to develop the CapsolGo\u00ae units have been recognized as part of property, plant and equipment. For other research and development costs in Capsol, management has assessed that the requirements to capitalize is not present refer to section 4.1.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-261": { "value": "
Auditor remuneration
2024
2023
Amounts in NOK
Fee for statutory audit services
775 119
425 781
Fees for other attestation services
122 475
49 619
Fee for tax advice
130 541
48 575
Fee for other services
199 988
18 925
Total
1 228 122
542 900
3.5.1 Auditor remuneration", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-259": { "value": "Accounting policies Depreciation and amortization expenses are measured on a straight-line basis over the estimated useful life of the asset commencing when the asset is ready for its intended use. 3.4 Depreciation and Amortization ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-260": { "value": "
3.5 Other operating expenses
Other operating expenses mainly relate to professional fees and other administrative
fees in developing the business of Capsol Technologies. Internal costs to develop the
CapsolGo\u00ae units have been recognized as part of property, plant and equipment.
For other research and development costs in Capsol, management has assessed that
the requirements to capitalize is not present refer to section 4.1.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-15": { "value": "Accounting policies The tax expense consists of the tax payable and changes to deferred tax. Deferred tax/tax assets are calculated on all differences between the book value and tax value of assets and liabilities. Deferred tax is calculated as 22% of temporary differences and the tax effect of tax losses carried forward. Deferred tax assets are recorded in the balance sheet when it is more likely than not that the tax assets will be utilized. Taxes payable and deferred taxes are recognized directly in equity to the extent that they relate to equity transactions", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-16": { "value": "Deferred tax liabilities/deferred tax assets The tax effect on temporary differences and tax loss carried forward that has formed the basis for deferred tax and deferred tax assets, specified on type of temporary differences.
Dec 31, 2024
Dec 31, 2023
Changes
Amounts in NOK
Temporary differences
4 892 099
-5 439 011
6 257 644
Tax loss carried forward
-147 341 067
-108 489 334
34 808 808
Tot al
-142 448 968
-113 928 345
41 066 451
22% deferred tax asset
-31 338 773
-25 064 236
9 034 619
Not recognized
31 338 773
25 064 236
-9 034 619
Deferred tax asset recognized
-
-
Capsol has not yet achieved taxable income and has therefore not recognized any deferred taxable assets. Total carry forward losses at period end December 31, 2024 is NOK 147.3 million. As such, there are no uncertain tax positions in the Group at period end December 31, 2024 and December 31, 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-17": { "value": "
This period\u2019s tax expense
2024
2023
Amounts in NOK
Payable tax
-
-
Changes in deferred tax
-
-
Tax expense on ordinary profit/loss
-
-
Taxable income
Ordinary result before tax
-32 780 247
-43 408 498
Permanent differences
-5 144 490
2 342 047
Changes in temporary differences
-2 351 793
6 257 644
Taxable income
-40 276 526
-34 808 808
Reconciliation of tax expense:
Ordinary result before tax
-32 780 242
-43 408 498
Tax expense 22%
-7 211 653
-9 549 870
Tax effect on permanent differences
-1 131 788
515 250
Prior year adjustment
476 243
-
Not recognized deferred tax assets
7 867 198
9 034 619
Net tax expense
-
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-21": { "value": "
Classification of net financial items
2024
2023
Amounts in NOK
Other interest income
2 646 697
1 010 364
Currency gain
6 124 273
3 990 313
Other interest expense
-4 182 062
-272 108
Interest expense lease
-590 125
-471 688
Currency loss
-6 730 913
-4 256 881
Net financial items
-2 732 131
-1 927 256
3.7 Financial items", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-20": { "value": "
Basic and diluted earnings per share
2024
2023
Amounts in NOK
Profit/(loss) for the year
-32 782 322
-43 408 498
Total basic and diluted earnings per share attributable to the
ordinary equity
-0.54
- 0.81
Weighted average number of shares used as the denominator
Weighted average number of shares used in basic earnings per
60 897 045
53 533 395
share
Potential dilutive effect of granted share options
5 740 000
4 998 000
Of which are anti-dilutive
1
-5 740 000
-4 998 000
Weighted average number of shares used in diluted earnings per
60 897 045
53 533 395
share
3.8 Earnings per share \u00b9The granted share options have an anti-dilutive effect on diluted earnings per share as the Group are having losses and are not included in the calculation of weighted number of shares used in the diluted earnings per share calculation. Basic and dilutive number of shares used in the earnings per share calculation are the therefore the same.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-19": { "value": "Accounting policies Basic earnings per share is calculated by dividing the profit attributable to owners of Group, excluding any costs of servicing equity other than ordinary shares; by the weighted average number of ordinary shares outstanding during the financial year", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-18": { "value": "Accounting policies Transactions in foreign currency. Foreign currency transactions are translated into NOK using the exchange rates on the transaction date. Monetary balances in foreign currencies are translated into NOK at the exchange rates on the date of the balance sheet. 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 are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-22": { "value": "
Intangible assets 2024
Patents
Digital Platform
R&D
Total
Technology
Amounts in NOK
Accumulated cost on Jan 1, 2024
7 340 500
1 292 394
-
8 632 894
Additions
-
672 618
5 195 634
5 868 252
Accumulated cost on Dec 31, 2024
7 340 500
1 965 012
5 195 634
14 501 146
Accumulated depreciation and impairment at Jan 1, 2024
- 1 295 382
-
-
-1 295 382
Amortization for the year
-431 794
-
-
-431 794
Accumulated depreciation and impairment Dec 31, 2024
-1 727 176
-
-
- 1 727 176
Net carrying amount on Dec 31, 2024
5 613 325
1 965 012
5 195 634
12 773 970
