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"s7_notes__6__9": {
"value": "Note 1 - Basis of preparationThe principal accounting policies adopted in the preparation of the consolidated financial statements are set out in the following section. The policies have been consistently applied to all the years presented, unless otherwise stated.The consolidated financial statements are presented in NOK, which is also the functional currency of the parent. Amounts are rounded to the nearest thousand, unless otherwise stated.These financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS\u00ae) as adopted by the EU and are prepared under the basis of going concern.The preparation of financial statements in compliance with adopted IFRS requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies. The areas where significant judgments and estimates have been made in preparing the financial statements and their effect are disclosed in Note 3.The annual report were approved by the Board of Directors and the Chief Executive Officer on the 19th of March 2024 and will be presented for approval at the Annual General Meeting on 12th of June 2024.",
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"value": "Note 1 - Basis of preparationThe principal accounting policies adopted in the preparation of the consolidated financial statements are set out in the following section. The policies have been consistently applied to all the years presented, unless otherwise stated.The consolidated financial statements are presented in NOK, which is also the functional currency of the parent. Amounts are rounded to the nearest thousand, unless otherwise stated.These financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS\u00ae) as adopted by the EU and are prepared under the basis of going concern.The preparation of financial statements in compliance with adopted IFRS requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies. The areas where significant judgments and estimates have been made in preparing the financial statements and their effect are disclosed in Note 3.The annual report were approved by the Board of Directors and the Chief Executive Officer on the 19th of March 2024 and will be presented for approval at the Annual General Meeting on 12th of June 2024.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
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"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s7_notes__6__7": {
"value": "Note 1 - Basis of preparationThe principal accounting policies adopted in the preparation of the consolidated financial statements are set out in the following section. The policies have been consistently applied to all the years presented, unless otherwise stated.The consolidated financial statements are presented in NOK, which is also the functional currency of the parent. Amounts are rounded to the nearest thousand, unless otherwise stated.These financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS\u00ae) as adopted by the EU and are prepared under the basis of going concern.The preparation of financial statements in compliance with adopted IFRS requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies. The areas where significant judgments and estimates have been made in preparing the financial statements and their effect are disclosed in Note 3.The annual report were approved by the Board of Directors and the Chief Executive Officer on the 19th of March 2024 and will be presented for approval at the Annual General Meeting on 12th of June 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
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"s7_notes__6__6": {
"value": "Note 2 - Accounting policiesBasis of measurementThe consolidated financial statements have been prepared on a historical cost basis, except for the following items (refer to individual accounting policies for details):- Financial investments \u2013 fair value through profit or loss (Note 4)RevenuePerformance obligations and timing of revenue recognitionThe majority of the group\u2019s revenue is derived from selling goods with revenue recognised at a point in time when control of the goods has transferred to the customer. This is generally when the goods are delivered to the customer, as our general delivery term is Incoterms DAP. Once a charging station is sold to the end user, the charger is included a subscription service for connectivity. This element is considered to be a performance obligation and are recognised as deferred income and will be accrued over 5 years.There is limited judgement needed in identifying the point control passes: once physical delivery of the products to the agreed location has occurred, the group no longer has physical possession, usually will have a present right to payment (as a single payment on delivery) and retains none of the significant risks and rewards of the goods in question.Some goods sold by the group include warranties which require the group to either replace or mend a defective product during the warranty period if the goods fail to comply with agreed-upon specifications. In accordance with IFRS 15, such warranties are not accounted for as separate performance obligations and hence no revenue is allocated to them.Determining the transaction priceThe group\u2019s revenue is derived from fixed price contracts and therefore the amount of revenue to be earned from each contract is determined by reference to those fixed prices.Transaction price on the element of connectivity, which is recognised as deferred income and will be accrued over 5 years, is based on estimation of cost price for connectivity during the period of delivery obligation, in addition to a margin for handling the service on behalf of the customer.Allocating amounts to performance obligationsFor most contracts, there is a fixed unit price for each product sold, with reductions given for bulk orders placed at a specific time. Therefore, there is no judgement involved in allocating the contract price to each unit ordered in such contracts (it is the total contract price divided by the number of units ordered). Where a customer orders more than one product line, the Group is able to determine the split of the total contract price between each product line by reference to each product\u2019s standalone selling prices (all product lines are capable of being, and are, sold separately).For charging stations sold, transaction price will be split between the charging station itself, which is recognised as revenue at point of time goods has transferred to the customer, and connectivity included which is considered a performance obligation and accrued over 5 years.Basis of consolidationWhere the company has control over an investee, it is classified as a subsidiary. The company 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. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control.The consolidated financial statements present the results of the company and its subsidiaries (\"the Group\") as if they formed a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.The consolidated financial statements incorporate the results of business combinations using the acquisition method. In the statement of financial position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of profit and loss from the date on which control is obtained. They are deconsolidated from the date on which control ceases.GoodwillGoodwill represents the excess of the cost of a business combination over the Group's interest in the fair value of identifiable assets, liabilities and contingent liabilities acquired.Cost comprises the fair value of assets given, liabilities assumed and equity instruments issued, plus the amount of any non-controlling interests in the acquiree plus, if the business combination is achieved in stages, the fair value of the existing equity interest in the acquiree. Contingent consideration is included in cost at its acquisition date fair value and, in the case of contingent consideration classified as a financial liability, remeasured subsequently through profit or loss. Direct costs of acquisition are recognised immediately as an expense.Impairment of non-financial assets (excluding inventories and deferred tax assets)Impairment tests on goodwill are performed annually. Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amount (i.e. the higher of value in use and fair value less costs to sell), the asset is written down accordingly.Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash inflows; its cash generating units ('CGUs'). Goodwill is allocated on initial recognition to each of the Group's CGUs that are expected to benefit from a business combination that gives rise to the goodwill.Impairment charges are included in profit or loss. An impairment loss recognised for goodwill is not reversed.Foreign currencyTransactions in foreign currency are converted at the exchange rate at the time of the transaction. Monetary items in foreign currency are converted into the component`s functional currency using the statement of financial position date's exchange rate. Non-monetary items measured at historical exchange rates expressed in foreign currency are converted into functional currency using the exchange rate at the time of the transaction. Gains and losses from exchange rate changes are recognized in the income statement on an ongoing basis during the accounting period.Assets and liabilities in foreign operations are converted from functional currency to presentation currency (NOK) using the statement of financial position date's currency rate. Revenues and expenses in foreign operations converted into NOK using quarterly average currency rates. The translation difference because of the conversion of foreign operations is recognised in other comprehensive income. Accumulated translation differences in equity are recycled into profit and loss upon divestment of foreign operations.Financial assetsThe Group classifies its financial assets into one of the categories discussed below, depending on the purpose for which the asset was acquired. Other than financial assets in a qualifying hedging relationship, the Group`s accounting policy for each category is as follows:Investments in shares in Swich EV Ltd is measured at fair value at level 2 in the valuation hierachy. They are carried in the statement of financial position at fair value with changes in fair value recognised in the consolidated statement of comprehensive income in the finance income or expense line.Amortised costThese assets arise principally from the provision of goods and services to customers (e.g. trade receivables), but also incorporate other types of financial assets where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. Apart from trade receivables the assets are initially recognized at fair value plus transaction costs that are directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment.The Company's financial assets measured at amortised cost comprise trade receivables, other current receivables and cash and cash equivalents in the consolidated statement of financial position.Cash and cash equivalents includes cash in hand, deposits held at call with banks. Bank overdrafts are shown within loans and borrowings in current liabilities on the consolidated statement of financial position.Financial liabilitiesThe Group classifies its financial liabilities into one of two categories, the Group's accounting policy for each category is as follows:Other financial liabilitiesBank borrowings are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the consolidated statement of financial position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method.Share capitalFinancial instruments issued by the Group are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset.The Group's ordinary shares are classified as equity instruments.Share-based programsWhere equity settled share options and shares are awarded to employees, the fair value of the options and shares at the date of grant is charged to the consolidated statement of comprehensive income over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options and shares that eventually vest. Non-vesting conditions and market vesting conditions are factored into the fair value of the options or shares granted. As long as all other vesting conditions are satisfied, a charge is made irrespective of whether the market vesting conditions are satisfied. The cumulative expense is not adjusted for failure to achieve a market vesting condition or where a non-vesting condition is not satisfied.Where the terms and conditions of options and shares are modified before they vest, the increase in the fair value of the options and shares, measured immediately before and after the modification, is also charged to the consolidated statement of comprehensive income over the remaining vesting period.Employer contribution payable is accrued over the vesting period based on the intrinsic value of the options and shares.LeasesAll leases are accounted for by recognizing a right-of-use asset and a lease liability except for:- Leases of low value assetsLease liabilities are measured at the present value of the contractual payments due to the lessor over the lease term, with the discount rate determined by reference to the rate inherent in the lease unless (as is typically the case) this is not readily determinable, in which case the group\u2019s incremental borrowing rate on commencement of the lease is used. Variable lease payments are only included in the measurement of the lease liability if they depend on an index or rate. In such cases, the initial measurement of the lease liability assumes the variable element will remain unchanged throughout the lease term. Other variable lease payments are expensed in the period to which they relate.The lease term includes the non-cancellable period of the lease plus periods covered by an option to extend, if it is resasonably certain that this extension is to be exercised.On initial recognition, the carrying value of the lease liability also includes:- Amounts expected to be payable under any residual value guarantee;- The exercise price of any purchase option granted in favour of the group if it is reasonable certain toassess that option;- Any penalties payable for terminating the lease, if the term of the lease has been estimated on the basis of termination option being exercisedRight of use assets are initially measured at the amount of the lease liability, reduced for any lease incentives received, and increased for:- Lease payments made at or before commencement of the lease; and- Initial direct costs incurredSubsequent to initial measurement lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding and are reduced for lease payments made. Right-of-use assets are amortised on a straight-line basis over the remaining term of the lease or over the remaining economic life of the asset if, rarely, this is judged to be shorter than the lease term.When the group revises its estimate of the term of any lease (because, for example, it re-assesses the probability of a lessee extension or termination option being exercised), it adjusts the carrying amount of the lease liability to reflect the payments to make over the revised term, which are discounted using a revised discount rate. The carrying value of lease liabilities is similarly revised when the variable element of future lease payments dependent on a rate or index is revised, except the discount rate remains unchanged. In both cases an equivalent adjustment is made to the carrying value of the right-of-use asset, with the revised carrying amount being amortised over the remaining (revised) lease term. If the carrying amount of the right-of-use asset is adjusted to zero, any further reduction is recognised in profit or loss.Externally acquired intangible assetsExternally acquired intangible assets are initially recognised at cost and subsequently amortised on a straight-line basis over their useful lives.Intangible assets are recognised on business combinations if they are separable from the acquired entity or give rise to other contractual/ legal rights. The amounts ascribed to such intangibles are arrived at by using appropriate valuation techniques.Internally generated intangible assets (development costs)Expenditure on internally developed products is capitalised if it can be demonstrated that:- It is technically feasible to develop the product for it to be sold- Adequate resources are available to complete the development- There is an intention to complete and sell the product- The Group is able to sell the product- Sale of the product will generate future economic benefits, and- Expenditure on the project can be measured reliablyCapitalised development costs are amortised over the periods the Group expects to benefit from selling the products developed. The amortisation expense is included within the \u201c Depreciation and amortization expense\u201d in the consolidated statement of profit and loss.Development expenditure not satisfying the above criteria and expenditure on the research phase of internal projects are recognised in the consolidated statement of profit and loss as incurred.DividendsDividends are recognised when they become legally payable.TaxesThe tax expense in the Consolidated statement of profit and loss includes both current tax payable and changes in deferred tax/ deferred tax assets.Current tax constitutes the expected tax payable on the year's taxable result at the applicable tax rates on the balance sheet date and any corrections of tax payable for previous years.Tax payable and deferred tax/ deferred tax assets are calculated at the tax rate applicable in different jurisdictions.Deferred tax/ deferred tax assets are calculated on the basis of the temporary differences that exist between accounting and tax bases of assets and liabilities, as well as tax losses carried forward at year end. Net deferred tax assets are recognized to the extent that there is convincing evidence that there will be taxable income available to utilize the deferred tax asset.Property, plant and equipmentItems of property, plant and equipment are initially recognised at cost. As well as the purchase price, cost includes directly attributable costs.Depreciation on assets under construction does not commence until they are complete and available for use. Depreciation is provided on all other items of property, plant and equipment so as to write off their carrying value over their expected useful economic lives.Treasury sharesConsideration paid/ received for the purchase/ sale of treasury shares is recognised directly in equity. Any excess of the consideration received on the sale of treasury shares over the weighted average cost of the shares sold is credited to retained earnings.Inventories Inventories are initially recognised at cost, and subsequently at the lower of cost and net realisable value. Cost comprises all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.Government grantsGovernment grants received on capital expenditure are generally deducted in arriving at the carrying amount of the asset purchased. Grants for expenditure are netted against the cost incurred by the Group. Where retention of a government grant is dependent on the Group satisfying certain criteria, it is initially recognised as deferred income. When the criteria for retention have been satisfied, the deferred income balance is released to the consolidated statement of comprehensive income or netted against the asset purchased.ProvisionsThe group has recognised provisions for liabilities of uncertain timing or amount including those for warranty claims and provision for employer's tax related to share based incentive program. The provision is measured at the best estimate of the expenditure required to settle the obligation at the reporting date, discounted at a pre-tax rate reflecting current market assessments of the time value of money and risks specific to the liability.Refer to Note 7 and 18 for provisions for additional information.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__10": {
"value": "Basis of measurementThe consolidated financial statements have been prepared on a historical cost basis, except for the following items (refer to individual accounting policies for details):- Financial investments \u2013 fair value through profit or loss (Note 4)",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__11": {
"value": "RevenuePerformance obligations and timing of revenue recognitionThe majority of the group\u2019s revenue is derived from selling goods with revenue recognised at a point in time when control of the goods has transferred to the customer. This is generally when the goods are delivered to the customer, as our general delivery term is Incoterms DAP. Once a charging station is sold to the end user, the charger is included a subscription service for connectivity. This element is considered to be a performance obligation and are recognised as deferred income and will be accrued over 5 years.There is limited judgement needed in identifying the point control passes: once physical delivery of the products to the agreed location has occurred, the group no longer has physical possession, usually will have a present right to payment (as a single payment on delivery) and retains none of the significant risks and rewards of the goods in question.Some goods sold by the group include warranties which require the group to either replace or mend a defective product during the warranty period if the goods fail to comply with agreed-upon specifications. In accordance with IFRS 15, such warranties are not accounted for as separate performance obligations and hence no revenue is allocated to them.Determining the transaction priceThe group\u2019s revenue is derived from fixed price contracts and therefore the amount of revenue to be earned from each contract is determined by reference to those fixed prices.Transaction price on the element of connectivity, which is recognised as deferred income and will be accrued over 5 years, is based on estimation of cost price for connectivity during the period of delivery obligation, in addition to a margin for handling the service on behalf of the customer.Allocating amounts to performance obligationsFor most contracts, there is a fixed unit price for each product sold, with reductions given for bulk orders placed at a specific time. Therefore, there is no judgement involved in allocating the contract price to each unit ordered in such contracts (it is the total contract price divided by the number of units ordered). Where a customer orders more than one product line, the Group is able to determine the split of the total contract price between each product line by reference to each product\u2019s standalone selling prices (all product lines are capable of being, and are, sold separately).For charging stations sold, transaction price will be split between the charging station itself, which is recognised as revenue at point of time goods has transferred to the customer, and connectivity included which is considered a performance obligation and accrued over 5 years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__5": {
"value": "These financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS\u00ae) as adopted by the EU and are prepared under the basis of going concern.The preparation of financial statements in compliance with adopted IFRS requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies. The areas where significant judgments and estimates have been made in preparing the financial statements and their effect are disclosed in Note 3.The annual report were approved by the Board of Directors and the Chief Executive Officer on the 19th of March 2024 and will be presented for approval at the Annual General Meeting on 12th of June 2024.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__15": {
"value": "Basis of consolidationWhere the company has control over an investee, it is classified as a subsidiary. The company 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. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control.The consolidated financial statements present the results of the company and its subsidiaries (\"the Group\") as if they formed a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.The consolidated financial statements incorporate the results of business combinations using the acquisition method. In the statement of financial position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of profit and loss from the date on which control is obtained. They are deconsolidated from the date on which control ceases.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__14-1": {
"value": "Basis of consolidationWhere the company has control over an investee, it is classified as a subsidiary. The company 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. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control.The consolidated financial statements present the results of the company and its subsidiaries (\"the Group\") as if they formed a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.The consolidated financial statements incorporate the results of business combinations using the acquisition method. In the statement of financial position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of profit and loss from the date on which control is obtained. They are deconsolidated from the date on which control ceases.GoodwillGoodwill represents the excess of the cost of a business combination over the Group's interest in the fair value of identifiable assets, liabilities and contingent liabilities acquired.Cost comprises the fair value of assets given, liabilities assumed and equity instruments issued, plus the amount of any non-controlling interests in the acquiree plus, if the business combination is achieved in stages, the fair value of the existing equity interest in the acquiree. Contingent consideration is included in cost at its acquisition date fair value and, in the case of contingent consideration classified as a financial liability, remeasured subsequently through profit or loss. Direct costs of acquisition are recognised immediately as an expense.Impairment of non-financial assets (excluding inventories and deferred tax assets)Impairment tests on goodwill are performed annually. Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amount (i.e. the higher of value in use and fair value less costs to sell), the asset is written down accordingly.Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash inflows; its cash generating units ('CGUs'). Goodwill is allocated on initial recognition to each of the Group's CGUs that are expected to benefit from a business combination that gives rise to the goodwill.Impairment charges are included in profit or loss. An impairment loss recognised for goodwill is not reversed.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__13": {
"value": "Basis of consolidationWhere the company has control over an investee, it is classified as a subsidiary. The company 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. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control.The consolidated financial statements present the results of the company and its subsidiaries (\"the Group\") as if they formed a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.The consolidated financial statements incorporate the results of business combinations using the acquisition method. In the statement of financial position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of profit and loss from the date on which control is obtained. They are deconsolidated from the date on which control ceases.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__12": {
"value": "Basis of consolidationWhere the company has control over an investee, it is classified as a subsidiary. The company 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. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control.The consolidated financial statements present the results of the company and its subsidiaries (\"the Group\") as if they formed a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.The consolidated financial statements incorporate the results of business combinations using the acquisition method. In the statement of financial position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of profit and loss from the date on which control is obtained. They are deconsolidated from the date on which control ceases.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__19": {
"value": "GoodwillGoodwill represents the excess of the cost of a business combination over the Group's interest in the fair value of identifiable assets, liabilities and contingent liabilities acquired.Cost comprises the fair value of assets given, liabilities assumed and equity instruments issued, plus the amount of any non-controlling interests in the acquiree plus, if the business combination is achieved in stages, the fair value of the existing equity interest in the acquiree. Contingent consideration is included in cost at its acquisition date fair value and, in the case of contingent consideration classified as a financial liability, remeasured subsequently through profit or loss. Direct costs of acquisition are recognised immediately as an expense.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__18-1": {
"value": "GoodwillGoodwill represents the excess of the cost of a business combination over the Group's interest in the fair value of identifiable assets, liabilities and contingent liabilities acquired.Cost comprises the fair value of assets given, liabilities assumed and equity instruments issued, plus the amount of any non-controlling interests in the acquiree plus, if the business combination is achieved in stages, the fair value of the existing equity interest in the acquiree. Contingent consideration is included in cost at its acquisition date fair value and, in the case of contingent consideration classified as a financial liability, remeasured subsequently through profit or loss. Direct costs of acquisition are recognised immediately as an expense.Impairment of non-financial assets (excluding inventories and deferred tax assets)Impairment tests on goodwill are performed annually. Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amount (i.e. the higher of value in use and fair value less costs to sell), the asset is written down accordingly.Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash inflows; its cash generating units ('CGUs'). Goodwill is allocated on initial recognition to each of the Group's CGUs that are expected to benefit from a business combination that gives rise to the goodwill.Impairment charges are included in profit or loss. An impairment loss recognised for goodwill is not reversed.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__16": {