Depreciation method
Straight line
Straight line
Useful life
17
5
Intangible assets 2023
Patents
Digital Platform
Tot al
Amounts in NOK
Accumulated cost on Jan 1, 2023
7 340 500
-
7 340 500
Additions
-
1 292 394
1 292 394
Accumulated cost on Dec 31, 2023
7 340 500
1 292 394
8 632 894
Accumulated depreciation and impairment on Jan 31, 2023
- 863 588
-
-863 588
Amortization for the year
-431 794
-
-431 794
Accumulated depreciation and impairment Dec 31, 2023
- 1 295 382
-
- 1 295 382
Net carrying amount on Dec 31, 2023
6 045 118
1 292 394
7 337 512
Depreciation method
Straight line
Straight line
Useful life
17
5
4 NON-FINANCIAL ASSETS 4.1 Intangible assets Accounting policies The Company holds patented technology for large-scale CO capture in power production and other industrial applications and started to depreciate the patents in 2021. Intangible assets are initially recognized at cost and amortized to their residual values over their economic useful life using the straight-line method. Estimated residual values and expected useful lives of assets are reviewed by the Group at least at each financial reporting date. The patents have an average useful life of 17 years from the start of its amortization in 2021. Development costs are only capitalized if the product or process is technically and commercially feasible and it is probable that the intangible asset will generate future economic benefits. Capitalized development mainly includes costs of materials and services, and internal labor costs used in generating the intangible assets. Significant judgement Capsol\u2019s research and development activities relate mainly to development of the patents on carbon capture technology. Internal costs to develop the CapsolGo\u00ae units have been recognized as part of property, plant and equipment. In addition, development of a new technological digital platform has been recognized in 2024. For other research and development costs relating to the developing the patents and technology, management has assessed that the requirements to capitalise is not present. Research and development The Digital Platform and R&D Technology is still under development and is not amortized as of year-end December 31, 2024. R&D Technology The additions during 2024 relate to Capsol\u2019s feasibility and engineering studies where the purpose of the project is to develop the products and services further. Capsol has obtained some residual income during the development phase of these projects, and these proceeds have not been deducted from the cost of the intangible assets. Up until 2023, Capsol has not capitalized any development costs. However, in 2024, management considers the development of the CapsolGT\u00ae product to meet the recognition requirements indicated above, and therefore, has started to capitalize costs from these projects.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-262": { "value": "
Accounting policies
The Company holds patented technology for large-scale CO capture in power
production and other industrial applications and started to depreciate the
patents in 2021. Intangible assets are initially recognized at cost and amortized to
their residual values over their economic useful life using the straight-line method.
Estimated residual values and expected useful lives of assets are reviewed by the
Group at least at each financial reporting date. The patents have an average useful
life of 17 years from the start of its amortization in 2021. Development costs are
only capitalized if the product or process is technically and commercially feasible
and it is probable that the intangible asset will generate future economic benefits.
Capitalized development mainly includes costs of materials and services, and
internal labor costs used in generating the intangible assets.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-23": { "value": "
Property, plant & equipment
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Accumulated cost on Jan 1
73 797 627
25 090 070
Additions
25 531 159
51 218 785
Government grants*
2 511 228
-2 511 228
Accumulated cost on Dec 31
101 840 014
73 797 627
Accumulated depreciation and impairment on Jan 1
-6 530 031
-286 244
Depreciation for the year
-11 670 564
-6 243 787
Accumulated depreciation and impairment Dec 31
-18 200 595
-6 530 031
Net carrying amount on Dec 31
83 639 419
67 267 596
Depreciation method
Straight line
Straight line
Useful life
5
5
Accounting policies Property, plant and equipment (\u2018PPE\u2019) is initially recognized at cost and subsequently measured at cost less accumulated depreciation and impairments. 4.2 Property, plant and equipment Estimated residual values and expected useful lives of assets are reviewed by the Group at least annually. In estimating the remaining useful lives of the assets, Management considers the expected level of use; the expected physical wear and tear together with the maintenance plans; and any technical, legal or commercial obsolescence arising from, among others, laws and regulations affecting health, safety or environmental regulations. *The government grants that reduce the cost of the PPE assets are related to SkatteFUNN, see section 7.2 for further information.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-263": { "value": "
Accounting policies
Property, plant and equipment (\u2018PPE\u2019) is initially recognized at cost and subsequently measured at cost less
accumulated depreciation and impairments.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-24": { "value": "4.3 Impairment of a non-financial assets Accounting policies Non-financial assets held by the Group are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Impairment assessment There have not been identified any indicators of impairment in 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-264": { "value": "
Accounting policies
Non-financial assets held by the Group are tested for impairment whenever events or changes
in circumstances indicate that the carrying amount may not be recoverable.
An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds
its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs
of disposal and value in use. For the purposes of assessing impairment, assets are grouped at
the lowest levels for which there are separately identifiable cash inflows which are largely
independent of the cash inflows from other assets or groups of assets (cash-generating units).
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-25": { "value": "
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Government grant
1 612 106
3 432 016
Prepaid Expenses
2 936 208
2 122 447
VAT receivable
2 631 208
3 734 260
Other receivables
106 198
137 930
Total other current receivables
7 285 720
9 426 653
5.1 Other current receivables", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-26": { "value": "
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Accrued interest
333 773
264 774
Accrued expenses
4 560 416
2 417 127
Accrued employee expenses
5 223 078
4 839 535
Other
10 297
10 135
Total other current liabilities
10 127 564
7 531 571
5.2 Other current liabilities", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-265": { "value": "
Financial assets
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Financial assets measured at amortized cost
Accounts receivables
30 676 954
9 821 949
Cash and cash equivalents
64 443 690
41 615 681
Total financial assets
95 120 644
51 437 630
Financial liabilities
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Financial liabilities measured at amortized cost
Non-current lease liability
4 787 621
6 621 710
Debt to financial institutions
46 842 277
63 713 587
Current lease liability
2 109 137
1 880 567
Trade creditors
15 374 658
15 324 695
Other current liabilities
-
264 774
Total financial liabilities
69 113 193
87 805 333
6 FINANCIAL INTRUSTMENTS 6.1 Financial assets and liabilities Accounting policies Capsol Technologies has only financial instruments measured at amortized cost. The Group has not had any financial instruments measured at fair value in the reporting period January 1, 2024, to December 31, 2024; and the same for the period January 1, 2023, to December 31, 2023. The financial instruments\u2019 amortized cost is considered to be a close approximation to their fair value. This section provides insights into Capsol Technologies\u2019 financial instruments, including financial risk and capital management.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-27": { "value": "Accounting policies Capsol Technologies has only financial instruments measured at amortized cost. The Group has not had any financial instruments measured at fair value in the reporting period January 1, 2024, to December 31, 2024; and the same for the period January 1, 2023, to December 31, 2023. The financial instruments\u2019 amortized cost is considered to be a close approximation to their fair value. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-28": { "value": "
Overview of borrowings
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Non-current
Debt to credit institutions
27 613 473
45 212 693
Total non-current borrowings
27 613 473
45 212 693
Current
Debt to credit institutions
19 228 804
18 500 894
Total current borrowings
19 228 804
18 500 894
Total borrowings
46 842 277
63 713 587
6.2 Borrowings Accounting policies Borrowings are initially recognized at fair value, net of transaction costs incurred that are directly attributable to the issuance of the financial liability. After initial recognition, borrowings are measured at amortized cost. Any difference between the net proceeds and the redemption amount is recognized in profit or loss over the period of the borrowings using the effective interest method. Borrowings are classified as current liabilities except for the portion of the liability that is due to be settled more than twelve months after the reporting period, or for the portion the Group has an unconditional right to defer settlement for at least twelve months after the reporting period. 6.2.1 Relevant terms and conditions Debt to financial institutions consist of three loans, with maturity in 2027 and 2028. Interest and principal are paid on quarterly instalments. The interest rate continues to be based on the NIBOR and EURIBOR index plus a margin of 2.9%p.a. See section 6.8.2 for an overview of the maturity. 6.2.2 Assets pledged as securities for liabilities The debt to credit institutions requires certain assets to be pledged as security. Assets pledged as security includes property, plant and equipment and accounts receivables.
Booked value of secured assets
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Plant and equipment
83 639 419
67 267 596
Account receivables
30 676 954
9 821 949
Total
114 316 373
77 089 545
6.2.3 Compliance with covenants Borrowings for Capsol are subject to the following covenants: \u2022 Book equity should be positive at all times \u2022 Capsol should at all times have positive cash equivalent to 1 year's interest and repayments of total debt to DNB Bank ASA Capsol has complied with all the covenants throughout all the reporting periods presented in the financial statements. The Company expects to comply with these covenants going forward.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-266": { "value": "Accounting policies Borrowings are initially recognized at fair value, net of transaction costs incurred that are directly attributable to the issuance of the financial liability. After initial recognition, borrowings are measured at amortized cost. Any difference between the net proceeds and the redemption amount is recognized in profit or loss over the period of the borrowings using the effective interest method", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-267": { "value": "
Borrowings are classified as current liabilities except for the portion of the liability that is
due to be settled more than twelve months after the reporting period, or for the portion
the Group has an unconditional right to defer settlement for at least twelve months after
the reporting period.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-268": { "value": "
6.2.2 Assets pledged as securities for liabilities
The debt to credit institutions requires certain assets to be pledged as security.
Assets pledged as security includes property, plant and equipment and accounts receivables.