"value": "GoodwillGoodwill represents the excess of the cost of a business combination over the Group's interest in the fair value of identifiable assets, liabilities and contingent liabilities acquired.Cost comprises the fair value of assets given, liabilities assumed and equity instruments issued, plus the amount of any non-controlling interests in the acquiree plus, if the business combination is achieved in stages, the fair value of the existing equity interest in the acquiree. Contingent consideration is included in cost at its acquisition date fair value and, in the case of contingent consideration classified as a financial liability, remeasured subsequently through profit or loss. Direct costs of acquisition are recognised immediately as an expense.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__21": {
"value": "Impairment of non-financial assets (excluding inventories and deferred tax assets)Impairment tests on goodwill are performed annually. Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amount (i.e. the higher of value in use and fair value less costs to sell), the asset is written down accordingly.Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash inflows; its cash generating units ('CGUs'). Goodwill is allocated on initial recognition to each of the Group's CGUs that are expected to benefit from a business combination that gives rise to the goodwill.Impairment charges are included in profit or loss. An impairment loss recognised for goodwill is not reversed.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__20": {
"value": "Impairment of non-financial assets (excluding inventories and deferred tax assets)Impairment tests on goodwill are performed annually. Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amount (i.e. the higher of value in use and fair value less costs to sell), the asset is written down accordingly.Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash inflows; its cash generating units ('CGUs'). Goodwill is allocated on initial recognition to each of the Group's CGUs that are expected to benefit from a business combination that gives rise to the goodwill.Impairment charges are included in profit or loss. An impairment loss recognised for goodwill is not reversed.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__24": {
"value": "Foreign currencyTransactions in foreign currency are converted at the exchange rate at the time of the transaction. Monetary items in foreign currency are converted into the component`s functional currency using the statement of financial position date's exchange rate. Non-monetary items measured at historical exchange rates expressed in foreign currency are converted into functional currency using the exchange rate at the time of the transaction. Gains and losses from exchange rate changes are recognized in the income statement on an ongoing basis during the accounting period.Assets and liabilities in foreign operations are converted from functional currency to presentation currency (NOK) using the statement of financial position date's currency rate. Revenues and expenses in foreign operations converted into NOK using quarterly average currency rates. The translation difference because of the conversion of foreign operations is recognised in other comprehensive income. Accumulated translation differences in equity are recycled into profit and loss upon divestment of foreign operations.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__27-1": {
"value": "Financial assetsThe Group classifies its financial assets into one of the categories discussed below, depending on the purpose for which the asset was acquired. Other than financial assets in a qualifying hedging relationship, the Group`s accounting policy for each category is as follows:Investments in shares in Swich EV Ltd is measured at fair value at level 2 in the valuation hierachy. They are carried in the statement of financial position at fair value with changes in fair value recognised in the consolidated statement of comprehensive income in the finance income or expense line.Amortised costThese assets arise principally from the provision of goods and services to customers (e.g. trade receivables), but also incorporate other types of financial assets where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. Apart from trade receivables the assets are initially recognized at fair value plus transaction costs that are directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment.The Company's financial assets measured at amortised cost comprise trade receivables, other current receivables and cash and cash equivalents in the consolidated statement of financial position.Cash and cash equivalents includes cash in hand, deposits held at call with banks. Bank overdrafts are shown within loans and borrowings in current liabilities on the consolidated statement of financial position.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__26": {
"value": "Financial assetsThe Group classifies its financial assets into one of the categories discussed below, depending on the purpose for which the asset was acquired. Other than financial assets in a qualifying hedging relationship, the Group`s accounting policy for each category is as follows:Investments in shares in Swich EV Ltd is measured at fair value at level 2 in the valuation hierachy. They are carried in the statement of financial position at fair value with changes in fair value recognised in the consolidated statement of comprehensive income in the finance income or expense line.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__25": {
"value": "Financial assetsThe Group classifies its financial assets into one of the categories discussed below, depending on the purpose for which the asset was acquired. Other than financial assets in a qualifying hedging relationship, the Group`s accounting policy for each category is as follows:Investments in shares in Swich EV Ltd is measured at fair value at level 2 in the valuation hierachy. They are carried in the statement of financial position at fair value with changes in fair value recognised in the consolidated statement of comprehensive income in the finance income or expense line.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__30": {
"value": "Amortised costThese assets arise principally from the provision of goods and services to customers (e.g. trade receivables), but also incorporate other types of financial assets where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. Apart from trade receivables the assets are initially recognized at fair value plus transaction costs that are directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment.The Company's financial assets measured at amortised cost comprise trade receivables, other current receivables and cash and cash equivalents in the consolidated statement of financial position.Cash and cash equivalents includes cash in hand, deposits held at call with banks. Bank overdrafts are shown within loans and borrowings in current liabilities on the consolidated statement of financial position.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__29": {
"value": "Amortised costThese assets arise principally from the provision of goods and services to customers (e.g. trade receivables), but also incorporate other types of financial assets where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. Apart from trade receivables the assets are initially recognized at fair value plus transaction costs that are directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment.The Company's financial assets measured at amortised cost comprise trade receivables, other current receivables and cash and cash equivalents in the consolidated statement of financial position.Cash and cash equivalents includes cash in hand, deposits held at call with banks. Bank overdrafts are shown within loans and borrowings in current liabilities on the consolidated statement of financial position.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__35": {
"value": "Financial liabilitiesThe Group classifies its financial liabilities into one of two categories, the Group's accounting policy for each category is as follows:Other financial liabilitiesBank borrowings are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the consolidated statement of financial position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__32": {
"value": "Financial liabilitiesThe Group classifies its financial liabilities into one of two categories, the Group's accounting policy for each category is as follows:Other financial liabilitiesBank borrowings are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the consolidated statement of financial position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__31": {
"value": "Financial liabilitiesThe Group classifies its financial liabilities into one of two categories, the Group's accounting policy for each category is as follows:Other financial liabilitiesBank borrowings are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the consolidated statement of financial position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__34": {
"value": "Other financial liabilitiesBank borrowings are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the consolidated statement of financial position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__33": {
"value": "Other financial liabilitiesBank borrowings are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the consolidated statement of financial position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__36": {
"value": "Share capitalFinancial instruments issued by the Group are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset.The Group's ordinary shares are classified as equity instruments.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__38": {
"value": "Share-based programsWhere equity settled share options and shares are awarded to employees, the fair value of the options and shares at the date of grant is charged to the consolidated statement of comprehensive income over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options and shares that eventually vest. Non-vesting conditions and market vesting conditions are factored into the fair value of the options or shares granted. As long as all other vesting conditions are satisfied, a charge is made irrespective of whether the market vesting conditions are satisfied. The cumulative expense is not adjusted for failure to achieve a market vesting condition or where a non-vesting condition is not satisfied.Where the terms and conditions of options and shares are modified before they vest, the increase in the fair value of the options and shares, measured immediately before and after the modification, is also charged to the consolidated statement of comprehensive income over the remaining vesting period.Employer contribution payable is accrued over the vesting period based on the intrinsic value of the options and shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__37": {
"value": "Share-based programsWhere equity settled share options and shares are awarded to employees, the fair value of the options and shares at the date of grant is charged to the consolidated statement of comprehensive income over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options and shares that eventually vest. Non-vesting conditions and market vesting conditions are factored into the fair value of the options or shares granted. As long as all other vesting conditions are satisfied, a charge is made irrespective of whether the market vesting conditions are satisfied. The cumulative expense is not adjusted for failure to achieve a market vesting condition or where a non-vesting condition is not satisfied.Where the terms and conditions of options and shares are modified before they vest, the increase in the fair value of the options and shares, measured immediately before and after the modification, is also charged to the consolidated statement of comprehensive income over the remaining vesting period.Employer contribution payable is accrued over the vesting period based on the intrinsic value of the options and shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__39": {
"value": "LeasesAll leases are accounted for by recognizing a right-of-use asset and a lease liability except for:- Leases of low value assetsLease liabilities are measured at the present value of the contractual payments due to the lessor over the lease term, with the discount rate determined by reference to the rate inherent in the lease unless (as is typically the case) this is not readily determinable, in which case the group\u2019s incremental borrowing rate on commencement of the lease is used. Variable lease payments are only included in the measurement of the lease liability if they depend on an index or rate. In such cases, the initial measurement of the lease liability assumes the variable element will remain unchanged throughout the lease term. Other variable lease payments are expensed in the period to which they relate.The lease term includes the non-cancellable period of the lease plus periods covered by an option to extend, if it is resasonably certain that this extension is to be exercised.On initial recognition, the carrying value of the lease liability also includes:- Amounts expected to be payable under any residual value guarantee;- The exercise price of any purchase option granted in favour of the group if it is reasonable certain toassess that option;- Any penalties payable for terminating the lease, if the term of the lease has been estimated on the basis of termination option being exercisedRight of use assets are initially measured at the amount of the lease liability, reduced for any lease incentives received, and increased for:- Lease payments made at or before commencement of the lease; and- Initial direct costs incurredSubsequent to initial measurement lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding and are reduced for lease payments made. Right-of-use assets are amortised on a straight-line basis over the remaining term of the lease or over the remaining economic life of the asset if, rarely, this is judged to be shorter than the lease term.When the group revises its estimate of the term of any lease (because, for example, it re-assesses the probability of a lessee extension or termination option being exercised), it adjusts the carrying amount of the lease liability to reflect the payments to make over the revised term, which are discounted using a revised discount rate. The carrying value of lease liabilities is similarly revised when the variable element of future lease payments dependent on a rate or index is revised, except the discount rate remains unchanged. In both cases an equivalent adjustment is made to the carrying value of the right-of-use asset, with the revised carrying amount being amortised over the remaining (revised) lease term. If the carrying amount of the right-of-use asset is adjusted to zero, any further reduction is recognised in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__40-1": {
"value": "Externally acquired intangible assetsExternally acquired intangible assets are initially recognised at cost and subsequently amortised on a straight-line basis over their useful lives.Intangible assets are recognised on business combinations if they are separable from the acquired entity or give rise to other contractual/ legal rights. The amounts ascribed to such intangibles are arrived at by using appropriate valuation techniques.Internally generated intangible assets (development costs)Expenditure on internally developed products is capitalised if it can be demonstrated that:- It is technically feasible to develop the product for it to be sold- Adequate resources are available to complete the development- There is an intention to complete and sell the product- The Group is able to sell the product- Sale of the product will generate future economic benefits, and- Expenditure on the project can be measured reliablyCapitalised development costs are amortised over the periods the Group expects to benefit from selling the products developed. The amortisation expense is included within the \u201c Depreciation and amortization expense\u201d in the consolidated statement of profit and loss.Development expenditure not satisfying the above criteria and expenditure on the research phase of internal projects are recognised in the consolidated statement of profit and loss as incurred.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__41": {
"value": "Internally generated intangible assets (development costs)Expenditure on internally developed products is capitalised if it can be demonstrated that:- It is technically feasible to develop the product for it to be sold- Adequate resources are available to complete the development- There is an intention to complete and sell the product- The Group is able to sell the product- Sale of the product will generate future economic benefits, and- Expenditure on the project can be measured reliablyCapitalised development costs are amortised over the periods the Group expects to benefit from selling the products developed. The amortisation expense is included within the \u201c Depreciation and amortization expense\u201d in the consolidated statement of profit and loss.Development expenditure not satisfying the above criteria and expenditure on the research phase of internal projects are recognised in the consolidated statement of profit and loss as incurred.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__43": {
"value": "DividendsDividends are recognised when they become legally payable.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__46": {
"value": "TaxesThe tax expense in the Consolidated statement of profit and loss includes both current tax payable and changes in deferred tax/ deferred tax assets.Current tax constitutes the expected tax payable on the year's taxable result at the applicable tax rates on the balance sheet date and any corrections of tax payable for previous years.Tax payable and deferred tax/ deferred tax assets are calculated at the tax rate applicable in different jurisdictions.Deferred tax/ deferred tax assets are calculated on the basis of the temporary differences that exist between accounting and tax bases of assets and liabilities, as well as tax losses carried forward at year end. Net deferred tax assets are recognized to the extent that there is convincing evidence that there will be taxable income available to utilize the deferred tax asset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__45": {
"value": "TaxesThe tax expense in the Consolidated statement of profit and loss includes both current tax payable and changes in deferred tax/ deferred tax assets.Current tax constitutes the expected tax payable on the year's taxable result at the applicable tax rates on the balance sheet date and any corrections of tax payable for previous years.Tax payable and deferred tax/ deferred tax assets are calculated at the tax rate applicable in different jurisdictions.Deferred tax/ deferred tax assets are calculated on the basis of the temporary differences that exist between accounting and tax bases of assets and liabilities, as well as tax losses carried forward at year end. Net deferred tax assets are recognized to the extent that there is convincing evidence that there will be taxable income available to utilize the deferred tax asset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__44": {
"value": "TaxesThe tax expense in the Consolidated statement of profit and loss includes both current tax payable and changes in deferred tax/ deferred tax assets.Current tax constitutes the expected tax payable on the year's taxable result at the applicable tax rates on the balance sheet date and any corrections of tax payable for previous years.Tax payable and deferred tax/ deferred tax assets are calculated at the tax rate applicable in different jurisdictions.Deferred tax/ deferred tax assets are calculated on the basis of the temporary differences that exist between accounting and tax bases of assets and liabilities, as well as tax losses carried forward at year end. Net deferred tax assets are recognized to the extent that there is convincing evidence that there will be taxable income available to utilize the deferred tax asset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__48": {
"value": "Property, plant and equipmentItems of property, plant and equipment are initially recognised at cost. As well as the purchase price, cost includes directly attributable costs.Depreciation on assets under construction does not commence until they are complete and available for use. Depreciation is provided on all other items of property, plant and equipment so as to write off their carrying value over their expected useful economic lives.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__47": {
"value": "Property, plant and equipmentItems of property, plant and equipment are initially recognised at cost. As well as the purchase price, cost includes directly attributable costs.Depreciation on assets under construction does not commence until they are complete and available for use. Depreciation is provided on all other items of property, plant and equipment so as to write off their carrying value over their expected useful economic lives.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__49": {
"value": "Treasury sharesConsideration paid/ received for the purchase/ sale of treasury shares is recognised directly in equity. Any excess of the consideration received on the sale of treasury shares over the weighted average cost of the shares sold is credited to retained earnings.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__50": {
"value": "Inventories Inventories are initially recognised at cost, and subsequently at the lower of cost and net realisable value. Cost comprises all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__51": {
"value": "Government grantsGovernment grants received on capital expenditure are generally deducted in arriving at the carrying amount of the asset purchased. Grants for expenditure are netted against the cost incurred by the Group. Where retention of a government grant is dependent on the Group satisfying certain criteria, it is initially recognised as deferred income. When the criteria for retention have been satisfied, the deferred income balance is released to the consolidated statement of comprehensive income or netted against the asset purchased.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__52": {
"value": "ProvisionsThe group has recognised provisions for liabilities of uncertain timing or amount including those for warranty claims and provision for employer's tax related to share based incentive program. The provision is measured at the best estimate of the expenditure required to settle the obligation at the reporting date, discounted at a pre-tax rate reflecting current market assessments of the time value of money and risks specific to the liability.Refer to Note 7 and 18 for provisions for additional information.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__54": {
"value": "Note 3 - Critical accounting estimates and judgementsThe Group makes certain estimates and assumptions regarding the future. Estimates and judgements are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.Significant estimates: - Deferred revenue recognition - correction of error (note 26). - Impairment of trade receivables (note 15) - Impairment of inventory (note 14) - Provision for warranty claims (note 18) - Calculation of transaction price on performance obligation related to 4G (note 26)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__53": {
"value": "Note 3 - Critical accounting estimates and judgementsThe Group makes certain estimates and assumptions regarding the future. Estimates and judgements are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.Significant estimates: - Deferred revenue recognition - correction of error (note 26). - Impairment of trade receivables (note 15) - Impairment of inventory (note 14) - Provision for warranty claims (note 18) - Calculation of transaction price on performance obligation related to 4G (note 26)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__65": {
"value": "Note 4 - Risk ManagementThe Group is exposed through its operations to the following financial risks:- Credit risk- Interest rate risk- Foreign exchange risk- Other market price risk, and- Liquidity risk- Operational riskIn common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. This note describes the Group's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements.There have been no substantive changes in the Group's exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note.(i) Principal financial instrumentsThe principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:- Trade receivables- Other receivables- Cash and cash equivalents - Trade and other payables- Bank overdrafts- Floating-rate bank loans(ii) Financial instruments by category2023In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 317 0 0 5 189Trade receivables0 186 045 0 0 186 045Other current assets0 122 081 0 0 122 081Cash and cash equivalents0 141 643 0 0 141 643Total4 872 450 085 0 0 454 957LiabilitiesShort-term loans and borrowings0 0 0 0 0Trade payables0 0 0 244 604 244 604Other current liabilities0 0 0 74 228 74 228Total0 0 0 318 832 318 832Net financial assets and liabilities at 31 December4 872 450 085 0 -318 832 136 1252022In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 438 0 0 5 310Trade receivables0 116 337 0 0 116 337Other current assets0 113 299 0 0 113 299Cash and cash equivalents0 102 862 0 0 102 862Total4 872 332 936 0 0 337 808LiabilitiesShort-term loans and borrowings0 0 0 29 229 29 229Trade payables0 0 0 146 057 146 057Other current liabilities0 0 0 47 706 47 706Total0 0 0 222 991 222 991Net financial assets and liabilities at 31 December4 872 332 936 0 -222 991 114 817(iii) Financial instruments not measured at fair valueFinancial instruments not measured at fair value includes cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings.Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value.(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.",
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},
"s7_notes__6__63-1": {
"value": "Note 4 - Risk ManagementThe Group is exposed through its operations to the following financial risks:- Credit risk- Interest rate risk- Foreign exchange risk- Other market price risk, and- Liquidity risk- Operational riskIn common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. This note describes the Group's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements.There have been no substantive changes in the Group's exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note.(i) Principal financial instrumentsThe principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:- Trade receivables- Other receivables- Cash and cash equivalents - Trade and other payables- Bank overdrafts- Floating-rate bank loans(ii) Financial instruments by category2023In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 317 0 0 5 189Trade receivables0 186 045 0 0 186 045Other current assets0 122 081 0 0 122 081Cash and cash equivalents0 141 643 0 0 141 643Total4 872 450 085 0 0 454 957LiabilitiesShort-term loans and borrowings0 0 0 0 0Trade payables0 0 0 244 604 244 604Other current liabilities0 0 0 74 228 74 228Total0 0 0 318 832 318 832Net financial assets and liabilities at 31 December4 872 450 085 0 -318 832 136 1252022In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 438 0 0 5 310Trade receivables0 116 337 0 0 116 337Other current assets0 113 299 0 0 113 299Cash and cash equivalents0 102 862 0 0 102 862Total4 872 332 936 0 0 337 808LiabilitiesShort-term loans and borrowings0 0 0 29 229 29 229Trade payables0 0 0 146 057 146 057Other current liabilities0 0 0 47 706 47 706Total0 0 0 222 991 222 991Net financial assets and liabilities at 31 December4 872 332 936 0 -222 991 114 817(iii) Financial instruments not measured at fair valueFinancial instruments not measured at fair value includes cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings.Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value.(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.Note 14 - InventoriesThe inventory consists solely of finished goods (acquired goods produced for the group for resale).In NOK 1000 2023 2022Finished goods 441 06069 261Goods in transit to end user 6 28821 527Inventory obsolescence provision 00Total 447 348 90 788Total current purchase obligations of EV chargers from Westcontrol and Sanmina amounts to 1 059 MNOK from January 2024 till end of 2024. A significant portion of the committed production may be postponed to 2025 based on quarterly updated forecasts.The Group has a balance at the end of 2023 of 447 MNOK versus 91 MNOK in the end of 2022. Measures are taken to adapt production to a normalized level of inventory in the long term. The stock consists only of current goods and inventory write-downs recognized as an expense amount to 0 MNOK.",
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"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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},
"s7_notes__6__62-1": {
"value": "Note 4 - Risk ManagementThe Group is exposed through its operations to the following financial risks:- Credit risk- Interest rate risk- Foreign exchange risk- Other market price risk, and- Liquidity risk- Operational riskIn common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. This note describes the Group's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements.There have been no substantive changes in the Group's exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note.(i) Principal financial instrumentsThe principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:- Trade receivables- Other receivables- Cash and cash equivalents - Trade and other payables- Bank overdrafts- Floating-rate bank loans(ii) Financial instruments by category2023In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 317 0 0 5 189Trade receivables0 186 045 0 0 186 045Other current assets0 122 081 0 0 122 081Cash and cash equivalents0 141 643 0 0 141 643Total4 872 450 085 0 0 454 957LiabilitiesShort-term loans and borrowings0 0 0 0 0Trade payables0 0 0 244 604 244 604Other current liabilities0 0 0 74 228 74 228Total0 0 0 318 832 318 832Net financial assets and liabilities at 31 December4 872 450 085 0 -318 832 136 1252022In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 438 0 0 5 310Trade receivables0 116 337 0 0 116 337Other current assets0 113 299 0 0 113 299Cash and cash equivalents0 102 862 0 0 102 862Total4 872 332 936 0 0 337 808LiabilitiesShort-term loans and borrowings0 0 0 29 229 29 229Trade payables0 0 0 146 057 146 057Other current liabilities0 0 0 47 706 47 706Total0 0 0 222 991 222 991Net financial assets and liabilities at 31 December4 872 332 936 0 -222 991 114 817(iii) Financial instruments not measured at fair valueFinancial instruments not measured at fair value includes cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings.Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value.(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.Note 14 - InventoriesThe inventory consists solely of finished goods (acquired goods produced for the group for resale).In NOK 1000 2023 2022Finished goods 441 06069 261Goods in transit to end user 6 28821 527Inventory obsolescence provision 00Total 447 348 90 788Total current purchase obligations of EV chargers from Westcontrol and Sanmina amounts to 1 059 MNOK from January 2024 till end of 2024. A significant portion of the committed production may be postponed to 2025 based on quarterly updated forecasts.The Group has a balance at the end of 2023 of 447 MNOK versus 91 MNOK in the end of 2022. Measures are taken to adapt production to a normalized level of inventory in the long term. The stock consists only of current goods and inventory write-downs recognized as an expense amount to 0 MNOK.",
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},
"s7_notes__6__61": {
"value": "Note 4 - Risk ManagementThe Group is exposed through its operations to the following financial risks:- Credit risk- Interest rate risk- Foreign exchange risk- Other market price risk, and- Liquidity risk- Operational riskIn common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. This note describes the Group's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements.There have been no substantive changes in the Group's exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note.(i) Principal financial instrumentsThe principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:- Trade receivables- Other receivables- Cash and cash equivalents - Trade and other payables- Bank overdrafts- Floating-rate bank loans(ii) Financial instruments by category2023In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 317 0 0 5 189Trade receivables0 186 045 0 0 186 045Other current assets0 122 081 0 0 122 081Cash and cash equivalents0 141 643 0 0 141 643Total4 872 450 085 0 0 454 957LiabilitiesShort-term loans and borrowings0 0 0 0 0Trade payables0 0 0 244 604 244 604Other current liabilities0 0 0 74 228 74 228Total0 0 0 318 832 318 832Net financial assets and liabilities at 31 December4 872 450 085 0 -318 832 136 1252022In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 438 0 0 5 310Trade receivables0 116 337 0 0 116 337Other current assets0 113 299 0 0 113 299Cash and cash equivalents0 102 862 0 0 102 862Total4 872 332 936 0 0 337 808LiabilitiesShort-term loans and borrowings0 0 0 29 229 29 229Trade payables0 0 0 146 057 146 057Other current liabilities0 0 0 47 706 47 706Total0 0 0 222 991 222 991Net financial assets and liabilities at 31 December4 872 332 936 0 -222 991 114 817(iii) Financial instruments not measured at fair valueFinancial instruments not measured at fair value includes cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings.Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value.(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.",
"dimensions": {
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},
"s7_notes__6__60": {
"value": "Note 4 - Risk ManagementThe Group is exposed through its operations to the following financial risks:- Credit risk- Interest rate risk- Foreign exchange risk- Other market price risk, and- Liquidity risk- Operational riskIn common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. This note describes the Group's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements.There have been no substantive changes in the Group's exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note.(i) Principal financial instrumentsThe principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:- Trade receivables- Other receivables- Cash and cash equivalents - Trade and other payables- Bank overdrafts- Floating-rate bank loans(ii) Financial instruments by category2023In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 317 0 0 5 189Trade receivables0 186 045 0 0 186 045Other current assets0 122 081 0 0 122 081Cash and cash equivalents0 141 643 0 0 141 643Total4 872 450 085 0 0 454 957LiabilitiesShort-term loans and borrowings0 0 0 0 0Trade payables0 0 0 244 604 244 604Other current liabilities0 0 0 74 228 74 228Total0 0 0 318 832 318 832Net financial assets and liabilities at 31 December4 872 450 085 0 -318 832 136 1252022In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 438 0 0 5 310Trade receivables0 116 337 0 0 116 337Other current assets0 113 299 0 0 113 299Cash and cash equivalents0 102 862 0 0 102 862Total4 872 332 936 0 0 337 808LiabilitiesShort-term loans and borrowings0 0 0 29 229 29 229Trade payables0 0 0 146 057 146 057Other current liabilities0 0 0 47 706 47 706Total0 0 0 222 991 222 991Net financial assets and liabilities at 31 December4 872 332 936 0 -222 991 114 817(iii) Financial instruments not measured at fair valueFinancial instruments not measured at fair value includes cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings.Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value.(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.",
"dimensions": {
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}
},
"s7_notes__6__59": {
"value": "Note 4 - Risk ManagementThe Group is exposed through its operations to the following financial risks:- Credit risk- Interest rate risk- Foreign exchange risk- Other market price risk, and- Liquidity risk- Operational riskIn common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. This note describes the Group's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements.There have been no substantive changes in the Group's exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note.(i) Principal financial instrumentsThe principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:- Trade receivables- Other receivables- Cash and cash equivalents - Trade and other payables- Bank overdrafts- Floating-rate bank loans(ii) Financial instruments by category2023In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 317 0 0 5 189Trade receivables0 186 045 0 0 186 045Other current assets0 122 081 0 0 122 081Cash and cash equivalents0 141 643 0 0 141 643Total4 872 450 085 0 0 454 957LiabilitiesShort-term loans and borrowings0 0 0 0 0Trade payables0 0 0 244 604 244 604Other current liabilities0 0 0 74 228 74 228Total0 0 0 318 832 318 832Net financial assets and liabilities at 31 December4 872 450 085 0 -318 832 136 1252022In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 438 0 0 5 310Trade receivables0 116 337 0 0 116 337Other current assets0 113 299 0 0 113 299Cash and cash equivalents0 102 862 0 0 102 862Total4 872 332 936 0 0 337 808LiabilitiesShort-term loans and borrowings0 0 0 29 229 29 229Trade payables0 0 0 146 057 146 057Other current liabilities0 0 0 47 706 47 706Total0 0 0 222 991 222 991Net financial assets and liabilities at 31 December4 872 332 936 0 -222 991 114 817(iii) Financial instruments not measured at fair valueFinancial instruments not measured at fair value includes cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings.Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value.(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.",
"dimensions": {
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"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__58": {
"value": "Note 4 - Risk ManagementThe Group is exposed through its operations to the following financial risks:- Credit risk- Interest rate risk- Foreign exchange risk- Other market price risk, and- Liquidity risk- Operational riskIn common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. This note describes the Group's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements.There have been no substantive changes in the Group's exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note.(i) Principal financial instrumentsThe principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:- Trade receivables- Other receivables- Cash and cash equivalents - Trade and other payables- Bank overdrafts- Floating-rate bank loans(ii) Financial instruments by category2023In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 317 0 0 5 189Trade receivables0 186 045 0 0 186 045Other current assets0 122 081 0 0 122 081Cash and cash equivalents0 141 643 0 0 141 643Total4 872 450 085 0 0 454 957LiabilitiesShort-term loans and borrowings0 0 0 0 0Trade payables0 0 0 244 604 244 604Other current liabilities0 0 0 74 228 74 228Total0 0 0 318 832 318 832Net financial assets and liabilities at 31 December4 872 450 085 0 -318 832 136 1252022In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 438 0 0 5 310Trade receivables0 116 337 0 0 116 337Other current assets0 113 299 0 0 113 299Cash and cash equivalents0 102 862 0 0 102 862Total4 872 332 936 0 0 337 808LiabilitiesShort-term loans and borrowings0 0 0 29 229 29 229Trade payables0 0 0 146 057 146 057Other current liabilities0 0 0 47 706 47 706Total0 0 0 222 991 222 991Net financial assets and liabilities at 31 December4 872 332 936 0 -222 991 114 817(iii) Financial instruments not measured at fair valueFinancial instruments not measured at fair value includes cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings.Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value.(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.",
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"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__57": {
"value": "Note 4 - Risk ManagementThe Group is exposed through its operations to the following financial risks:- Credit risk- Interest rate risk- Foreign exchange risk- Other market price risk, and- Liquidity risk- Operational riskIn common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. This note describes the Group's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements.There have been no substantive changes in the Group's exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note.(i) Principal financial instrumentsThe principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:- Trade receivables- Other receivables- Cash and cash equivalents - Trade and other payables- Bank overdrafts- Floating-rate bank loans(ii) Financial instruments by category2023In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 317 0 0 5 189Trade receivables0 186 045 0 0 186 045Other current assets0 122 081 0 0 122 081Cash and cash equivalents0 141 643 0 0 141 643Total4 872 450 085 0 0 454 957LiabilitiesShort-term loans and borrowings0 0 0 0 0Trade payables0 0 0 244 604 244 604Other current liabilities0 0 0 74 228 74 228Total0 0 0 318 832 318 832Net financial assets and liabilities at 31 December4 872 450 085 0 -318 832 136 1252022In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 438 0 0 5 310Trade receivables0 116 337 0 0 116 337Other current assets0 113 299 0 0 113 299Cash and cash equivalents0 102 862 0 0 102 862Total4 872 332 936 0 0 337 808LiabilitiesShort-term loans and borrowings0 0 0 29 229 29 229Trade payables0 0 0 146 057 146 057Other current liabilities0 0 0 47 706 47 706Total0 0 0 222 991 222 991Net financial assets and liabilities at 31 December4 872 332 936 0 -222 991 114 817(iii) Financial instruments not measured at fair valueFinancial instruments not measured at fair value includes cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings.Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value.(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.",
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"s7_notes__6__56-1": {
"value": "Note 4 - Risk ManagementThe Group is exposed through its operations to the following financial risks:- Credit risk- Interest rate risk- Foreign exchange risk- Other market price risk, and- Liquidity risk- Operational riskIn common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. This note describes the Group's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements.There have been no substantive changes in the Group's exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note.(i) Principal financial instrumentsThe principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:- Trade receivables- Other receivables- Cash and cash equivalents - Trade and other payables- Bank overdrafts- Floating-rate bank loans(ii) Financial instruments by category2023In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 317 0 0 5 189Trade receivables0 186 045 0 0 186 045Other current assets0 122 081 0 0 122 081Cash and cash equivalents0 141 643 0 0 141 643Total4 872 450 085 0 0 454 957LiabilitiesShort-term loans and borrowings0 0 0 0 0Trade payables0 0 0 244 604 244 604Other current liabilities0 0 0 74 228 74 228Total0 0 0 318 832 318 832Net financial assets and liabilities at 31 December4 872 450 085 0 -318 832 136 1252022In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 438 0 0 5 310Trade receivables0 116 337 0 0 116 337Other current assets0 113 299 0 0 113 299Cash and cash equivalents0 102 862 0 0 102 862Total4 872 332 936 0 0 337 808LiabilitiesShort-term loans and borrowings0 0 0 29 229 29 229Trade payables0 0 0 146 057 146 057Other current liabilities0 0 0 47 706 47 706Total0 0 0 222 991 222 991Net financial assets and liabilities at 31 December4 872 332 936 0 -222 991 114 817(iii) Financial instruments not measured at fair valueFinancial instruments not measured at fair value includes cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings.Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value.(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.Note 15 - Trade receivablesIn NOK 1000 2023 2022Accounts receivables at face value as of 31.12 218 929148 727Invoiced, not earned -19 163-31 994Less: Provision for impairment of accounts receivables -13 721-396Total 186 045 116 337Receivables written off during the year0 0Collected on receivables written of in prior periods0 0Changes in provision during the year-13 325 117Impairment loss during the year-13 325 117Method for assessing credit lossesFor trade receivables the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its historical credit loss experience, adjustet for forward-looking factors specific to the debtors and the economic environment.Overdue trade receivables:In NOK 1000 0 - 30 Days 31 - 60 61 - 90 Over 90 TotalTrade receivables49 411 23 172 4 965 11 415 88 963Trade receivables are non-interest bearing and are generally on terms of 30-45 days.",
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},
"s7_notes__6__55": {
"value": "Note 4 - Risk ManagementThe Group is exposed through its operations to the following financial risks:- Credit risk- Interest rate risk- Foreign exchange risk- Other market price risk, and- Liquidity risk- Operational riskIn common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. This note describes the Group's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements.There have been no substantive changes in the Group's exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note.(i) Principal financial instrumentsThe principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:- Trade receivables- Other receivables- Cash and cash equivalents - Trade and other payables- Bank overdrafts- Floating-rate bank loans(ii) Financial instruments by category2023In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 317 0 0 5 189Trade receivables0 186 045 0 0 186 045Other current assets0 122 081 0 0 122 081Cash and cash equivalents0 141 643 0 0 141 643Total4 872 450 085 0 0 454 957LiabilitiesShort-term loans and borrowings0 0 0 0 0Trade payables0 0 0 244 604 244 604Other current liabilities0 0 0 74 228 74 228Total0 0 0 318 832 318 832Net financial assets and liabilities at 31 December4 872 450 085 0 -318 832 136 1252022In NOK 1000 Financial assets Financial liabilities Totalfair valueamortized fair valueamortized costcostAssetsOther non-current assets4 872 438 0 0 5 310Trade receivables0 116 337 0 0 116 337Other current assets0 113 299 0 0 113 299Cash and cash equivalents0 102 862 0 0 102 862Total4 872 332 936 0 0 337 808LiabilitiesShort-term loans and borrowings0 0 0 29 229 29 229Trade payables0 0 0 146 057 146 057Other current liabilities0 0 0 47 706 47 706Total0 0 0 222 991 222 991Net financial assets and liabilities at 31 December4 872 332 936 0 -222 991 114 817(iii) Financial instruments not measured at fair valueFinancial instruments not measured at fair value includes cash and cash equivalents, trade and other receivables, trade and other payables, and loans and borrowings.Due to their short-term nature, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables approximates their fair value.(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.",
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},
"s7_notes__6__64": {
"value": "(iv) Financial instruments measured at fair valueInvestments in 2023 are measured based on observable inputs at level 2 in the fair value hierarchy, as these are investments in shares in EV Switch and a observable market value is not available.General objectives, policies and processesThe Board has overall responsibility for the determination of the Group's risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group's finance function.The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group's competitiveness and flexibility. Further details regarding these policies are set out below:Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0Operational riskOperational risk is the risk of loss resulting from many normal aspects of business. This includes the risk of loss caused by failed processes, unskilled employees, inadequate systems, or external events. In many ways, operational risk can't be avoided as it is part of the daily business activity of a company.In 2023 the Group had two main suppliers, Westcontrol and Sanmina.Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__66": {
"value": "Credit riskCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk from credit sales. It is Group policy, implemented locally, to assess the credit risk of new customers before entering contracts. Such credit ratings are taken into account by local business practices.Further disclosures regarding trade and other receivables are provided in Note 15.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__67": {
"value": "Market riskMarket risk arises from the Group's use of interest bearing, tradable and foreign currency financial instruments. It is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in interest rates (interest rate risk), foreign exchange rates (currency risk) or other market factors (other price risk).Interest rate riskThe Group\u2019s interest rate risk arises in both the short and medium-term perspective as The Group\u2019s borrowings is held at floating interest rates. Changes in the interest rate level will have a direct impact on future cash flows and can also affect future investment opportunities.Borrowings have been at a low level. Therefore, no measures implemented towards reducing the exposure towards interest rate risk.Foreign exchange riskForeign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group's policy is, where possible, to allow group entities to settle liabilities denominated in their functional currency with the cash generated from their own operations in that currency.The Group is receiving proceeds in NOK, EUR, CHF, SEK and GBP. Most of the sale is in NOK. Sale from Norway to other foreign group entities is in NOK, but when foreign group entities sells to customers in theirs country the sale is in their functional currency.The main currency risk relates to the long term borrowings in USD to Sanmina Corp. from Zaptec Charger AS and the purchase obligation related to purchases from Sanmina. These are the only items which has been included in the below sensitivity tables.USD 1 000 31.12.2023 31.12.2022Non-interest bearing loan 3 315 3 578 Purchase obligation 46 041 19 051Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 4 936 35810% decrease 4 604 -358GBP 1000 31.12.2023 31.12.2022Convertable loan to Zaptec U.K Ltd2 259 1 753Effect in profit before tax with change in foreign exchange rate USD/NOK:10% increase 226 17510% decrease -226 -175As of 31 December the group holds following investments in shares:2023 2022Switch Ev Ltd 4 872 4 872Total 4 872 4 872Zaptec ASA invested in 31 619 (1.9%) shares in Switch EV Ltd in 2022 for GBP 400 000. During 2023 a new third party invested in a significant portion of Switch EV Ltd. At the share price observed in that transaction, Zaptec ASAs value would have been GBP 440 882. The value of Switch EV Ltd in the financial statement per 31.12.2023 is therefore at fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__68": {
"value": "Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Groups approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Groups reputation.At year end the company had available 300 MNOK in undrawn overdraft facility and 141.6 MNOK in cash and cash equivalents. Short-term forecasts are prepared on a regular basis to plan the Groups liquidity requirements. These plans are updated regulary for various scenarios and form part of the decision basis for the Groups management and Board of Directors.The Group comitted to a purchase obligation of 1059 MNOK of inventories from Westcontrol and Sanmina. Refer to Note 14 regading current purchase obligations of EV chargers from Westcontrol and Sanmina.The table below shows the maturity structure of the Group's financial liabilities:2023In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsLoans and borrowings with interest0 0 0 0 0 0Trade payables244 604 244 604 0 0 0 0Lease liabilities including interest65 178 2 861 8 193 9 389 22 945 21 791Other current liabilities74 228 61 553 12 672 0 0 0Total384 011 309 018 20 865 9 389 22 945 21 7912022In NOK 1000 Cash flows including interestCarrying Less than 3-12 1-2 Years 2-5 YearsAfter 5 amount3 MonthsMonthsyearsShort-term loans and borrowings 29 514 285 29 229 0 0 0Trade payables146 057 146 057 0 0 0 0Lease liabilities including interest16 311 1 444 4 339 5 529 4 999 0Other current liabilities47 706 47 535 7 672 0 0 0Total239 588 195 321 41 240 5 529 4 999 0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__70": {
"value": "Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__69": {
"value": "Capital DisclosuresThe Group's objectives when maintaining capital are:- To safeguard the entity's ability to continue as a going concern, so that it can continue to provide returns for shareholders and benefits for other stakeholders, and- To provide an adequate return to shareholders by pricing products and services commensurately with the level of riskThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__136": {
"value": "Note 5 - Segment informationThe Group consists of several legal entities where most of the entities are established to handle sales in a specific country. For management purposes, financial information is reported to the group management based on a legal entity basis. The group management is identified as the chief operating decision maker. Based on the internal reporting the following reportable segments are identified.Zaptec Charger ASThis segment is involved in the sale of Zaptec products in Norway, and to customers in other countries where the Group has not established an entity or sales organization. Zaptec Charger AS also handles procurement of goods and internal sales.Zaptec Sverige ABThis segment is involved in the sale and distribution of Zaptec products in Sweden.Zaptec Schweiz AGThis segment is involved in the sale and distribution of Zaptec products in Switzerland.Zaptec Danmark ApSThis segment is involved in the sale and distribution of Zaptec products in Denmark.In 2023 Denmark has increased their sales significantly, and is therefore included as a segment from 2023.OtherConsist of all other legal entities in the group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__75": {
"value": "Note 5 - Segment informationThe Group consists of several legal entities where most of the entities are established to handle sales in a specific country. For management purposes, financial information is reported to the group management based on a legal entity basis. The group management is identified as the chief operating decision maker. Based on the internal reporting the following reportable segments are identified.Zaptec Charger ASThis segment is involved in the sale of Zaptec products in Norway, and to customers in other countries where the Group has not established an entity or sales organization. Zaptec Charger AS also handles procurement of goods and internal sales.Zaptec Sverige ABThis segment is involved in the sale and distribution of Zaptec products in Sweden.Zaptec Schweiz AGThis segment is involved in the sale and distribution of Zaptec products in Switzerland.Zaptec Danmark ApSThis segment is involved in the sale and distribution of Zaptec products in Denmark.In 2023 Denmark has increased their sales significantly, and is therefore included as a segment from 2023.OtherConsist of all other legal entities in the group.01.01 - 31.12.2023In NOK 1000Zaptec Zaptec Zaptec Zaptec OtherAdjustmentTotalCharger Sverige Schweiz Danmark s and ASABAGApSeliminationsOperating incomeRevenues from contracts with 499 772 398 972 278 868 138 913 87 260 -1 377 1 402 408customersRevenues from internal sales590 483 0 0 0 1 750 -592 233 0Revenues from Marketing2 853 00 0 0 -2 853 0Revenues from shared services2 647 7 5121 070 1 796 22 556 -35 580 0Revenue from TP adjustment79 116 0 0 0 0 -79 116 0Other operating income0 00 0 24 182 0 24 182Total operating income1 174 871 406 484279 937 140 709 135 748 -711 159 1 426 590Operating expensesCost of inventories882 282 298 111 133 995 100 276 54 740 -578 113 891 290Employee benefit expenses146 897 17 179 30 180 9 964 38 048 5 695 247 962Depreciation and amortisation 13 102 39 0 0 1 779 14 999 29 918expenseOther operating expenses146 88560 709 94 023 23 466 28 837 -109 707 244 213Total operating expenses1 189 166 376 038258 198 133 706 123 404 -667 126 1 413 383Operating result -14 296 30 446 21 739 7 003 12 344 -44 033 13 20701.01 - 31.12.2022In NOK 1000Zaptec Zaptec Zaptec Zaptec OtherAdjustmentTotalCharger Sverige Schweiz Danmark s and ASABAGApSeliminationsOperating incomeRevenues from contracts with 341 162 155 714 210 152 14 814 15 100 0 736 942customersRevenues from internal sales291 060 3 392 0 0 1 000 -295 451 0Other operating income0 0 0 0 0 0 0Total operating income632 222 159 106 210 152 14 814 16 100 -295 451 736 942Operating expensesCost of inventories431 961 110 075 106 308 14 657 8 326 -220 688 450 638Employee benefit expenses80 449 8 703 22 382 5 262 23 512 16 782 157 090Depreciation and amortisation 9 215 0 36 1 558 9 764 20 573expenseOther operating expenses102 806 30 552 74 796 9 941 39 992 -103 896 154 190Total operating expenses624 431 149 330 203 522 29 860 73 387 -298 038 782 492Operating result 7 791 9 776 6 630 -15 046 -57 287 2 587 -45 550Adjustments and eliminationsThe Group evaluates segmental performance on the basis of profit or loss from operations calculated based on local financial statements. Adjustments for IFRS 16 and eliminations are included in the column adjustments and eliminations. Depreciation and amortisation excess values from business combinations are not allocated to individual segments as the underlying assets are managed on a group basis. Adjustments and eliminations are as follows:01.01 - 31.12.2023In NOK 1000Revenues Cost of Employee DepreciatioOther from inventoriesbenefit n and operating internal expensesamortisatioexpensessalesn expenseElimination of internal sales(1)-630 995 -584 086 0 0 -1 750Elimination of employee benefits allocated (2)-85 580 0 -11 494 0 -108 535IFRS 16 adjustments (3)0 0 0 9 165 -9 770GAAP-adjustment to inventory (4)0 -5 825 0 0 0Amortization of excess values (5)0 0 0 5 834 0Gains on internal transactions (6)0 13 176 0 0 0Share-based incentive program (7)0 0 9 480 0 0Other (8)5 416 -1 378 7 709 0 10 348Total-711 159 -578 113 5 695 14 999 -109 70701.01 - 31.12.2022In NOK 1000Revenues Cost of Employee DepreciatioOther from inventoriesbenefit n and operating internal expensesamortisatioexpensessalesn expenseElimination of internal sales(1)-295 451 -220 516 0 0 -73 946Elimination of employee benefits allocated (2)0 0 16 782 0 -24 892IFRS 16 adjustments (3)0 0 0 4 904 -5 057GAAP-adjustment to inventory (4)0 -3 401 0 0 0Amortization of excess values (5)0 0 0 4 860 0Gains on internal transactions (6)0 3 228 0 0 0Total-295 451 -220 688 16 782 9 764 -103 896(1) Elimination of internal sales relates to sale of inventory from Zaptec Charger AS eliminated against cost of inventory, and purchased made by Zaptec Charger from other group Companies eliminated against other operating expenses.(2) As part of the increased activity outside of Norway in 2022, Zaptec Charger AS has provided significant services to other subsidiaries. The amount charged for these services is presented as reduction of cost in the financial statement of Zaptec Charger. The amount is eliminated on consolidation.(3) Lease payment are expense on a linear basis under local gaap. In the IFRS financial statement the leases are accounted for in accordance with IFRS 16, by recognition of are right of use asset and a lease liability. The expenses are included as amortization of the right-of-use asset and interest on the lease liability.(4) Zaptec Schweiz AG includes a additional reduction of the carrying amount of inventory in line with local GAAP. In the consolidated IFRS statement these reductions are reversed.(5) Excess value from the acquisition of Zaptec Schweiz AG is included on group level.(6) Gains on internal transaction of inventory.(7) Share-based incentive program, ref. note 7(8) Other",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__74": {