Booked value of secured assets
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Plant and equipment
83 639 419
67 267 596
Account receivables
30 676 954
9 821 949
Total
114 316 373
77 089 545
", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-29": { "value": "
Right-of-use assets
2024
2023
Amounts in NOK
On Jan 1
8 522 788
132 382
Additions
295 547
9 883 894
Depreciation charge
-2 063 285
-1 493 489
On Dec 31
6 755 051
8 522 788
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Office
6 437 548
8 110 034
Office equipment
317 503
412 754
Total right-of-use assets
6 755 051
8 522 788
Depreciation method
Straight line
Straight line
Useful life
5
5
6.3.1 Nature of the lesee's leasing activities Accounting policies The Group recognizes right-of-use assets and lease liabilities for all lease contracts, except leases that are considered short-term (lease term of twelve months or less), or leases for underlying assets that are of a low value. Management considers as low value those assets that are worth NOK 50, 000 or less when new . The Group has lease agreements related to offices and office equipment. The lease term for the present offices is of five years with options to both extend and terminate the lease contracts at Management\u2019s discretion. The Group is not typically subject to variable lease payments for its leases. See section 6.8.2 for an overview of the lease's maturity. 6.3 Leases Accounting policies The right-of-use assets are initially measured at cost, which comprises the initial amount of the lease liabilities less any lease payments made at or before the commencement date of the lease, and initial direct costs and lease incentives received. Subsequently, right-of-use assets are measured at cost less accumulated depreciation and impairments and adjusted for certain remeasurements of the lease liabilities. Depreciation of the right-of-use asset is carried out using the straight-line method over the shorter of the lease term or the useful life of the underlying asset. 6.3.2 Right-of-use assets Right of use assets are related to the following assets type:
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Current
2 109 137
1 880 567
Non-current
4 787 621
6 621 710
Total lease liability
6 896 758
8 502 277
2024 2023
Amounts in NOK
Opening balance Jan 1
8 502 277
144 729
Principal repayments
-1 901 066
- 1 526 346
Interest expense
590 126
471 688
Interest paid
-590 126
- 471 688
New leases
295 547
9 883 894
Closing balance Dec 31
6 896 758
8 502 277
Amounts recognized in the income statement
2024
2023
Amounts in NOK
Interest expense (included in finance cost)
590 126
471 688
Expense relating to short-term and low-value leases
-
-
Expense relating to depreciation
2 063 285
1 493 489
Total
2 653 411
1 965 177
Additional information/sensitivity analysis 2024 2023
Effect on lease liabilities if the discount rate increases by 1%
-137 935
-150 278
Effect on lease liabilities if the discount rate decreases by 1%
137 935
155 409
The total cash outflow for leases in NOK
2 491 192
1 998 035
6.3.4 Amounts recognized in the statement of comprehensive income and statement of cash-flows The following amounts have been recognized in the income statement in relation to leases Accounting policies Lease liabilities are recognized at the lease commencement date. The lease liabilities are measured as the present value of future lease payments, discounting by the Group\u2019s incremental borrowing rate. Lease payments mainly consist of fixed payments, which are typically updated by changes on consumer price indexes or interest rate levels. Lease liabilities are measured at amortized cost using the effective interest rate method. If there is a change in future lease payments arising from a change in an index or rate, there is a change in the Group\u2019s estimate of the amount expected to be payable under a residual value guarantee, or the Group changes its assessment of whether it will exercise a purchase, extension or termination option, the liability is remeasured and a matching adjustment is made to the carrying amount of the related right-of-use asset. No significant changes in this regard have occurred during the period. 6.3.3 Lease liabilities See section 6.8.2 for an overview of the maturity. Changes in lease liabilities", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-269": { "value": "Accounting policies The Group recognizes right-of-use assets and lease liabilities for all lease contracts, except leases that are considered short-term (lease term of twelve months or less), or leases for underlying assets that are of a low value. Management considers as low value those assets that are worth NOK 50, 000 or less when new Accounting policies The right-of-use assets are initially measured at cost, which comprises the initial amount of the lease liabilities less any lease payments made at or before the commencement date of the lease, and initial direct costs and lease incentives received. Subsequently, right-of-use assets are measured at cost less accumulated depreciation and impairments and adjusted for certain remeasurements of the lease liabilities. Depreciation of the right-of-use asset is carried out using the straight-line method over the shorter of the lease term or the useful life of the underlying asset
Accounting policies
Lease liabilities are recognized at the lease commencement date. The lease liabilities are measured as the
present value of future lease payments, discounting by the Group\u2019s incremental borrowing rate.
Lease payments mainly consist of fixed payments, which are typically updated by changes on consumer price
indexes or interest rate levels. Lease liabilities are measured at amortized cost using the effective interest rate
method. If there is a change in future lease payments arising from a change in an index or rate, there is a change
in the Group\u2019s estimate of the amount expected to be payable under a residual value guarantee, or the
Group changes its assessment of whether it will exercise a purchase, extension or termination option, the
liability is remeasured and a matching adjustment is made to the carrying amount of the related
right-of-use asset. No significant changes in this regard have occurred during the period.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-30": { "value": "
Reconciliation cash flow from financing activities
Borrowings
Lease liabilities
Total
Amounts in NOK
Liabilities from financing activities on Jan 1,2023
23 000 000
144 729
23 144 729
Financing cash flow (payments)
-5 822 146
-1 526 346
-7 348 492
Cash inflows from new borrowings
48 996 562
-
48 996 562
New leases
-
9 883 894
9 883 894
FX changes loan