"value": "Note 5 - Segment informationThe Group consists of several legal entities where most of the entities are established to handle sales in a specific country. For management purposes, financial information is reported to the group management based on a legal entity basis. The group management is identified as the chief operating decision maker. Based on the internal reporting the following reportable segments are identified.Zaptec Charger ASThis segment is involved in the sale of Zaptec products in Norway, and to customers in other countries where the Group has not established an entity or sales organization. Zaptec Charger AS also handles procurement of goods and internal sales.Zaptec Sverige ABThis segment is involved in the sale and distribution of Zaptec products in Sweden.Zaptec Schweiz AGThis segment is involved in the sale and distribution of Zaptec products in Switzerland.Zaptec Danmark ApSThis segment is involved in the sale and distribution of Zaptec products in Denmark.In 2023 Denmark has increased their sales significantly, and is therefore included as a segment from 2023.OtherConsist of all other legal entities in the group.01.01 - 31.12.2023In NOK 1000Zaptec Zaptec Zaptec Zaptec OtherAdjustmentTotalCharger Sverige Schweiz Danmark s and ASABAGApSeliminationsOperating incomeRevenues from contracts with 499 772 398 972 278 868 138 913 87 260 -1 377 1 402 408customersRevenues from internal sales590 483 0 0 0 1 750 -592 233 0Revenues from Marketing2 853 00 0 0 -2 853 0Revenues from shared services2 647 7 5121 070 1 796 22 556 -35 580 0Revenue from TP adjustment79 116 0 0 0 0 -79 116 0Other operating income0 00 0 24 182 0 24 182Total operating income1 174 871 406 484279 937 140 709 135 748 -711 159 1 426 590Operating expensesCost of inventories882 282 298 111 133 995 100 276 54 740 -578 113 891 290Employee benefit expenses146 897 17 179 30 180 9 964 38 048 5 695 247 962Depreciation and amortisation 13 102 39 0 0 1 779 14 999 29 918expenseOther operating expenses146 88560 709 94 023 23 466 28 837 -109 707 244 213Total operating expenses1 189 166 376 038258 198 133 706 123 404 -667 126 1 413 383Operating result -14 296 30 446 21 739 7 003 12 344 -44 033 13 20701.01 - 31.12.2022In NOK 1000Zaptec Zaptec Zaptec Zaptec OtherAdjustmentTotalCharger Sverige Schweiz Danmark s and ASABAGApSeliminationsOperating incomeRevenues from contracts with 341 162 155 714 210 152 14 814 15 100 0 736 942customersRevenues from internal sales291 060 3 392 0 0 1 000 -295 451 0Other operating income0 0 0 0 0 0 0Total operating income632 222 159 106 210 152 14 814 16 100 -295 451 736 942Operating expensesCost of inventories431 961 110 075 106 308 14 657 8 326 -220 688 450 638Employee benefit expenses80 449 8 703 22 382 5 262 23 512 16 782 157 090Depreciation and amortisation 9 215 0 36 1 558 9 764 20 573expenseOther operating expenses102 806 30 552 74 796 9 941 39 992 -103 896 154 190Total operating expenses624 431 149 330 203 522 29 860 73 387 -298 038 782 492Operating result 7 791 9 776 6 630 -15 046 -57 287 2 587 -45 550Adjustments and eliminationsThe Group evaluates segmental performance on the basis of profit or loss from operations calculated based on local financial statements. Adjustments for IFRS 16 and eliminations are included in the column adjustments and eliminations. Depreciation and amortisation excess values from business combinations are not allocated to individual segments as the underlying assets are managed on a group basis. Adjustments and eliminations are as follows:01.01 - 31.12.2023In NOK 1000Revenues Cost of Employee DepreciatioOther from inventoriesbenefit n and operating internal expensesamortisatioexpensessalesn expenseElimination of internal sales(1)-630 995 -584 086 0 0 -1 750Elimination of employee benefits allocated (2)-85 580 0 -11 494 0 -108 535IFRS 16 adjustments (3)0 0 0 9 165 -9 770GAAP-adjustment to inventory (4)0 -5 825 0 0 0Amortization of excess values (5)0 0 0 5 834 0Gains on internal transactions (6)0 13 176 0 0 0Share-based incentive program (7)0 0 9 480 0 0Other (8)5 416 -1 378 7 709 0 10 348Total-711 159 -578 113 5 695 14 999 -109 70701.01 - 31.12.2022In NOK 1000Revenues Cost of Employee DepreciatioOther from inventoriesbenefit n and operating internal expensesamortisatioexpensessalesn expenseElimination of internal sales(1)-295 451 -220 516 0 0 -73 946Elimination of employee benefits allocated (2)0 0 16 782 0 -24 892IFRS 16 adjustments (3)0 0 0 4 904 -5 057GAAP-adjustment to inventory (4)0 -3 401 0 0 0Amortization of excess values (5)0 0 0 4 860 0Gains on internal transactions (6)0 3 228 0 0 0Total-295 451 -220 688 16 782 9 764 -103 896(1) Elimination of internal sales relates to sale of inventory from Zaptec Charger AS eliminated against cost of inventory, and purchased made by Zaptec Charger from other group Companies eliminated against other operating expenses.(2) As part of the increased activity outside of Norway in 2022, Zaptec Charger AS has provided significant services to other subsidiaries. The amount charged for these services is presented as reduction of cost in the financial statement of Zaptec Charger. The amount is eliminated on consolidation.(3) Lease payment are expense on a linear basis under local gaap. In the IFRS financial statement the leases are accounted for in accordance with IFRS 16, by recognition of are right of use asset and a lease liability. The expenses are included as amortization of the right-of-use asset and interest on the lease liability.(4) Zaptec Schweiz AG includes a additional reduction of the carrying amount of inventory in line with local GAAP. In the consolidated IFRS statement these reductions are reversed.(5) Excess value from the acquisition of Zaptec Schweiz AG is included on group level.(6) Gains on internal transaction of inventory.(7) Share-based incentive program, ref. note 7(8) Other",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__73": {
"value": "Note 5 - Segment informationThe Group consists of several legal entities where most of the entities are established to handle sales in a specific country. For management purposes, financial information is reported to the group management based on a legal entity basis. The group management is identified as the chief operating decision maker. Based on the internal reporting the following reportable segments are identified.Zaptec Charger ASThis segment is involved in the sale of Zaptec products in Norway, and to customers in other countries where the Group has not established an entity or sales organization. Zaptec Charger AS also handles procurement of goods and internal sales.Zaptec Sverige ABThis segment is involved in the sale and distribution of Zaptec products in Sweden.Zaptec Schweiz AGThis segment is involved in the sale and distribution of Zaptec products in Switzerland.Zaptec Danmark ApSThis segment is involved in the sale and distribution of Zaptec products in Denmark.In 2023 Denmark has increased their sales significantly, and is therefore included as a segment from 2023.OtherConsist of all other legal entities in the group.01.01 - 31.12.2023In NOK 1000Zaptec Zaptec Zaptec Zaptec OtherAdjustmentTotalCharger Sverige Schweiz Danmark s and ASABAGApSeliminationsOperating incomeRevenues from contracts with 499 772 398 972 278 868 138 913 87 260 -1 377 1 402 408customersRevenues from internal sales590 483 0 0 0 1 750 -592 233 0Revenues from Marketing2 853 00 0 0 -2 853 0Revenues from shared services2 647 7 5121 070 1 796 22 556 -35 580 0Revenue from TP adjustment79 116 0 0 0 0 -79 116 0Other operating income0 00 0 24 182 0 24 182Total operating income1 174 871 406 484279 937 140 709 135 748 -711 159 1 426 590Operating expensesCost of inventories882 282 298 111 133 995 100 276 54 740 -578 113 891 290Employee benefit expenses146 897 17 179 30 180 9 964 38 048 5 695 247 962Depreciation and amortisation 13 102 39 0 0 1 779 14 999 29 918expenseOther operating expenses146 88560 709 94 023 23 466 28 837 -109 707 244 213Total operating expenses1 189 166 376 038258 198 133 706 123 404 -667 126 1 413 383Operating result -14 296 30 446 21 739 7 003 12 344 -44 033 13 20701.01 - 31.12.2022In NOK 1000Zaptec Zaptec Zaptec Zaptec OtherAdjustmentTotalCharger Sverige Schweiz Danmark s and ASABAGApSeliminationsOperating incomeRevenues from contracts with 341 162 155 714 210 152 14 814 15 100 0 736 942customersRevenues from internal sales291 060 3 392 0 0 1 000 -295 451 0Other operating income0 0 0 0 0 0 0Total operating income632 222 159 106 210 152 14 814 16 100 -295 451 736 942Operating expensesCost of inventories431 961 110 075 106 308 14 657 8 326 -220 688 450 638Employee benefit expenses80 449 8 703 22 382 5 262 23 512 16 782 157 090Depreciation and amortisation 9 215 0 36 1 558 9 764 20 573expenseOther operating expenses102 806 30 552 74 796 9 941 39 992 -103 896 154 190Total operating expenses624 431 149 330 203 522 29 860 73 387 -298 038 782 492Operating result 7 791 9 776 6 630 -15 046 -57 287 2 587 -45 550Adjustments and eliminationsThe Group evaluates segmental performance on the basis of profit or loss from operations calculated based on local financial statements. Adjustments for IFRS 16 and eliminations are included in the column adjustments and eliminations. Depreciation and amortisation excess values from business combinations are not allocated to individual segments as the underlying assets are managed on a group basis. Adjustments and eliminations are as follows:01.01 - 31.12.2023In NOK 1000Revenues Cost of Employee DepreciatioOther from inventoriesbenefit n and operating internal expensesamortisatioexpensessalesn expenseElimination of internal sales(1)-630 995 -584 086 0 0 -1 750Elimination of employee benefits allocated (2)-85 580 0 -11 494 0 -108 535IFRS 16 adjustments (3)0 0 0 9 165 -9 770GAAP-adjustment to inventory (4)0 -5 825 0 0 0Amortization of excess values (5)0 0 0 5 834 0Gains on internal transactions (6)0 13 176 0 0 0Share-based incentive program (7)0 0 9 480 0 0Other (8)5 416 -1 378 7 709 0 10 348Total-711 159 -578 113 5 695 14 999 -109 70701.01 - 31.12.2022In NOK 1000Revenues Cost of Employee DepreciatioOther from inventoriesbenefit n and operating internal expensesamortisatioexpensessalesn expenseElimination of internal sales(1)-295 451 -220 516 0 0 -73 946Elimination of employee benefits allocated (2)0 0 16 782 0 -24 892IFRS 16 adjustments (3)0 0 0 4 904 -5 057GAAP-adjustment to inventory (4)0 -3 401 0 0 0Amortization of excess values (5)0 0 0 4 860 0Gains on internal transactions (6)0 3 228 0 0 0Total-295 451 -220 688 16 782 9 764 -103 896(1) Elimination of internal sales relates to sale of inventory from Zaptec Charger AS eliminated against cost of inventory, and purchased made by Zaptec Charger from other group Companies eliminated against other operating expenses.(2) As part of the increased activity outside of Norway in 2022, Zaptec Charger AS has provided significant services to other subsidiaries. The amount charged for these services is presented as reduction of cost in the financial statement of Zaptec Charger. The amount is eliminated on consolidation.(3) Lease payment are expense on a linear basis under local gaap. In the IFRS financial statement the leases are accounted for in accordance with IFRS 16, by recognition of are right of use asset and a lease liability. The expenses are included as amortization of the right-of-use asset and interest on the lease liability.(4) Zaptec Schweiz AG includes a additional reduction of the carrying amount of inventory in line with local GAAP. In the consolidated IFRS statement these reductions are reversed.(5) Excess value from the acquisition of Zaptec Schweiz AG is included on group level.(6) Gains on internal transaction of inventory.(7) Share-based incentive program, ref. note 7(8) Other",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__72": {
"value": "Note 5 - Segment informationThe Group consists of several legal entities where most of the entities are established to handle sales in a specific country. For management purposes, financial information is reported to the group management based on a legal entity basis. The group management is identified as the chief operating decision maker. Based on the internal reporting the following reportable segments are identified.Zaptec Charger ASThis segment is involved in the sale of Zaptec products in Norway, and to customers in other countries where the Group has not established an entity or sales organization. Zaptec Charger AS also handles procurement of goods and internal sales.Zaptec Sverige ABThis segment is involved in the sale and distribution of Zaptec products in Sweden.Zaptec Schweiz AGThis segment is involved in the sale and distribution of Zaptec products in Switzerland.Zaptec Danmark ApSThis segment is involved in the sale and distribution of Zaptec products in Denmark.In 2023 Denmark has increased their sales significantly, and is therefore included as a segment from 2023.OtherConsist of all other legal entities in the group.01.01 - 31.12.2023In NOK 1000Zaptec Zaptec Zaptec Zaptec OtherAdjustmentTotalCharger Sverige Schweiz Danmark s and ASABAGApSeliminationsOperating incomeRevenues from contracts with 499 772 398 972 278 868 138 913 87 260 -1 377 1 402 408customersRevenues from internal sales590 483 0 0 0 1 750 -592 233 0Revenues from Marketing2 853 00 0 0 -2 853 0Revenues from shared services2 647 7 5121 070 1 796 22 556 -35 580 0Revenue from TP adjustment79 116 0 0 0 0 -79 116 0Other operating income0 00 0 24 182 0 24 182Total operating income1 174 871 406 484279 937 140 709 135 748 -711 159 1 426 590Operating expensesCost of inventories882 282 298 111 133 995 100 276 54 740 -578 113 891 290Employee benefit expenses146 897 17 179 30 180 9 964 38 048 5 695 247 962Depreciation and amortisation 13 102 39 0 0 1 779 14 999 29 918expenseOther operating expenses146 88560 709 94 023 23 466 28 837 -109 707 244 213Total operating expenses1 189 166 376 038258 198 133 706 123 404 -667 126 1 413 383Operating result -14 296 30 446 21 739 7 003 12 344 -44 033 13 20701.01 - 31.12.2022In NOK 1000Zaptec Zaptec Zaptec Zaptec OtherAdjustmentTotalCharger Sverige Schweiz Danmark s and ASABAGApSeliminationsOperating incomeRevenues from contracts with 341 162 155 714 210 152 14 814 15 100 0 736 942customersRevenues from internal sales291 060 3 392 0 0 1 000 -295 451 0Other operating income0 0 0 0 0 0 0Total operating income632 222 159 106 210 152 14 814 16 100 -295 451 736 942Operating expensesCost of inventories431 961 110 075 106 308 14 657 8 326 -220 688 450 638Employee benefit expenses80 449 8 703 22 382 5 262 23 512 16 782 157 090Depreciation and amortisation 9 215 0 36 1 558 9 764 20 573expenseOther operating expenses102 806 30 552 74 796 9 941 39 992 -103 896 154 190Total operating expenses624 431 149 330 203 522 29 860 73 387 -298 038 782 492Operating result 7 791 9 776 6 630 -15 046 -57 287 2 587 -45 550Adjustments and eliminationsThe Group evaluates segmental performance on the basis of profit or loss from operations calculated based on local financial statements. Adjustments for IFRS 16 and eliminations are included in the column adjustments and eliminations. Depreciation and amortisation excess values from business combinations are not allocated to individual segments as the underlying assets are managed on a group basis. Adjustments and eliminations are as follows:01.01 - 31.12.2023In NOK 1000Revenues Cost of Employee DepreciatioOther from inventoriesbenefit n and operating internal expensesamortisatioexpensessalesn expenseElimination of internal sales(1)-630 995 -584 086 0 0 -1 750Elimination of employee benefits allocated (2)-85 580 0 -11 494 0 -108 535IFRS 16 adjustments (3)0 0 0 9 165 -9 770GAAP-adjustment to inventory (4)0 -5 825 0 0 0Amortization of excess values (5)0 0 0 5 834 0Gains on internal transactions (6)0 13 176 0 0 0Share-based incentive program (7)0 0 9 480 0 0Other (8)5 416 -1 378 7 709 0 10 348Total-711 159 -578 113 5 695 14 999 -109 70701.01 - 31.12.2022In NOK 1000Revenues Cost of Employee DepreciatioOther from inventoriesbenefit n and operating internal expensesamortisatioexpensessalesn expenseElimination of internal sales(1)-295 451 -220 516 0 0 -73 946Elimination of employee benefits allocated (2)0 0 16 782 0 -24 892IFRS 16 adjustments (3)0 0 0 4 904 -5 057GAAP-adjustment to inventory (4)0 -3 401 0 0 0Amortization of excess values (5)0 0 0 4 860 0Gains on internal transactions (6)0 3 228 0 0 0Total-295 451 -220 688 16 782 9 764 -103 896(1) Elimination of internal sales relates to sale of inventory from Zaptec Charger AS eliminated against cost of inventory, and purchased made by Zaptec Charger from other group Companies eliminated against other operating expenses.(2) As part of the increased activity outside of Norway in 2022, Zaptec Charger AS has provided significant services to other subsidiaries. The amount charged for these services is presented as reduction of cost in the financial statement of Zaptec Charger. The amount is eliminated on consolidation.(3) Lease payment are expense on a linear basis under local gaap. In the IFRS financial statement the leases are accounted for in accordance with IFRS 16, by recognition of are right of use asset and a lease liability. The expenses are included as amortization of the right-of-use asset and interest on the lease liability.(4) Zaptec Schweiz AG includes a additional reduction of the carrying amount of inventory in line with local GAAP. In the consolidated IFRS statement these reductions are reversed.(5) Excess value from the acquisition of Zaptec Schweiz AG is included on group level.(6) Gains on internal transaction of inventory.(7) Share-based incentive program, ref. note 7(8) Other",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__71": {
"value": "Note 5 - Segment informationThe Group consists of several legal entities where most of the entities are established to handle sales in a specific country. For management purposes, financial information is reported to the group management based on a legal entity basis. The group management is identified as the chief operating decision maker. Based on the internal reporting the following reportable segments are identified.Zaptec Charger ASThis segment is involved in the sale of Zaptec products in Norway, and to customers in other countries where the Group has not established an entity or sales organization. Zaptec Charger AS also handles procurement of goods and internal sales.Zaptec Sverige ABThis segment is involved in the sale and distribution of Zaptec products in Sweden.Zaptec Schweiz AGThis segment is involved in the sale and distribution of Zaptec products in Switzerland.Zaptec Danmark ApSThis segment is involved in the sale and distribution of Zaptec products in Denmark.In 2023 Denmark has increased their sales significantly, and is therefore included as a segment from 2023.OtherConsist of all other legal entities in the group.01.01 - 31.12.2023In NOK 1000Zaptec Zaptec Zaptec Zaptec OtherAdjustmentTotalCharger Sverige Schweiz Danmark s and ASABAGApSeliminationsOperating incomeRevenues from contracts with 499 772 398 972 278 868 138 913 87 260 -1 377 1 402 408customersRevenues from internal sales590 483 0 0 0 1 750 -592 233 0Revenues from Marketing2 853 00 0 0 -2 853 0Revenues from shared services2 647 7 5121 070 1 796 22 556 -35 580 0Revenue from TP adjustment79 116 0 0 0 0 -79 116 0Other operating income0 00 0 24 182 0 24 182Total operating income1 174 871 406 484279 937 140 709 135 748 -711 159 1 426 590Operating expensesCost of inventories882 282 298 111 133 995 100 276 54 740 -578 113 891 290Employee benefit expenses146 897 17 179 30 180 9 964 38 048 5 695 247 962Depreciation and amortisation 13 102 39 0 0 1 779 14 999 29 918expenseOther operating expenses146 88560 709 94 023 23 466 28 837 -109 707 244 213Total operating expenses1 189 166 376 038258 198 133 706 123 404 -667 126 1 413 383Operating result -14 296 30 446 21 739 7 003 12 344 -44 033 13 20701.01 - 31.12.2022In NOK 1000Zaptec Zaptec Zaptec Zaptec OtherAdjustmentTotalCharger Sverige Schweiz Danmark s and ASABAGApSeliminationsOperating incomeRevenues from contracts with 341 162 155 714 210 152 14 814 15 100 0 736 942customersRevenues from internal sales291 060 3 392 0 0 1 000 -295 451 0Other operating income0 0 0 0 0 0 0Total operating income632 222 159 106 210 152 14 814 16 100 -295 451 736 942Operating expensesCost of inventories431 961 110 075 106 308 14 657 8 326 -220 688 450 638Employee benefit expenses80 449 8 703 22 382 5 262 23 512 16 782 157 090Depreciation and amortisation 9 215 0 36 1 558 9 764 20 573expenseOther operating expenses102 806 30 552 74 796 9 941 39 992 -103 896 154 190Total operating expenses624 431 149 330 203 522 29 860 73 387 -298 038 782 492Operating result 7 791 9 776 6 630 -15 046 -57 287 2 587 -45 550Adjustments and eliminationsThe Group evaluates segmental performance on the basis of profit or loss from operations calculated based on local financial statements. Adjustments for IFRS 16 and eliminations are included in the column adjustments and eliminations. Depreciation and amortisation excess values from business combinations are not allocated to individual segments as the underlying assets are managed on a group basis. Adjustments and eliminations are as follows:01.01 - 31.12.2023In NOK 1000Revenues Cost of Employee DepreciatioOther from inventoriesbenefit n and operating internal expensesamortisatioexpensessalesn expenseElimination of internal sales(1)-630 995 -584 086 0 0 -1 750Elimination of employee benefits allocated (2)-85 580 0 -11 494 0 -108 535IFRS 16 adjustments (3)0 0 0 9 165 -9 770GAAP-adjustment to inventory (4)0 -5 825 0 0 0Amortization of excess values (5)0 0 0 5 834 0Gains on internal transactions (6)0 13 176 0 0 0Share-based incentive program (7)0 0 9 480 0 0Other (8)5 416 -1 378 7 709 0 10 348Total-711 159 -578 113 5 695 14 999 -109 70701.01 - 31.12.2022In NOK 1000Revenues Cost of Employee DepreciatioOther from inventoriesbenefit n and operating internal expensesamortisatioexpensessalesn expenseElimination of internal sales(1)-295 451 -220 516 0 0 -73 946Elimination of employee benefits allocated (2)0 0 16 782 0 -24 892IFRS 16 adjustments (3)0 0 0 4 904 -5 057GAAP-adjustment to inventory (4)0 -3 401 0 0 0Amortization of excess values (5)0 0 0 4 860 0Gains on internal transactions (6)0 3 228 0 0 0Total-295 451 -220 688 16 782 9 764 -103 896(1) Elimination of internal sales relates to sale of inventory from Zaptec Charger AS eliminated against cost of inventory, and purchased made by Zaptec Charger from other group Companies eliminated against other operating expenses.(2) As part of the increased activity outside of Norway in 2022, Zaptec Charger AS has provided significant services to other subsidiaries. The amount charged for these services is presented as reduction of cost in the financial statement of Zaptec Charger. The amount is eliminated on consolidation.(3) Lease payment are expense on a linear basis under local gaap. In the IFRS financial statement the leases are accounted for in accordance with IFRS 16, by recognition of are right of use asset and a lease liability. The expenses are included as amortization of the right-of-use asset and interest on the lease liability.(4) Zaptec Schweiz AG includes a additional reduction of the carrying amount of inventory in line with local GAAP. In the consolidated IFRS statement these reductions are reversed.(5) Excess value from the acquisition of Zaptec Schweiz AG is included on group level.(6) Gains on internal transaction of inventory.(7) Share-based incentive program, ref. note 7(8) Other",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__78": {
"value": "Note 6 - Revenues from contracts with customersDisaggregation of RevenueThe Group has disaggregated revenue into various categories in the following table which is intended to:- Depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic date; and- Enable users to understand the relationship with revenue segment information provided in Note 5Set out below is the disaggregation of the Group\u2019s revenue from contracts with customers:01.01 - 31.12.2023SegmentsIn NOK 1000Zaptec Zaptec Zaptec Zaptec Other TotalCharger Sverige ABSchweiz AGDanmark ASApSProduct sales499 772 398 972 278 868 138 913 85 883 1 402 408Other0 0 0 0 24 182 24 182Total operating income499 772 398 972 278 868 138 913 110 065 1 426 590By business area - Geographical distributionNorway433 038 0 0 0 29 773 462 811Sweden23 593 398 972 0 0 0 422 566Switzerland0 0 278 868 0 0 278 868Denmark2 809 0 0 138 913 0 141 722Iceland9 331 0 0 0 0 9 331Finland17 343 0 0 0 0 17 343Belgium975 0 0 0 0 975Poland1 174 0 0 0 0 1 174Netherlands2 007 0 0 0 50 572 52 579Ireland2 396 0 0 0 0 2 396Deutschland0 0 0 0 5 253 5 253UK6 0 0 0 24 390 24 395Portugal6 406 0 0 0 0 6 406Rest of Europe383 0 0 0 77 459Other310 0 0 0 0 310Total operating income499 772 398 972 278 868 138 913 110 065 1 426 590Timing of revenue recognitionGoods transferred at a point in time461 010 398 972 278 868 138 913 110 065 1 387 828Goods and services transferred over time*38 762 0 0 0 0 38 762Total operating income499 772 398 972 278 868 138 913 110 065 1 426 590*Consist of deferred revenue related to IFRS 1501.01 - 31.12.2022SegmentsIn NOK 1000Zaptec Zaptec Zaptec Zaptec Other TotalCharger Sverige ABSchweiz AGDanmark ASApSProduct sales341 162 155 714 210 152 14 814 15 100 736 942Other0 0 0 0 0 0Total operating income341 162 155 714 210 152 14 814 15 100 736 942By business area - Geographical distributionNorway202 064 0 0 12 413 214 477Sweden10 163 155 714 0 0 165 877Switzerland0 0 210 152 0 210 152Denmark70 608 0 0 14 814 0 85 422Iceland13 093 0 0 0 13 093Rest of Europe42 311 0 0 2 687 44 999Other2 922 0 0 0 2 922Total operating income341 162 155 714 210 152 14 814 15 100 736 942Timing of revenue recognitionGoods transferred at a point in time320 706 155 714 210 152 14 814 15 100 716 486Goods and services transferred over time*20 456 0 0 0 0 20 456Total operating income341 162 155 714 210 152 14 814 15 100 736 942*Consist of deferred revenue related to IFRS 15The table below shows the movement in deferred income during 2023.Deferred income31.12.2023In NOK 1000Opening balance 34 964Movement38 762Closing balance 73 726",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__77": {
"value": "Note 6 - Revenues from contracts with customersDisaggregation of RevenueThe Group has disaggregated revenue into various categories in the following table which is intended to:- Depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic date; and- Enable users to understand the relationship with revenue segment information provided in Note 5Set out below is the disaggregation of the Group\u2019s revenue from contracts with customers:01.01 - 31.12.2023SegmentsIn NOK 1000Zaptec Zaptec Zaptec Zaptec Other TotalCharger Sverige ABSchweiz AGDanmark ASApSProduct sales499 772 398 972 278 868 138 913 85 883 1 402 408Other0 0 0 0 24 182 24 182Total operating income499 772 398 972 278 868 138 913 110 065 1 426 590By business area - Geographical distributionNorway433 038 0 0 0 29 773 462 811Sweden23 593 398 972 0 0 0 422 566Switzerland0 0 278 868 0 0 278 868Denmark2 809 0 0 138 913 0 141 722Iceland9 331 0 0 0 0 9 331Finland17 343 0 0 0 0 17 343Belgium975 0 0 0 0 975Poland1 174 0 0 0 0 1 174Netherlands2 007 0 0 0 50 572 52 579Ireland2 396 0 0 0 0 2 396Deutschland0 0 0 0 5 253 5 253UK6 0 0 0 24 390 24 395Portugal6 406 0 0 0 0 6 406Rest of Europe383 0 0 0 77 459Other310 0 0 0 0 310Total operating income499 772 398 972 278 868 138 913 110 065 1 426 590Timing of revenue recognitionGoods transferred at a point in time461 010 398 972 278 868 138 913 110 065 1 387 828Goods and services transferred over time*38 762 0 0 0 0 38 762Total operating income499 772 398 972 278 868 138 913 110 065 1 426 590*Consist of deferred revenue related to IFRS 1501.01 - 31.12.2022SegmentsIn NOK 1000Zaptec Zaptec Zaptec Zaptec Other TotalCharger Sverige ABSchweiz AGDanmark ASApSProduct sales341 162 155 714 210 152 14 814 15 100 736 942Other0 0 0 0 0 0Total operating income341 162 155 714 210 152 14 814 15 100 736 942By business area - Geographical distributionNorway202 064 0 0 12 413 214 477Sweden10 163 155 714 0 0 165 877Switzerland0 0 210 152 0 210 152Denmark70 608 0 0 14 814 0 85 422Iceland13 093 0 0 0 13 093Rest of Europe42 311 0 0 2 687 44 999Other2 922 0 0 0 2 922Total operating income341 162 155 714 210 152 14 814 15 100 736 942Timing of revenue recognitionGoods transferred at a point in time320 706 155 714 210 152 14 814 15 100 716 486Goods and services transferred over time*20 456 0 0 0 0 20 456Total operating income341 162 155 714 210 152 14 814 15 100 736 942*Consist of deferred revenue related to IFRS 15The table below shows the movement in deferred income during 2023.Deferred income31.12.2023In NOK 1000Opening balance 34 964Movement38 762Closing balance 73 726",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__76": {
"value": "Note 6 - Revenues from contracts with customersDisaggregation of RevenueThe Group has disaggregated revenue into various categories in the following table which is intended to:- Depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic date; and- Enable users to understand the relationship with revenue segment information provided in Note 5Set out below is the disaggregation of the Group\u2019s revenue from contracts with customers:01.01 - 31.12.2023SegmentsIn NOK 1000Zaptec Zaptec Zaptec Zaptec Other TotalCharger Sverige ABSchweiz AGDanmark ASApSProduct sales499 772 398 972 278 868 138 913 85 883 1 402 408Other0 0 0 0 24 182 24 182Total operating income499 772 398 972 278 868 138 913 110 065 1 426 590By business area - Geographical distributionNorway433 038 0 0 0 29 773 462 811Sweden23 593 398 972 0 0 0 422 566Switzerland0 0 278 868 0 0 278 868Denmark2 809 0 0 138 913 0 141 722Iceland9 331 0 0 0 0 9 331Finland17 343 0 0 0 0 17 343Belgium975 0 0 0 0 975Poland1 174 0 0 0 0 1 174Netherlands2 007 0 0 0 50 572 52 579Ireland2 396 0 0 0 0 2 396Deutschland0 0 0 0 5 253 5 253UK6 0 0 0 24 390 24 395Portugal6 406 0 0 0 0 6 406Rest of Europe383 0 0 0 77 459Other310 0 0 0 0 310Total operating income499 772 398 972 278 868 138 913 110 065 1 426 590Timing of revenue recognitionGoods transferred at a point in time461 010 398 972 278 868 138 913 110 065 1 387 828Goods and services transferred over time*38 762 0 0 0 0 38 762Total operating income499 772 398 972 278 868 138 913 110 065 1 426 590*Consist of deferred revenue related to IFRS 1501.01 - 31.12.2022SegmentsIn NOK 1000Zaptec Zaptec Zaptec Zaptec Other TotalCharger Sverige ABSchweiz AGDanmark ASApSProduct sales341 162 155 714 210 152 14 814 15 100 736 942Other0 0 0 0 0 0Total operating income341 162 155 714 210 152 14 814 15 100 736 942By business area - Geographical distributionNorway202 064 0 0 12 413 214 477Sweden10 163 155 714 0 0 165 877Switzerland0 0 210 152 0 210 152Denmark70 608 0 0 14 814 0 85 422Iceland13 093 0 0 0 13 093Rest of Europe42 311 0 0 2 687 44 999Other2 922 0 0 0 2 922Total operating income341 162 155 714 210 152 14 814 15 100 736 942Timing of revenue recognitionGoods transferred at a point in time320 706 155 714 210 152 14 814 15 100 716 486Goods and services transferred over time*20 456 0 0 0 0 20 456Total operating income341 162 155 714 210 152 14 814 15 100 736 942*Consist of deferred revenue related to IFRS 15The table below shows the movement in deferred income during 2023.Deferred income31.12.2023In NOK 1000Opening balance 34 964Movement38 762Closing balance 73 726",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__85": {
"value": "Note 7 - Employee benefit expensesPayroll costsIn NOK 1000 2023 2022Salaries175 666 130 798Share based payment expense excluded payroll tax8 127 11 511Payroll tax22 046 13 619Other benefits42 123 1 162Total 247 962 157 090Average full-time 183 111Management remuneration2023Board of directorsIn NOK 1000Salaries BonusShare Other Totalbased benefitspaymentStig H. Christiansen 500 0 0 0500Ingelin Dr\u00f8pping 350 0 0 0350Christian Rangen 250 0 0 0250Jennifer Jacobs Dungs 250 0 0 0250An Joanna De Pauw 250 0 0 0250Total 1 6000 0 0 1 600Chief executive officer and CFOPeter Bardenfleth-Hansen* 3 6300 0 9 674 13 304Kurt \u00d8strem (CFO and interim CEO)** 2 6410 1 484 231 4 356Total 6 271 0 1 484 9 905 17 660*Peter Bardenfleth-Hansen left the company 01.10.2023. Settlement of MNOK 9.5 is included in other benefits. The settlement has been accounted for as payroll.**Acting CEO and CFO up until 22.02.2024.Others in managementKristian S\u00e6ther 1 397 0 989 482 434Eirik Fjells\u00e5 H\u00e6rem 1 505 200 685 222 412Knut Braut 1 551 0 1 868 1263 545Lasse Hult 1 396 0 989 1752 560Anna-Karin Andersen 1 632 0 899 52 536Trude Rekkedal Schulberg* 671 0 397 121 080P\u00e5l Tumyr** 1 308 0 0 311 340Total 9 460 200 5 827 419 15 906*Enrolled 01.05.2023** Left the company 30.11.20232022Board of directorsIn NOK 1000Salaries BonusShare Other TotalStig H. Christiansen 3000 958 0 1 258Christian Rangen 1500 0 0 150P\u00e5l Selboe Valseth* 1500 0 0 150Peter Bardenfleth-Hansen 1500 1 917 0 2 067Total 7500 2 875 0 3 625Chief executive officerAnders Thingb\u00f8 2 1980 0 16 075 18 273Peter Bardenfleth-Hansen 2 4852 500 2 359 126 7 470Total 4 683 2 500 2 359 16 201 25 743Chief financial officerKurt \u00d8s trem 2 1451 000 1 150 213 4 508Total 2 145 1 000 1 150 213 4 508Others in managementKristian S\u00e6ther 1 309106 76773 2 254Eirik Fjells\u00e5 H\u00e6rem 7440282 61 033Knut Braut 1 5070 767114 2 388Lasse Hult 1 3050767 1632 235P\u00e5l Tumyr 513412436 803Siren Ertzeid 6600 07 667Martin Malmanger 1 0430767 141 824Anna-Karin Andersen 1 36006420 2 002Total 8 441 147 4 23538313 206* Member of the Board up until 07.11.2022Anders Thingb\u00f8 left the company 28.02.2022. Settlement of share based payment of MNOK 15 984 is included in other benefits. The settlement has been accounted for as an acceleration of vesting, and the amount that otherwise would have been recognised for services received over the vesting period (to 01.10.2022) has been expensed in the first quarter of 2022.The reimbursement payment made to the former CEO on the settlement of the grant is accounted for as repurchase of an equity interest, i.e. as a deduction from equity, as there is no payment in excess of the fair value of the equity instruments granted, measured at the repurchase date.PensionThe group is required to provide an occupational pension scheme pursuant to the Act relating to Mandatory Occupational Pensions. The group's pension schemes comply with the requirements under that law. This year's pension cost of 10.9 MNOK is recognised in the consolidated statement of profit and loss and included in Other benefits.Remuneration to auditorsIn NOK 1000 2023 2022Statutory audit 2 2251 648Other non-auditing services 8881 303Total 3 113 2 952All amounts exclude VAT.Loans and guarantees to management and leading employeesThe group does not have any loans or guarantees to management and leading employees.Share-based compensationShare-based incentive program for all employeesAs of 01.01.2022 The Group implemented a share-based incentive program. Under the program all employees are entitled to a bonus equal to 20% of the employees' annual salary at 01.01.2022. The shares are allocated immediately and are vested over the vesting period, but can not be sold before 01.01.2025. Under the program the number of shares received is fixed at 01.01.2022. The number of shares equals 20% of the annual salary less withholding tax divided by the share price of Zaptec ASA based on average stock price last 15 days of 2021. Allocated shares for 2022 is 69 220.As part of the scheme the employee will receive a cash bonus equal to hers/his income tax payable triggered by the program. If the employee leaves before 01.01.2025 the shares received should be returned to the company without consideration. The cash portion would not be returned. The cash settlement and the employees tax payable has both been expensed in 2022.The share portion is accounted for as an equity settled share-based payment program with immediate allocating to the employee that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2025). Fair value is measured by using the actual average stock price of the last 15 days of 2021. The provision for the cash portion is based on the estimated income tax trigged by the actual transfer of the share at each reporting date.As of 01.01.2023 The Group implementet a new share-based incentive program for new employees in 2022. Under the program all employees are entitled to a bonus equal 20% of the annual salary at 31.12.2022. The shares will be allocated to the employees after the three year vesting period, i.e. shortly after 01.01.2026. Under the program the number of shares received is fixed at 01.01.2023. The number of shares equals 20% of the annual salary divided by the share price of Zaptec ASA based on average stock price last 15 days of 2022.The share portion is accounted for as an equity settled share-based payment program, that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2026). Fair value is measured by using the actual average stock price of the last 15 days of 2022. The company operates two equity-settled share-based remuneration schemes for key management:Share-based incentive program for managementAs of 01.01.2022 the group implemented a share-based incentive program for management. Under the program key management are granted a right to receive a defined number of shares after a vesting period. The vesting period running until 01.01.2025. A total of 392 028 rights to receive shares has been granted under this program as of 31.12.2023. The program is accounted for as a equity settled share-based payment program with a 3 year vesting period, that is the fair value of the equity instruments at grant date will be expensed over the vesting period. Fair value is measured by using the actual average stock price of the last 15 days of 2021 or when the person in management started its position in the management.Share-based payment program for key management and board of directors (Stock option program)2023 2022In NOK 1000 Number Weighted average Weighted average exercise priceexercise priceOutstanding at 1 January 13.25600 000 13.47 1 350 000Granted during the year 0.000 0.00 0Forfeited during the year 0.000 14.25 600 000Exercised during the year 11.25100 000 11.25 150 000Lapsed during the year 0.000 0.00 0Outstanding at 31 December 13.58500 000 13.25 600 000Vested at 31 December500 000 600 000The following information is relevant in the determination of the fair value of options granted during the year under :2023 2022Option pricing model usedBlack-Black-ScholesScholesShare price at date of grant **Strike **Contractual life (in days) **Expected life (in days) **Expected volatility **Risk-free interest rate **Fair value at grant date (average) *** No new options grantedAs of 31.12.2023 The Group had employee stock options agreements with 3 employees, CFO Kurt \u00d8strem, CTO Knut Braut and Kurt Aadn\u00f8y in Zaptec Charger. The agreements have vesting periods ranging from 12-24 months from October 2020, they grant the employees purchase rights of 1.100.000 shares at a share price ranging from NOK 11.25 to NOK 15.25. As of 31.12.2023 remaining stock options is 450 000 shares. All of these stock options can be excercised as of 31.12.2023.One board member, Stig H. Christiansen (Chairman) holds stock options as of 31.12.2023. The agreement have vesting periods ranging for 6.4 - 18.4 months from 18.06.2021, which grant the board member purchase rights of 50 000 shares at a share pricing of NOK 11.25.2023Name RoleShare Strike Vesting Expiration options(NOK)period enddateKurt \u00d8s trem* CFO and interim CEO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.20242022Name RoleShare Strike Vesting Expiration options(NOK)period enddatePeter Bardenfleth-Hansen CEO100 000 11.25 31.12.2022 31.12.2023Kurt \u00d8s trem CFO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem CFO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem CFO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.2024* CFO and acting CEO in the period 02.10.2023-31.12.2023During the year 100 000 options was exercised.The employees have not paid any premium when acquiring the options. A provision is made for future obligations related to employer contribution from the option program. The provision is based on the intrinsic value of the options as of year-end and proportional to the vesting of the option granted. As of 31.12.2023 the provision for employer contribution is 0 MNOK (3 MNOK for 2022).All sale or purchase of treasury shares are related to options and/or the share-based incentive programs. Total share-based payment expense is charged to the consolidated statement of profit and loss with the following amount:2023 2022Option program0 3 653Share-based incentive program for all employees4 711 1 402Share-based incentive program for management3 415 6 457Total share based payment expense excluded social security costs8 126 11 511Cash portion Share-based incentive program for all employees0 686Payroll tax expense1 353 -5 791Total share based payment expense 9 479 6 406",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__83": {
"value": "Note 7 - Employee benefit expensesPayroll costsIn NOK 1000 2023 2022Salaries175 666 130 798Share based payment expense excluded payroll tax8 127 11 511Payroll tax22 046 13 619Other benefits42 123 1 162Total 247 962 157 090Average full-time 183 111Management remuneration2023Board of directorsIn NOK 1000Salaries BonusShare Other Totalbased benefitspaymentStig H. Christiansen 500 0 0 0500Ingelin Dr\u00f8pping 350 0 0 0350Christian Rangen 250 0 0 0250Jennifer Jacobs Dungs 250 0 0 0250An Joanna De Pauw 250 0 0 0250Total 1 6000 0 0 1 600Chief executive officer and CFOPeter Bardenfleth-Hansen* 3 6300 0 9 674 13 304Kurt \u00d8strem (CFO and interim CEO)** 2 6410 1 484 231 4 356Total 6 271 0 1 484 9 905 17 660*Peter Bardenfleth-Hansen left the company 01.10.2023. Settlement of MNOK 9.5 is included in other benefits. The settlement has been accounted for as payroll.**Acting CEO and CFO up until 22.02.2024.Others in managementKristian S\u00e6ther 1 397 0 989 482 434Eirik Fjells\u00e5 H\u00e6rem 1 505 200 685 222 412Knut Braut 1 551 0 1 868 1263 545Lasse Hult 1 396 0 989 1752 560Anna-Karin Andersen 1 632 0 899 52 536Trude Rekkedal Schulberg* 671 0 397 121 080P\u00e5l Tumyr** 1 308 0 0 311 340Total 9 460 200 5 827 419 15 906*Enrolled 01.05.2023** Left the company 30.11.20232022Board of directorsIn NOK 1000Salaries BonusShare Other TotalStig H. Christiansen 3000 958 0 1 258Christian Rangen 1500 0 0 150P\u00e5l Selboe Valseth* 1500 0 0 150Peter Bardenfleth-Hansen 1500 1 917 0 2 067Total 7500 2 875 0 3 625Chief executive officerAnders Thingb\u00f8 2 1980 0 16 075 18 273Peter Bardenfleth-Hansen 2 4852 500 2 359 126 7 470Total 4 683 2 500 2 359 16 201 25 743Chief financial officerKurt \u00d8s trem 2 1451 000 1 150 213 4 508Total 2 145 1 000 1 150 213 4 508Others in managementKristian S\u00e6ther 1 309106 76773 2 254Eirik Fjells\u00e5 H\u00e6rem 7440282 61 033Knut Braut 1 5070 767114 2 388Lasse Hult 1 3050767 1632 235P\u00e5l Tumyr 513412436 803Siren Ertzeid 6600 07 667Martin Malmanger 1 0430767 141 824Anna-Karin Andersen 1 36006420 2 002Total 8 441 147 4 23538313 206* Member of the Board up until 07.11.2022Anders Thingb\u00f8 left the company 28.02.2022. Settlement of share based payment of MNOK 15 984 is included in other benefits. The settlement has been accounted for as an acceleration of vesting, and the amount that otherwise would have been recognised for services received over the vesting period (to 01.10.2022) has been expensed in the first quarter of 2022.The reimbursement payment made to the former CEO on the settlement of the grant is accounted for as repurchase of an equity interest, i.e. as a deduction from equity, as there is no payment in excess of the fair value of the equity instruments granted, measured at the repurchase date.PensionThe group is required to provide an occupational pension scheme pursuant to the Act relating to Mandatory Occupational Pensions. The group's pension schemes comply with the requirements under that law. This year's pension cost of 10.9 MNOK is recognised in the consolidated statement of profit and loss and included in Other benefits.Remuneration to auditorsIn NOK 1000 2023 2022Statutory audit 2 2251 648Other non-auditing services 8881 303Total 3 113 2 952All amounts exclude VAT.Loans and guarantees to management and leading employeesThe group does not have any loans or guarantees to management and leading employees.Share-based compensationShare-based incentive program for all employeesAs of 01.01.2022 The Group implemented a share-based incentive program. Under the program all employees are entitled to a bonus equal to 20% of the employees' annual salary at 01.01.2022. The shares are allocated immediately and are vested over the vesting period, but can not be sold before 01.01.2025. Under the program the number of shares received is fixed at 01.01.2022. The number of shares equals 20% of the annual salary less withholding tax divided by the share price of Zaptec ASA based on average stock price last 15 days of 2021. Allocated shares for 2022 is 69 220.As part of the scheme the employee will receive a cash bonus equal to hers/his income tax payable triggered by the program. If the employee leaves before 01.01.2025 the shares received should be returned to the company without consideration. The cash portion would not be returned. The cash settlement and the employees tax payable has both been expensed in 2022.The share portion is accounted for as an equity settled share-based payment program with immediate allocating to the employee that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2025). Fair value is measured by using the actual average stock price of the last 15 days of 2021. The provision for the cash portion is based on the estimated income tax trigged by the actual transfer of the share at each reporting date.As of 01.01.2023 The Group implementet a new share-based incentive program for new employees in 2022. Under the program all employees are entitled to a bonus equal 20% of the annual salary at 31.12.2022. The shares will be allocated to the employees after the three year vesting period, i.e. shortly after 01.01.2026. Under the program the number of shares received is fixed at 01.01.2023. The number of shares equals 20% of the annual salary divided by the share price of Zaptec ASA based on average stock price last 15 days of 2022.The share portion is accounted for as an equity settled share-based payment program, that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2026). Fair value is measured by using the actual average stock price of the last 15 days of 2022. The company operates two equity-settled share-based remuneration schemes for key management:Share-based incentive program for managementAs of 01.01.2022 the group implemented a share-based incentive program for management. Under the program key management are granted a right to receive a defined number of shares after a vesting period. The vesting period running until 01.01.2025. A total of 392 028 rights to receive shares has been granted under this program as of 31.12.2023. The program is accounted for as a equity settled share-based payment program with a 3 year vesting period, that is the fair value of the equity instruments at grant date will be expensed over the vesting period. Fair value is measured by using the actual average stock price of the last 15 days of 2021 or when the person in management started its position in the management.Share-based payment program for key management and board of directors (Stock option program)2023 2022In NOK 1000 Number Weighted average Weighted average exercise priceexercise priceOutstanding at 1 January 13.25600 000 13.47 1 350 000Granted during the year 0.000 0.00 0Forfeited during the year 0.000 14.25 600 000Exercised during the year 11.25100 000 11.25 150 000Lapsed during the year 0.000 0.00 0Outstanding at 31 December 13.58500 000 13.25 600 000Vested at 31 December500 000 600 000The following information is relevant in the determination of the fair value of options granted during the year under :2023 2022Option pricing model usedBlack-Black-ScholesScholesShare price at date of grant **Strike **Contractual life (in days) **Expected life (in days) **Expected volatility **Risk-free interest rate **Fair value at grant date (average) *** No new options grantedAs of 31.12.2023 The Group had employee stock options agreements with 3 employees, CFO Kurt \u00d8strem, CTO Knut Braut and Kurt Aadn\u00f8y in Zaptec Charger. The agreements have vesting periods ranging from 12-24 months from October 2020, they grant the employees purchase rights of 1.100.000 shares at a share price ranging from NOK 11.25 to NOK 15.25. As of 31.12.2023 remaining stock options is 450 000 shares. All of these stock options can be excercised as of 31.12.2023.One board member, Stig H. Christiansen (Chairman) holds stock options as of 31.12.2023. The agreement have vesting periods ranging for 6.4 - 18.4 months from 18.06.2021, which grant the board member purchase rights of 50 000 shares at a share pricing of NOK 11.25.2023Name RoleShare Strike Vesting Expiration options(NOK)period enddateKurt \u00d8s trem* CFO and interim CEO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.20242022Name RoleShare Strike Vesting Expiration options(NOK)period enddatePeter Bardenfleth-Hansen CEO100 000 11.25 31.12.2022 31.12.2023Kurt \u00d8s trem CFO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem CFO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem CFO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.2024* CFO and acting CEO in the period 02.10.2023-31.12.2023During the year 100 000 options was exercised.The employees have not paid any premium when acquiring the options. A provision is made for future obligations related to employer contribution from the option program. The provision is based on the intrinsic value of the options as of year-end and proportional to the vesting of the option granted. As of 31.12.2023 the provision for employer contribution is 0 MNOK (3 MNOK for 2022).All sale or purchase of treasury shares are related to options and/or the share-based incentive programs. Total share-based payment expense is charged to the consolidated statement of profit and loss with the following amount:2023 2022Option program0 3 653Share-based incentive program for all employees4 711 1 402Share-based incentive program for management3 415 6 457Total share based payment expense excluded social security costs8 126 11 511Cash portion Share-based incentive program for all employees0 686Payroll tax expense1 353 -5 791Total share based payment expense 9 479 6 406",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__82": {
"value": "Note 7 - Employee benefit expensesPayroll costsIn NOK 1000 2023 2022Salaries175 666 130 798Share based payment expense excluded payroll tax8 127 11 511Payroll tax22 046 13 619Other benefits42 123 1 162Total 247 962 157 090Average full-time 183 111Management remuneration2023Board of directorsIn NOK 1000Salaries BonusShare Other Totalbased benefitspaymentStig H. Christiansen 500 0 0 0500Ingelin Dr\u00f8pping 350 0 0 0350Christian Rangen 250 0 0 0250Jennifer Jacobs Dungs 250 0 0 0250An Joanna De Pauw 250 0 0 0250Total 1 6000 0 0 1 600Chief executive officer and CFOPeter Bardenfleth-Hansen* 3 6300 0 9 674 13 304Kurt \u00d8strem (CFO and interim CEO)** 2 6410 1 484 231 4 356Total 6 271 0 1 484 9 905 17 660*Peter Bardenfleth-Hansen left the company 01.10.2023. Settlement of MNOK 9.5 is included in other benefits. The settlement has been accounted for as payroll.**Acting CEO and CFO up until 22.02.2024.Others in managementKristian S\u00e6ther 1 397 0 989 482 434Eirik Fjells\u00e5 H\u00e6rem 1 505 200 685 222 412Knut Braut 1 551 0 1 868 1263 545Lasse Hult 1 396 0 989 1752 560Anna-Karin Andersen 1 632 0 899 52 536Trude Rekkedal Schulberg* 671 0 397 121 080P\u00e5l Tumyr** 1 308 0 0 311 340Total 9 460 200 5 827 419 15 906*Enrolled 01.05.2023** Left the company 30.11.20232022Board of directorsIn NOK 1000Salaries BonusShare Other TotalStig H. Christiansen 3000 958 0 1 258Christian Rangen 1500 0 0 150P\u00e5l Selboe Valseth* 1500 0 0 150Peter Bardenfleth-Hansen 1500 1 917 0 2 067Total 7500 2 875 0 3 625Chief executive officerAnders Thingb\u00f8 2 1980 0 16 075 18 273Peter Bardenfleth-Hansen 2 4852 500 2 359 126 7 470Total 4 683 2 500 2 359 16 201 25 743Chief financial officerKurt \u00d8s trem 2 1451 000 1 150 213 4 508Total 2 145 1 000 1 150 213 4 508Others in managementKristian S\u00e6ther 1 309106 76773 2 254Eirik Fjells\u00e5 H\u00e6rem 7440282 61 033Knut Braut 1 5070 767114 2 388Lasse Hult 1 3050767 1632 235P\u00e5l Tumyr 513412436 803Siren Ertzeid 6600 07 667Martin Malmanger 1 0430767 141 824Anna-Karin Andersen 1 36006420 2 002Total 8 441 147 4 23538313 206* Member of the Board up until 07.11.2022Anders Thingb\u00f8 left the company 28.02.2022. Settlement of share based payment of MNOK 15 984 is included in other benefits. The settlement has been accounted for as an acceleration of vesting, and the amount that otherwise would have been recognised for services received over the vesting period (to 01.10.2022) has been expensed in the first quarter of 2022.The reimbursement payment made to the former CEO on the settlement of the grant is accounted for as repurchase of an equity interest, i.e. as a deduction from equity, as there is no payment in excess of the fair value of the equity instruments granted, measured at the repurchase date.PensionThe group is required to provide an occupational pension scheme pursuant to the Act relating to Mandatory Occupational Pensions. The group's pension schemes comply with the requirements under that law. This year's pension cost of 10.9 MNOK is recognised in the consolidated statement of profit and loss and included in Other benefits.Remuneration to auditorsIn NOK 1000 2023 2022Statutory audit 2 2251 648Other non-auditing services 8881 303Total 3 113 2 952All amounts exclude VAT.Loans and guarantees to management and leading employeesThe group does not have any loans or guarantees to management and leading employees.Share-based compensationShare-based incentive program for all employeesAs of 01.01.2022 The Group implemented a share-based incentive program. Under the program all employees are entitled to a bonus equal to 20% of the employees' annual salary at 01.01.2022. The shares are allocated immediately and are vested over the vesting period, but can not be sold before 01.01.2025. Under the program the number of shares received is fixed at 01.01.2022. The number of shares equals 20% of the annual salary less withholding tax divided by the share price of Zaptec ASA based on average stock price last 15 days of 2021. Allocated shares for 2022 is 69 220.As part of the scheme the employee will receive a cash bonus equal to hers/his income tax payable triggered by the program. If the employee leaves before 01.01.2025 the shares received should be returned to the company without consideration. The cash portion would not be returned. The cash settlement and the employees tax payable has both been expensed in 2022.The share portion is accounted for as an equity settled share-based payment program with immediate allocating to the employee that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2025). Fair value is measured by using the actual average stock price of the last 15 days of 2021. The provision for the cash portion is based on the estimated income tax trigged by the actual transfer of the share at each reporting date.As of 01.01.2023 The Group implementet a new share-based incentive program for new employees in 2022. Under the program all employees are entitled to a bonus equal 20% of the annual salary at 31.12.2022. The shares will be allocated to the employees after the three year vesting period, i.e. shortly after 01.01.2026. Under the program the number of shares received is fixed at 01.01.2023. The number of shares equals 20% of the annual salary divided by the share price of Zaptec ASA based on average stock price last 15 days of 2022.The share portion is accounted for as an equity settled share-based payment program, that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2026). Fair value is measured by using the actual average stock price of the last 15 days of 2022. The company operates two equity-settled share-based remuneration schemes for key management:Share-based incentive program for managementAs of 01.01.2022 the group implemented a share-based incentive program for management. Under the program key management are granted a right to receive a defined number of shares after a vesting period. The vesting period running until 01.01.2025. A total of 392 028 rights to receive shares has been granted under this program as of 31.12.2023. The program is accounted for as a equity settled share-based payment program with a 3 year vesting period, that is the fair value of the equity instruments at grant date will be expensed over the vesting period. Fair value is measured by using the actual average stock price of the last 15 days of 2021 or when the person in management started its position in the management.Share-based payment program for key management and board of directors (Stock option program)2023 2022In NOK 1000 Number Weighted average Weighted average exercise priceexercise priceOutstanding at 1 January 13.25600 000 13.47 1 350 000Granted during the year 0.000 0.00 0Forfeited during the year 0.000 14.25 600 000Exercised during the year 11.25100 000 11.25 150 000Lapsed during the year 0.000 0.00 0Outstanding at 31 December 13.58500 000 13.25 600 000Vested at 31 December500 000 600 000The following information is relevant in the determination of the fair value of options granted during the year under :2023 2022Option pricing model usedBlack-Black-ScholesScholesShare price at date of grant **Strike **Contractual life (in days) **Expected life (in days) **Expected volatility **Risk-free interest rate **Fair value at grant date (average) *** No new options grantedAs of 31.12.2023 The Group had employee stock options agreements with 3 employees, CFO Kurt \u00d8strem, CTO Knut Braut and Kurt Aadn\u00f8y in Zaptec Charger. The agreements have vesting periods ranging from 12-24 months from October 2020, they grant the employees purchase rights of 1.100.000 shares at a share price ranging from NOK 11.25 to NOK 15.25. As of 31.12.2023 remaining stock options is 450 000 shares. All of these stock options can be excercised as of 31.12.2023.One board member, Stig H. Christiansen (Chairman) holds stock options as of 31.12.2023. The agreement have vesting periods ranging for 6.4 - 18.4 months from 18.06.2021, which grant the board member purchase rights of 50 000 shares at a share pricing of NOK 11.25.2023Name RoleShare Strike Vesting Expiration options(NOK)period enddateKurt \u00d8s trem* CFO and interim CEO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.20242022Name RoleShare Strike Vesting Expiration options(NOK)period enddatePeter Bardenfleth-Hansen CEO100 000 11.25 31.12.2022 31.12.2023Kurt \u00d8s trem CFO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem CFO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem CFO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.2024* CFO and acting CEO in the period 02.10.2023-31.12.2023During the year 100 000 options was exercised.The employees have not paid any premium when acquiring the options. A provision is made for future obligations related to employer contribution from the option program. The provision is based on the intrinsic value of the options as of year-end and proportional to the vesting of the option granted. As of 31.12.2023 the provision for employer contribution is 0 MNOK (3 MNOK for 2022).All sale or purchase of treasury shares are related to options and/or the share-based incentive programs. Total share-based payment expense is charged to the consolidated statement of profit and loss with the following amount:2023 2022Option program0 3 653Share-based incentive program for all employees4 711 1 402Share-based incentive program for management3 415 6 457Total share based payment expense excluded social security costs8 126 11 511Cash portion Share-based incentive program for all employees0 686Payroll tax expense1 353 -5 791Total share based payment expense 9 479 6 406",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__81": {
"value": "Note 7 - Employee benefit expensesPayroll costsIn NOK 1000 2023 2022Salaries175 666 130 798Share based payment expense excluded payroll tax8 127 11 511Payroll tax22 046 13 619Other benefits42 123 1 162Total 247 962 157 090Average full-time 183 111Management remuneration2023Board of directorsIn NOK 1000Salaries BonusShare Other Totalbased benefitspaymentStig H. Christiansen 500 0 0 0500Ingelin Dr\u00f8pping 350 0 0 0350Christian Rangen 250 0 0 0250Jennifer Jacobs Dungs 250 0 0 0250An Joanna De Pauw 250 0 0 0250Total 1 6000 0 0 1 600Chief executive officer and CFOPeter Bardenfleth-Hansen* 3 6300 0 9 674 13 304Kurt \u00d8strem (CFO and interim CEO)** 2 6410 1 484 231 4 356Total 6 271 0 1 484 9 905 17 660*Peter Bardenfleth-Hansen left the company 01.10.2023. Settlement of MNOK 9.5 is included in other benefits. The settlement has been accounted for as payroll.**Acting CEO and CFO up until 22.02.2024.Others in managementKristian S\u00e6ther 1 397 0 989 482 434Eirik Fjells\u00e5 H\u00e6rem 1 505 200 685 222 412Knut Braut 1 551 0 1 868 1263 545Lasse Hult 1 396 0 989 1752 560Anna-Karin Andersen 1 632 0 899 52 536Trude Rekkedal Schulberg* 671 0 397 121 080P\u00e5l Tumyr** 1 308 0 0 311 340Total 9 460 200 5 827 419 15 906*Enrolled 01.05.2023** Left the company 30.11.20232022Board of directorsIn NOK 1000Salaries BonusShare Other TotalStig H. Christiansen 3000 958 0 1 258Christian Rangen 1500 0 0 150P\u00e5l Selboe Valseth* 1500 0 0 150Peter Bardenfleth-Hansen 1500 1 917 0 2 067Total 7500 2 875 0 3 625Chief executive officerAnders Thingb\u00f8 2 1980 0 16 075 18 273Peter Bardenfleth-Hansen 2 4852 500 2 359 126 7 470Total 4 683 2 500 2 359 16 201 25 743Chief financial officerKurt \u00d8s trem 2 1451 000 1 150 213 4 508Total 2 145 1 000 1 150 213 4 508Others in managementKristian S\u00e6ther 1 309106 76773 2 254Eirik Fjells\u00e5 H\u00e6rem 7440282 61 033Knut Braut 1 5070 767114 2 388Lasse Hult 1 3050767 1632 235P\u00e5l Tumyr 513412436 803Siren Ertzeid 6600 07 667Martin Malmanger 1 0430767 141 824Anna-Karin Andersen 1 36006420 2 002Total 8 441 147 4 23538313 206* Member of the Board up until 07.11.2022Anders Thingb\u00f8 left the company 28.02.2022. Settlement of share based payment of MNOK 15 984 is included in other benefits. The settlement has been accounted for as an acceleration of vesting, and the amount that otherwise would have been recognised for services received over the vesting period (to 01.10.2022) has been expensed in the first quarter of 2022.The reimbursement payment made to the former CEO on the settlement of the grant is accounted for as repurchase of an equity interest, i.e. as a deduction from equity, as there is no payment in excess of the fair value of the equity instruments granted, measured at the repurchase date.PensionThe group is required to provide an occupational pension scheme pursuant to the Act relating to Mandatory Occupational Pensions. The group's pension schemes comply with the requirements under that law. This year's pension cost of 10.9 MNOK is recognised in the consolidated statement of profit and loss and included in Other benefits.Remuneration to auditorsIn NOK 1000 2023 2022Statutory audit 2 2251 648Other non-auditing services 8881 303Total 3 113 2 952All amounts exclude VAT.Loans and guarantees to management and leading employeesThe group does not have any loans or guarantees to management and leading employees.Share-based compensationShare-based incentive program for all employeesAs of 01.01.2022 The Group implemented a share-based incentive program. Under the program all employees are entitled to a bonus equal to 20% of the employees' annual salary at 01.01.2022. The shares are allocated immediately and are vested over the vesting period, but can not be sold before 01.01.2025. Under the program the number of shares received is fixed at 01.01.2022. The number of shares equals 20% of the annual salary less withholding tax divided by the share price of Zaptec ASA based on average stock price last 15 days of 2021. Allocated shares for 2022 is 69 220.As part of the scheme the employee will receive a cash bonus equal to hers/his income tax payable triggered by the program. If the employee leaves before 01.01.2025 the shares received should be returned to the company without consideration. The cash portion would not be returned. The cash settlement and the employees tax payable has both been expensed in 2022.The share portion is accounted for as an equity settled share-based payment program with immediate allocating to the employee that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2025). Fair value is measured by using the actual average stock price of the last 15 days of 2021. The provision for the cash portion is based on the estimated income tax trigged by the actual transfer of the share at each reporting date.As of 01.01.2023 The Group implementet a new share-based incentive program for new employees in 2022. Under the program all employees are entitled to a bonus equal 20% of the annual salary at 31.12.2022. The shares will be allocated to the employees after the three year vesting period, i.e. shortly after 01.01.2026. Under the program the number of shares received is fixed at 01.01.2023. The number of shares equals 20% of the annual salary divided by the share price of Zaptec ASA based on average stock price last 15 days of 2022.The share portion is accounted for as an equity settled share-based payment program, that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2026). Fair value is measured by using the actual average stock price of the last 15 days of 2022. The company operates two equity-settled share-based remuneration schemes for key management:Share-based incentive program for managementAs of 01.01.2022 the group implemented a share-based incentive program for management. Under the program key management are granted a right to receive a defined number of shares after a vesting period. The vesting period running until 01.01.2025. A total of 392 028 rights to receive shares has been granted under this program as of 31.12.2023. The program is accounted for as a equity settled share-based payment program with a 3 year vesting period, that is the fair value of the equity instruments at grant date will be expensed over the vesting period. Fair value is measured by using the actual average stock price of the last 15 days of 2021 or when the person in management started its position in the management.Share-based payment program for key management and board of directors (Stock option program)2023 2022In NOK 1000 Number Weighted average Weighted average exercise priceexercise priceOutstanding at 1 January 13.25600 000 13.47 1 350 000Granted during the year 0.000 0.00 0Forfeited during the year 0.000 14.25 600 000Exercised during the year 11.25100 000 11.25 150 000Lapsed during the year 0.000 0.00 0Outstanding at 31 December 13.58500 000 13.25 600 000Vested at 31 December500 000 600 000The following information is relevant in the determination of the fair value of options granted during the year under :2023 2022Option pricing model usedBlack-Black-ScholesScholesShare price at date of grant **Strike **Contractual life (in days) **Expected life (in days) **Expected volatility **Risk-free interest rate **Fair value at grant date (average) *** No new options grantedAs of 31.12.2023 The Group had employee stock options agreements with 3 employees, CFO Kurt \u00d8strem, CTO Knut Braut and Kurt Aadn\u00f8y in Zaptec Charger. The agreements have vesting periods ranging from 12-24 months from October 2020, they grant the employees purchase rights of 1.100.000 shares at a share price ranging from NOK 11.25 to NOK 15.25. As of 31.12.2023 remaining stock options is 450 000 shares. All of these stock options can be excercised as of 31.12.2023.One board member, Stig H. Christiansen (Chairman) holds stock options as of 31.12.2023. The agreement have vesting periods ranging for 6.4 - 18.4 months from 18.06.2021, which grant the board member purchase rights of 50 000 shares at a share pricing of NOK 11.25.2023Name RoleShare Strike Vesting Expiration options(NOK)period enddateKurt \u00d8s trem* CFO and interim CEO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.20242022Name RoleShare Strike Vesting Expiration options(NOK)period enddatePeter Bardenfleth-Hansen CEO100 000 11.25 31.12.2022 31.12.2023Kurt \u00d8s trem CFO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem CFO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem CFO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.2024* CFO and acting CEO in the period 02.10.2023-31.12.2023During the year 100 000 options was exercised.The employees have not paid any premium when acquiring the options. A provision is made for future obligations related to employer contribution from the option program. The provision is based on the intrinsic value of the options as of year-end and proportional to the vesting of the option granted. As of 31.12.2023 the provision for employer contribution is 0 MNOK (3 MNOK for 2022).All sale or purchase of treasury shares are related to options and/or the share-based incentive programs. Total share-based payment expense is charged to the consolidated statement of profit and loss with the following amount:2023 2022Option program0 3 653Share-based incentive program for all employees4 711 1 402Share-based incentive program for management3 415 6 457Total share based payment expense excluded social security costs8 126 11 511Cash portion Share-based incentive program for all employees0 686Payroll tax expense1 353 -5 791Total share based payment expense 9 479 6 406",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__79-1": {
"value": "Note 7 - Employee benefit expensesPayroll costsIn NOK 1000 2023 2022Salaries175 666 130 798Share based payment expense excluded payroll tax8 127 11 511Payroll tax22 046 13 619Other benefits42 123 1 162Total 247 962 157 090Average full-time 183 111Management remuneration2023Board of directorsIn NOK 1000Salaries BonusShare Other Totalbased benefitspaymentStig H. Christiansen 500 0 0 0500Ingelin Dr\u00f8pping 350 0 0 0350Christian Rangen 250 0 0 0250Jennifer Jacobs Dungs 250 0 0 0250An Joanna De Pauw 250 0 0 0250Total 1 6000 0 0 1 600Chief executive officer and CFOPeter Bardenfleth-Hansen* 3 6300 0 9 674 13 304Kurt \u00d8strem (CFO and interim CEO)** 2 6410 1 484 231 4 356Total 6 271 0 1 484 9 905 17 660*Peter Bardenfleth-Hansen left the company 01.10.2023. Settlement of MNOK 9.5 is included in other benefits. The settlement has been accounted for as payroll.**Acting CEO and CFO up until 22.02.2024.Others in managementKristian S\u00e6ther 1 397 0 989 482 434Eirik Fjells\u00e5 H\u00e6rem 1 505 200 685 222 412Knut Braut 1 551 0 1 868 1263 545Lasse Hult 1 396 0 989 1752 560Anna-Karin Andersen 1 632 0 899 52 536Trude Rekkedal Schulberg* 671 0 397 121 080P\u00e5l Tumyr** 1 308 0 0 311 340Total 9 460 200 5 827 419 15 906*Enrolled 01.05.2023** Left the company 30.11.20232022Board of directorsIn NOK 1000Salaries BonusShare Other TotalStig H. Christiansen 3000 958 0 1 258Christian Rangen 1500 0 0 150P\u00e5l Selboe Valseth* 1500 0 0 150Peter Bardenfleth-Hansen 1500 1 917 0 2 067Total 7500 2 875 0 3 625Chief executive officerAnders Thingb\u00f8 2 1980 0 16 075 18 273Peter Bardenfleth-Hansen 2 4852 500 2 359 126 7 470Total 4 683 2 500 2 359 16 201 25 743Chief financial officerKurt \u00d8s trem 2 1451 000 1 150 213 4 508Total 2 145 1 000 1 150 213 4 508Others in managementKristian S\u00e6ther 1 309106 76773 2 254Eirik Fjells\u00e5 H\u00e6rem 7440282 61 033Knut Braut 1 5070 767114 2 388Lasse Hult 1 3050767 1632 235P\u00e5l Tumyr 513412436 803Siren Ertzeid 6600 07 667Martin Malmanger 1 0430767 141 824Anna-Karin Andersen 1 36006420 2 002Total 8 441 147 4 23538313 206* Member of the Board up until 07.11.2022Anders Thingb\u00f8 left the company 28.02.2022. Settlement of share based payment of MNOK 15 984 is included in other benefits. The settlement has been accounted for as an acceleration of vesting, and the amount that otherwise would have been recognised for services received over the vesting period (to 01.10.2022) has been expensed in the first quarter of 2022.The reimbursement payment made to the former CEO on the settlement of the grant is accounted for as repurchase of an equity interest, i.e. as a deduction from equity, as there is no payment in excess of the fair value of the equity instruments granted, measured at the repurchase date.PensionThe group is required to provide an occupational pension scheme pursuant to the Act relating to Mandatory Occupational Pensions. The group's pension schemes comply with the requirements under that law. This year's pension cost of 10.9 MNOK is recognised in the consolidated statement of profit and loss and included in Other benefits.Remuneration to auditorsIn NOK 1000 2023 2022Statutory audit 2 2251 648Other non-auditing services 8881 303Total 3 113 2 952All amounts exclude VAT.Loans and guarantees to management and leading employeesThe group does not have any loans or guarantees to management and leading employees.Share-based compensationShare-based incentive program for all employeesAs of 01.01.2022 The Group implemented a share-based incentive program. Under the program all employees are entitled to a bonus equal to 20% of the employees' annual salary at 01.01.2022. The shares are allocated immediately and are vested over the vesting period, but can not be sold before 01.01.2025. Under the program the number of shares received is fixed at 01.01.2022. The number of shares equals 20% of the annual salary less withholding tax divided by the share price of Zaptec ASA based on average stock price last 15 days of 2021. Allocated shares for 2022 is 69 220.As part of the scheme the employee will receive a cash bonus equal to hers/his income tax payable triggered by the program. If the employee leaves before 01.01.2025 the shares received should be returned to the company without consideration. The cash portion would not be returned. The cash settlement and the employees tax payable has both been expensed in 2022.The share portion is accounted for as an equity settled share-based payment program with immediate allocating to the employee that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2025). Fair value is measured by using the actual average stock price of the last 15 days of 2021. The provision for the cash portion is based on the estimated income tax trigged by the actual transfer of the share at each reporting date.As of 01.01.2023 The Group implementet a new share-based incentive program for new employees in 2022. Under the program all employees are entitled to a bonus equal 20% of the annual salary at 31.12.2022. The shares will be allocated to the employees after the three year vesting period, i.e. shortly after 01.01.2026. Under the program the number of shares received is fixed at 01.01.2023. The number of shares equals 20% of the annual salary divided by the share price of Zaptec ASA based on average stock price last 15 days of 2022.The share portion is accounted for as an equity settled share-based payment program, that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2026). Fair value is measured by using the actual average stock price of the last 15 days of 2022. The company operates two equity-settled share-based remuneration schemes for key management:Share-based incentive program for managementAs of 01.01.2022 the group implemented a share-based incentive program for management. Under the program key management are granted a right to receive a defined number of shares after a vesting period. The vesting period running until 01.01.2025. A total of 392 028 rights to receive shares has been granted under this program as of 31.12.2023. The program is accounted for as a equity settled share-based payment program with a 3 year vesting period, that is the fair value of the equity instruments at grant date will be expensed over the vesting period. Fair value is measured by using the actual average stock price of the last 15 days of 2021 or when the person in management started its position in the management.Share-based payment program for key management and board of directors (Stock option program)2023 2022In NOK 1000 Number Weighted average Weighted average exercise priceexercise priceOutstanding at 1 January 13.25600 000 13.47 1 350 000Granted during the year 0.000 0.00 0Forfeited during the year 0.000 14.25 600 000Exercised during the year 11.25100 000 11.25 150 000Lapsed during the year 0.000 0.00 0Outstanding at 31 December 13.58500 000 13.25 600 000Vested at 31 December500 000 600 000The following information is relevant in the determination of the fair value of options granted during the year under :2023 2022Option pricing model usedBlack-Black-ScholesScholesShare price at date of grant **Strike **Contractual life (in days) **Expected life (in days) **Expected volatility **Risk-free interest rate **Fair value at grant date (average) *** No new options grantedAs of 31.12.2023 The Group had employee stock options agreements with 3 employees, CFO Kurt \u00d8strem, CTO Knut Braut and Kurt Aadn\u00f8y in Zaptec Charger. The agreements have vesting periods ranging from 12-24 months from October 2020, they grant the employees purchase rights of 1.100.000 shares at a share price ranging from NOK 11.25 to NOK 15.25. As of 31.12.2023 remaining stock options is 450 000 shares. All of these stock options can be excercised as of 31.12.2023.One board member, Stig H. Christiansen (Chairman) holds stock options as of 31.12.2023. The agreement have vesting periods ranging for 6.4 - 18.4 months from 18.06.2021, which grant the board member purchase rights of 50 000 shares at a share pricing of NOK 11.25.2023Name RoleShare Strike Vesting Expiration options(NOK)period enddateKurt \u00d8s trem* CFO and interim CEO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.20242022Name RoleShare Strike Vesting Expiration options(NOK)period enddatePeter Bardenfleth-Hansen CEO100 000 11.25 31.12.2022 31.12.2023Kurt \u00d8s trem CFO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem CFO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem CFO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.2024* CFO and acting CEO in the period 02.10.2023-31.12.2023During the year 100 000 options was exercised.The employees have not paid any premium when acquiring the options. A provision is made for future obligations related to employer contribution from the option program. The provision is based on the intrinsic value of the options as of year-end and proportional to the vesting of the option granted. As of 31.12.2023 the provision for employer contribution is 0 MNOK (3 MNOK for 2022).All sale or purchase of treasury shares are related to options and/or the share-based incentive programs. Total share-based payment expense is charged to the consolidated statement of profit and loss with the following amount:2023 2022Option program0 3 653Share-based incentive program for all employees4 711 1 402Share-based incentive program for management3 415 6 457Total share based payment expense excluded social security costs8 126 11 511Cash portion Share-based incentive program for all employees0 686Payroll tax expense1 353 -5 791Total share based payment expense 9 479 6 406Note 13 - Right of use assets and lease liabilities2023In NOK 1000 VehiclesLand and Totalbuildings1 January3 21412 49615 709Additions2 335 51 049 53 384Disposals0 -7 570 -7 570Additions through business combinations00 0Amortisation-2 566 -6 599 -9 165Foreign currency effects374 9 38331 December3 357 49 38452 7412022In NOK 1000 VehiclesLand and Totalbuildings1 January1 052 14 15915 211Additions3 030 2 052 5 082Disposals0 0 0Additions through business combinations0 0 0Amortisation-1 055 -3 849 -4 904Foreign currency effects187 135 32231 December3 214 12 497 15 710Economic life/lease term5 - 15 year 3 - 7 yearAmortisation methodStraight line Straight lineLease liabilitiesUndiscounted lease payments and year of paymentIn NOK 1000 2023 2022Less than 1 year10 592 5 8781-3 years16 168 10 0513-5 years10 911 885more than 5 years24 918 0Total62 588 16 814Changes in lease liabilitiesIn NOK 1000 2023 20221 January15 942 15 432Additions53 191 4 749Disposals-7 570 0Interest expenses703 511Lease payments-9 770 -5 057Foreign currency effects330 30731 December52 826 15 942In NOK 1000 2023 2022Current lease liabilities 9 064 5 414Non-current lease liabilities 43 762 10 528Total 52 826 15 942The lease contracts do not include any restrictions with regards to the Group's dividend policy or financing opportunities. Lease payment expensedIn NOK 1000 2023 2022Expensed lease payment for short-term leases and low value leases 9 207 2 110Variable lease payments0 0Total9 207 2 110",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__80": {
"value": "Remuneration to auditorsIn NOK 1000 2023 2022Statutory audit 2 2251 648Other non-auditing services 8881 303Total 3 113 2 952All amounts exclude VAT.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__84": {
"value": "Share-based compensationShare-based incentive program for all employeesAs of 01.01.2022 The Group implemented a share-based incentive program. Under the program all employees are entitled to a bonus equal to 20% of the employees' annual salary at 01.01.2022. The shares are allocated immediately and are vested over the vesting period, but can not be sold before 01.01.2025. Under the program the number of shares received is fixed at 01.01.2022. The number of shares equals 20% of the annual salary less withholding tax divided by the share price of Zaptec ASA based on average stock price last 15 days of 2021. Allocated shares for 2022 is 69 220.As part of the scheme the employee will receive a cash bonus equal to hers/his income tax payable triggered by the program. If the employee leaves before 01.01.2025 the shares received should be returned to the company without consideration. The cash portion would not be returned. The cash settlement and the employees tax payable has both been expensed in 2022.The share portion is accounted for as an equity settled share-based payment program with immediate allocating to the employee that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2025). Fair value is measured by using the actual average stock price of the last 15 days of 2021. The provision for the cash portion is based on the estimated income tax trigged by the actual transfer of the share at each reporting date.As of 01.01.2023 The Group implementet a new share-based incentive program for new employees in 2022. Under the program all employees are entitled to a bonus equal 20% of the annual salary at 31.12.2022. The shares will be allocated to the employees after the three year vesting period, i.e. shortly after 01.01.2026. Under the program the number of shares received is fixed at 01.01.2023. The number of shares equals 20% of the annual salary divided by the share price of Zaptec ASA based on average stock price last 15 days of 2022.The share portion is accounted for as an equity settled share-based payment program, that is the fair value of the equity instruments at grant date will be expensed over the vesting period (01.01.2026). Fair value is measured by using the actual average stock price of the last 15 days of 2022. The company operates two equity-settled share-based remuneration schemes for key management:Share-based incentive program for managementAs of 01.01.2022 the group implemented a share-based incentive program for management. Under the program key management are granted a right to receive a defined number of shares after a vesting period. The vesting period running until 01.01.2025. A total of 392 028 rights to receive shares has been granted under this program as of 31.12.2023. The program is accounted for as a equity settled share-based payment program with a 3 year vesting period, that is the fair value of the equity instruments at grant date will be expensed over the vesting period. Fair value is measured by using the actual average stock price of the last 15 days of 2021 or when the person in management started its position in the management.Share-based payment program for key management and board of directors (Stock option program)2023 2022In NOK 1000 Number Weighted average Weighted average exercise priceexercise priceOutstanding at 1 January 13.25600 000 13.47 1 350 000Granted during the year 0.000 0.00 0Forfeited during the year 0.000 14.25 600 000Exercised during the year 11.25100 000 11.25 150 000Lapsed during the year 0.000 0.00 0Outstanding at 31 December 13.58500 000 13.25 600 000Vested at 31 December500 000 600 000The following information is relevant in the determination of the fair value of options granted during the year under :2023 2022Option pricing model usedBlack-Black-ScholesScholesShare price at date of grant **Strike **Contractual life (in days) **Expected life (in days) **Expected volatility **Risk-free interest rate **Fair value at grant date (average) *** No new options grantedAs of 31.12.2023 The Group had employee stock options agreements with 3 employees, CFO Kurt \u00d8strem, CTO Knut Braut and Kurt Aadn\u00f8y in Zaptec Charger. The agreements have vesting periods ranging from 12-24 months from October 2020, they grant the employees purchase rights of 1.100.000 shares at a share price ranging from NOK 11.25 to NOK 15.25. As of 31.12.2023 remaining stock options is 450 000 shares. All of these stock options can be excercised as of 31.12.2023.One board member, Stig H. Christiansen (Chairman) holds stock options as of 31.12.2023. The agreement have vesting periods ranging for 6.4 - 18.4 months from 18.06.2021, which grant the board member purchase rights of 50 000 shares at a share pricing of NOK 11.25.2023Name RoleShare Strike Vesting Expiration options(NOK)period enddateKurt \u00d8s trem* CFO and interim CEO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem* CFO and interim CEO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.20242022Name RoleShare Strike Vesting Expiration options(NOK)period enddatePeter Bardenfleth-Hansen CEO100 000 11.25 31.12.2022 31.12.2023Kurt \u00d8s trem CFO 100 000 11.25 06.10.2020 31.12.2024Kurt \u00d8s trem CFO 100 000 13.25 06.10.2021 31.12.2024Kurt \u00d8s trem CFO 100 000 15.25 06.10.2022 31.12.2024Knut Braut CTO 100 000 15.25 06.10.2022 31.12.2024Kurt Aadn\u00f8y Former employee 50 000 15.25 06.10.2022 31.12.2024Stig H. Christiansen Chairman50 000 11.25 31.12.2022 28.02.2024* CFO and acting CEO in the period 02.10.2023-31.12.2023During the year 100 000 options was exercised.The employees have not paid any premium when acquiring the options. A provision is made for future obligations related to employer contribution from the option program. The provision is based on the intrinsic value of the options as of year-end and proportional to the vesting of the option granted. As of 31.12.2023 the provision for employer contribution is 0 MNOK (3 MNOK for 2022).All sale or purchase of treasury shares are related to options and/or the share-based incentive programs. Total share-based payment expense is charged to the consolidated statement of profit and loss with the following amount:2023 2022Option program0 3 653Share-based incentive program for all employees4 711 1 402Share-based incentive program for management3 415 6 457Total share based payment expense excluded social security costs8 126 11 511Cash portion Share-based incentive program for all employees0 686Payroll tax expense1 353 -5 791Total share based payment expense 9 479 6 406",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__91": {
"value": "Note 8 - Financial income and expenseIn NOK 1000 2023 2022Finance incomeInterest income 094Other finance income 7 5695 990Foreign currency gain 6 3280Total finance income 13 897 6 084Finance expenseInterest on debts and borrowings 02 119Interest from leases 759511Loss on investments at fair value 05 015Unwinding of discount on contingent consideration 01 037Other finance expense 2 3564 046Foreign currency loss 0801Total finance expense 3 115 13 528",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__90": {
"value": "Note 8 - Financial income and expenseIn NOK 1000 2023 2022Finance incomeInterest income 094Other finance income 7 5695 990Foreign currency gain 6 3280Total finance income 13 897 6 084Finance expenseInterest on debts and borrowings 02 119Interest from leases 759511Loss on investments at fair value 05 015Unwinding of discount on contingent consideration 01 037Other finance expense 2 3564 046Foreign currency loss 0801Total finance expense 3 115 13 528",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__89": {
"value": "Note 8 - Financial income and expenseIn NOK 1000 2023 2022Finance incomeInterest income 094Other finance income 7 5695 990Foreign currency gain 6 3280Total finance income 13 897 6 084Finance expenseInterest on debts and borrowings 02 119Interest from leases 759511Loss on investments at fair value 05 015Unwinding of discount on contingent consideration 01 037Other finance expense 2 3564 046Foreign currency loss 0801Total finance expense 3 115 13 528",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__88": {
"value": "Note 8 - Financial income and expenseIn NOK 1000 2023 2022Finance incomeInterest income 094Other finance income 7 5695 990Foreign currency gain 6 3280Total finance income 13 897 6 084Finance expenseInterest on debts and borrowings 02 119Interest from leases 759511Loss on investments at fair value 05 015Unwinding of discount on contingent consideration 01 037Other finance expense 2 3564 046Foreign currency loss 0801Total finance expense 3 115 13 528",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__87": {
"value": "Note 8 - Financial income and expenseIn NOK 1000 2023 2022Finance incomeInterest income 094Other finance income 7 5695 990Foreign currency gain 6 3280Total finance income 13 897 6 084Finance expenseInterest on debts and borrowings 02 119Interest from leases 759511Loss on investments at fair value 05 015Unwinding of discount on contingent consideration 01 037Other finance expense 2 3564 046Foreign currency loss 0801Total finance expense 3 115 13 528",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__86": {
"value": "Note 8 - Financial income and expenseIn NOK 1000 2023 2022Finance incomeInterest income 094Other finance income 7 5695 990Foreign currency gain 6 3280Total finance income 13 897 6 084Finance expenseInterest on debts and borrowings 02 119Interest from leases 759511Loss on investments at fair value 05 015Unwinding of discount on contingent consideration 01 037Other finance expense 2 3564 046Foreign currency loss 0801Total finance expense 3 115 13 528",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__94": {
"value": "Note 9 - Income taxIn NOK 10002023 2022Income tax expenseCurrent income tax19 3063 115Changes in deferred tax-17 545 -3 216Total income tax expense (+)/benefit (-)1 761 -101Temporary differences and tax positionsIntangible assets-16 994 -20 147Property plant and equipment6 8276 255Right of use assets52 74115 710Inventories2 333172Receivables11 767 1 467Lease liabilities-53 600-15 942Provisions20 9224 229Other differences86 05637 119Total temporary differences and tax positions110 052 28 863Tax losses carried forward11 526 62 424Temporary differences and tax positions not included in the basis for deferred tax-15 091-61 670Basis for deferred tax106 48729 617Net deferred tax asset22 % 22 771 6 516The deferred tax assets is mainly due to tax losses carried forward in Norwegian entities. The carried forward loss is expected to be utilized going forward as the Group is expected to have a taxable income going forward.There is no time limit of the tax losses carried forward. Tax losses not included in the basis for deferred tax relates to subsidiaries where there a still uncertainty about the availability of future tax income that can utilise these losses.Specification in the statement of financial positionDeferred tax asset29 898 12 417Deferred tax 7 127 5 901Net deferred tax22 7716 516Tax payable in the statement of financial positionCurrent income tax payable19 3039 844Prepaid tax1 680 1 264Net tax payable20 984 11 108In NOK 10002023 2022Reconciliation of effective tax rateResult before tax23 990 -52 992Income tax based on applicable tax rate (22%)22 % 5 278 -7 158Effect from foreign currency and different tax rates681 172Changes in not recognized tax loss carried forward-1259 067Not deductible expenses employee share options0 -2 713Note deductible expenses582 81Tax loss in foreign subsidiaries0 0Goodwill0 0Not taxable income*-4 654450Total income tax expense (+)/benefit (-)1 761 -101Effective tax rate7,3 % 0,2 %*Not taxable income consist of the sales price of the shares in Charge 365 AS.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__93": {
"value": "Note 9 - Income taxIn NOK 10002023 2022Income tax expenseCurrent income tax19 3063 115Changes in deferred tax-17 545 -3 216Total income tax expense (+)/benefit (-)1 761 -101Temporary differences and tax positionsIntangible assets-16 994 -20 147Property plant and equipment6 8276 255Right of use assets52 74115 710Inventories2 333172Receivables11 767 1 467Lease liabilities-53 600-15 942Provisions20 9224 229Other differences86 05637 119Total temporary differences and tax positions110 052 28 863Tax losses carried forward11 526 62 424Temporary differences and tax positions not included in the basis for deferred tax-15 091-61 670Basis for deferred tax106 48729 617Net deferred tax asset22 % 22 771 6 516The deferred tax assets is mainly due to tax losses carried forward in Norwegian entities. The carried forward loss is expected to be utilized going forward as the Group is expected to have a taxable income going forward.There is no time limit of the tax losses carried forward. Tax losses not included in the basis for deferred tax relates to subsidiaries where there a still uncertainty about the availability of future tax income that can utilise these losses.Specification in the statement of financial positionDeferred tax asset29 898 12 417Deferred tax 7 127 5 901Net deferred tax22 7716 516Tax payable in the statement of financial positionCurrent income tax payable19 3039 844Prepaid tax1 680 1 264Net tax payable20 984 11 108In NOK 10002023 2022Reconciliation of effective tax rateResult before tax23 990 -52 992Income tax based on applicable tax rate (22%)22 % 5 278 -7 158Effect from foreign currency and different tax rates681 172Changes in not recognized tax loss carried forward-1259 067Not deductible expenses employee share options0 -2 713Note deductible expenses582 81Tax loss in foreign subsidiaries0 0Goodwill0 0Not taxable income*-4 654450Total income tax expense (+)/benefit (-)1 761 -101Effective tax rate7,3 % 0,2 %*Not taxable income consist of the sales price of the shares in Charge 365 AS.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__92": {
"value": "Note 9 - Income taxIn NOK 10002023 2022Income tax expenseCurrent income tax19 3063 115Changes in deferred tax-17 545 -3 216Total income tax expense (+)/benefit (-)1 761 -101Temporary differences and tax positionsIntangible assets-16 994 -20 147Property plant and equipment6 8276 255Right of use assets52 74115 710Inventories2 333172Receivables11 767 1 467Lease liabilities-53 600-15 942Provisions20 9224 229Other differences86 05637 119Total temporary differences and tax positions110 052 28 863Tax losses carried forward11 526 62 424Temporary differences and tax positions not included in the basis for deferred tax-15 091-61 670Basis for deferred tax106 48729 617Net deferred tax asset22 % 22 771 6 516The deferred tax assets is mainly due to tax losses carried forward in Norwegian entities. The carried forward loss is expected to be utilized going forward as the Group is expected to have a taxable income going forward.There is no time limit of the tax losses carried forward. Tax losses not included in the basis for deferred tax relates to subsidiaries where there a still uncertainty about the availability of future tax income that can utilise these losses.Specification in the statement of financial positionDeferred tax asset29 898 12 417Deferred tax 7 127 5 901Net deferred tax22 7716 516Tax payable in the statement of financial positionCurrent income tax payable19 3039 844Prepaid tax1 680 1 264Net tax payable20 984 11 108In NOK 10002023 2022Reconciliation of effective tax rateResult before tax23 990 -52 992Income tax based on applicable tax rate (22%)22 % 5 278 -7 158Effect from foreign currency and different tax rates681 172Changes in not recognized tax loss carried forward-1259 067Not deductible expenses employee share options0 -2 713Note deductible expenses582 81Tax loss in foreign subsidiaries0 0Goodwill0 0Not taxable income*-4 654450Total income tax expense (+)/benefit (-)1 761 -101Effective tax rate7,3 % 0,2 %*Not taxable income consist of the sales price of the shares in Charge 365 AS.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__96": {
"value": "Note 10 - Earnings per shareBasic earnings per share is based on the earnings attributable to shareholders of the company and the weighted average number of ordinary shares outstanding for the year, less ordinary shares purchased by the company and held as treasury shares.In NOK 100020232022Net profit or loss for the year attributable to owners of the parent company22 228-52 891Adjustments for basic earnings00Earnings used in basic EPS22 228 -52 891Adjustments for diluted earnings00Earnings used in diluted EPS22 228-52 891No. of shares outstanding as at 1 January76 409 67876 009 678Share issue during the year11 111 112400 000No. of shares outstanding as at 31 December87 520 790 76 409 678Weighted average number of shares outstanding through the year used in basic EPS85 724 74776 327 120Potential shares relating to employee share options1 014 846674 819Weighted average number of shares used in diluted EPS86 739 593 77 001 939Basic earnings per shares0,26-0,69Diluted earnings per shares0,26 -0,6928th of February 2023 Zaptec ASA increased the share capital to MNOK 1 313, divided into 87 520 790 shares with a face value of NOK 0.015.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__95": {
"value": "Note 10 - Earnings per shareBasic earnings per share is based on the earnings attributable to shareholders of the company and the weighted average number of ordinary shares outstanding for the year, less ordinary shares purchased by the company and held as treasury shares.In NOK 100020232022Net profit or loss for the year attributable to owners of the parent company22 228-52 891Adjustments for basic earnings00Earnings used in basic EPS22 228 -52 891Adjustments for diluted earnings00Earnings used in diluted EPS22 228-52 891No. of shares outstanding as at 1 January76 409 67876 009 678Share issue during the year11 111 112400 000No. of shares outstanding as at 31 December87 520 790 76 409 678Weighted average number of shares outstanding through the year used in basic EPS85 724 74776 327 120Potential shares relating to employee share options1 014 846674 819Weighted average number of shares used in diluted EPS86 739 593 77 001 939Basic earnings per shares0,26-0,69Diluted earnings per shares0,26 -0,6928th of February 2023 Zaptec ASA increased the share capital to MNOK 1 313, divided into 87 520 790 shares with a face value of NOK 0.015.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__102-1": {
"value": "Note 11 - Intangible assets and goodwill2023In NOK 1000DevelopemGoodwillCustomer WebshopTotalent cost / relationsPatentsAcquisition cost 1 January122 012 69 63829 275 749 221 674Additions13 6010 0 0 13 601Foreign currency effects09 533 2 681 0 12 214Acquisition cost 31 December135 61379 17131 956 749 247 489Acc. amortisation and impairments 1 January58 227 0 8 347 0 53 017Amortisation charge 8 8930 6 614 0 15 507Disposals5 917 0 0 0 5 917Foreign currency effects0 00 0 0Acc. amortisation and impairments 31 December73 0370 14 961 0 87 998Carrying amount 31 December62 57879 171 16 994 749 159 4912022In NOK 1000DevelopemGoodwillCustomer Webshop Totalent cost / relationsPatentsAcquisition cost 1 January103 260 63 06127 073 749 194 143Additions18 752 00 0 18 752Additions business combinations0 0 0 0 0Foreign currency effects0 6 577 2 202 0 8 779Acquisition cost 31 December122 012 69 638 29 275 749 221 674Acc. amortisation and impairments 1 January50 310 02 707 0 53 017Amortisation charge 7 721 05 640 0 13 361Disposals19600 0 196Foreign currency effects000 0 0Acc. amortisation and impairments 31 December58 227 08 347 0 66 574Carrying amount 31 December63 785 69 63820 928 749 155 099Expected economic life2-10 yearsIndefinite5 years IndefiniteAmortization planLinearNone* Linear None* Goodwill are tested for impairment annualy. For 2023 no impairment triggeres are identified and no impairment besides the annual test of goodwill has been performed. See below for more information regarding the impairment test.Intangible assets relate to capitalized development and the purchase of customer relationships. The amortization period is based on the best estimate for useful life for the assets.Development costs is internally generated development of products consisting of both costs of material and services and cost of employee benefits. In the financial year ended 2023 the Group invested 13,6 MNOK in development/patents primarily related to the development of Zaptec Pro MID, Zaptec Go UK and Zaptec Go +. The development cost of Zaptec Pro and Zaptec Go relates to country specific adaptions.The goodwill and customer relationships are allocated to the Zaptec Schweiz AG CGU for the impairment test.Goodwill assets by segment or CGUIn NOK 1000GoodwillTotalZaptec Schweiz 79 171 79 171Impairment test of goodwill and intangible assetsGoodwill is allocated to the Group's cash flow generating units as shown above. The recoverable amount of the cash-generating units is calculated based on the value of the asset for the business (value of use).The impairment tests are based on budgets for next year with a projection based on long-term strategic plans. Management has set budgeted figures for 2024 based on previous performance and expectations for market developments. Growth rates for the period 2025 - 2028 are in accordance with management's long-term plan and are used as projections of budgeted figures for 2023. After 2028, 1,5% perpetual growth is based on cash flows in the year 2027. The discount rate used is after tax and reflects specific risks to the relevant operating segment/CGU.Impairment test of Zaptec Schweiz AG CGUThe Zaptec Schweiz AG CGU consist of all operations in the Zaptec Schweiz AG and is identical to the swiss segment. The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation, is based on a model with budgeted/ projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth in revenues based on business plan with 15%, which is reduced to a 1,5% perpetual growth from year 6 (which is the long-term inflation estimate for Switzerland). Gross margin is based on actual gross margin for 2023, and then reducing the gross margin with 5% each year as it is expected that gross margin will be reduced in the future. A WACC of 24,69% is used for the value in use calculation for 2023. In 2022 the WACC used was 26,51%. The input data for the WACC is gathered from representative sources, peer groups etc., and this is used to determine best estimate. All parameters were set to reflect the long-term period of the assets and time horizon of the forecast period of the cash flows. Key inputs for the WACC for the CGU: -Risk free rate: Average risk free rate in Switzerland in 2023 -Beta (equity): Assuming no external debt in the company (therefore unlevered beta from peer group is used. -Market risk premium: The market risk premium is based on empirical data for risk premium. -Company specific premium: The company specific premium is based on the size of the Groups specific premium minus risk free rate -Capital structure: Equity ratio of 100%.SensitivityThe management do not believe that any reasonable change in a key assumption would cause the CGU\u2019s recoverable amount to fall below the carrying amount.Impairment testing showed that headroom for the CGU is >273%. An additional sensitivity analysis was performed. The sensitivity analysis showed that with a terminal growth rate of 0% or an increase in the WACC of 1% the VIU was still above the carrying amount for the CGU.Impairment - test results and conclusion The VIU exceeds carrying amount for the CGU. The impairment test did not indicate a requirement for write-down.Note 12 - Property, plant and equipmentIn NOK 10002023 2022Acquisition cost 1 January15 0618 415Additions11 392 6 699Additions business combinations0 0Disposals-1310Foreign currency effects18 -53Acquisition cost 31 December26 340 15 061Accumulated depreciation and impairments 1 January6 0473 355Depreciation5 176 2 692Impairments00Accumulated depreciation and impairments 31 December11 223 6 047Carrying amount 31 December15 118 9 015Economic life3 - 10 year 3 - 10 yearDepreciation methodLinear Linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__101-1": {
"value": "Note 11 - Intangible assets and goodwill2023In NOK 1000DevelopemGoodwillCustomer WebshopTotalent cost / relationsPatentsAcquisition cost 1 January122 012 69 63829 275 749 221 674Additions13 6010 0 0 13 601Foreign currency effects09 533 2 681 0 12 214Acquisition cost 31 December135 61379 17131 956 749 247 489Acc. amortisation and impairments 1 January58 227 0 8 347 0 53 017Amortisation charge 8 8930 6 614 0 15 507Disposals5 917 0 0 0 5 917Foreign currency effects0 00 0 0Acc. amortisation and impairments 31 December73 0370 14 961 0 87 998Carrying amount 31 December62 57879 171 16 994 749 159 4912022In NOK 1000DevelopemGoodwillCustomer Webshop Totalent cost / relationsPatentsAcquisition cost 1 January103 260 63 06127 073 749 194 143Additions18 752 00 0 18 752Additions business combinations0 0 0 0 0Foreign currency effects0 6 577 2 202 0 8 779Acquisition cost 31 December122 012 69 638 29 275 749 221 674Acc. amortisation and impairments 1 January50 310 02 707 0 53 017Amortisation charge 7 721 05 640 0 13 361Disposals19600 0 196Foreign currency effects000 0 0Acc. amortisation and impairments 31 December58 227 08 347 0 66 574Carrying amount 31 December63 785 69 63820 928 749 155 099Expected economic life2-10 yearsIndefinite5 years IndefiniteAmortization planLinearNone* Linear None* Goodwill are tested for impairment annualy. For 2023 no impairment triggeres are identified and no impairment besides the annual test of goodwill has been performed. See below for more information regarding the impairment test.Intangible assets relate to capitalized development and the purchase of customer relationships. The amortization period is based on the best estimate for useful life for the assets.Development costs is internally generated development of products consisting of both costs of material and services and cost of employee benefits. In the financial year ended 2023 the Group invested 13,6 MNOK in development/patents primarily related to the development of Zaptec Pro MID, Zaptec Go UK and Zaptec Go +. The development cost of Zaptec Pro and Zaptec Go relates to country specific adaptions.The goodwill and customer relationships are allocated to the Zaptec Schweiz AG CGU for the impairment test.Goodwill assets by segment or CGUIn NOK 1000GoodwillTotalZaptec Schweiz 79 171 79 171Impairment test of goodwill and intangible assetsGoodwill is allocated to the Group's cash flow generating units as shown above. The recoverable amount of the cash-generating units is calculated based on the value of the asset for the business (value of use).The impairment tests are based on budgets for next year with a projection based on long-term strategic plans. Management has set budgeted figures for 2024 based on previous performance and expectations for market developments. Growth rates for the period 2025 - 2028 are in accordance with management's long-term plan and are used as projections of budgeted figures for 2023. After 2028, 1,5% perpetual growth is based on cash flows in the year 2027. The discount rate used is after tax and reflects specific risks to the relevant operating segment/CGU.Impairment test of Zaptec Schweiz AG CGUThe Zaptec Schweiz AG CGU consist of all operations in the Zaptec Schweiz AG and is identical to the swiss segment. The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation, is based on a model with budgeted/ projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth in revenues based on business plan with 15%, which is reduced to a 1,5% perpetual growth from year 6 (which is the long-term inflation estimate for Switzerland). Gross margin is based on actual gross margin for 2023, and then reducing the gross margin with 5% each year as it is expected that gross margin will be reduced in the future. A WACC of 24,69% is used for the value in use calculation for 2023. In 2022 the WACC used was 26,51%. The input data for the WACC is gathered from representative sources, peer groups etc., and this is used to determine best estimate. All parameters were set to reflect the long-term period of the assets and time horizon of the forecast period of the cash flows. Key inputs for the WACC for the CGU: -Risk free rate: Average risk free rate in Switzerland in 2023 -Beta (equity): Assuming no external debt in the company (therefore unlevered beta from peer group is used. -Market risk premium: The market risk premium is based on empirical data for risk premium. -Company specific premium: The company specific premium is based on the size of the Groups specific premium minus risk free rate -Capital structure: Equity ratio of 100%.SensitivityThe management do not believe that any reasonable change in a key assumption would cause the CGU\u2019s recoverable amount to fall below the carrying amount.Impairment testing showed that headroom for the CGU is >273%. An additional sensitivity analysis was performed. The sensitivity analysis showed that with a terminal growth rate of 0% or an increase in the WACC of 1% the VIU was still above the carrying amount for the CGU.Impairment - test results and conclusion The VIU exceeds carrying amount for the CGU. The impairment test did not indicate a requirement for write-down.Note 12 - Property, plant and equipmentIn NOK 10002023 2022Acquisition cost 1 January15 0618 415Additions11 392 6 699Additions business combinations0 0Disposals-1310Foreign currency effects18 -53Acquisition cost 31 December26 340 15 061Accumulated depreciation and impairments 1 January6 0473 355Depreciation5 176 2 692Impairments00Accumulated depreciation and impairments 31 December11 223 6 047Carrying amount 31 December15 118 9 015Economic life3 - 10 year 3 - 10 yearDepreciation methodLinear Linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__100": {
"value": "Note 11 - Intangible assets and goodwill2023In NOK 1000DevelopemGoodwillCustomer WebshopTotalent cost / relationsPatentsAcquisition cost 1 January122 012 69 63829 275 749 221 674Additions13 6010 0 0 13 601Foreign currency effects09 533 2 681 0 12 214Acquisition cost 31 December135 61379 17131 956 749 247 489Acc. amortisation and impairments 1 January58 227 0 8 347 0 53 017Amortisation charge 8 8930 6 614 0 15 507Disposals5 917 0 0 0 5 917Foreign currency effects0 00 0 0Acc. amortisation and impairments 31 December73 0370 14 961 0 87 998Carrying amount 31 December62 57879 171 16 994 749 159 4912022In NOK 1000DevelopemGoodwillCustomer Webshop Totalent cost / relationsPatentsAcquisition cost 1 January103 260 63 06127 073 749 194 143Additions18 752 00 0 18 752Additions business combinations0 0 0 0 0Foreign currency effects0 6 577 2 202 0 8 779Acquisition cost 31 December122 012 69 638 29 275 749 221 674Acc. amortisation and impairments 1 January50 310 02 707 0 53 017Amortisation charge 7 721 05 640 0 13 361Disposals19600 0 196Foreign currency effects000 0 0Acc. amortisation and impairments 31 December58 227 08 347 0 66 574Carrying amount 31 December63 785 69 63820 928 749 155 099Expected economic life2-10 yearsIndefinite5 years IndefiniteAmortization planLinearNone* Linear None* Goodwill are tested for impairment annualy. For 2023 no impairment triggeres are identified and no impairment besides the annual test of goodwill has been performed. See below for more information regarding the impairment test.Intangible assets relate to capitalized development and the purchase of customer relationships. The amortization period is based on the best estimate for useful life for the assets.Development costs is internally generated development of products consisting of both costs of material and services and cost of employee benefits. In the financial year ended 2023 the Group invested 13,6 MNOK in development/patents primarily related to the development of Zaptec Pro MID, Zaptec Go UK and Zaptec Go +. The development cost of Zaptec Pro and Zaptec Go relates to country specific adaptions.The goodwill and customer relationships are allocated to the Zaptec Schweiz AG CGU for the impairment test.Goodwill assets by segment or CGUIn NOK 1000GoodwillTotalZaptec Schweiz 79 171 79 171Impairment test of goodwill and intangible assetsGoodwill is allocated to the Group's cash flow generating units as shown above. The recoverable amount of the cash-generating units is calculated based on the value of the asset for the business (value of use).The impairment tests are based on budgets for next year with a projection based on long-term strategic plans. Management has set budgeted figures for 2024 based on previous performance and expectations for market developments. Growth rates for the period 2025 - 2028 are in accordance with management's long-term plan and are used as projections of budgeted figures for 2023. After 2028, 1,5% perpetual growth is based on cash flows in the year 2027. The discount rate used is after tax and reflects specific risks to the relevant operating segment/CGU.Impairment test of Zaptec Schweiz AG CGUThe Zaptec Schweiz AG CGU consist of all operations in the Zaptec Schweiz AG and is identical to the swiss segment. The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation, is based on a model with budgeted/ projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth in revenues based on business plan with 15%, which is reduced to a 1,5% perpetual growth from year 6 (which is the long-term inflation estimate for Switzerland). Gross margin is based on actual gross margin for 2023, and then reducing the gross margin with 5% each year as it is expected that gross margin will be reduced in the future. A WACC of 24,69% is used for the value in use calculation for 2023. In 2022 the WACC used was 26,51%. The input data for the WACC is gathered from representative sources, peer groups etc., and this is used to determine best estimate. All parameters were set to reflect the long-term period of the assets and time horizon of the forecast period of the cash flows. Key inputs for the WACC for the CGU: -Risk free rate: Average risk free rate in Switzerland in 2023 -Beta (equity): Assuming no external debt in the company (therefore unlevered beta from peer group is used. -Market risk premium: The market risk premium is based on empirical data for risk premium. -Company specific premium: The company specific premium is based on the size of the Groups specific premium minus risk free rate -Capital structure: Equity ratio of 100%.SensitivityThe management do not believe that any reasonable change in a key assumption would cause the CGU\u2019s recoverable amount to fall below the carrying amount.Impairment testing showed that headroom for the CGU is >273%. An additional sensitivity analysis was performed. The sensitivity analysis showed that with a terminal growth rate of 0% or an increase in the WACC of 1% the VIU was still above the carrying amount for the CGU.Impairment - test results and conclusion The VIU exceeds carrying amount for the CGU. The impairment test did not indicate a requirement for write-down.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__99": {
"value": "Note 11 - Intangible assets and goodwill2023In NOK 1000DevelopemGoodwillCustomer WebshopTotalent cost / relationsPatentsAcquisition cost 1 January122 012 69 63829 275 749 221 674Additions13 6010 0 0 13 601Foreign currency effects09 533 2 681 0 12 214Acquisition cost 31 December135 61379 17131 956 749 247 489Acc. amortisation and impairments 1 January58 227 0 8 347 0 53 017Amortisation charge 8 8930 6 614 0 15 507Disposals5 917 0 0 0 5 917Foreign currency effects0 00 0 0Acc. amortisation and impairments 31 December73 0370 14 961 0 87 998Carrying amount 31 December62 57879 171 16 994 749 159 4912022In NOK 1000DevelopemGoodwillCustomer Webshop Totalent cost / relationsPatentsAcquisition cost 1 January103 260 63 06127 073 749 194 143Additions18 752 00 0 18 752Additions business combinations0 0 0 0 0Foreign currency effects0 6 577 2 202 0 8 779Acquisition cost 31 December122 012 69 638 29 275 749 221 674Acc. amortisation and impairments 1 January50 310 02 707 0 53 017Amortisation charge 7 721 05 640 0 13 361Disposals19600 0 196Foreign currency effects000 0 0Acc. amortisation and impairments 31 December58 227 08 347 0 66 574Carrying amount 31 December63 785 69 63820 928 749 155 099Expected economic life2-10 yearsIndefinite5 years IndefiniteAmortization planLinearNone* Linear None* Goodwill are tested for impairment annualy. For 2023 no impairment triggeres are identified and no impairment besides the annual test of goodwill has been performed. See below for more information regarding the impairment test.Intangible assets relate to capitalized development and the purchase of customer relationships. The amortization period is based on the best estimate for useful life for the assets.Development costs is internally generated development of products consisting of both costs of material and services and cost of employee benefits. In the financial year ended 2023 the Group invested 13,6 MNOK in development/patents primarily related to the development of Zaptec Pro MID, Zaptec Go UK and Zaptec Go +. The development cost of Zaptec Pro and Zaptec Go relates to country specific adaptions.The goodwill and customer relationships are allocated to the Zaptec Schweiz AG CGU for the impairment test.Goodwill assets by segment or CGUIn NOK 1000GoodwillTotalZaptec Schweiz 79 171 79 171Impairment test of goodwill and intangible assetsGoodwill is allocated to the Group's cash flow generating units as shown above. The recoverable amount of the cash-generating units is calculated based on the value of the asset for the business (value of use).The impairment tests are based on budgets for next year with a projection based on long-term strategic plans. Management has set budgeted figures for 2024 based on previous performance and expectations for market developments. Growth rates for the period 2025 - 2028 are in accordance with management's long-term plan and are used as projections of budgeted figures for 2023. After 2028, 1,5% perpetual growth is based on cash flows in the year 2027. The discount rate used is after tax and reflects specific risks to the relevant operating segment/CGU.Impairment test of Zaptec Schweiz AG CGUThe Zaptec Schweiz AG CGU consist of all operations in the Zaptec Schweiz AG and is identical to the swiss segment. The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation, is based on a model with budgeted/ projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth in revenues based on business plan with 15%, which is reduced to a 1,5% perpetual growth from year 6 (which is the long-term inflation estimate for Switzerland). Gross margin is based on actual gross margin for 2023, and then reducing the gross margin with 5% each year as it is expected that gross margin will be reduced in the future. A WACC of 24,69% is used for the value in use calculation for 2023. In 2022 the WACC used was 26,51%. The input data for the WACC is gathered from representative sources, peer groups etc., and this is used to determine best estimate. All parameters were set to reflect the long-term period of the assets and time horizon of the forecast period of the cash flows. Key inputs for the WACC for the CGU: -Risk free rate: Average risk free rate in Switzerland in 2023 -Beta (equity): Assuming no external debt in the company (therefore unlevered beta from peer group is used. -Market risk premium: The market risk premium is based on empirical data for risk premium. -Company specific premium: The company specific premium is based on the size of the Groups specific premium minus risk free rate -Capital structure: Equity ratio of 100%.SensitivityThe management do not believe that any reasonable change in a key assumption would cause the CGU\u2019s recoverable amount to fall below the carrying amount.Impairment testing showed that headroom for the CGU is >273%. An additional sensitivity analysis was performed. The sensitivity analysis showed that with a terminal growth rate of 0% or an increase in the WACC of 1% the VIU was still above the carrying amount for the CGU.Impairment - test results and conclusion The VIU exceeds carrying amount for the CGU. The impairment test did not indicate a requirement for write-down.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__98": {
"value": "Note 11 - Intangible assets and goodwill2023In NOK 1000DevelopemGoodwillCustomer WebshopTotalent cost / relationsPatentsAcquisition cost 1 January122 012 69 63829 275 749 221 674Additions13 6010 0 0 13 601Foreign currency effects09 533 2 681 0 12 214Acquisition cost 31 December135 61379 17131 956 749 247 489Acc. amortisation and impairments 1 January58 227 0 8 347 0 53 017Amortisation charge 8 8930 6 614 0 15 507Disposals5 917 0 0 0 5 917Foreign currency effects0 00 0 0Acc. amortisation and impairments 31 December73 0370 14 961 0 87 998Carrying amount 31 December62 57879 171 16 994 749 159 4912022In NOK 1000DevelopemGoodwillCustomer Webshop Totalent cost / relationsPatentsAcquisition cost 1 January103 260 63 06127 073 749 194 143Additions18 752 00 0 18 752Additions business combinations0 0 0 0 0Foreign currency effects0 6 577 2 202 0 8 779Acquisition cost 31 December122 012 69 638 29 275 749 221 674Acc. amortisation and impairments 1 January50 310 02 707 0 53 017Amortisation charge 7 721 05 640 0 13 361Disposals19600 0 196Foreign currency effects000 0 0Acc. amortisation and impairments 31 December58 227 08 347 0 66 574Carrying amount 31 December63 785 69 63820 928 749 155 099Expected economic life2-10 yearsIndefinite5 years IndefiniteAmortization planLinearNone* Linear None* Goodwill are tested for impairment annualy. For 2023 no impairment triggeres are identified and no impairment besides the annual test of goodwill has been performed. See below for more information regarding the impairment test.Intangible assets relate to capitalized development and the purchase of customer relationships. The amortization period is based on the best estimate for useful life for the assets.Development costs is internally generated development of products consisting of both costs of material and services and cost of employee benefits. In the financial year ended 2023 the Group invested 13,6 MNOK in development/patents primarily related to the development of Zaptec Pro MID, Zaptec Go UK and Zaptec Go +. The development cost of Zaptec Pro and Zaptec Go relates to country specific adaptions.The goodwill and customer relationships are allocated to the Zaptec Schweiz AG CGU for the impairment test.Goodwill assets by segment or CGUIn NOK 1000GoodwillTotalZaptec Schweiz 79 171 79 171Impairment test of goodwill and intangible assetsGoodwill is allocated to the Group's cash flow generating units as shown above. The recoverable amount of the cash-generating units is calculated based on the value of the asset for the business (value of use).The impairment tests are based on budgets for next year with a projection based on long-term strategic plans. Management has set budgeted figures for 2024 based on previous performance and expectations for market developments. Growth rates for the period 2025 - 2028 are in accordance with management's long-term plan and are used as projections of budgeted figures for 2023. After 2028, 1,5% perpetual growth is based on cash flows in the year 2027. The discount rate used is after tax and reflects specific risks to the relevant operating segment/CGU.Impairment test of Zaptec Schweiz AG CGUThe Zaptec Schweiz AG CGU consist of all operations in the Zaptec Schweiz AG and is identical to the swiss segment. The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation, is based on a model with budgeted/ projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth in revenues based on business plan with 15%, which is reduced to a 1,5% perpetual growth from year 6 (which is the long-term inflation estimate for Switzerland). Gross margin is based on actual gross margin for 2023, and then reducing the gross margin with 5% each year as it is expected that gross margin will be reduced in the future. A WACC of 24,69% is used for the value in use calculation for 2023. In 2022 the WACC used was 26,51%. The input data for the WACC is gathered from representative sources, peer groups etc., and this is used to determine best estimate. All parameters were set to reflect the long-term period of the assets and time horizon of the forecast period of the cash flows. Key inputs for the WACC for the CGU: -Risk free rate: Average risk free rate in Switzerland in 2023 -Beta (equity): Assuming no external debt in the company (therefore unlevered beta from peer group is used. -Market risk premium: The market risk premium is based on empirical data for risk premium. -Company specific premium: The company specific premium is based on the size of the Groups specific premium minus risk free rate -Capital structure: Equity ratio of 100%.SensitivityThe management do not believe that any reasonable change in a key assumption would cause the CGU\u2019s recoverable amount to fall below the carrying amount.Impairment testing showed that headroom for the CGU is >273%. An additional sensitivity analysis was performed. The sensitivity analysis showed that with a terminal growth rate of 0% or an increase in the WACC of 1% the VIU was still above the carrying amount for the CGU.Impairment - test results and conclusion The VIU exceeds carrying amount for the CGU. The impairment test did not indicate a requirement for write-down.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__97": {
"value": "Note 11 - Intangible assets and goodwill2023In NOK 1000DevelopemGoodwillCustomer WebshopTotalent cost / relationsPatentsAcquisition cost 1 January122 012 69 63829 275 749 221 674Additions13 6010 0 0 13 601Foreign currency effects09 533 2 681 0 12 214Acquisition cost 31 December135 61379 17131 956 749 247 489Acc. amortisation and impairments 1 January58 227 0 8 347 0 53 017Amortisation charge 8 8930 6 614 0 15 507Disposals5 917 0 0 0 5 917Foreign currency effects0 00 0 0Acc. amortisation and impairments 31 December73 0370 14 961 0 87 998Carrying amount 31 December62 57879 171 16 994 749 159 4912022In NOK 1000DevelopemGoodwillCustomer Webshop Totalent cost / relationsPatentsAcquisition cost 1 January103 260 63 06127 073 749 194 143Additions18 752 00 0 18 752Additions business combinations0 0 0 0 0Foreign currency effects0 6 577 2 202 0 8 779Acquisition cost 31 December122 012 69 638 29 275 749 221 674Acc. amortisation and impairments 1 January50 310 02 707 0 53 017Amortisation charge 7 721 05 640 0 13 361Disposals19600 0 196Foreign currency effects000 0 0Acc. amortisation and impairments 31 December58 227 08 347 0 66 574Carrying amount 31 December63 785 69 63820 928 749 155 099Expected economic life2-10 yearsIndefinite5 years IndefiniteAmortization planLinearNone* Linear None* Goodwill are tested for impairment annualy. For 2023 no impairment triggeres are identified and no impairment besides the annual test of goodwill has been performed. See below for more information regarding the impairment test.Intangible assets relate to capitalized development and the purchase of customer relationships. The amortization period is based on the best estimate for useful life for the assets.Development costs is internally generated development of products consisting of both costs of material and services and cost of employee benefits. In the financial year ended 2023 the Group invested 13,6 MNOK in development/patents primarily related to the development of Zaptec Pro MID, Zaptec Go UK and Zaptec Go +. The development cost of Zaptec Pro and Zaptec Go relates to country specific adaptions.The goodwill and customer relationships are allocated to the Zaptec Schweiz AG CGU for the impairment test.Goodwill assets by segment or CGUIn NOK 1000GoodwillTotalZaptec Schweiz 79 171 79 171Impairment test of goodwill and intangible assetsGoodwill is allocated to the Group's cash flow generating units as shown above. The recoverable amount of the cash-generating units is calculated based on the value of the asset for the business (value of use).The impairment tests are based on budgets for next year with a projection based on long-term strategic plans. Management has set budgeted figures for 2024 based on previous performance and expectations for market developments. Growth rates for the period 2025 - 2028 are in accordance with management's long-term plan and are used as projections of budgeted figures for 2023. After 2028, 1,5% perpetual growth is based on cash flows in the year 2027. The discount rate used is after tax and reflects specific risks to the relevant operating segment/CGU.Impairment test of Zaptec Schweiz AG CGUThe Zaptec Schweiz AG CGU consist of all operations in the Zaptec Schweiz AG and is identical to the swiss segment. The impairment test shows that the calculated value in use estimated usage value is higher than the carrying amount. The calculation, is based on a model with budgeted/ projected cash flows for a period of five years with residual value after year five. The cash flows estimate includes estimated annual growth in revenues based on business plan with 15%, which is reduced to a 1,5% perpetual growth from year 6 (which is the long-term inflation estimate for Switzerland). Gross margin is based on actual gross margin for 2023, and then reducing the gross margin with 5% each year as it is expected that gross margin will be reduced in the future. A WACC of 24,69% is used for the value in use calculation for 2023. In 2022 the WACC used was 26,51%. The input data for the WACC is gathered from representative sources, peer groups etc., and this is used to determine best estimate. All parameters were set to reflect the long-term period of the assets and time horizon of the forecast period of the cash flows. Key inputs for the WACC for the CGU: -Risk free rate: Average risk free rate in Switzerland in 2023 -Beta (equity): Assuming no external debt in the company (therefore unlevered beta from peer group is used. -Market risk premium: The market risk premium is based on empirical data for risk premium. -Company specific premium: The company specific premium is based on the size of the Groups specific premium minus risk free rate -Capital structure: Equity ratio of 100%.SensitivityThe management do not believe that any reasonable change in a key assumption would cause the CGU\u2019s recoverable amount to fall below the carrying amount.Impairment testing showed that headroom for the CGU is >273%. An additional sensitivity analysis was performed. The sensitivity analysis showed that with a terminal growth rate of 0% or an increase in the WACC of 1% the VIU was still above the carrying amount for the CGU.Impairment - test results and conclusion The VIU exceeds carrying amount for the CGU. The impairment test did not indicate a requirement for write-down.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__103": {
"value": "Note 12 - Property, plant and equipmentIn NOK 10002023 2022Acquisition cost 1 January15 0618 415Additions11 392 6 699Additions business combinations0 0Disposals-1310Foreign currency effects18 -53Acquisition cost 31 December26 340 15 061Accumulated depreciation and impairments 1 January6 0473 355Depreciation5 176 2 692Impairments00Accumulated depreciation and impairments 31 December11 223 6 047Carrying amount 31 December15 118 9 015Economic life3 - 10 year 3 - 10 yearDepreciation methodLinear Linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__106-1": {
"value": "Note 13 - Right of use assets and lease liabilities2023In NOK 1000 VehiclesLand and Totalbuildings1 January3 21412 49615 709Additions2 335 51 049 53 384Disposals0 -7 570 -7 570Additions through business combinations00 0Amortisation-2 566 -6 599 -9 165Foreign currency effects374 9 38331 December3 357 49 38452 7412022In NOK 1000 VehiclesLand and Totalbuildings1 January1 052 14 15915 211Additions3 030 2 052 5 082Disposals0 0 0Additions through business combinations0 0 0Amortisation-1 055 -3 849 -4 904Foreign currency effects187 135 32231 December3 214 12 497 15 710Economic life/lease term5 - 15 year 3 - 7 yearAmortisation methodStraight line Straight lineLease liabilitiesUndiscounted lease payments and year of paymentIn NOK 1000 2023 2022Less than 1 year10 592 5 8781-3 years16 168 10 0513-5 years10 911 885more than 5 years24 918 0Total62 588 16 814Changes in lease liabilitiesIn NOK 1000 2023 20221 January15 942 15 432Additions53 191 4 749Disposals-7 570 0Interest expenses703 511Lease payments-9 770 -5 057Foreign currency effects330 30731 December52 826 15 942In NOK 1000 2023 2022Current lease liabilities 9 064 5 414Non-current lease liabilities 43 762 10 528Total 52 826 15 942The lease contracts do not include any restrictions with regards to the Group's dividend policy or financing opportunities. Lease payment expensedIn NOK 1000 2023 2022Expensed lease payment for short-term leases and low value leases 9 207 2 110Variable lease payments0 0Total9 207 2 110",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__109": {
"value": "Note 14 - InventoriesThe inventory consists solely of finished goods (acquired goods produced for the group for resale).In NOK 1000 2023 2022Finished goods 441 06069 261Goods in transit to end user 6 28821 527Inventory obsolescence provision 00Total 447 348 90 788Total current purchase obligations of EV chargers from Westcontrol and Sanmina amounts to 1 059 MNOK from January 2024 till end of 2024. A significant portion of the committed production may be postponed to 2025 based on quarterly updated forecasts.The Group has a balance at the end of 2023 of 447 MNOK versus 91 MNOK in the end of 2022. Measures are taken to adapt production to a normalized level of inventory in the long term. The stock consists only of current goods and inventory write-downs recognized as an expense amount to 0 MNOK.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__114": {
"value": "Note 16 - Cash and cash equivalentsThe Group's cash and cash equivalents consists of bank balances and withholding tax. In NOK 1000 2023 2022Cash and cash equivalents 141 643102 862Including restricted funds of:Restricted funds for employee withholding tax 4 9305 467",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__113": {
"value": "Note 16 - Cash and cash equivalentsThe Group's cash and cash equivalents consists of bank balances and withholding tax. In NOK 1000 2023 2022Cash and cash equivalents 141 643102 862Including restricted funds of:Restricted funds for employee withholding tax 4 9305 467",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__115": {
"value": "Note 17 - Shareholders and shareholders informationShare capital at 31 December:Number of Face value Book valuesharesOrdinary shares87 520 790 0.015 1 312 812Total87 520 790 1 312 812Main shareholders at 31 December:Number of Ownership Voting sharesinterestrightsVALINOR AS10 400 000 11,88 % 11,88 %Nordnet Bank AB7 819 973 8,93 % 8,93 %Skandinaviska Enskilda Banken AB6 351 497 7,26 % 7,26 %Avanza Bank AB6 148 039 7,02 % 7,02 %Danske Bank A/S3 993 020 4,56 % 4,56 %VPF DNB NORGE SELEKTIV3 628 034 4,15 % 4,15 %VERDIPAPIRFONDET DNB SMB3 439 486 3,93 % 3,93 %CLEARSTREAM BANKING S.A.3 250 784 3,71 % 3,71 %Morgan Stanley & Co. Int. Plc.2 498 584 2,85 % 2,85 %Saxo Bank A/S2 338 432 2,67 % 2,67 %Citibank, N.A.2 108 117 2,41 % 2,41 %KONTRARI AS2 000 000 2,29 % 2,29 %MUST INVEST AS1 554 726 1,78 % 1,78 %State Street Bank and Trust Comp1 522 984 1,74 % 1,74 %Euroclear Bank S.A./N.V.1 225 735 1,40 % 1,40 %Nordea Bank Abp1 143 330 1,31 % 1,31 %LABOREMUS INDUSTRIER AS1 050 000 1,20 % 1,20 %The Bank of New York Mellon SA/NV1 042 383 1,19 % 1,19 %UBS Switzerland AG1 030 284 1,18 % 1,18 %\u00d8STREM INVEST AS1 010 000 1,15 % 1,15 %BNP Paribas981 073 1,12 % 1,12 %Soci\u00e9t\u00e9 G\u00e9n\u00e9rale896 474 1,02 % 1,02 %Zaptec ASA - Treasury shares*186 425 0,21 % 0,21 %Others (less than 1% ownership)21 901 410 25,02 % 25,02 %Total 87 520 790 100,00 % 100,00 %*The treasury shares are purchased/sold for use in the company's share-based program. Number of Portion of sharesequityTreasury shares 01.01.202371 599 0,094 %Purchase of treasury shares130 000 0,149 %Allocated to management and employees-15 174 -0,017 %Treasury shares 31.12.2023186 425 0,213 %Stocks and options owned by members of the board and management:Name PositionNumbers of OptionssharesPeter Bardenfleth-Hansen * CEO0 100 000Kurt \u00d8s trem ** CFO 1 010 000 300 000Stig H. Christiansen Chairman of the board50 000 50 000Knut Braut CTO210 000 100 000Lasse Hult CMO50 000 0Anna-Karin Andersen CCO47 884 0Christian Rangen Board member20 001 0* CEO up until 02.10.2023** Acting CEO from 02.10.2023",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__116": {
"value": "Note 18 - ProvisionsThe company have a provision for warranty claims of 17.6 MNOK at period end, i.e. a change of 15.5 MNOK compared to period end 2022. There has not been any used or reversed provision in the period. However, during 2023 12.8 MNOK (4,7 MNOK in 2022) has been expensed over profit and loss statement in other operating expenses related to warranty claims.The warranty expense accrual is based on historical returns of products and projected towards the end of warranty period.The remaining long term provisions is related to the long-term incentive program for employees.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__118": {
"value": "Note 19 - Loans and borrowingsIn NOK 1000 2023 2022Short-term loans and borrowings 0 29 229Guaranties pledges as security 2 5002 500Secured in the following assets, book value:Property, plant and equipment 14 1999 015Inventories 393 84873 622Trade receivables 64 409209 846Total 472 456292 483The Group has an overdraft facility of 300 MNOK which is undrawn at period end.The Group have increased it's overdraft facility from 70 MNOK to 300 MNOK in 2023. The interest rate is 8,15 % of overdraft. The terms are as follows:- Short term overdraft facility. - Annual maturity, will be renewed automatically when a credit rating is performed.The financial covenants are as follows:- NIBD/EBITDA < 4.0. As of first quarter of 2025 NIBD/EBITDA < 2,5. Will be measured on a quarterly basis based on the last 12 months of the Group numbers.- Overdraft shall not exceed 60% of external trade receivables (not older than 90 days), and booked values of projects in progress, inventory. Quarterly reporting based on group numbers. Overdraft above this limit will be deemed a breach of covenant.- The lender shall approve any new owners with controlling influence and/or if the company is taken off the stock exchange.- IP-rights shall not be transferred or sold between the borrower and/or subsidiaries without approval from the bank.- The Group`s patents and other IP-rights shall not be pledged or in any other way be put as security in advantage for other creditors of the group.- Dividend from Zaptec ASA to be approved by the bank and Eksfin- the borrower shall not produce coal or sell/produce coal.- The borrower shall ensure that not any subsidiary are pledging shares or other activa without written approval from the lender.The Group has complied with all covenants as at, and for the twelve months ended 31 December 2023.Security:- First priority pledge in inventory, accounts receivables and machinery/equipment in Zaptec ASA. Face value of 350 MNOK of each pledged item.- Pledge in inventory, trade receivables and machinery/equipment in Zaptec Charger AS. Face value of 350 MNOK of each pledged item.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__117": {
"value": "Note 19 - Loans and borrowingsIn NOK 1000 2023 2022Short-term loans and borrowings 0 29 229Guaranties pledges as security 2 5002 500Secured in the following assets, book value:Property, plant and equipment 14 1999 015Inventories 393 84873 622Trade receivables 64 409209 846Total 472 456292 483The Group has an overdraft facility of 300 MNOK which is undrawn at period end.The Group have increased it's overdraft facility from 70 MNOK to 300 MNOK in 2023. The interest rate is 8,15 % of overdraft. The terms are as follows:- Short term overdraft facility. - Annual maturity, will be renewed automatically when a credit rating is performed.The financial covenants are as follows:- NIBD/EBITDA < 4.0. As of first quarter of 2025 NIBD/EBITDA < 2,5. Will be measured on a quarterly basis based on the last 12 months of the Group numbers.- Overdraft shall not exceed 60% of external trade receivables (not older than 90 days), and booked values of projects in progress, inventory. Quarterly reporting based on group numbers. Overdraft above this limit will be deemed a breach of covenant.- The lender shall approve any new owners with controlling influence and/or if the company is taken off the stock exchange.- IP-rights shall not be transferred or sold between the borrower and/or subsidiaries without approval from the bank.- The Group`s patents and other IP-rights shall not be pledged or in any other way be put as security in advantage for other creditors of the group.- Dividend from Zaptec ASA to be approved by the bank and Eksfin- the borrower shall not produce coal or sell/produce coal.- The borrower shall ensure that not any subsidiary are pledging shares or other activa without written approval from the lender.The Group has complied with all covenants as at, and for the twelve months ended 31 December 2023.Security:- First priority pledge in inventory, accounts receivables and machinery/equipment in Zaptec ASA. Face value of 350 MNOK of each pledged item.- Pledge in inventory, trade receivables and machinery/equipment in Zaptec Charger AS. Face value of 350 MNOK of each pledged item.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__119": {
"value": "Note 20 - Other current liabilitiesIn NOK 1000 2023 2022Public duties payable 39 65121 816Other short term liabilities 34 57825 890Total 74 228 47 706",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__120": {
"value": "Note 21 - Notes supporting the cash flows01.01 - 31.12.2023In NOK 1000 Non-current CurrentLoans and Lease Loans and Lease TotalborrowingsliabilitiesborrowingsliabilitiesAt 1 January0 10 528 29 229 5 414 45 171Cash flowsDown payment of loans0 0 -29 229 0 -29 229New loans0 0 0 0 0Net change in overdraft facility0 0 0 0 0Net lease payments0 0 0 -9 270 -9 270Non-cash flowsChanges from business combinations0 0 0 0 0Termination of lease agreement0 0 0 0 0New lease agreement0 45 824 0 0 45 824Reclassification short/long term0 -12 590 0 12 590 0Foreign exchange effect0 0 0 330 330At 31 December0 43 762 0 9 064 52 82601.01 - 31.12.2022In NOK 1000 Non-current CurrentLoans and Lease Loans and Lease TotalborrowingsliabilitiesborrowingsliabilitiesAt 1 January0 11 606 3 833 3 800 19 239Cash flowsDown payment of loans0 0 -3 833 0 -3 833New loans0 0 0 0 0Net change in overdraft facility0 0 29 229 0 29 229Net lease payments0 0 0 -4 853 -4 853Non-cash flowsChanges from business combinations0 0 0 0 0Termination of lease agreement0 0 0 0 0New lease agreement0 5 082 0 0 5 082Reclassification short/long term0 -6 160 0 6 160 0Foreign exchange effect0 0 0 307 307At 31 December0 10 528 29 229 5 414 45 171",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__122": {
"value": "Note 22 - Other current assetsBreakdown of other current assets:In NOK 1000 31.12.202331.12.2022Loan to finance inventory* 35 849 75 273VAT refund 52 842 17 720Other 33 390 20 307Total 122 081 113 300* The Group has not identified any impairment indicators related to the loans to Westcontrol and Sanmina.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__121": {
"value": "Note 22 - Other current assetsBreakdown of other current assets:In NOK 1000 31.12.202331.12.2022Loan to finance inventory* 35 849 75 273VAT refund 52 842 17 720Other 33 390 20 307Total 122 081 113 300* The Group has not identified any impairment indicators related to the loans to Westcontrol and Sanmina.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__124": {
"value": "Note 23 - Consolidated companiesThe following companies are included in the consolidated financial statements:Legal company AssociationHead office Currency OwnershipZaptec ASA Parent Stavanger NOKZaptec Charger AS Subsidiary Stavanger NOK 100 %Zaptec IP AS Subsidiary Stavanger NOK 100 %Zaptec Power AS Subsidiary Stavanger NOK 100 %Charge365 AS* Subsidiary Stavanger NOK 100 %Zaptec Sverige AB Subsidiary Stockholm SEK 100 %Zaptec Denmark ApS Subsidiary Copenhagen DKK 100 %Zaptec Deutchland GmbH Subsidiary M\u00fcnchen EUR 100 %Zaptec U.K. Ltd Subsidiary Broseley GBP 100 %Zaptec Schweiz AG Subsidiary Z\u00fcrich CHF 100 Zaptec France SubsidiaryParisEUR 100 %Zaptec Netherlands B.V. SubsidiaryAmsterdamEUR100 %Zaptec Charger AS is funding group entitites in the startup phase with loans.* Sold to Wattif in Q4 2023",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__123": {
"value": "Note 23 - Consolidated companiesThe following companies are included in the consolidated financial statements:Legal company AssociationHead office Currency OwnershipZaptec ASA Parent Stavanger NOKZaptec Charger AS Subsidiary Stavanger NOK 100 %Zaptec IP AS Subsidiary Stavanger NOK 100 %Zaptec Power AS Subsidiary Stavanger NOK 100 %Charge365 AS* Subsidiary Stavanger NOK 100 %Zaptec Sverige AB Subsidiary Stockholm SEK 100 %Zaptec Denmark ApS Subsidiary Copenhagen DKK 100 %Zaptec Deutchland GmbH Subsidiary M\u00fcnchen EUR 100 %Zaptec U.K. Ltd Subsidiary Broseley GBP 100 %Zaptec Schweiz AG Subsidiary Z\u00fcrich CHF 100 Zaptec France SubsidiaryParisEUR 100 %Zaptec Netherlands B.V. SubsidiaryAmsterdamEUR100 %Zaptec Charger AS is funding group entitites in the startup phase with loans.* Sold to Wattif in Q4 2023",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__138": {
"value": "Zaptec ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__137": {
"value": "Zaptec ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__125": {
"value": "Note 24 - Government grantsGovernment grants have been received in relation to R&D project through SkatteFunn. The amount reduces the costs related to the projects.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__126": {
"value": "Note 25 - Related party transactionsPart from transaction with key management and board members included in Note 7 there are no transactions with related parties.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__127": {
"value": "Note 26 - Correction of errorStarting from 2020 the Group has offered free 4G connectivity together with new chargers. Up to the end of 2023, the connectivity has incorrectly not been accounted for as a seperate performance obligation. The group has now made a correction for this, and restated amounts previously reported for 2022. To estimate a stand-alone selling price for the free connectivity, the group has used an expected cost plus a margin approach. It has been estimated how many customers will actually use the data (instead of its own wifi-connection) and expected development in the cost for the data. The group has used the warranty period of five years in this calculation, and will also recognise the deferred revenue over the same period.In accordance with IFRS 15.62(a) the group has evaluated that there is no element of financing. The customer pays in total for the product immediately as the customer receives the charger.The total effect for 2023 is 38.8 MNOK in decreased revenue (20.4 MNOK for 2022) and deferred income is per 31.12.2023 73.7 MNOK. Deferred tax assets is increased with 4.8 MNOK for 2022 and 8.5 MNOK for 2023. Other equity is reduced with 27.3 MNOK per 31.12.2022 and 30.2 MNOK per 31.12.2023.The table below shows which financial statement captions that have been effected by the correction per 31.12.2023:CONSOLIDATED STATEMENT OF FINANCIAL POSITION01.01.2022 31.12.2022In NOK 1000As Adjustment As restatedAs Adjustment As restatedpreviously previously statedstatedDeferred tax asset5 468 3 192 8 660 4 725 7 692 12 417Total assets 562 425 3 192 565 617 613 146 7 692 620 838Long-term deferred income 0 10 602 10 602 0 25 730 25 730Short-term deferred income0 3 905 3 905 0 9 234 9 234Total liabilities 167 909 14 508 158 533 261 057 34 964 296 021Other reserves19 500 -11 316 8 184 -25 577 -27 272 -52 849Total equity 394 583 -11 316 383 267 352 089 -27 272 324 817CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OCI01.01 - 31.12.2022In NOK 1000As Adjustment As restatedpreviously statedRevenue from contracts with customers 757 398 -20 456 736 942Income tax expense 4 399 -4 500 -101Profit (+)/loss (-) after tax -36 935 -15 956 -52 891Total comprehensive income -30 478 -15 956 -46 434Basic earnings per shares -0,26 -0,43 -0,69Diluted earnings per shares -0,26 -0,43 -0,69",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__128": {
"value": "Note 27 - Events after the reporting dateThe board appointed Kurt \u00d8strem as permanent CEO the 22nd of February 2024.As ot the 1st of March 2024, Eirik Fjells\u00e5 H\u00e6rem was appointed as CFO and deputy CEO.Zaptec ASAP.O. Box 80344068 Stavanger, Norwaywww.zaptec.com",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__132": {
"value": "as a",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__130": {
"value": "Zaptec ASA",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__134": {
"value": "P.O. Box 80344068 Stavanger, Norway",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__135": {
"value": "4068 Stavanger, Norway",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__133": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__131": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:549300Y5EDWTJNTS8P96",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
}
}
}