-2 460 828
-
-2 460 828
Liabilities from financing activities on Dec 31, 2023
63 713 588
8 502 277
72 215 864
Liabilities from financing activities on Jan 1, 2024
63 713 588
8 502 277
72 215 864
Financing cash flow (payments)
-19 023 321
-1 901 066
-20 924 387
Cash inflows from new borrowings
-
-
-
New leases
-
295 547
295 547
FX changes loan
2 152 012
-
2 152 012
Liabilities from financing activities on Dec 31, 2024
46 842 277
6 896 758
53 739 035
6.4 Reconciliation of cash flows from financing activities", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-32": { "value": "
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Cash at bank
64 443 690
41 615 681
Total
64 443 690
41 615 681
Bank overdrafts
-
-
Balances per statement of cash flow
64 443 690
41 615 681
Restricted cash included in the above:
Payment of employees' tax deduction
1 893 446
1 127 023
Client back guarantee
1 200 000
-
Total
3 093 446
1 127 023
6. 5 Cash, cash equivalents and accounts", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-271": { "value": "
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Cash at bank
64 443 690
41 615 681
Total
64 443 690
41 615 681
Bank overdrafts
-
-
Balances per statement of cash flow
64 443 690
41 615 681
Restricted cash included in the above:
Payment of employees' tax deduction
1 893 446
1 127 023
Client back guarantee
1 200 000
-
Total
3 093 446
1 127 023
6. 5 Cash, cash equivalents and accounts", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-33": { "value": "
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Accounts receivables
30 676 954
9 821 949
Total accounts payables
30 696 954
9 821 949
6.6 Accounts receivables No allowance for impairment of accounts receivables for the reporting period end December 31, 2024. For credit risk, refer to section 6.8.1 . Accounting policies Accounts receivables are recognized at the original invoiced amount, less impairment losses. The invoiced amount is considered to be approximately equal to the value derived if the amortized cost method would have been used. Impairment losses are estimated based on the expected credit loss method (ECL) for accounts receivables, contract assets (with or without a significant financing component) and other receivables .", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2023-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-273": { "value": "
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Accounts payables
15 374 658
15 324 695
Total accounts payables
15 374 658
15 324 695
6.7 Accounts payables
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-272": { "value": "Accounting policies Accounts receivables are recognized at the original invoiced amount, less impairment losses. The invoiced amount is considered to be approximately equal to the value derived if the amortized cost method would have been used. Impairment losses are estimated based on the expected credit loss method (ECL) for accounts receivables, contract assets (with or without a significant financing component) and other receivables ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-34": { "value": "6.7.1 Contingent liabilities Capsol Technologies ASA is involved in an ongoing dispute related to claims concerning services and equipment. While the matter remains unresolved, management considers a settlement to be the most probable outcome. As part of this dispute, an amount of NOK 2,525,744 is included in trade creditors in the Company\u2019s accounts. Based on the current assessment, the likelihood of an outflow of resources embodying economic benefits beyond booked vendor debt is considered less than 50%. Accordingly, no provision has been recognized under IAS 37, but the matter is disclosed as a contingent liability ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-274": { "value": "6.7.1 Contingent liabilities Capsol Technologies ASA is involved in an ongoing dispute related to claims concerning services and equipment. While the matter remains unresolved, management considers a settlement to be the most probable outcome. As part of this dispute, an amount of NOK 2,525,744 is included in trade creditors in the Company\u2019s accounts. Based on the current assessment, the likelihood of an outflow of resources embodying economic benefits beyond booked vendor debt is considered less than 50%. Accordingly, no provision has been recognized under IAS 37, but the matter is disclosed as a contingent liability .", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-270": { "value": "
6. 8 Financial risk and capital management
As indicated in note 6.1, financial assets held by the Group mainly comprise cash and cash
equivalents and trade receivables. Financial liabilities are of borrowings, lease liabilities, and trade
payables. In conducting its operations, the Group faces the following main types of risks: credit risk,
liquidity risk and market risk. Management keeps track of the evolution of the different risks, and the
potential impact to the Group. The Group has not entered into any derivative contracts to manage its
exposure to financial risks during 2024.
6.8.1 Credit risk
Credit risk is the risk that a customer or one party to a financial asset instrument will cause a financial
loss for the Group by failing to settle its obligation. The Group is exposed to credit risks in conducting
its ordinary activities, however, customers are generally larger national or multinational groupings,
with a low credit risk score.
On Dec 31, 2024
Carrying amount
Less than 3 months
3-12 months
1-5 years
More than 5 years
Total
Amounts in NOK
Borrowings NOK
13 800 000
1 150 000
3 450 000
9 200 000
-
13 800 000
Borrowings EUR
33 042 277
3 657 201
10 971 603
18 413 474
-
33 042 277
Lease liabilities
6 896 758
617 673
1 853 020
4 426 065
-
6 896 758
Total financial liabilities
53 739 035
5 424 874
16 274 623
32 039 539
-
53 739 035
On Dec 31, 2023
Carrying amount
Less than 3 months
3-12 months
1-5 years
More than 5 years
Total
Amounts in NOK
Borrowings NOK
18 400 000
1 150 000
3 450 000
13 800 000
-
18 400 000
Borrowings EUR
45 313 587
3 475 223
10 425 670
31 412 693
-
45 313 587
Lease liabilities
8 502 277
617 673
1 853 020
7 440 493
-
9 911 186
Total financial liabilities
72 215 864
5 242 897
15 728 690
52 653 186
-
73 624 773
6.8.2 Liquidity risk
Liquidity risk is the risk that the Group is unable to meet the obligations associated with its financial liabilities.
The Group manages its liquidity to ensure it has a sufficient liquidity reserve to meet the liabilities in the short and long
term. Management develops a rolling forecast on liquidity, which are regularly monitored against the financial liabilities.
Maturities
The following table discloses the maturity analysis for non-derivative liabilities, showing its undiscounted remaining
contractual liabilities:
CAPSOL TECHNOLOGIES ANNUAL REPORT 2024
70
Company Board of Directors' report ESG reporting Contents
Consolidated financial statements
Financial statements
On Dec 31, 2024
EUR
GBP
USD
Financial assets
4 113 598
-
24 946
Accounts receivables
797 640
-
-
Cash and bank deposits
3 315 958
-
24 946
Financial liabilities
-3 039 460
-6 354
-30 236
Trade payables
-238 080
-6 354
-30 236
Debt to financial institutions
-2 801 380
-
-
Exchange rate sensitivity analysis
2024
2023
Increase in EUR/NOK exchange rate of 10%
715 306
33 162
Increase in GBP/NOK exchange rate of 10%
-635
-2 562
Increase in USD/NOK exchange rate of 10%
-5 518
-8 327
Interest rate sensitivity analysis
2024
2023
Profit and loss effect by increase in borrowing rate of 5%
2 721 118
3 610 793
On Dec 31, 2023
EUR
GBP
USD
Financial assets
5 394 456
-
-
Accounts receivables
1 929 670
-
-
Cash and bank deposits
3 464 786
-
-
Financial liabilities
- 5 062 834
- 25 619
- 83 275
Trade payables
- 1 021 774
- 25 619
- 83 275
Debt to financial institutions
- 4 041 060
-
-
6.8.3 Market risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. The Group is mainly exposed to interest rate and foreign currency risk. Interest rate risk The Group\u2019s exposure to interest rate risk arises from long-term borrowings with variable rates (see note 6.1 and 6.2 for further information) based on the NIBOR and EURIBOR rate applicable at each point in time. The Group has not entered any interest rate swaps agreement or other interest rate hedges to mitigate risk related to increase in the variable interest rate of its loans. Currency risk The Group\u2019s primary operational foreign currency risk is linked to fluctuations in the value of Euro versus Norwegian Krone. From 2023, the revenue and borrowings are mainly in Euro, while the running costs are in either Euro or Norwegian Krone. Management has as of year-end December 31, 2024. The following assets and liabilities are subject to foreign exchange risk, at each reporting period. The following table illustrates how the profit before tax would be affected by positive or negative changes in the exchange rates with respect to the functional currency of the Company, leaving every other constant the same: 6.8.4 Capital management: objectives, policies and processes The Group defines capital as equity, including other reserves. The Group\u2019s main objective when managing capital is to ensure the ability of the Group to continue as a going concern and to meet all requirements imposed by the external financing agreements.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-31": { "value": "6.8.1 Credit risk Credit risk is the risk that a customer or one party to a financial asset instrument will cause a financial loss for the Group by failing to settle its obligation. The Group is exposed to credit risks in conducting its ordinary activities, however, customers are generally larger national or multinational groupings, with a low credit risk score. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-35": { "value": "
On Dec 31, 2024
Carrying amount
Less than 3 months
3-12 months
1-5 years
More than 5 years
Total
Amounts in NOK
Borrowings NOK
13 800 000
1 150 000
3 450 000
9 200 000
-
13 800 000
Borrowings EUR
33 042 277
3 657 201
10 971 603
18 413 474
-
33 042 277
Lease liabilities
6 896 758
617 673
1 853 020
4 426 065
-
6 896 758
Total financial liabilities
53 739 035
5 424 874
16 274 623
32 039 539
-
53 739 035
On Dec 31, 2023
Carrying amount
Less than 3 months
3-12 months
1-5 years
More than 5 years
Total
Amounts in NOK
Borrowings NOK
18 400 000
1 150 000
3 450 000
13 800 000
-
18 400 000
Borrowings EUR
45 313 587
3 475 223
10 425 670
31 412 693
-
45 313 587
Lease liabilities
8 502 277
617 673
1 853 020
7 440 493
-
9 911 186
Total financial liabilities
72 215 864
5 242 897
15 728 690
52 653 186
-
73 624 773
6.8.2 Liquidity risk Liquidity risk is the risk that the Group is unable to meet the obligations associated with its financial liabilities. The Group manages its liquidity to ensure it has a sufficient liquidity reserve to meet the liabilities in the short and long term. Management develops a rolling forecast on liquidity, which are regularly monitored against the financial liabilities. Maturities The following table discloses the maturity analysis for non-derivative liabilities, showing its undiscounted remaining contractual liabilities: ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-36": { "value": "
On Dec 31, 2024
EUR
GBP
USD
Financial assets
4 113 598
-
24 946
Accounts receivables
797 640
-
-
Cash and bank deposits
3 315 958
-
24 946
Financial liabilities
-3 039 460
-6 354
-30 236
Trade payables
-238 080
-6 354
-30 236
Debt to financial institutions
-2 801 380
-
-
Interest rate sensitivity analysis
2024
2023
Profit and loss effect by increase in borrowing rate of 5%
2 721 118
3 610 793
6.8.3 Market risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. The Group is mainly exposed to interest rate and foreign currency risk. Interest rate risk The Group\u2019s exposure to interest rate risk arises from long-term borrowings with variable rates (see note 6.1 and 6.2 for further information) based on the NIBOR and EURIBOR rate applicable at each point in time. The Group has not entered any interest rate swaps agreement or other interest rate hedges to mitigate risk related to increase in the variable interest rate of its loans. Currency risk The Group\u2019s primary operational foreign currency risk is linked to fluctuations in the value of Euro versus Norwegian Krone. From 2023, the revenue and borrowings are mainly in Euro, while the running costs are in either Euro or Norwegian Krone. Management has as of year-end December 31, 2024. The following assets and liabilities are subject to foreign exchange risk, at each reporting period. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-275": { "value": "6.9 Share capital 6.9.1 Share capital and share premium The share capital consists only of shares, with a par value of 0.5 NOK each. All shares are entitled to equal rights with respect to dividends, voting rights and other rights in accordance with Norwegian corporate law.
Number of shares Amounts in NOK
Authorized shares
Dec 31, 2024
Dec 31, 2023
Dec 31, 2024
Dec 31, 2023
Amounts in NOK
Fully paid ordinary shares
62 898 669
53 533 395
31 449 334
26 766 697
Total share capital
62 898 669
53 533 395
31 449 334
26 766 697
6.9.2 Movements in ordinary shares
Number of shares
Par value per share
Share capital (NOK)
Share premium total
(NOK)
(NOK)
Movements in ordinary shares
Opening balance on Jan 1, 2023
53 533 395
1
53 533 395
81 072 850
1
Equity restructuring (reduction of par value)
Reduction of nominal value
-0.5
-26 766 698
-
Closing balance on Dec 31, 2023
53 533 395
0.5
26 766 697
81 072 850
Opening balance on Jan 1, 2024
55 533 395
0.5
26 766 697
81 072 850
Capital increase Feb 16
7 005 274
0.5
3 502 637
84 763 815
Capital increase Jun 5
2 250 000
0.5
1 125 000
28 800 000
Execution of employee share options
110 000
0.5
55 000
1 045 000
Transactional costs
-
-
-
-9 623 292
Closing balance on Dec 31, 2024
62 898 669
0.5
31 449 334
186 058 374
At the Extraordinary General Meeting on September 27, 2023, a reduction of share capital, by reducing the nominal value of the shares was concluded in order to facilitate the conversion of the Company to a public limited liability company (\u201cASA\u201d). The reduction was transferred to other equity. The new capital of the Company is NOK 26, 766, 698 divided on 53,533,395 shares, each with a nominal value of NOK 0.5.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-37": { "value": "
Person
Position
Shares
Endre Ording Sund
Chair of the Board
 -
John Arne Ulvan
Member of the Board
 19 841
Monika Inde Zsak
Member of the Board
 5 952
Ellen Hanetho
Member of the Board
-
Wayne Thomson
Member of the Board
 11 904
Wendy Lam
CEO
38 198
Ingar Bergh
CFO
 30 673
Sam Thivolle
CDO
 15 037
Cato Christensen
CTO
 -
Johan Jungholm
CBDO
 63 492
Philipp Staggat
CPO
 4 000
Tone Bekkestad AS 772 673 1,23% Remaining investors 17 500 374 27,82% Total 62 898 669 100,00% 6.9.3 Shareholders The Company's shares are VPS-registered and listed on Euronext Oslo B\u00f8rs from June 19, 2024. Numbers of shares and share subscription rights held by the board and CEO and leading senior management, including shares held by companies controlled by the representatives: The share capital consists of 62,898,669 shares with a nominal value of NOK 0.5 total NOK 31,449,334 and is fully paid. Each share provides one vote. The Company has one class of shares.
Shareholders as of December 31, 2024
Rederiaktieselskapet Skrim
9 546 474 15,18%
SEOTO AS
5 172 677 8,22%
Aquila Holdings Investment AS
4 033 188 6,41%
DNB Bank ASA
3 483 737 5,54%
MP Pensjon PK
2 886 800 4,59%
T.D. Veen AS
2 093 202 3,33%
Danske Bank A/S
1 804 799 2,87%
F2 Funds AS
1 604 629 2,55%
Alphecca AS
1 600 000 2,54%
Redback AS
1 549 769 2,46%
Tigerstaden AS
1 500 000 2,38%
Mathisen
1 410 578 2,24%
F1 Funds AS
1 257 538 2,00%
GM Capital AS
1 200 000 1,91%
Danske Invest Norge Vekst
1 179 850 1,88%
Engelsviken Fryseri AS
1 143 891 1,82%
The Northern Trust Company, London Branch
1 130 000 1,80%
Daimyo Invest AS
1 030 000 1,64%
Q Capital AS
998 490 1,59%
Rights under the management incentive scheme are not included, cf. note 7.3.1.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-39": { "value": "
Subsidiaries
Country
Purchase date
Ownership and voting interest
CapSol-EoP AS
Norway
Oct 29, 2015
100%
Capsol Engineering AB
Sweden
Nov 25, 2016
100%
Capsol Technologies LLC
USA
Aug 31, 2023
100%
As of December 31, 2024, the Group\u2019s subsidiaries are: 7.1 Subsidiaries", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-38": { "value": "2024 2023 Amounts in NOK SkatteFUNN 1 612 106 2 511 228 Reversed due to pending clarifications -3 246 348 - Government grants received -1 634 242 2 511 228 Capsol has recognized government grants related to the Norwegian R&D tax incentive scheme (SkatteFUNN) with development of the CapsolGo\u00ae units, recognized as Property, plant and equipment. The grant has reduced the initial acquisition cost of the property, plant and equipment with grants received. Some personnel and other operating expenses have been capitalized as part of the SkatteFUNN project. Capsol has received the following government grants", "dimensions": { "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-276": { "value": "
7.2 Government grants
Accounting policies
Government grants are recognized when there is reasonable assurance that the Group will
comply with the conditions attaching to them; and the grant will be received.
Government grants relating to the purchase of property, plant and equipment are normally
included as a reduction of the carrying amount of the related assets. These provisions are
recognized in the consolidated statement of financial performance, on a systematic basis, as an
offset to the depreciation expenses from the Group.
Government grants relating to costs are deferred and recognized in profit or loss over the
period necessary to match them with the costs that they are intended to compensate.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-40": { "value": "Other senior executives 2024 2023 7.3.1 Key management personnel compensation Amounts in NOK Sam Thivolle, CDO (from Dec 1, 2024) 124 010 - Salary 122 540 - The following table provides an overview of the compensation to key management personnel by the Group: Bonus - - Post-employment benefits - - Board of Directors Other benefits 1 470 - 2024 2023 Amounts in NOK Ingar Bergh, CFO 2 773 501 2 317 722 Salary 1 767 278 1 414 349 Endre Ording Sund, Chair of the Board 475 000 300 000 Bonus 816 666 730 730 Einar Chr. Langem, Director (Retired Jun) 181 500 187 500 Post-employment benefits 161 963 158 865 John Arne Ulvan, Director 318 750 187 500 Other benefits 25 594 13 778 Monika Ind Zsak, Director 318 750 187 500 Wayne Thomson, Director 415 070 187 500 Cato Christiansen, CTO 2 769 602 1 456 398 Ellen Hanetho, Director 336 700 75 000 Salary 1 568 624 1 283 950 Wendy Lam, Director (Left Feb 15, 2024) 112 500 75 000 Bonus 1 023 288 - Total 2 158 270 1 312 500 Post-employment benefits 157 786 162 010 Other benefits 19 904 10 340 CEO Johan Jungholm, CBDO 2 461 199 1 945 987 2024 2023 Salary 1 654 400 1 291 108 Amounts in NOK Bonus 727 274 469 927 Post-employment benefits 157 786 164 463 Jan Kielland, CEO (Until Feb15, 2024, left Jul 3, 2024) 2 149 794 2 757 382 Other benefits 31 739 20 489 Salary 1 060 564 1 739 306 Bonus 939 396 844 040 Philip Staggat, CPO 2 392 273 1 933 877 Post-employment benefits 141 932 167 229 Salary 1 585 287 1 113 840 Other benefits 7 902 6 807 Bonus 630 703 685 875 Post-employment benefits 155 816 124 564 Wendy Lam, CEO (From Feb 16, 2024) 2 081 205 - Other benefits 20 467 9 598 Salary 1 898 059 - Bonus - - Robin Bodtmann, Managing Director, NA Post-employment benefits 161 213 - (from Nov 1,2024) Other benefits 21 933 - Salary 471 743 -", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-41": { "value": "7.3.2 Transactions with other related parties Capsol Technologies ASA has engaged in transactions with related parties in the ordinary course of business. Wendy Lam, CEO of Capsol Technologies ASA, is a member of the Board of Directors of Green Transition Holding AS. Green Transition Holding AS owns 83% of Carbon Circle Holding AS. In 2024, Capsol Technologies ASA procured certain engineering services from Carbon Circle Holding AS for a total amount of NOK 1,244,438. The contractual relationship between Capsol Technologies ASA and Carbon Circle Holding AS was established prior to Wendy Lam\u2019s appointment as CEO of Capsol Technologies ASA. All transactions have been conducted on an arm\u2019s length basis and under normal commercial terms. Wendy Lam has not been involved in any decisions related to the procurement of services from Carbon Circle Holding AS. The transactions have been reviewed in accordance with the company\u2019s internal procedures for related party transactions to ensure compliance with applicable regulations and corporate governance standards.", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-277": { "value": "Wendy Lam, CEO of Capsol Technologies ASA, is a member of the Board of Directors of Green Transition Holding AS. Green Transition Holding AS owns 83% of Carbon Circle Holding AS. In 2024, Capsol Technologies ASA procured certain engineering services from Carbon Circle Holding AS for a total amount of NOK 1,244,438. The contractual relationship between Capsol Technologies ASA and Carbon Circle Holding AS was established prior to Wendy Lam\u2019s appointment as CEO of Capsol Technologies ASA. All transactions have been conducted on an arm\u2019s length basis and under normal commercial terms. Wendy Lam has not been involved in any decisions related to the procurement of services from Carbon Circle Holding AS.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-42": { "value": "7.4 Guarantees, contractual liabilities, contractual obligations Guarantees The Group has entered into guarantees related to the lease of offices. The bank guarantees the Group has entered into are of NOK1.6 million. Although guarantees are financial instruments, they are considered contingent obligations and the notional amounts are not included in the financial statements. Contingent liabilities Although guarantees are financial instruments, they are considered contingent obligations and the notional amounts are not included in the financial statements. Capsol does not have any continent obligations other than what is mentioned under Guarantees. Contractual obligations For more information concerning assessments of contingent liabilities on contracts, see note 6.7.1", "dimensions": { "concept": "capsoltechnologiesasa:GuaranteesContractualLiabilitiesObligations", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-43": { "value": "7.5 Subsequent events On February 27, 2025, Capsol Technologies ASA\u2019s nomination committee proposed Chris Barkey as New Chair of the Board to succeed Endre Ording Sund, who previously announced he will step down upon the conclusion of his term in 2025. The nomination of the new Chair will be presented for shareholder approval at the Annual General Meeting on May 21, 2025. On January 27, 2025, Stockholm Exergi, the first large-scale project with Capsol\u2019s technology, was awarded EUR 1.7 billion by the Swedish government in the Swedish Energy Agency\u2019s reverse auction for BECCS. With the award by the Swedish government, the final investment decision (FID) for the BECCS project is expected to happen as soon as possible in 2025, initiating the construction of the carbon capture plant and associated infrastructure. On January 15, 2025, Capsol Technologies was awarded an Engineering Services Agreement for a pre-FEED (Front-End Engineering Design) study for the CapsolEoP\u00ae (end-of-pipe) carbon capture technology at a cement plant in Europe. The study is for a plant aiming to capture 600,000 tonnes of CO per annum. On January 13, 2025, Capsol Technologies\u2019 first of two CapsolGo\u00ae demonstrations campaigns for cement producer SCHWENK commenced operations at the Akmen\u0117s cement plant in Lithuania. Following the demonstration campaign at the Akmen\u0117s plant, the CapsolGo\u00ae unit will be transferred to SCHWENK\u2019s Broc\u0113ni cement plant in Latvia, where a previous Capsol feasibility study was conducted in 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:549300WYBNH1T16J8V12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }