{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"Goodtech": "https://www.goodtech.no/esef/2025-12-31",
"ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
"iso4217": "http://www.xbrl.org/2003/iso4217",
"scheme": "http://standards.iso.org/iso/17442",
"xbrl": "https://xbrl.org/2021",
"xbrli": "http://www.xbrl.org/2003/instance"
},
"taxonomy": [
"https://www.goodtech.no/esef/2025-12-31/5967007LIEEXZXFGWW36-2025-12-31.xsd"
]
},
"facts": {
"shtag_399447": {
"value": "721200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RevenueFromContractsWithCustomers",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399448": {
"value": "714800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RevenueFromContractsWithCustomers",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399449": {
"value": "2800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399450": {
"value": "1800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399451": {
"value": "724000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RevenueAndOperatingIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399452": {
"value": "716600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RevenueAndOperatingIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399453": {
"value": "201900000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:CostOfSalesAndSubcontractorCost",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399454": {
"value": "247000000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:CostOfSalesAndSubcontractorCost",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399455": {
"value": "522100000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:NetOperatingRevenueAfterExternalProjectCosts",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399456": {
"value": "469600000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:NetOperatingRevenueAfterExternalProjectCosts",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399457": {
"value": "383000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EmployeeBenefitsExpense",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399458": {
"value": "356500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EmployeeBenefitsExpense",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399459": {
"value": "71800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399460": {
"value": "69100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399461": {
"value": "67300000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:OperatingProfitAndLossBeforeDepreciationAndImpairment",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399462": {
"value": "44000000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:OperatingProfitAndLossBeforeDepreciationAndImpairment",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399463": {
"value": "27000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DepreciationAndAmortisationExpense",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399464": {
"value": "25100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DepreciationAndAmortisationExpense",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399465": {
"value": "3700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399466": {
"value": "-0.0",
"dimensions": {
"concept": "ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399467": {
"value": "36600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399468": {
"value": "18800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399469": {
"value": "300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399470": {
"value": "900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399471": {
"value": "7000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399472": {
"value": "18000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399473": {
"value": "10300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399474": {
"value": "15600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399475": {
"value": "-3000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399476": {
"value": "3200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399477": {
"value": "33600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399478": {
"value": "22100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399479": {
"value": "3800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399480": {
"value": "5700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399481": {
"value": "29800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromContinuingOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399482": {
"value": "16400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromContinuingOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399483": {
"value": "-10900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromDiscontinuedOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399484": {
"value": "-41700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromDiscontinuedOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399485": {
"value": "18900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399486": {
"value": "-25300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399712": {
"value": "0.65",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"shtag_399713": {
"value": "-0.88",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"shtag_399714": {
"value": "0.65",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"shtag_399715": {
"value": "-0.87",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"shtag_399716": {
"value": "1.03",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"shtag_399717": {
"value": "0.57",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"shtag_399718": {
"value": "1.02",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"shtag_399719": {
"value": "0.56",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"shtag_399487": {
"value": "18900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399488": {
"value": "-25300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399489": {
"value": "-6900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399490": {
"value": "-800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399491": {
"value": "-6900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399492": {
"value": "-800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399493": {
"value": "12000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399494": {
"value": "-26000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399495": {
"value": "12000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399496": {
"value": "-26000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399497": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399498": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399499": {
"value": "12000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399500": {
"value": "-26000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399501": {
"value": "29800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399502": {
"value": "15600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399503": {
"value": "-17800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399504": {
"value": "-41700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399505": {
"value": "12000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399506": {
"value": "-26000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399507": {
"value": "11600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399508": {
"value": "13900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399509": {
"value": "58700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399510": {
"value": "39400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399511": {
"value": "167100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsAndGoodwill",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399512": {
"value": "171300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsAndGoodwill",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399513": {
"value": "2100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399514": {
"value": "3200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399515": {
"value": "28300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399516": {
"value": "32000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399517": {
"value": "267900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399518": {
"value": "259800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399519": {
"value": "3600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399520": {
"value": "3900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399521": {
"value": "66800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentTradeReceivables",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399522": {
"value": "92700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentTradeReceivables",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399523": {
"value": "27300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentContractAssets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399524": {
"value": "15200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentContractAssets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399525": {
"value": "17900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCurrentReceivables",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399526": {
"value": "15000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCurrentReceivables",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399527": {
"value": "127000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399528": {
"value": "110800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399529": {
"value": "242600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399530": {
"value": "237700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399531": {
"value": "0.0",
"dimensions": {
"concept": "Goodtech:CurrentAssetsHeldForSale",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399532": {
"value": "30700000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:CurrentAssetsHeldForSale",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399533": {
"value": "510400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399534": {
"value": "528200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399535": {
"value": "59300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399536": {
"value": "59100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399537": {
"value": "1000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:TreasuryShares",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399538": {
"value": "1800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:TreasuryShares",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399539": {
"value": "445600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdditionalPaidinCapital",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399540": {
"value": "445700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdditionalPaidinCapital",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399541": {
"value": "503900000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:TotalPaidInCapital",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399542": {
"value": "503000000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:TotalPaidInCapital",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399543": {
"value": "-226900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399544": {
"value": "-240200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399545": {
"value": "226900000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:RetainedEarningsAndOtherReserves",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399546": {
"value": "240200000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:RetainedEarningsAndOtherReserves",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399547": {
"value": "277000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399548": {
"value": "262800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399549": {
"value": "45600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399550": {
"value": "29400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399551": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:NoncurrentProvisions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399552": {
"value": "100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentProvisions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399553": {
"value": "45600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399554": {
"value": "29500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399555": {
"value": "27100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399556": {
"value": "39100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399557": {
"value": "103400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCurrentPayables",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399558": {
"value": "94100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCurrentPayables",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399559": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399560": {
"value": "17500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399561": {
"value": "17400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399562": {
"value": "13800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399563": {
"value": "29300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentContractLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399564": {
"value": "28400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentContractLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399565": {
"value": "10700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentProvisions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399566": {
"value": "6600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentProvisions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399567": {
"value": "187900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399568": {
"value": "199400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399569": {
"value": "233500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399570": {
"value": "228900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399571": {
"value": "0.0",
"dimensions": {
"concept": "Goodtech:CurrentLiabilitiesHeldForSale",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399572": {
"value": "36500000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:CurrentLiabilitiesHeldForSale",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399573": {
"value": "510400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399574": {
"value": "528200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399575": {
"value": "57600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399720": {
"value": "-1800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399576": {
"value": "440400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399577": {
"value": "-223600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399578": {
"value": "7800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399579": {
"value": "280300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399580": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399581": {
"value": "280300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399582": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399721": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399583": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399584": {
"value": "-25300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399585": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399586": {
"value": "-25300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399587": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399588": {
"value": "-25300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399589": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399722": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399590": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399591": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399592": {
"value": "-800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399593": {
"value": "-800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399594": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399595": {
"value": "-800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399596": {
"value": "1500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399723": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399597": {
"value": "5400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399598": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399599": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399600": {
"value": "6800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399601": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399602": {
"value": "6800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399603": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399724": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399604": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399605": {
"value": "1400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399606": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399607": {
"value": "1400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399608": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399609": {
"value": "1400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399610": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399725": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399611": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399612": {
"value": "300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399613": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399614": {
"value": "300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399615": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399616": {
"value": "300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399617": {
"value": "59100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399726": {
"value": "-1800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399618": {
"value": "445700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399619": {
"value": "-247200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399620": {
"value": "7000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399621": {
"value": "262800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399622": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399623": {
"value": "262800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399783": {
"value": "59100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399784": {
"value": "-1800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399785": {
"value": "445700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399786": {
"value": "-247200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399787": {
"value": "7000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399788": {
"value": "262800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399789": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399790": {
"value": "262800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399727": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399728": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399729": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399730": {
"value": "18900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399731": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399732": {
"value": "18900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399733": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399734": {
"value": "18900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399735": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399736": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399737": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399738": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399739": {
"value": "-6900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399740": {
"value": "-6900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399741": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399742": {
"value": "-6900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399743": {
"value": "200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399744": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399745": {
"value": "500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399746": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399747": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399748": {
"value": "700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399749": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399750": {
"value": "700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399751": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399752": {
"value": "1100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399753": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399754": {
"value": "900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399755": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399756": {
"value": "1900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399757": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399758": {
"value": "1900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399759": {
"value": "-0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399760": {
"value": "200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399761": {
"value": "800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399762": {
"value": "-0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399763": {
"value": "-0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399764": {
"value": "1000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399765": {
"value": "-0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399766": {
"value": "1000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399767": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399768": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399769": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399770": {
"value": "400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399771": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399772": {
"value": "400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399773": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399774": {
"value": "400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399775": {
"value": "59300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"shtag_399776": {
"value": "-1000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"shtag_399777": {
"value": "445600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherEquityInterestMember",
"unit": "iso4217:NOK"
}
},
"shtag_399778": {
"value": "-226900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399779": {
"value": "100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ClassesOfEntitysOwnEquityInstrumentsAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"shtag_399780": {
"value": "277000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"shtag_399781": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399782": {
"value": "277000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399624": {
"value": "18900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399625": {
"value": "-25300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399626": {
"value": "9000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherAdjustmentsForNoncashItems",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399627": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherAdjustmentsForNoncashItems",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399628": {
"value": "3800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncomeTaxExpense",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399629": {
"value": "13600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncomeTaxExpense",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399630": {
"value": "12800000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:AdjustmentsForDepreciationAndAmortisationAndImpairmentExpenseRecognisedInProfitOrLossExcludingDepreciationAndAmortisationExpenseRecognisedInTermsOfIfrs16",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399631": {
"value": "17100000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:AdjustmentsForDepreciationAndAmortisationAndImpairmentExpenseRecognisedInProfitOrLossExcludingDepreciationAndAmortisationExpenseRecognisedInTermsOfIfrs16",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399632": {
"value": "300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfAssociates",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399633": {
"value": "900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfAssociates",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399634": {
"value": "17900000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:AdjustmentsForDepreciationAndAmortisationExpenseRecognisedInProfitOrLossInTermsOfIfrs16",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399635": {
"value": "19400000.0",
"decimals": -5,
"dimensions": {
"concept": "Goodtech:AdjustmentsForDepreciationAndAmortisationExpenseRecognisedInProfitOrLossInTermsOfIfrs16",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399636": {
"value": "4000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForProvisions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399637": {
"value": "800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForProvisions",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399638": {
"value": "3400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399639": {
"value": "10900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestIncome",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399640": {
"value": "3600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestExpense",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399641": {
"value": "12200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestExpense",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399642": {
"value": "400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399643": {
"value": "600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399644": {
"value": "28500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399645": {
"value": "1500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399646": {
"value": "-10700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399647": {
"value": "-35600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399648": {
"value": "-1100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherAdjustmentsToReconcileProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399649": {
"value": "-2300000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherAdjustmentsToReconcileProfitLoss",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399650": {
"value": "83200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399651": {
"value": "-9700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399652": {
"value": "3400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399653": {
"value": "10900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399654": {
"value": "3600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399655": {
"value": "12200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399656": {
"value": "83100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399657": {
"value": "-11000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399658": {
"value": "3500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399659": {
"value": "2900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399660": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399661": {
"value": "21400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399662": {
"value": "2800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399663": {
"value": "3200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399664": {
"value": "-0.0",
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399665": {
"value": "1100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399666": {
"value": "1200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399667": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399668": {
"value": "-23100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399669": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399670": {
"value": "-28200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399671": {
"value": "14200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399672": {
"value": "700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssuingShares",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399673": {
"value": "6800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssuingShares",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399674": {
"value": "1000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399675": {
"value": "-0.0",
"dimensions": {
"concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399676": {
"value": "21000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399677": {
"value": "22100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399678": {
"value": "17500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399679": {
"value": "-17500000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399680": {
"value": "-38700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399681": {
"value": "2200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399682": {
"value": "110800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399683": {
"value": "106700000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399684": {
"value": "16100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399685": {
"value": "5400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399686": {
"value": "200000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399687": {
"value": "-1400000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399688": {
"value": "127000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399689": {
"value": "110800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399690": {
"value": "127000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399691": {
"value": "110800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"shtag_399692": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:DiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399693": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:DiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399694": {
"value": "127000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2026-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"shtag_399695": {
"value": "110800000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00",
"ifrs-full:ContinuingAndDiscontinuedOperationsAxis": "ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember",
"unit": "iso4217:NOK"
}
},
"v1-page57-cflshid_8989-tag399333": {
"value": "Goodtech ASA is a public limited liability company registered and domiciled in Norway, with its head office located at Innspurten 15, 0663 Oslo, Norway. Goodtech is one of the leading players in the Nordic region within industrial IT and automation, providing services related to digital transformation for the manufacturing industry both in the Nordics and internationally. The Group is listed on the main list of the Oslo Stock Exchange and has a turnover of just over 724 MNOK. The Group is strategically located at 11 of the most important sites for industrial activity in Norway and has also a presence in Sweden, through Goodtech AB, which was established in 2025",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8989-tag399445": {
"value": "Goodtech ASA ",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8990-tag399334": {
"value": "Goodtech ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8990-tag399335": {
"value": "Goodtech ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8989-tag399336": {
"value": "public limited liability company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_9002-tag399356": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_9009-tag399337": {
"value": "Innspurten 15, 0663 Oslo, Norway",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_9009-tag399338": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_9010-tag399339": {
"value": "Norway and has also a presence in Sweden, through Goodtech AB, which was established in 2025",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8986-tag399340": {
"value": "The accounts were approved for publication by the board on March 20, 2026.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8986-tag399425": {
"value": "Basis for the Preparation of the Financial Statements
The consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and the Norwegian Accounting Act and comprise Goodtech ASA and subsidiaries.
The consolidated financial statements have been prepared using uniform accounting principles for similar transactions and events under otherwise similar conditions. The accounting principles applied are consistent with those used in previous accounting periods, except where specifically referred to different practices.
The financial statements are primarily based on a historical cost principle, with the exception of certain financial assets and liabilities (including derivatives) which are measured at fair value.
The financial statements are presented in Norwegian kroner (NOK), rounded to the nearest million, unless otherwise stated. As a result of rounding, it may occur that the numbers in one or more lines or columns in the consolidated financial statements do not sum to the total in the line or column.
Consolidation Principles
The consolidated financial statements include Goodtech ASA and companies over which Goodtech ASA has control, as further mentioned in \u201cNote 25 \u2013 Group Companies\u201d. Control over an entity arises when the Group has the ability to influence the returns from an entity through its power over that entity.
Subsidiaries are consolidated from the time control arises and deconsolidated when control ceases. Upon deconsolidation, gains or losses are recognized in the income statement. Any remaining investment is measured at fair value at the date of deconsolidation. Transactions that do not result in loss of control are treated as equity transactions. Changes in ownership interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The consideration is recognized at fair value, and the difference between the consideration and the carrying amount of non-controlling interests is recognized against the controlling owner's equity.
Intercompany transactions and balances, including internal profits and unrealized gains and losses, are eliminated in the consolidated financial statements. Unrealized gains related to transactions with associated companies are also eliminated based on the Group's share in the company. Similarly, unrealized losses are eliminated, but only to the extent that there are no indications of impairment of the asset sold internally.
Functional Currency and Presentation Currency
Goodtech\u2019s consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional currency and the presentation currency of the parent company. Subsidiaries and associated companies that have a different functional currency than NOK are translated into NOK for consolidation purposes. Assets and liabilities are translated based on the exchange rate at the balance sheet date. Revenues and expenses are translated based on the monthly average exchange rate. Translation differences are recognized in other comprehensive income and specified separately in equity. Upon the sale of foreign subsidiaries and associated companies, accumulated translation differences related to the entity are reclassified through profit or loss and included as part of the gain or loss. An overview of the Group\u2019s key exchange rates can be found in \u201cNote 26 - Financial risk and Financial Instruments\u201d.
Accounting Principles
There are no significant changes in IFRS standards that affect the consolidated financial statements in 2025.
Adopted and amended standards that have not come into effect
IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d is the new standard for the presentation of financial statements and will be effective from January 1, 2027. The standard aims to increase comparability between companies and improve communication in financial statement
The new standard includes the introduction of new categories and subtotals in the income statement, introduces the concept of management-defined performance measures, and provides more specific requirements for grouping and specifying information.
Goodtech is assessing the impact of IFRS 18, with particular focus on the structure of the income statement and the statement of cash flows, including the classification and grouping of items such as currency gains and losses. As part of this work, the Group has prepared the necessary classifications and account structures in line with the requirements of IFRS 18. Goodtech is also evaluating whether certain existing subtotals and presentation policies should be revised in connection with the implementation of the new standard. IFRS 18 will be implemented in the condensed financial statements from January 1, 2027.
When preparing the annual financial statements for 2025, there are no other changes in standards, interpretations of standards, or issued but not yet effective standards that are expected to significantly affect the Group\u2019s financial statements.
Estimation Uncertainty and Significant Judgments
The preparation of the Group\u2019s annual financial statements involves management using estimates and assumptions that affect revenues, costs, assets, and liabilities, as well as related disclosures. Estimates and underlying assumptions are based on historical experience and other factors considered reasonable under the circumstances. Actual results may differ from these estimates. Most balance sheet items will be affected to some extent by estimation uncertainty.
The Group's most significant accounting estimates and judgments are related to the following items:
\u2022Construction Contracts
\u2022Assessment of Goodwill
\u2022Assets and Liabilities Held for Sale and Discontinued Operations
As Goodtech operates with project contracts, changes in scope may arise from the bidding phase through to handover. The estimates applied in the financial statements follow uniform principles across the Group and are subject to control procedures both locally and at the Group level to ensure appropriate measurement of project results and progress. Nevertheless, the complexity and scope of the projects mean that they inherently involve estimation risk, despite the Group's focus on accurate measurement.
Estimation uncertainty primarily relates to the assessment of remaining hours and/or costs in ongoing projects, which may influence the Group's evaluation of the projects progress. These judgments can therefore affect the timing of result recognition
from period to period. Estimates are based on historical data from comparable projects and the project organization's own assessment of the project's status. Forecasts of remaining hours and/or costs are updated at least monthly and are subject to monthly management reviews both locally and at the Group level. The accounting treatment of construction contracts is further described in \u201cNote 4 \u2013 Revenue from Contracts with Costumers\u201d.
The Group's carrying amount of goodwill \u00a0
Impairment assessments are performed annually, or whenever there are indications that an asset may be impaired. Indicators that may trigger an impairment review include:
\u2022Deteriorating performance compared to historical or expected results,
\u2022Significant negative industrial or economic developments, or
\u2022Significant changes in the overall business strategy.
Estimates of the recoverable amount of assets and companies are partially based on management's judgments, including determining appropriate cash-generating units, projections of future results, assessments of the asset's income-generating capacity, and assumptions about future market conditions and expected synergies. Changes in circumstances and in management's assumptions may result to impairments.
The assessment of carrying amount of goodwill and other intangible assets is further discussed in \u201cNote 14 \u2013 Intangible Assets\u201d.
Assets and Liabilities Held for Sale and Discontinued Operations The Group applies judgment when assessing whether the criteria for classification as held for sale and for presentation as discontinued operations are met. Groups of assets and liabilities classified as held for sale are measured at the lower of their carrying amount and fair value less costs to sell. Judgment is applied in assessing fair value.
Further information is provided in \u201cNote 32 \u2013 Held for Sale and Discontinued Operations\u201d.
IFRS\u202f8 Operating Segments requires that segment information be presented based on the internal management reporting used by the Group\u2019s chief operating decisionmaker (CODM) when assessing performance and allocating resources. Based on the structure of the internal reporting and management\u2019s assessment of what provides relevant and meaningful information to external users of the financial statements, the Group has concluded that it operates as one reportable operating segment. Accordingly, further disaggregation is not considered appropriate.
Accounting Policy
The Group\u2019s main business consists of delivering projects based on specialist expertise within automation, IT, electrical, power, mechanical, and process engineering disciplines. In addition, the Group generate revenue from the sale of packaging and technology products to customers in Japan and Chile, as well as from licence agreements and service contracts.
The product Groups presented in the table below reflect the Group's internal reporting structure and are used as the categories for disaggregation of revenue:
Fixed-price projects
Fixed-price projects consist of integrated deliveries of goods and services. Revenue is recognized over time based on the degree of completion of the project, primarily using an input method. Progress is typically measured using input methods such as incurred costs relative to the estimated total costs to complete the delivery, or incurred hours relative to the estimated total hours to complete the delivery. The method applied in each project reflects the input factor that best captures the Group\u2019s effort in progressing towards completion.
These measurement methods are considered the most accurate in reflecting the Group's progress towards fulfilling the performance obligation. The asset is specifically tailored to the customer and cannot be used by others without significant modifications. Payment terms for construction contracts are largely based on contractually stipulated milestone billings, which are established at contract inception.
Time-and-materials projects
Time-and-materials projects are ongoing time-based performance obligations. The services may be sold separately or bundled together with the sale of goods. The performance obligation is satisfied on an ongoing basis as the customer simultaneously receives and consumes the benefits of the services provided by the Group. Payment terms typically range between NET 14 and 30 days.
Product sales
Product sales represent the Group's sales of packaging and technology products to the Group's customers in Japan and Chile. The products are associated with the Group's PORTABULK\u00ae brand. The performance obligation is generally satisfied upon delivery of the goods, at which point invoicing also occurs. Revenue is recognized at the time of delivery, in accordance with the agreed INCOTERM terms for the specific delivery. Payment terms typically range between NET 14 and 30 days.
The Group offers retrospective volume discounts to selected customers if the quantity of goods purchased exceeds a contractual predefined threshold. Discounts are offset against accounts receivable. To estimate the variable consideration related to expected future discounts, the Group applies the most likely amount method for contracts with a single volume threshold and the expected value method for contracts with multiple thresholds. The recognized liability for expected reimbursements related to retrospective volume discounts is disclosed in \u201cNote 22 - Contractual Obligations and Repayment Obligations\u201d.
Services and Licenses
Service revenue consists of ongoing time-based performance obligations, typically delivered after project completion in accordance with the underlying contracts. Services require both ad-hoc and recurring follow-up from the Group. The performance obligation is satisfied on an ongoing basis, as the customer simultaneously receives and consumes the benefits of the services provided by the Group. Payment terms typically range between NET 14 and 30 days.
License revenue relates to software licenses that the Group resells to customers. As the Group acts solely as an intermediary in these arrangements, the Group does not control the underlying licenses before transfer to the customer. Revenue from licenses is therefore recognized on a net basis at the point in time when the license is transferred.
Guarantees
The Group provides warranties covering the repair of defects that existed at the time of sale, in accordance with applicable legislation in the relevant jurisdictions. Provisions are recognized and updated on an ongoing basis to reflect expected future warranty obligations of this nature. For further details, see \u00abNote\u202f23 \u2013 Provisions\u00bb.
Note 10 - TaxesThe tax expense reported in the income statement consists of payable tax and changes in deferred tax. Deferred tax/tax benefit is calculated on all differences between accounting and tax values of assets and liabilities, as well as tax losses carried forward.
Deferred tax and deferred tax benefit are measured based on the expected future tax rate of the companies in the Group where temporary differences have occurred. Deferred tax and deferred tax benefit are recorded at nominal value and are classified as long-term liabilities and assets in the balance sheet. Deferred tax benefit is recognized when it is probable that the company will have sufficient taxable profits in future periods to utilize the tax benefit. The Group recognizes previously unrecognized deferred tax benefits to the extent that it has become probable that the Group can utilize the deferred tax benefit. Likewise, the Group will reduce deferred tax benefits to the extent that it no longer considers it probable that it can utilize the deferred tax benefit. Taxes are not offset across borders.
Payable tax and deferred tax are recorded directly against equity to the extent that the tax items relate to equity transactions.
Note 11 - Earnings per Share
Earnings per share are determined by dividing the profit attributable to the company\u2019s shareholders by the weighted average number of ordinary shares outstanding during the reporting period, as prescribed by IAS\u202f33. The company has also evaluated all potential ordinary shares, including outstanding option programs, to determine whether they would have a dilutive effect on earnings per share.
Note 12 - Property, Plant, and EquipmentProperty, plant and equipment are carried at cost less accumulated depreciation and impairment. Assets are derecognized upon disposal, and any resulting gain or loss is recognized in profit or loss.
Cost includes the purchase price, non-refundable taxes/levies and directly attributable costs required to prepare the asset for its intended use. Routine maintenance is expensed as incurred, whereas expenditures that enhance the asset\u2019s future economic benefits are capitalized. Useful lives, depreciation methods and residual values are reviewed annually.
The categories in the table aggregate different components within each asset class, and the disclosed depreciation rates reflect the range of useful lives applied.
The note shows the effect of the Group\u2019s lease agreements on the Group\u2019s financial position and financial earnings.
Upon entering a contract, the Group assesses whether the contract is or contains a lease. A contract is considered a lease if it conveys the right to control the use of an asset over a period in exchange for consideration.
The Group has chosen not to capitalise leases that fall under the definition of \u201clow-value assets\u201d and short term leases where the non-cancellable lease period is less than or equal to twelve months. The rental costs for these agreements are expensed directly. Several of the Group\u2019s lease agreements include additional services and components, such as common costs, fuel, and fees. Non-lease components are separated from the lease agreement and recognized as operating expenses in the consolidated financial statements
The Group measures lease liabilities at the commencement date at the present value of the lease payments that are not payable at that time. The Group uses its incremental borrowing rate when the interest rate implicit in the lease cannot be readily determined. The lease term represents the non-cancellable period of the lease agreement, in addition to periods covered by an option to either extend or terminate the lease if the Group is reasonably certain to exercise that option.
The Group does not include variable lease payments in the lease liability. Instead, the Group recognizes these variable lease costs in the income statement. The Group presents its lease liabilities on separate lines in the balance sheet.
Right-of-use assets are depreciated on a straight-line basis over their useful life. The contract periods for property range from one year up to ten years for certain leased plots. Vehicle and office equipment typically have a duration of between two to five years.
Note 14 - Intangible AssetsIntangible Assets
Intangible assets are recognized if probable future economic benefits attributable to the asset can be demonstrated and the acquisition cost of the asset can be reliably measured. Intangible assets are recognized at acquisition cost less any accumulated amortization and impairment. Acquisition cost also includes internal salary costs if the recognition criteria are met.
Goodwill and other intangible assets with indefinite useful lives are not amortized. Intangible assets with definite useful lives are amortized linearly over their expected useful lives. Amortization is carried out from the time the intangible asset is available for its intended use
Development cost
Expenses related to research activities are recognized as incurred. Development costs are capitalized when it is probable that the project will generate future economic benefits. The prerequisites for capitalization are that the project is technically and commercially feasible, that the Group has sufficient resources to complete the development, and that the costs can be measured reliably. Other development expenses are recognized as incurred. Development costs that have previously been expensed will not be capitalized in subsequent periods.
Goodwill
Goodwill arises from business combinations. Goodwill is recognized when the consideration exceeds the fair value of the identifiable net assets acquired. The identifiable assets and liabilities are measured at fair value at the acquisition date, and the excess purchase price is recorded as goodwill. Goodwill represents future economic benefits that cannot be individually identified or separately recognized.
Impairment of Non-Financial Assets
There is a need for impairment if the carrying amount of an assessment unit exceeds the recoverable amount. Impairment is recognized when the carrying amount exceeds the recoverable amount, defined as the higher of value in use and fair value less costs to sell. Impairment assessments for goodwill are performed at the cash-generating unit level. Goodwill is allocated to the relevant cash-generating units and tested annually, and impairments of non-financial assets other than goodwill are reversed when applicable.
For goodwill and intangible assets under development, an annual impairment test is carried out, regardless of whether there are indications of impairment. If there are indications of impairment during the year, goodwill and other assets with indefinite useful lives are tested when such indications exist.
Inventory is accounted for at the lower of cost and net realizable value. Net realizable value is estimated as the selling price in the ordinary course of business less estimated costs of completion, marketing, and distribution. Cost is assigned using the FIFO method and includes expenses incurred in acquiring the goods and costs to bring the goods to their current condition and location. Self-produced goods include variable and fixed costs that can be allocated based on the higher of normal and actual capacity utilization.
Trade receivables represent the Group's right to compensation that is unconditional. Trade receivables are recognized at acquisition cost less impairment losses.
The group uses a simplified method for provisioning expected credit losses on customer receivables and measures the loss provision at an amount equal to the expected credit losses over the lifetime. This is done through a combination of individual assessments and template-based assessments based on aging analysis and historical data. Accrued (actual) credit losses directly reduce the carrying amount of the customer receivable and are classified as other operating expenses in the income statement.
Contract assets are defined as the right to compensation in exchange for goods or services that the Group has transferred to a customer. If the Group transfers goods or services to a customer before the customer pays the compensation or before the payment term expires, a contract asset is recognized in the balance sheet for earned compensation that is conditional.
Other current receivables have a maturity of less than one year, and nominal value is considered to be equal to fair value. Prepaid expenses mainly consist of costs for accrual in future periods.
Cash and cash equivalents consist of cash, bank deposits, balances in Group account arrangements, and other short-term, readily convertible investments with an original maturity of up to three months. In the balance sheet, the net positive balance in each currency within the Group account arrangement is presented under cash and cash equivalents. Similarly, net overdrafts in each currency are presented as current interest-bearing liabilities.
In the cash flow statement, the Group account arrangement is included in the balance of cash and cash equivalents. Cash and cash equivalents for continuing operations are presented in the balance sheet, while cash and cash equivalents from discontinued operations are presented under assets held for sale. The cash flow statement includes movements for both continuing and discontinued operations and distinguishes between the cash balances at the bottom of the statement.
Loans and other financial liabilities are initially recognized at fair value when the loan disbursement occurs, less transaction costs. In subsequent periods, the loans are recognized at amortized cost using the effective interest method. Amortized cost is the amount at which the financial obligation is initially measured less repayments (installments, interest, and fees), including effective interest.
A financial liability is derecognized when the obligation is discharged, cancelled, or expires. If an existing liability is replaced by a new liability from the same lender with substantially different terms, or if the terms of an existing liability are significantly modified, the original liability is derecognized, and a new liability is recognized. The difference in carrying amount of the original liability and the new liability is recognized in profit or loss.
Scheduled repayments and the part of non-current debt that falls due within one year are included in interest-bearing short-term debt.
Note 22 - Contractual Obligations and Repayment Obligations
Contractual obligations relate to consideration received in advance for work performed under customer contracts. A contractual obligation is an obligation to transfer goods or services to a customer from whom the Group has received consideration (or has an unconditional right to receive consideration). When a customer pays consideration before the Group transfers the related goods or services, a contractual obligation is recognized at the time of payment. Contractual obligations are recognized as revenue when the Group satisfies the related performance obligation in accordance with the contract terms.
A repayment obligation represents the requirement to refund all, or part of the consideration received (or expected to be received) from a customer and is measured as the amount that the Group ultimately does not expect to be entitled to. The Group updates its estimates of repayment obligations and the resulting impact on transaction price at the end of each reporting period by reassessing the estimates of variable consideration and any applicable constraint mechanisms.
Operational and Project Risk, and Uncertainty
The Group occasionally receives claims arising from its ordinary operations. These may include warranty claims and claims for damages related to injury to persons or property that have occurred from the use of the Group's products and solutions. Management is not aware of any ongoing matters that are expected to result in significant obligations for the Group.
The Group undertakes projects under long-term contracts, some of which are fixed-price total contracts. Delays in delivery, failure to meet performance guarantees, or increases in project costs may result in costs that cannot be recovered and that may exceed the revenues from the respective project. Where a project is identified as loss-making, a provision is recognized to cover the expected future losses. The accounting treatment is based on the information and assessments available at the reporting date. Circumstances may change in subsequent periods, and the final outcome may therefore differ from the estimates made when preparing the financial statements.
Public grants are recognized when there is reasonable assurance that the company will comply with the conditions attached to the grants and that the grants will be received. Operating grants are recognized systematically over the grant period and presented as a reduction of the related expenses. Investment grants are capitalized and recognized over the useful life of the asset by deducting the grant from the carrying amount of the asset.
An associated company is defined as a company where the Group has significant influence. Significant influence normally exists when the Group owns between 20 and 50 percent of the voting capital. Investments in associated companies are accounted for using the equity method in accordance with IAS 28.
Assets Held for Sale
Non-current assets and Groups of non-current assets and liabilities are classified as held for sale if their carrying amount will be recovered through a sale transaction rather than through continued use. This is considered to be met only when the sale is highly probable, and the asset (or Groups of assets and liabilities) is available for immediate sale in its current condition. Management must be committed to the sale, and the sale is expected to be completed within one year from the date of classification.
Non-current assets and Groups of non-current assets and liabilities classified as held for sale are measured at the lower of their previous carrying amount and fair value less costs to sell.
Discontinued Operations
Classification as discontinued operations occur upon disposal or when a component meets the criteria for held for sale as further specified in IFRS 5.
A component comprises operations and cash flows that can be clearly distinguished from the rest of the entity for operational and financial reporting purposes. A discontinued operation is a component that has either been disposed of or is classified as held for sale. Discontinued operations are presented on a separate line in the income statement and are restated for prior periods presented in the financial statements.
Since 2022, the Company\u2019s Board has established a share-based incentive program (\"RSU 1\") for Leading employees. This program is structured as an investment plan, allowing eligible employees to invest in Company shares at market price, subject to a three-year sale restriction (\"Restricted Shares\"). Provided that the Executive Employee remains in their position at the end of the restriction period, the Company may allocate free shares to the Executive Employee (\"Matching Shares\"). Since its launch in June 2022, RSU 1 has been executed in multiple rounds, with the first group of participants vesting their Matching Shares in June 2025.
As a result of Leading employees rolling off RSU 1, a new annual RSU allocation program (\"RSU 2\") was approved at the Annual General Meeting in April 2025. RSU 2 has a three-year vesting period and operates on a rolling basis, ensuring that each participant remains within a continuous one-to-three-year vesting cycle. Unlike RSU 1, RSU 2 does not require additional investment. However, eligibility depends on retaining Restricted Shares acquired under RSU 1. Participants who divest any RSU 1 Restricted Shares will no longer qualify for future RSU 2 allocations. Participants may only be enrolled in one RSU program at a time.
Matching shares under RSU 1 and RSU 2 are referred to as options in IFRS 2 and are essentially a stock option with an exercise price of 0. Matching shares are share-based payment transactions settled in equity and are measured at fair value. The fair value of the granted equity is based on market prices.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8986-tag399362": {
"value": "Basis for the Preparation of the Financial Statements
The consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and the Norwegian Accounting Act and comprise Goodtech ASA and subsidiaries.
The consolidated financial statements have been prepared using uniform accounting principles for similar transactions and events under otherwise similar conditions. The accounting principles applied are consistent with those used in previous accounting periods, except where specifically referred to different practices.
The financial statements are primarily based on a historical cost principle, with the exception of certain financial assets and liabilities (including derivatives) which are measured at fair value.
The financial statements are presented in Norwegian kroner (NOK), rounded to the nearest million, unless otherwise stated. As a result of rounding, it may occur that the numbers in one or more lines or columns in the consolidated financial statements do not sum to the total in the line or column.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8986-tag399426": {
"value": "The consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and the Norwegian Accounting Act and comprise Goodtech ASA and subsidiaries.
",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_9172-tag399376": {
"value": "The financial statements are presented in Norwegian kroner (NOK), rounded to the nearest million, unless otherwise stated. As a result of rounding, it may occur that the numbers in one or more lines or columns in the consolidated financial statements do not sum to the total in the line or column.",
"dimensions": {
"concept": "ifrs-full:LevelOfRoundingUsedInFinancialStatements",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8986-tag399342": {
"value": "Consolidation Principles
The consolidated financial statements include Goodtech ASA and companies over which Goodtech ASA has control, as further mentioned in \u201cNote 25 \u2013 Group Companies\u201d. Control over an entity arises when the Group has the ability to influence the returns from an entity through its power over that entity.
Subsidiaries are consolidated from the time control arises and deconsolidated when control ceases. Upon deconsolidation, gains or losses are recognized in the income statement. Any remaining investment is measured at fair value at the date of deconsolidation. Transactions that do not result in loss of control are treated as equity transactions. Changes in ownership interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The consideration is recognized at fair value, and the difference between the consideration and the carrying amount of non-controlling interests is recognized against the controlling owner's equity.
Intercompany transactions and balances, including internal profits and unrealized gains and losses, are eliminated in the consolidated financial statements. Unrealized gains related to transactions with associated companies are also eliminated based on the Group's share in the company. Similarly, unrealized losses are eliminated, but only to the extent that there are no indications of impairment of the asset sold internally.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8986-tag399341": {
"value": "Subsidiaries are consolidated from the time control arises and deconsolidated when control ceases. Upon deconsolidation, gains or losses are recognized in the income statement. Any remaining investment is measured at fair value at the date of deconsolidation. Transactions that do not result in loss of control are treated as equity transactions. Changes in ownership interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The consideration is recognized at fair value, and the difference between the consideration and the carrying amount of non-controlling interests is recognized against the controlling owner's equity.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_9351-tag399374": {
"value": "Intercompany transactions and balances, including internal profits and unrealized gains and losses, are eliminated in the consolidated financial statements. Unrealized gains related to transactions with associated companies are also eliminated based on the Group's share in the company. Similarly, unrealized losses are eliminated, but only to the extent that there are no indications of impairment of the asset sold internally",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8986-tag399373": {
"value": "Functional Currency and Presentation Currency
Goodtech\u2019s consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional currency and the presentation currency of the parent company. Subsidiaries and associated companies that have a different functional currency than NOK are translated into NOK for consolidation purposes. Assets and liabilities are translated based on the exchange rate at the balance sheet date. Revenues and expenses are translated based on the monthly average exchange rate. Translation differences are recognized in other comprehensive income and specified separately in equity. Upon the sale of foreign subsidiaries and associated companies, accumulated translation differences related to the entity are reclassified through profit or loss and included as part of the gain or loss. An overview of the Group\u2019s key exchange rates can be found in \u201cNote 26 - Financial risk and Financial Instruments\u201d.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_8986-tag399377": {
"value": "Functional Currency and Presentation Currency Goodtech\u2019s consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional currency and the presentation currency of the parent company. Subsidiaries and associated companies that have a different functional currency than NOK are translated into NOK for consolidation purposes. Assets and liabilities are translated based on the exchange rate at the balance sheet date. Revenues and expenses are translated based on the monthly average exchange rate. Translation differences are recognized in other comprehensive income and specified separately in equity. Upon the sale of foreign subsidiaries and associated companies, accumulated translation differences related to the entity are reclassified through profit or loss and included as part of the gain or loss. An overview of the Group\u2019s key exchange rates can be found in \u201cNote 26 - Financial risk and Financial Instruments\u201d. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfPresentationCurrency",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page58-cflshid_9443-tag399375": {
"value": "Subsidiaries and associated companies that have a different functional currency than NOK are translated into NOK for consolidation purposes. Assets and liabilities are translated based on the exchange rate at the balance sheet date. Revenues and expenses are translated based on the monthly average exchange rate. Translation differences are recognized in other comprehensive income and specified separately in equity. Upon the sale of foreign subsidiaries and associated companies, accumulated translation differences related to the entity are reclassified through profit or loss and included as part of the gain or loss. An overview of the Group\u2019s key exchange rates can be found in \u201cNote 26 - Financial risk and Financial Instruments\u201d.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page58-cflshid_9443-tag399429": {
"value": "Accounting Principles
There are no significant changes in IFRS standards that affect the consolidated financial statements in 2025.
Adopted and amended standards that have not come into effect
IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d is the new standard for the presentation of financial statements and will be effective from January 1, 2027. The standard aims to increase comparability between companies and improve communication in financial statement
The new standard includes the introduction of new categories and subtotals in the income statement, introduces the concept of management-defined performance measures, and provides more specific requirements for grouping and specifying information.
Goodtech is assessing the impact of IFRS 18, with particular focus on the structure of the income statement and the statement of cash flows, including the classification and grouping of items such as currency gains and losses. As part of this work, the Group has prepared the necessary classifications and account structures in line with the requirements of IFRS 18. Goodtech is also evaluating whether certain existing subtotals and presentation policies should be revised in connection with the implementation of the new standard. IFRS 18 will be implemented in the condensed financial statements from January 1, 2027.
When preparing the annual financial statements for 2025, there are no other changes in standards, interpretations of standards, or issued but not yet effective standards that are expected to significantly affect the Group\u2019s financial statements.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page58-cflshid_9443-tag399378": {
"value": "Adopted and amended standards that have not come into effectIFRS 18IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d is the new standard for the presentation of financial statements and will be effective from January 1, 2027. The standard aims to increase comparability between companies and improve communication in financial statementThe new standard includes the introduction of new categories and subtotals in the income statement, introduces the concept of management-defined performance measures, and provides more specific requirements for grouping and specifying information. Goodtech is assessing the impact of IFRS 18, with particular focus on the structure of the income statement and the statement of cash flows, including the classification and grouping of items such as currency gains and losses. As part of this work, the Group has prepared the necessary classifications and account structures in line with the requirements of IFRS 18. Goodtech is also evaluating whether certain existing subtotals and presentation policies should be revised in connection with the implementation of the new standard. IFRS 18 will be implemented in the condensed financial statements from January 1, 2027.When preparing the annual financial statements for 2025, there are no other changes in standards, interpretations of standards, or issued but not yet effective standards that are expected to significantly affect the Group\u2019s financial statements.",
"dimensions": {
"concept": "ifrs-full:DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page58-cflshid_9443-tag399343": {
"value": "Estimation Uncertainty and Significant Judgments
The preparation of the Group\u2019s annual financial statements involves management using estimates and assumptions that affect revenues, costs, assets, and liabilities, as well as related disclosures. Estimates and underlying assumptions are based on historical experience and other factors considered reasonable under the circumstances. Actual results may differ from these estimates. Most balance sheet items will be affected to some extent by estimation uncertainty.
The Group's most significant accounting estimates and judgments are related to the following items:
\u2022Construction Contracts
\u2022Assessment of Goodwill
\u2022Assets and Liabilities Held for Sale and Discontinued Operations
As Goodtech operates with project contracts, changes in scope may arise from the bidding phase through to handover. The estimates applied in the financial statements follow uniform principles across the Group and are subject to control procedures both locally and at the Group level to ensure appropriate measurement of project results and progress. Nevertheless, the complexity and scope of the projects mean that they inherently involve estimation risk, despite the Group's focus on accurate measurement.
Estimation uncertainty primarily relates to the assessment of remaining hours and/or costs in ongoing projects, which may influence the Group's evaluation of the projects progress. These judgments can therefore affect the timing of result recognition
from period to period. Estimates are based on historical data from comparable projects and the project organization's own assessment of the project's status. Forecasts of remaining hours and/or costs are updated at least monthly and are subject to monthly management reviews both locally and at the Group level. The accounting treatment of construction contracts is further described in \u201cNote 4 \u2013 Revenue from Contracts with Costumers\u201d.
The Group's carrying amount of goodwill \u00a0
Impairment assessments are performed annually, or whenever there are indications that an asset may be impaired. Indicators that may trigger an impairment review include:
\u2022Deteriorating performance compared to historical or expected results,
\u2022Significant negative industrial or economic developments, or
\u2022Significant changes in the overall business strategy.
Estimates of the recoverable amount of assets and companies are partially based on management's judgments, including determining appropriate cash-generating units, projections of future results, assessments of the asset's income-generating capacity, and assumptions about future market conditions and expected synergies. Changes in circumstances and in management's assumptions may result to impairments.
The assessment of carrying amount of goodwill and other intangible assets is further discussed in \u201cNote 14 \u2013 Intangible Assets\u201d.
Assets and Liabilities Held for Sale and Discontinued Operations The Group applies judgment when assessing whether the criteria for classification as held for sale and for presentation as discontinued operations are met. Groups of assets and liabilities classified as held for sale are measured at the lower of their carrying amount and fair value less costs to sell. Judgment is applied in assessing fair value.
Further information is provided in \u201cNote 32 \u2013 Held for Sale and Discontinued Operations\u201d.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page60-cflshid_10138-tag399381": {
"value": "Note 2 - Changes in the Group\u2019s StructureGoodtech Solutions AB Divestment
On 10 February 2025, Goodtech divested its subsidiary Goodtech Solutions AB to Lazarus Industrif\u00f6rvaltning AB. For details on discontinued operations, see \u201c\u201cNote 32 \u2013 Held for Sale and Discontinued Operations\u201d.
Goodtech AB Establishment
Goodtech AB was established on 27 January 2025 and became a wholly owned subsidiary of Goodtech ASA from 30 January 2025. As part of the divestment of Goodtech Solutions AB to Lazarus Industrif\u00f6rvaltning AB, a portion of the employees were transferred to Goodtech AB. The establishment was carried out to retain key strategic initiatives and maintain the Group\u2019s operational presence and position within the Nordic region
Axges AB (earlier Goodtech Environment Solutions AB) Insolvency
On 31 March 2025, Axges AB (earlier Goodtech Environment Solutions AB) was registered as insolvent. For details on discontinued operations, see \u201cNote 32 \u2013 Held for Sale and Discontinued Operations\u201d.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page60-cflshid_10138-tag399363": {
"value": "Note 2 - Changes in the Group\u2019s StructureGoodtech Solutions AB Divestment
On 10 February 2025, Goodtech divested its subsidiary Goodtech Solutions AB to Lazarus Industrif\u00f6rvaltning AB. For details on discontinued operations, see \u201c\u201cNote 32 \u2013 Held for Sale and Discontinued Operations\u201d.
Goodtech AB Establishment
Goodtech AB was established on 27 January 2025 and became a wholly owned subsidiary of Goodtech ASA from 30 January 2025. As part of the divestment of Goodtech Solutions AB to Lazarus Industrif\u00f6rvaltning AB, a portion of the employees were transferred to Goodtech AB. The establishment was carried out to retain key strategic initiatives and maintain the Group\u2019s operational presence and position within the Nordic region
Axges AB (earlier Goodtech Environment Solutions AB) Insolvency
On 31 March 2025, Axges AB (earlier Goodtech Environment Solutions AB) was registered as insolvent. For details on discontinued operations, see \u201cNote 32 \u2013 Held for Sale and Discontinued Operations\u201d.
Note 32 - Held for Sale and Discontinued OperationsAssets Held for Sale
Non-current assets and Groups of non-current assets and liabilities are classified as held for sale if their carrying amount will be recovered through a sale transaction rather than through continued use. This is considered to be met only when the sale is highly probable, and the asset (or Groups of assets and liabilities) is available for immediate sale in its current condition. Management must be committed to the sale, and the sale is expected to be completed within one year from the date of classification.
Non-current assets and Groups of non-current assets and liabilities classified as held for sale are measured at the lower of their previous carrying amount and fair value less costs to sell.
Discontinued Operations
Classification as discontinued operations occur upon disposal or when a component meets the criteria for held for sale as further specified in IFRS 5.
A component comprises operations and cash flows that can be clearly distinguished from the rest of the entity for operational and financial reporting purposes. A discontinued operation is a component that has either been disposed of or is classified as held for sale. Discontinued operations are presented on a separate line in the income statement and are restated for prior periods presented in the financial statements.
Goodtech Solutions AB (GS AB)
In October 2024 Goodtech started a process to divest Goodtech Solutions AB, the operations in Sweden. On 10 February 2025, Goodtech announced an agreement to sell its subsidiary Goodtech Solutions AB to Lazarus Industrif\u00f6rvaltning AB. In accordance with the guidelines in IFRS 5, GSABs financials was reported as held for sale in the balance sheet and recorded at the lower of carrying amount and fair value less cost to sell and as discontinued operations in the P&L statement from 2024.
At the time of sale, Goodtech Solutions AB had three outstanding bank guarantees to customers for related projects totalling to 17.0 MSEK, where the issuing bank had security with Goodtech ASA. The bank guarantees had staggered expiration dates of 31 March 2025, 30 June 2025, and 15 September 2025. Following the transaction, Goodtech Solutions AB registered as insolvent on 25 March 2025. The insolvency impacted the above-mentioned bank guarantees, and the total effect of 14.2 MNOK were presented as discontinued operations in 2025. No further bank guarantees remain related to Goodtech Solutions AB.
Goodtech Solution AS is presented on a separate line in the statement of comprehensive income in accordance with the presentation requirements of IFRS 5. The discontinued operations in Sweden (Goodtech Solutions AB) delivered a loss after tax of 5.9 MNOK in 2025, compared to a loss of 31.6 MNOK for the twelve-month period in 2024. The losses in 2024 included impairment of goodwill, deferred tax and other write-downs of 14 MNOK.
Statement of Income, discontinued operations
Loss before income tax and gain-on-sale of discontinued operations
Gain-on-sale of discontinued operations
Income/(loss) from discontinued operations, net after income tax
Statement of Cash Flows, discontinued operations
Net cashflow from disc. op. \u2013 operating activities
Net cashflow from disc. op. \u2013 investing activities
Net cashflow from in disc. op \u2013 financing activities
Net change in cash and cash equivalents
Cash and Cash equivalents at the beginning of the period
Cash and cash equivalents at end of period
Net cash flow from discontinued operations
Cash in GS AB at time of sale
Net proceeds from sale of subsidiary
Statement of Financial Position, discontinued operations
Property, plant and equipment
Other current receivables
Cash and cash equivalents
Other current liabilities
Current lease liabilities
Current contract liabilities
Axges AB (former Goodtech Environmental Solution, GES AB)
On 20 December 2022, Goodtech announced an agreement with NCC to sell the Group's biogas, water and wastewater expertise in \u00c5land. The remaining business was put up for sale along with the property. On July 1, 2024, Axges sold the building and property assets of the company for a total of 1.8 MEUR to Zero Ventures AB in \u00c5land. After the transaction, Goodtech owned 100% of the shares and on 31 March 2025, Axges AB was registered as insolvent. In accordance with the guidelines in IFRS 5, GES ABs financials were reported as held for sale in the balance sheet and recorded at the lower of carrying amount and fair value less cost to sell and as discontinued operations in the P&L statement from 2022.
At the time of insolvency, three outstanding performance and warranty guarantees where the issuing bank has security with Goodtech ASA remained. The outstanding performance and warranty guarantees amount to 2.1 MNOK with staggered expiration dates of 01 June 2028 and 31 December 2028. No provisions have been made related to these guarantees
Axges AB is presented on a separate line in the statement of comprehensive income in accordance with the presentation requirements of IFRS 5. The discontinued operations in Finland delivered a loss after tax of 5.1 MNOK in 2025, compared to a loss of 8.3 MNOK for the twelve-month period in 2024.
Statement of Income, discontinued operations
Loss before income tax and gain-on-sale of discontinued operations
Gain-on-sale of discontinued operations
Income/(loss) from discontinued operations, net after income tax
Statement of Cash Flows, discontinued operations
Net cashflow from disc. op. \u2013 operating activities
Net cashflow from disc. op. \u2013 investing activities
Net cashflow from in disc. op \u2013 financing activities
Net change in cash and cash equivalents
Cash and Cash equivalents at the beginning of the period
Cash and cash equivalents at end of period
Net cash flow from discontinued operations
Cash in Axges AB at time of insolvency
Net proceeds from discontinued operation
Statement of Financial Position, discontinued operations
Other current receivables
Cash and cash equivalents
Total assets of discontinued operations
Other current liabilities
Total liability of discontinued operations
Note 3 - Operating Segments
IFRS\u202f8 Operating Segments requires that segment information be presented based on the internal management reporting used by the Group\u2019s chief operating decisionmaker (CODM) when assessing performance and allocating resources. Based on the structure of the internal reporting and management\u2019s assessment of what provides relevant and meaningful information to external users of the financial statements, the Group has concluded that it operates as one reportable operating segment. Accordingly, further disaggregation is not considered appropriate.
The table below presents financial information for the \u201cOperating Segment\u201d and for \u201cOther\u201d. \u201cOther\u201d includes activities and costs that are not attributed to the operating segment, including the Group\u2019s administrative expenses and other common costs that cannot be directly allocated to the operating segment. Transactions and transfers between the operating segment and the parent company are conducted on arm\u2019s-length terms equivalent to those applied in external business relationships.
In 2025, the Swedish company Goodtech AB operated solely as a service company for Goodtech AS and therefore forms part of the Group\u2019s single operating segment.
Assets reported under \u201cOther\u201d represent assets held by the parent company.
Net operating revenue after external project costs
Salary and personnel cost
Depreciation and amortization
Total assets continued operations
Investments in fixed assets
IFRS\u202f8 Operating Segments requires that segment information be presented based on the internal management reporting used by the Group\u2019s chief operating decisionmaker (CODM) when assessing performance and allocating resources. Based on the structure of the internal reporting and management\u2019s assessment of what provides relevant and meaningful information to external users of the financial statements, the Group has concluded that it operates as one reportable operating segment. Accordingly, further disaggregation is not considered appropriate.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page61-cflshid_10435-tag399380": {
"value": "Net operating revenue after external project costs
Salary and personnel cost
Depreciation and amortization
Total assets continued operations
Investments in fixed assets
Note 4 - Revenue from Contracts with CustomersAccounting Policy
The Group\u2019s main business consists of delivering projects based on specialist expertise within automation, IT, electrical, power, mechanical, and process engineering disciplines. In addition, the Group generate revenue from the sale of packaging and technology products to customers in Japan and Chile, as well as from licence agreements and service contracts.
The product Groups presented in the table below reflect the Group's internal reporting structure and are used as the categories for disaggregation of revenue:
Fixed-price projects
Fixed-price projects consist of integrated deliveries of goods and services. Revenue is recognized over time based on the degree of completion of the project, primarily using an input method. Progress is typically measured using input methods such as incurred costs relative to the estimated total costs to complete the delivery, or incurred hours relative to the estimated total hours to complete the delivery. The method applied in each project reflects the input factor that best captures the Group\u2019s effort in progressing towards completion.
These measurement methods are considered the most accurate in reflecting the Group's progress towards fulfilling the performance obligation. The asset is specifically tailored to the customer and cannot be used by others without significant modifications. Payment terms for construction contracts are largely based on contractually stipulated milestone billings, which are established at contract inception.
Time-and-materials projects
Time-and-materials projects are ongoing time-based performance obligations. The services may be sold separately or bundled together with the sale of goods. The performance obligation is satisfied on an ongoing basis as the customer simultaneously receives and consumes the benefits of the services provided by the Group. Payment terms typically range between NET 14 and 30 days.
Product sales
Product sales represent the Group's sales of packaging and technology products to the Group's customers in Japan and Chile. The products are associated with the Group's PORTABULK\u00ae brand. The performance obligation is generally satisfied upon delivery of the goods, at which point invoicing also occurs. Revenue is recognized at the time of delivery, in accordance with the agreed INCOTERM terms for the specific delivery. Payment terms typically range between NET 14 and 30 days.
The Group offers retrospective volume discounts to selected customers if the quantity of goods purchased exceeds a contractual predefined threshold. Discounts are offset against accounts receivable. To estimate the variable consideration related to expected future discounts, the Group applies the most likely amount method for contracts with a single volume threshold and the expected value method for contracts with multiple thresholds. The recognized liability for expected reimbursements related to retrospective volume discounts is disclosed in \u201cNote 22 - Contractual Obligations and Repayment Obligations\u201d.
Services and Licenses
Service revenue consists of ongoing time-based performance obligations, typically delivered after project completion in accordance with the underlying contracts. Services require both ad-hoc and recurring follow-up from the Group. The performance obligation is satisfied on an ongoing basis, as the customer simultaneously receives and consumes the benefits of the services provided by the Group. Payment terms typically range between NET 14 and 30 days.
License revenue relates to software licenses that the Group resells to customers. As the Group acts solely as an intermediary in these arrangements, the Group does not control the underlying licenses before transfer to the customer. Revenue from licenses is therefore recognized on a net basis at the point in time when the license is transferred.
Guarantees
The Group provides warranties covering the repair of defects that existed at the time of sale, in accordance with applicable legislation in the relevant jurisdictions. Provisions are recognized and updated on an ongoing basis to reflect expected future warranty obligations of this nature. For further details, see \u00abNote\u202f23 \u2013 Provisions\u00bb.
Significant accounting judgements, estimates and assumptions The Group\u2019s business primarily consists of project execution. Invoices to customers are either invoiced based on hours incurred or based on fixed-price elements. At each period date, the Group assesses the probability that hours incurred are billable to the customer and estimates the remaining cost required to complete ongoing projects.
Significant uncertainty relates to the assessment and measurement of change orders, claims, other contract modifications, and volume discounts. These areas require management judgement and involve inherent estimation risk, as changes in underlying assumptions may materially affect the timing and amount of revenue recognized and the valuation of related contract assets and liabilities.
Portion recognized at a specific point in time
Portion recognized over time
2024
Portion recognized at a specific point in time
Portion recognized over time
In 2025, a major Norwegian process-industry customer represented 14 percent of the Group\u2019s total revenue (2024: 6 percent), primarily related to fixed-price contracts. In 2024, another significant Norwegian industrial customer represented 19 percent of the Group\u2019s total revenue (2025: 6 percent), primarily under time-and-materials arrangements.
Performance obligations
The transaction price allocated to the remaining performance obligations on Fixed Price Projects (unfulfilled or partially fulfilled) is as follows:
Remaining performance obligations at year-end
Goodtech's performance obligations are expected to be recognized within one year. Production and delivery are anticipated to occur within one year.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page62-cflshid_11270-tag399366": {
"value": "Accounting Policy
The Group\u2019s main business consists of delivering projects based on specialist expertise within automation, IT, electrical, power, mechanical, and process engineering disciplines. In addition, the Group generate revenue from the sale of packaging and technology products to customers in Japan and Chile, as well as from licence agreements and service contracts.
The product Groups presented in the table below reflect the Group's internal reporting structure and are used as the categories for disaggregation of revenue:
Fixed-price projects
Fixed-price projects consist of integrated deliveries of goods and services. Revenue is recognized over time based on the degree of completion of the project, primarily using an input method. Progress is typically measured using input methods such as incurred costs relative to the estimated total costs to complete the delivery, or incurred hours relative to the estimated total hours to complete the delivery. The method applied in each project reflects the input factor that best captures the Group\u2019s effort in progressing towards completion.
These measurement methods are considered the most accurate in reflecting the Group's progress towards fulfilling the performance obligation. The asset is specifically tailored to the customer and cannot be used by others without significant modifications. Payment terms for construction contracts are largely based on contractually stipulated milestone billings, which are established at contract inception.
Time-and-materials projects
Time-and-materials projects are ongoing time-based performance obligations. The services may be sold separately or bundled together with the sale of goods. The performance obligation is satisfied on an ongoing basis as the customer simultaneously receives and consumes the benefits of the services provided by the Group. Payment terms typically range between NET 14 and 30 days.
Product sales
Product sales represent the Group's sales of packaging and technology products to the Group's customers in Japan and Chile. The products are associated with the Group's PORTABULK\u00ae brand. The performance obligation is generally satisfied upon delivery of the goods, at which point invoicing also occurs. Revenue is recognized at the time of delivery, in accordance with the agreed INCOTERM terms for the specific delivery. Payment terms typically range between NET 14 and 30 days.
The Group offers retrospective volume discounts to selected customers if the quantity of goods purchased exceeds a contractual predefined threshold. Discounts are offset against accounts receivable. To estimate the variable consideration related to expected future discounts, the Group applies the most likely amount method for contracts with a single volume threshold and the expected value method for contracts with multiple thresholds. The recognized liability for expected reimbursements related to retrospective volume discounts is disclosed in \u201cNote 22 - Contractual Obligations and Repayment Obligations\u201d.
Services and Licenses
Service revenue consists of ongoing time-based performance obligations, typically delivered after project completion in accordance with the underlying contracts. Services require both ad-hoc and recurring follow-up from the Group. The performance obligation is satisfied on an ongoing basis, as the customer simultaneously receives and consumes the benefits of the services provided by the Group. Payment terms typically range between NET 14 and 30 days.
License revenue relates to software licenses that the Group resells to customers. As the Group acts solely as an intermediary in these arrangements, the Group does not control the underlying licenses before transfer to the customer. Revenue from licenses is therefore recognized on a net basis at the point in time when the license is transferred.
Guarantees
The Group provides warranties covering the repair of defects that existed at the time of sale, in accordance with applicable legislation in the relevant jurisdictions. Provisions are recognized and updated on an ongoing basis to reflect expected future warranty obligations of this nature. For further details, see \u00abNote\u202f23 \u2013 Provisions\u00bb.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page63-cflshid_11819-tag399382": {
"value": "Performance obligations
The transaction price allocated to the remaining performance obligations on Fixed Price Projects (unfulfilled or partially fulfilled) is as follows:
Remaining performance obligations at year-end
Goodtech's performance obligations are expected to be recognized within one year. Production and delivery are anticipated to occur within one year.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page64-cflshid_12561-tag399367": {
"value": "Note 5 - External Project CostsExternal project costs include goods sold as well as any other third-party project-related procurement costs.
Sum external project costs
Note 6 - Employee Benefit Expenses
Total salaries and personnel cost
Geographical distribution of employees
Total number of employees at the end of the year
Average number of full-time equivalents employed during the period
Of the total salaries and personnel costs, 1.9 MNOK is attributed to equity-based remuneration. Further detailed information regarding the equity-based incentive program (RSU Matching Program) are presented in \u201cNote 33 \u2013 Shared Based Compensation\u201d.
Additional details regarding the compensation for the Group's directors, including executive personnel and members of the Board of Directors, are presented in \u201cNote 15 Benefits to the Board, Management, etc\u201d.
Note 7 - PensionsGoodtech's pension schemes are established in accordance with local legislation and consist of defined contribution plans. A defined contribution plan is a pension arrangement where the Group pays fixed contributions to a pension provider with no further obligations once the contribution has been paid. Contributions are expensed as part of payroll costs in the period in which the employee renders the service.
The Norwegian entities in the Group are subject to the Mandatory Occupational Pension Act, and the pension arrangements offered comply with the requirements of this legislation. The defined contribution plans in Norway cover all employees. The contribution rate is 5% for pensionable salary up to 7.1 times the National Insurance Scheme basic amount (G) and 10% for pensionable salary between 7.1G and 12G.
Most employees in Norway participate in the AFP scheme (Agreement-based Pension), a collective pension arrangement for companies in tariff-regulated sectors. The AFP scheme is jointly administered by employer organisations, trade unions, and the Norwegian state. For accounting purposes, AFP is classified as a defined benefit multi-employer plan. As the Group is not able to identify its share of the scheme\u2019s underlying financial position and performance with sufficient reliability, the scheme is accounted for as a defined contribution plan. Consequently, no AFP-related pension obligations are recognized in the balance sheet, and premiums are expensed as incurred.
The Group\u2019s Swedish operations offer pension plans under the ITP system, including ITP1, ITPK and Alternative ITP, all of which are classified as defined contribution plans. The Group also participates in the ITP2 plan administered by Alect that do not qualify for balance sheet recognition. In accordance with Swedish regulations, the pension obligation is covered via a capital insurance and is accounted for as a defined contribution plan in the Group\u2019s financial statements.
Total pension costs for the Group's defined contribution schemes amount to 23.2 MNOK for 2025 (20.0 MNOK for 2024). These costs are included in payroll expenses in the income statement, see specification \u201cNote 6 \u2013 Employee Benefit Expenses\u201d.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page66-cflshid_13262-tag399368": {
"value": "Note 8 - Other ExpensesPostage and freight, etc.
Total other operating expenses
Compensation to auditors is included in the line for \u201cOther external services\u201d, and is further specified under:
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page66-cflshid_13262-tag399345": {
"value": "Compensation to auditors is included in the line for \u201cOther external services\u201d, and is further specified under:
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page66-cflshid_13262-tag399369": {
"value": "Note 9 - Finance Income and Finance Expense
The note provides an overview of the Group\u2019s financial income and financial expenses, including income and expenses related to the Group\u2019s financing, interest expenses on lease liabilities, foreign exchange effects from receivables and liabilities in foreign currency, as well as gains and losses from financial derivatives.
Net financial income and expense
The Group has a Group account arrangement with Nordea (further described in \u201cNote 19 \u2013 Cash and Cash Equivalents\u201d) with currency top accounts in EUR, SEK, NOK, and USD, each with its own deposit and withdrawal interest rates.
Interest income/expense in each period is calculated per currency, based on whether there is a net overdraft or a net positive balance in the given currency top account. Throughout the year, the balances/overdrafts on these accounts will vary, resulting in both interest income and interest expenses as indicated in the table above.
See also \u201cNote 26 - Financial Risk and Financial Instruments\u201d for a more detailed description of financial risk and capital management as well as currency exchange risk.
In 2025, \u201cOther Financial income\u201d of 0.4 MNOK related to fair value gains on FX-derivatives.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page66-cflshid_13262-tag399435": {
"value": "Interest on loans, operating credit, and lease obligations
Net financial income and expense
The Group has a Group account arrangement with Nordea (further described in \u201cNote 19 \u2013 Cash and Cash Equivalents\u201d) with currency top accounts in EUR, SEK, NOK, and USD, each with its own deposit and withdrawal interest rates.
Interest income/expense in each period is calculated per currency, based on whether there is a net overdraft or a net positive balance in the given currency top account. Throughout the year, the balances/overdrafts on these accounts will vary, resulting in both interest income and interest expenses as indicated in the table above.
See also \u201cNote 26 - Financial Risk and Financial Instruments\u201d for a more detailed description of financial risk and capital management as well as currency exchange risk.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page66-cflshid_13262-tag399428": {
"value": "Interest on loans, operating credit, and lease obligations
Net financial income and expense
The Group has a Group account arrangement with Nordea (further described in \u201cNote 19 \u2013 Cash and Cash Equivalents\u201d) with currency top accounts in EUR, SEK, NOK, and USD, each with its own deposit and withdrawal interest rates.
Interest income/expense in each period is calculated per currency, based on whether there is a net overdraft or a net positive balance in the given currency top account. Throughout the year, the balances/overdrafts on these accounts will vary, resulting in both interest income and interest expenses as indicated in the table above.
See also \u201cNote 26 - Financial Risk and Financial Instruments\u201d for a more detailed description of financial risk and capital management as well as currency exchange risk.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page66-cflshid_13549-tag399383": {
"value": "",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page66-cflshid_13549-tag399384": {
"value": "Interest on loans, operating credit, and lease obligations
The tax expense reported in the income statement consists of payable tax and changes in deferred tax. Deferred tax/tax benefit is calculated on all differences between accounting and tax values of assets and liabilities, as well as tax losses carried forward.
Deferred tax and deferred tax benefit are measured based on the expected future tax rate of the companies in the Group where temporary differences have occurred. Deferred tax and deferred tax benefit are recorded at nominal value and are classified as long-term liabilities and assets in the balance sheet. Deferred tax benefit is recognized when it is probable that the company will have sufficient taxable profits in future periods to utilize the tax benefit. The Group recognizes previously unrecognized deferred tax benefits to the extent that it has become probable that the Group can utilize the deferred tax benefit. Likewise, the Group will reduce deferred tax benefits to the extent that it no longer considers it probable that it can utilize the deferred tax benefit. Taxes are not offset across borders.
Payable tax and deferred tax are recorded directly against equity to the extent that the tax items relate to equity transactions.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page67-cflshid_13790-tag399423": {
"value": "Note 10 - TaxesThe tax expense reported in the income statement consists of payable tax and changes in deferred tax. Deferred tax/tax benefit is calculated on all differences between accounting and tax values of assets and liabilities, as well as tax losses carried forward.
Deferred tax and deferred tax benefit are measured based on the expected future tax rate of the companies in the Group where temporary differences have occurred. Deferred tax and deferred tax benefit are recorded at nominal value and are classified as long-term liabilities and assets in the balance sheet. Deferred tax benefit is recognized when it is probable that the company will have sufficient taxable profits in future periods to utilize the tax benefit. The Group recognizes previously unrecognized deferred tax benefits to the extent that it has become probable that the Group can utilize the deferred tax benefit. Likewise, the Group will reduce deferred tax benefits to the extent that it no longer considers it probable that it can utilize the deferred tax benefit. Taxes are not offset across borders.
Payable tax and deferred tax are recorded directly against equity to the extent that the tax items relate to equity transactions.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page67-cflshid_13790-tag399386": {
"value": "Tax expense
Change in deferred tax asset
Reconciliation of Tax Expense
The tax expense differs from the amount that would have been recognized if the nominal tax rate had been applied. The difference between the nominal tax rate and the effective tax rate is specified below, where the most significant components are also highlighted.
Profit before tax from continuing operations
Tax expense calculated at a tax rate of 22%
Effect of entities with a different tax rate than Norway
Non-recognized deferred tax asset
There has been no change in the ordinary tax rate for companies domiciled in Norway or other countries that has affected the calculated deferred tax/tax benefit in 2025. A tax rate of 22 percent was used as the basis for calculating the value of deferred tax/tax benefit for the Group\u2019s Norwegian companies. For the Group\u2019s Swedish company, a tax rate of 20.6 percent was used.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page67-cflshid_13790-tag399387": {
"value": "Deferred Tax and Deferred Tax Benefit Presented in the Balance Sheet
Recognized deferred tax asset
The Group makes annual calculations and estimates of the expected taxable income for the Group's companies to assess future taxable utilization. The deferred tax benefit is considered to meet the recognition criteria according to IAS 12 as of December 31, 2025, based on expectations of future results and internal assessments supporting taxable profits.
Specification of Changes in Deferred Tax BenefitNet assets/liabilities as of January 1
Recognized in the income statement
Tax effect of disposals in the fiscal year
Net assets/liabilities as of December 31
The Group's Carry forward Tax Losses
Total carryforward losses
Calculated deferred tax asset
Carry forward Tax Losses Allocated by Country
Total carryforward losses
Note 11 - Earnings per Share
Earnings per share are determined by dividing the profit attributable to the company\u2019s shareholders by the weighted average number of ordinary shares outstanding during the reporting period, as prescribed by IAS\u202f33. The company has also evaluated all potential ordinary shares, including outstanding option programs, to determine whether they would have a dilutive effect on earnings per share.
Net income attributable to the company's shareholders
Weighted average number of shares (in thousands)
Earnings per share attributable to the company's shareholders (NOK)
Weighted average number of diluted shares (in thousands)
Diluted earnings per share attributable to the company\u2019s shareholders (NOK)
Earnings after tax from continued operations
Weighted average number of basic shares (in thousands)
Basic earnings per share from continuing operations (NOK)
Basic earnings per share from continuing operations
Diluted earnings per share from continuing operations
Number of shares in thousands
Issued ordinary shares at period end
Effect of treasury shares
Weighted average number of ordinary shares
Note 11 - Earnings per Share
Earnings per share are determined by dividing the profit attributable to the company\u2019s shareholders by the weighted average number of ordinary shares outstanding during the reporting period, as prescribed by IAS\u202f33. The company has also evaluated all potential ordinary shares, including outstanding option programs, to determine whether they would have a dilutive effect on earnings per share.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page68-cflshid_14744-tag399422": {
"value": "mounts in MNOKNet income attributable to the company's shareholders
Weighted average number of shares (in thousands)
Earnings per share attributable to the company's shareholders (NOK)
Weighted average number of diluted shares (in thousands)
Diluted earnings per share attributable to the company\u2019s shareholders (NOK)
Earnings after tax from continued operations
Weighted average number of basic shares (in thousands)
Basic earnings per share from continuing operations (NOK)
Basic earnings per share from continuing operations
Diluted earnings per share from continuing operations
Number of shares in thousands
Issued ordinary shares at period end
Effect of treasury shares
Weighted average number of ordinary shares
Property, plant and equipment are carried at cost less accumulated depreciation and impairment. Assets are derecognized upon disposal, and any resulting gain or loss is recognized in profit or loss.
Cost includes the purchase price, non-refundable taxes/levies and directly attributable costs required to prepare the asset for its intended use. Routine maintenance is expensed as incurred, whereas expenditures that enhance the asset\u2019s future economic benefits are capitalized. Useful lives, depreciation methods and residual values are reviewed annually.
The categories in the table aggregate different components within each asset class, and the disclosed depreciation rates reflect the range of useful lives applied.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page69-cflshid_15077-tag399421": {
"value": "Cost includes the purchase price, non-refundable taxes/levies and directly attributable costs required to prepare the asset for its intended use. Routine maintenance is expensed as incurred, whereas expenditures that enhance the asset\u2019s future economic benefits are capitalized. Useful lives, depreciation methods and residual values are reviewed annually.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page69-cflshid_15154-tag399432": {
"value": "Acquisition cost as of 01.01.2024
Acquisition cost as of 31/12/2024
Accumulated depreciation as of 01.01.2024
Depreciation for the year
Accumulated depreciation as of 31.12.2024
Carrying amount as of 31.12.2024
Carrying amount as of 01.01.2024
Reclassified as held for sale
Carrying amount as of 01.01.2025
Acquisition cost as of 01.01.2024
Acquisition cost as of 31.12.2024
Accumulated amortization as of 01.01.2024
Amortization for the year
Accumulated amortization as of 31.12.2024
Carrying amount as of 31.12.2024
Under Development/LinearNA/3\u2013 10 years
Acquisition cost as of 01.01.2024
Acquisition cost as of 31/12/2024
Accumulated depreciation as of 01.01.2024
Depreciation for the year
Accumulated depreciation as of 31.12.2024
Carrying amount as of 31.12.2024
Acquisition cost as of 01.01.2025
\u00a0\u00a0\u00a0\u00a0Other Changes
Acquisition cost as of 31.12.2025
Accumulated depreciation as of 01.01.2025
Depreciation for the year
Accumulated depreciation as of 31.12.2025
Carrying amount as of 31.12.2025
Acquisition cost as of 01.01.2025
\u00a0\u00a0\u00a0\u00a0Other Changes
Acquisition cost as of 31.12.2025
Accumulated depreciation as of 01.01.2025
Depreciation for the year
Accumulated depreciation as of 31.12.2025
Carrying amount as of 31.12.2025
Carrying amount as of 01.01.2025
Carrying amount as of 31.12.25
Acquisition cost as of 01.01.2025
Acquisition cost as of 31.12.2025
Accumulated amortization as of 01.01.2025
Amortization for the year
Accumulated amortization as of 31.12.2025
Carrying amount as of 31.12 2025
Under Development/LinearNA/3\u2013 10 years
Note 13 - Right-of-Use AssetsThe note shows the effect of the Group\u2019s lease agreements on the Group\u2019s financial position and financial earnings.
Upon entering a contract, the Group assesses whether the contract is or contains a lease. A contract is considered a lease if it conveys the right to control the use of an asset over a period in exchange for consideration.
The Group has chosen not to capitalise leases that fall under the definition of \u201clow-value assets\u201d and short term leases where the non-cancellable lease period is less than or equal to twelve months. The rental costs for these agreements are expensed directly. Several of the Group\u2019s lease agreements include additional services and components, such as common costs, fuel, and fees. Non-lease components are separated from the lease agreement and recognized as operating expenses in the consolidated financial statements
The Group measures lease liabilities at the commencement date at the present value of the lease payments that are not payable at that time. The Group uses its incremental borrowing rate when the interest rate implicit in the lease cannot be readily determined. The lease term represents the non-cancellable period of the lease agreement, in addition to periods covered by an option to either extend or terminate the lease if the Group is reasonably certain to exercise that option.
The Group does not include variable lease payments in the lease liability. Instead, the Group recognizes these variable lease costs in the income statement. The Group presents its lease liabilities on separate lines in the balance sheet.
Right-of-use assets are depreciated on a straight-line basis over their useful life. The contract periods for property range from one year up to ten years for certain leased plots. Vehicle and office equipment typically have a duration of between two to five years.
Right-of-use assets
Carrying amount as of 01.01.2024
Reclassified as held for sale
Carrying amount as of 01.01.2025
Carrying amount as of 31.12.25
In 2025, \u201cAdjustments\u201d related to KPI adjustments, option exercises and other items, of which option exercises amounted to MNOK 14.1.
Lease LiabilitiesUndiscounted lease liabilities and payment maturities
Total undiscounted lease liabilities as of December 31
Total lease liabilities in the balance sheet as of December 31
Lease payments recognized as other operating expenses in the income statement
Operating expenses for the period related to short-term lease
Operating expenses for the period related to low-value assets
Amounts recognized in the cash flow statement
Payment of lease liability installments
Payment of interest on lease liabilities
Lease payments recognized as other operating expenses in the income statement and cash flow from operating activities
Total cash flow effect of lease assets
Other information \u2013 Sensitivity analysis
Extension options not recognized, discounted
Lease agreements entered into, not commenced and not recognized
Effect on lease liabilities if the discount rate increases by 0,5 %
Effect on lease liabilities if the discount rate decreases by 0,5%
Weighted average marginal borrowing rate
Applied Practical Solutions
As a starting point, the Group determines the lease term as the non-cancellable period of lease in accordance with IFRS 16.18. Consequently, Goodtech does not recognize extension options until it is reasonably certain that such options will be exercised. Likewise, periods beyond a termination option are not included in the lease term unless it can be reasonably certain that the option will not be exercised.
Extension and termination options are assessed when determining the lease term to the extent that the Group is reasonably certain that the option will be exercised. In 2025, an extension option for one of the Group\u2019s locations was exercised during the year. As of the end of 2025, Goodtech has two lease agreement with a termination option and four lease agreements with extension options for which no decision has yet been made regarding exercise.
The lease agreements do not contain clauses that restrict the company\u2019s dividend policy or financing arrangements.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page70-cflshid_15788-tag399372": {
"value": "The note shows the effect of the Group\u2019s lease agreements on the Group\u2019s financial position and financial earnings.
Upon entering a contract, the Group assesses whether the contract is or contains a lease. A contract is considered a lease if it conveys the right to control the use of an asset over a period in exchange for consideration.
The Group has chosen not to capitalise leases that fall under the definition of \u201clow-value assets\u201d and short term leases where the non-cancellable lease period is less than or equal to twelve months. The rental costs for these agreements are expensed directly. Several of the Group\u2019s lease agreements include additional services and components, such as common costs, fuel, and fees. Non-lease components are separated from the lease agreement and recognized as operating expenses in the consolidated financial statements
The Group measures lease liabilities at the commencement date at the present value of the lease payments that are not payable at that time. The Group uses its incremental borrowing rate when the interest rate implicit in the lease cannot be readily determined. The lease term represents the non-cancellable period of the lease agreement, in addition to periods covered by an option to either extend or terminate the lease if the Group is reasonably certain to exercise that option.
The Group does not include variable lease payments in the lease liability. Instead, the Group recognizes these variable lease costs in the income statement. The Group presents its lease liabilities on separate lines in the balance sheet.
Right-of-use assets are depreciated on a straight-line basis over their useful life. The contract periods for property range from one year up to ten years for certain leased plots. Vehicle and office equipment typically have a duration of between two to five years.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page71-cflshid_16365-tag399440": {
"value": "Undiscounted lease liabilities and payment maturities
Total undiscounted lease liabilities as of December 31
Total lease liabilities in the balance sheet as of December 31
Lease payments recognized as other operating expenses in the income statement
Operating expenses for the period related to short-term lease
Operating expenses for the period related to low-value assets
Note 14 - Intangible AssetsIntangible Assets
Intangible assets are recognized if probable future economic benefits attributable to the asset can be demonstrated and the acquisition cost of the asset can be reliably measured. Intangible assets are recognized at acquisition cost less any accumulated amortization and impairment. Acquisition cost also includes internal salary costs if the recognition criteria are met.
Goodwill and other intangible assets with indefinite useful lives are not amortized. Intangible assets with definite useful lives are amortized linearly over their expected useful lives. Amortization is carried out from the time the intangible asset is available for its intended use
Development cost
Expenses related to research activities are recognized as incurred. Development costs are capitalized when it is probable that the project will generate future economic benefits. The prerequisites for capitalization are that the project is technically and commercially feasible, that the Group has sufficient resources to complete the development, and that the costs can be measured reliably. Other development expenses are recognized as incurred. Development costs that have previously been expensed will not be capitalized in subsequent periods.
Goodwill
Goodwill arises from business combinations. Goodwill is recognized when the consideration exceeds the fair value of the identifiable net assets acquired. The identifiable assets and liabilities are measured at fair value at the acquisition date, and the excess purchase price is recorded as goodwill. Goodwill represents future economic benefits that cannot be individually identified or separately recognized.
Impairment of Non-Financial Assets
There is a need for impairment if the carrying amount of an assessment unit exceeds the recoverable amount. Impairment is recognized when the carrying amount exceeds the recoverable amount, defined as the higher of value in use and fair value less costs to sell. Impairment assessments for goodwill are performed at the cash-generating unit level. Goodwill is allocated to the relevant cash-generating units and tested annually, and impairments of non-financial assets other than goodwill are reversed when applicable.
For goodwill and intangible assets under development, an annual impairment test is carried out, regardless of whether there are indications of impairment. If there are indications of impairment during the year, goodwill and other assets with indefinite useful lives are tested when such indications exist.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page72-cflshid_17146-tag399420": {
"value": "Development cost
Expenses related to research activities are recognized as incurred. Development costs are capitalized when it is probable that the project will generate future economic benefits. The prerequisites for capitalization are that the project is technically and commercially feasible, that the Group has sufficient resources to complete the development, and that the costs can be measured reliably. Other development expenses are recognized as incurred. Development costs that have previously been expensed will not be capitalized in subsequent periods.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page72-cflshid_17146-tag399424": {
"value": "Impairment of Non-Financial Assets
There is a need for impairment if the carrying amount of an assessment unit exceeds the recoverable amount. Impairment is recognized when the carrying amount exceeds the recoverable amount, defined as the higher of value in use and fair value less costs to sell. Impairment assessments for goodwill are performed at the cash-generating unit level. Goodwill is allocated to the relevant cash-generating units and tested annually, and impairments of non-financial assets other than goodwill are reversed when applicable.
For goodwill and intangible assets under development, an annual impairment test is carried out, regardless of whether there are indications of impairment. If there are indications of impairment during the year, goodwill and other assets with indefinite useful lives are tested when such indications exist.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page73-cflshid_17499-tag399391": {
"value": "Acquisition cost as of 01.01.2024
Acquisition cost as of 31.12.2024
Accumulated amortization as of 01.01.2024
Amortization for the year
Accumulated amortization as of 31.12.2024
Carrying amount as of 31.12.2024
Under Development/LinearNA/3\u2013 10 years
Acquisition cost as of 01.01.2025
Acquisition cost as of 31.12.2025
Accumulated amortization as of 01.01.2025
Amortization for the year
Accumulated amortization as of 31.12.2025
Carrying amount as of 31.12 2025
Under Development/LinearNA/3\u2013 10 years
Development Projects
The Group\u2019s development projects are initiated either in response to direct customer requests or by identifying market needs that support future profitability. Of total capitalized development costs of MNOK 2.8 in 2025, MNOK 0.8 related to \u201cLT Line\u201d-development and MNOK 1.0 to Standardization Project for Packing Machines. Four development projects were still in progress at year-end, and no amortization was recognized for these projects in 2025.
The Group continuously evaluates its development projects with regard to recoverable value, market relevance, customer needs, and internal benefits. If indicators suggest that carrying values may not be recoverable, an impairment test is performed. Based on these assessments, an impairment of MNOK 2.0 related to Manufacturing Execution System\u2013related solutions associated with project technologies of the divested company Goodtech Solutions AB, was recorded in 2025. In addition, an impairment of MNOK 1.0 related to Wizx 2 was recognized due to the decision to adopt third-party solutions.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page73-cflshid_17497-tag399434": {
"value": "The Group continuously evaluates its development projects with regard to recoverable value, market relevance, customer needs, and internal benefits. If indicators suggest that carrying values may not be recoverable, an impairment test is performed. Based on these assessments, an impairment of MNOK 2.0 related to Manufacturing Execution System\u2013related solutions associated with project technologies of the divested company Goodtech Solutions AB, was recorded in 2025. In addition, an impairment of MNOK 1.0 related to Wizx 2 was recognized due to the decision to adopt third-party solutions.
Testing for Impairment of Cash-Generating Units Involving Goodwill
Impairment testing for cash-generating units (CGUs) with significant carrying amounts of goodwill and intangible assets is based on recoverable amount. The recoverable amount is determined based on an assessment of the cash-generating unit's value in use, where value in use is calculated by discounting expected future cash flows over a period of 5 years, including a terminal value based on the Gordon growth model.
The return requirement applied is a weighted average of the cost of equity and the cost of interest-bearing debt (WACC). The cost of equity is determined by using the Capital Asset Pricing Model (CAPM), while the cost of debt is estimated based on the long-term risk-free interest rate plus a credit margin reflecting the Group\u2019s average long-term loan margin. The Group\u2019s return requirement is reassessed annually to reflect significant changes in underlying market conditions and risk factors.
The companies in the CGU are delivering satisfactory results in 2025, with continued identifiable potential for improvement. Efforts are ongoing to enhance profitability in the units, with a particular focus on utilization, billing rates and revenue categories related to specialist engineering competencies.
The calculation of future cash flows is based on management\u2019s best estimates and incorporates a number of key assumptions, including macroeconomic and market conditions, expected developments in the relevant industries, and the cash-generating units\u2019 ability to generate profitability based on existing contracts and the year-end order backlog.
Cash flow projections for 2026 are based on the budget approved by Group Management and the Board of Directors of Goodtech ASA. Cash flows for the subsequent forecast period (2027\u20132030) are derived from management\u2019s long-term estimates of market developments, expected competitive dynamics, and the cash-generating units\u2019 ability to maintain or increase market share, profitability, and growth.
Management expects continued growth in the markets in which the Group operates, driven by rising demand for automation, robotics and digitalisation in the Nordic industrial sector, supported by ongoing modernisation and Industry\u202f4.0 trends.
Revenue expectations for 2025 are supported by the order backlog at year-end and identified market opportunities. The forecast further assumes revenue growth and gradual improvements in EBITDA margins across the cash-generating unit over the forecast horizon.
Climate riskNo quantitative assessment of climate impact has been incorporated into the cash flow projections. A qualitative assessment has nevertheless been performed, concluding that climate-related factors are expected to have a net positive impact on the Group\u2019s CGUs.
Expected market opportunities include increased demand for process and energy optimizations, automation and digitalization solutions, as well as growth in emerging Nordic industries such as offshore wind, battery production, carbon capture and hydrogen, where Goodtech already has an established presence.
The forecast also reflects planned development costs related to solutions that provide customers with improved insight into environmental documentation and the footprint of their own operations and value chains. Furthermore, Goodtech\u2019s sustainability profile is increasingly important for attracting and retaining both talent and customers, which management considers essential for future growth.
Climate impacts are not expected to adversely affect financial performance, as the Group\u2019s offerings generally support reduced customer emissions and more efficient resource utilization\u2014factors expected to continue driving demand throughout the forecast period.
Sensitivity Analysis
The most significant assumptions in determining the recoverable amount are the discount rate, revenue growth and EBITDA development. As part of the impairment testing, the Group assesses whether reasonably possible changes in these assumptions, consistent with external market information, could cause the carrying amount of a CGU to exceed its recoverable amount.
As of 31 December 2025, Goodtech has concluded that no reasonably changes in key assumptions would result in impairment for CGU Norway, and accordingly no quantitative sensitivity analysis is presented.
Impairment of Goodwill
In conducting the impairment test of goodwill and intangible assets in accordance with IAS 36, no impairment situations have been identified in the CGU Norway as of 31 December 2025.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page73-cflshid_17497-tag399441": {
"value": "Goodwill
Goodtech\u2019s cash-generating units (CGUs) are determined in accordance with IAS 36 based on the lowest level of identifiable and largely independent cash inflows. The Group\u2019s operations in Norway consist of several regional offices that are highly integrated in terms of project execution, resource allocation, customer interaction and tender processes. Cash inflows cannot be attributed to individual regions on a standalone basis, as projects are commonly delivered using resources from multiple
offices and customer relationships are managed across regions. Consequently, the Norwegian operations represent the lowest level at which independent cash inflows can be identified and are therefore treated as one CGU.In 2025, the Swedish subsidiary Goodtech AB operated solely as a service provider to Goodtech AS. As the company has no independent external operations, it forms part of the Group\u2019s single operating segment and is included in the Group\u2019s single cash-generating unit Norway in 2025.
There were no significant additions to goodwill in 2025, consistent with 2024. In 2024, goodwill related to Goodtech Solutions AB was impaired by NOK 5.1 million in connection with the sale, completed in February 2025.
\u00a0
Distribution of Goodwill:
Carrying amount as of 31.12
Testing for Impairment of Cash-Generating Units Involving Goodwill
Impairment testing for cash-generating units (CGUs) with significant carrying amounts of goodwill and intangible assets is based on recoverable amount. The recoverable amount is determined based on an assessment of the cash-generating unit's value in use, where value in use is calculated by discounting expected future cash flows over a period of 5 years, including a terminal value based on the Gordon growth model.
The return requirement applied is a weighted average of the cost of equity and the cost of interest-bearing debt (WACC). The cost of equity is determined by using the Capital Asset Pricing Model (CAPM), while the cost of debt is estimated based on the long-term risk-free interest rate plus a credit margin reflecting the Group\u2019s average long-term loan margin. The Group\u2019s return requirement is reassessed annually to reflect significant changes in underlying market conditions and risk factors.
The companies in the CGU are delivering satisfactory results in 2025, with continued identifiable potential for improvement. Efforts are ongoing to enhance profitability in the units, with a particular focus on utilization, billing rates and revenue categories related to specialist engineering competencies.
The calculation of future cash flows is based on management\u2019s best estimates and incorporates a number of key assumptions, including macroeconomic and market conditions, expected developments in the relevant industries, and the cash-generating units\u2019 ability to generate profitability based on existing contracts and the year-end order backlog.
Cash flow projections for 2026 are based on the budget approved by Group Management and the Board of Directors of Goodtech ASA. Cash flows for the subsequent forecast period (2027\u20132030) are derived from management\u2019s long-term estimates of market developments, expected competitive dynamics, and the cash-generating units\u2019 ability to maintain or increase market share, profitability, and growth.
Management expects continued growth in the markets in which the Group operates, driven by rising demand for automation, robotics and digitalisation in the Nordic industrial sector, supported by ongoing modernisation and Industry\u202f4.0 trends.
Revenue expectations for 2025 are supported by the order backlog at year-end and identified market opportunities. The forecast further assumes revenue growth and gradual improvements in EBITDA margins across the cash-generating unit over the forecast horizon.
Climate riskNo quantitative assessment of climate impact has been incorporated into the cash flow projections. A qualitative assessment has nevertheless been performed, concluding that climate-related factors are expected to have a net positive impact on the Group\u2019s CGUs.
Expected market opportunities include increased demand for process and energy optimizations, automation and digitalization solutions, as well as growth in emerging Nordic industries such as offshore wind, battery production, carbon capture and hydrogen, where Goodtech already has an established presence.
The forecast also reflects planned development costs related to solutions that provide customers with improved insight into environmental documentation and the footprint of their own operations and value chains. Furthermore, Goodtech\u2019s sustainability profile is increasingly important for attracting and retaining both talent and customers, which management considers essential for future growth.
Climate impacts are not expected to adversely affect financial performance, as the Group\u2019s offerings generally support reduced customer emissions and more efficient resource utilization\u2014factors expected to continue driving demand throughout the forecast period.
Sensitivity Analysis
The most significant assumptions in determining the recoverable amount are the discount rate, revenue growth and EBITDA development. As part of the impairment testing, the Group assesses whether reasonably possible changes in these assumptions, consistent with external market information, could cause the carrying amount of a CGU to exceed its recoverable amount.
As of 31 December 2025, Goodtech has concluded that no reasonably changes in key assumptions would result in impairment for CGU Norway, and accordingly no quantitative sensitivity analysis is presented.
Impairment of Goodwill
In conducting the impairment test of goodwill and intangible assets in accordance with IAS 36, no impairment situations have been identified in the CGU Norway as of 31 December 2025.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page76-cflshid_19199-tag399347": {
"value": "Note 15 - Benefits to the Board, Management, etc.Remuneration to the Board, Board Committees, and Group Management
Board remuneration consists of a fixed annual fee based on the individual member\u2019s role, as well as additional fees for committee participation. The fee is approved by the Annual General Meeting and is paid quarterly in arrears. The amounts presented in the table below reflect the remuneration paid in 2025.
See also \u201cNote 24 \u2013 Share Capital, Premium and paid in capital\u201d for an overview of shares owned by the Board and Group management. Shareholdings include those of the individual\u2019s close associates.
Remuneration to the Board
Mimi K. Berdal (chairperson)
Rachid Bendriss (board member from 04.2024)
\u00c5ge Westb\u00f8 (board member)
Frode Haugli (board member)
Benedicte Willumsen Grieg (board member from 04.2024)
Karl Erik Staubo (board member until 04.2024)
Vibeke Str\u00f8mme (board member until 04.2024)
Erland L\u00f8nner\u00f8d (employee representative from 04.2025)
H\u00e5kon Vaag Skj\u00e5k-Br\u00e6k (employee representative from 04.2025)
Peter Strandberg (employee representative from 04.2024)
Renate Borlaug (employee representative from 04.2024)
Thomas Bordvik (employee representative until 04.2024)
Malte Svensson (employee representative until 04.2024)
Remuneration to the Audit and Sustainability Committee
Rachid Bendriss (head of audit and sustainability committee from 05.2024)
Benedicte Willumsen Grieg (member audit and sustainability committee from 05.2024)
\u00c5ge Westb\u00f8 (member audit and sustainability committee)
Karl Erik Staubo (head of audit and sustainability committee until 04.2024)
Vibeke Str\u00f8mme (member audit and sustainability committee until 04.2024)
Remuneration to the Nomination Committee
Stig Grimsgaard Andersen (head of nomination committee)
Eivind Devold (member of nomination committee)
Karl-Erik Staubo (member of nomination committee from 04.2024
Terje Thon (member of nomination committee until 04.2024)
Remuneration to the Remuneration CommitteeThe employee representatives on the Board also receive regular salaries, accrue pension rights and receive other employee benefits in their capacity as employees. These amounts are not included in the table above
Remuneration to Group Management
Compensation to the Group management is paid from the subsidiary Goodtech AS.
Anders Engelsen (CFO from 20.01.2025)
\u00d8yvind Osjord (CFO until 28.02.2025) 1)
Erling Gresvoll Olsen (CSO)
Stefano Bardellotto (CBDO)
Johan H\u00e5kansson (Dir. Bus. Dev. Sweden)
1) Compensation in 2025 consists of salary, holiday pay and consultancy fees
All figures in the table above are presented exclusive of employer's tax. Salary, fees and related remuneration include additional compensation and holiday pay beyond regular monthly salary. Other benefits include insurance agreements, car benefits and electronic communication.
In early January 2025, the shares from the 2024 annual share savings program were distributed to employees. The program offers employees the opportunity to subscribe for shares through an interest-free loan, which is repaid through deduction from salary over a 12-month period from the date of allocation. The terms of the programme are identical for all employees in the Group.
The following primary insiders have received loans in 2025 in connection with subscriptions in the Group's regular share savings program for 2025 for all employees:
-Margrethe Hauge (CEO): 74 250 NOK
-Erling Gresvoll Olsen (CSO): 74 250 NOK
No loans or guarantees have been provided to the board or employees in Group management beyond the loans stated above.
Further information on expensed compensation to the Group\u2019s board and senior executives, as well as bonus schemes, pension schemes, and a statement on the determination of wages and other compensation, is shown in the Group\u2019s annual Remuneration Report for Leading Personnel available at www.goodtech.no
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page78-cflshid_20127-tag399348": {
"value": "Note 16 - InventoryInventory is accounted for at the lower of cost and net realizable value. Net realizable value is estimated as the selling price in the ordinary course of business less estimated costs of completion, marketing, and distribution. Cost is assigned using the FIFO method and includes expenses incurred in acquiring the goods and costs to bring the goods to their current condition and location. Self-produced goods include variable and fixed costs that can be allocated based on the higher of normal and actual capacity utilization.
Cost of goods sold for the period
Carrying amount of inventory pledged as collateral
Inventory primarily includes goods for sale and materials used in the Group's project deliveries. Finished goods primarily relate to purchased automation equipment (PLC, HMI, robot vision camera technology, etc.) with long lead times that are acquired based on ongoing consumption in the Group's project delivery. Write-downs for obsolescence of inventory are recognized as cost of goods sold in the period. The carrying amount of inventory has been pledged as collateral and is included as part of the security arrangements with the bank.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page78-cflshid_20127-tag399357": {
"value": "Inventory is accounted for at the lower of cost and net realizable value. Net realizable value is estimated as the selling price in the ordinary course of business less estimated costs of completion, marketing, and distribution. Cost is assigned using the FIFO method and includes expenses incurred in acquiring the goods and costs to bring the goods to their current condition and location. Self-produced goods include variable and fixed costs that can be allocated based on the higher of normal and actual capacity utilization.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page78-cflshid_20127-tag399395": {
"value": "Note 17 - Trade Receivables and Contract Assets
Trade receivables represent the Group's right to compensation that is unconditional. Trade receivables are recognized at acquisition cost less impairment losses.
The group uses a simplified method for provisioning expected credit losses on customer receivables and measures the loss provision at an amount equal to the expected credit losses over the lifetime. This is done through a combination of individual assessments and template-based assessments based on aging analysis and historical data. Accrued (actual) credit losses directly reduce the carrying amount of the customer receivable and are classified as other operating expenses in the income statement.
Trade Receivables
Allowance for doubtful accounts
Change in allowance for doubtful accounts
Aged Trade ReceivablesContract assets are defined as the right to compensation in exchange for goods or services that the Group has transferred to a customer. If the Group transfers goods or services to a customer before the customer pays the compensation or before the payment term expires, a contract asset is recognized in the balance sheet for earned compensation that is conditional.
Contract Assets
Contract assets as of January 1
Reclassified to trade receivables
Discontinued operations held for sale
Note 18 - Other Current Receivables
Other current receivables have a maturity of less than one year, and nominal value is considered to be equal to fair value. Prepaid expenses mainly consist of costs for accrual in future periods.
Other current receivables
Total other current receivables
Below is a statement of the Group's current receivables, as presented in \u201cNote 17 \u2013 Trade Receivables and Contract Assets\u201d and \u201cNote 18 \u2013 Other Current Receivables\u201d, specified by currency category.
Other current receivables
Total current receivables
Current receivables - carrying amount by currency
Total current receivables
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page78-cflshid_20127-tag399394": {
"value": "Trade receivables represent the Group's right to compensation that is unconditional. Trade receivables are recognized at acquisition cost less impairment losses.
The group uses a simplified method for provisioning expected credit losses on customer receivables and measures the loss provision at an amount equal to the expected credit losses over the lifetime. This is done through a combination of individual assessments and template-based assessments based on aging analysis and historical data. Accrued (actual) credit losses directly reduce the carrying amount of the customer receivable and are classified as other operating expenses in the income statement.
Contract assets are defined as the right to compensation in exchange for goods or services that the Group has transferred to a customer. If the Group transfers goods or services to a customer before the customer pays the compensation or before the payment term expires, a contract asset is recognized in the balance sheet for earned compensation that is conditional.
Other current receivables have a maturity of less than one year, and nominal value is considered to be equal to fair value. Prepaid expenses mainly consist of costs for accrual in future periods.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page78-cflshid_20127-tag399427": {
"value": "Trade Receivables
Allowance for doubtful accounts
Change in allowance for doubtful accounts
Contract assets are defined as the right to compensation in exchange for goods or services that the Group has transferred to a customer. If the Group transfers goods or services to a customer before the customer pays the compensation or before the payment term expires, a contract asset is recognized in the balance sheet for earned compensation that is conditional.
Contract Assets
Contract assets as of January 1
Reclassified to trade receivables
Discontinued operations held for sale
Note 19 - Cash and Cash EquivalentsCash and cash equivalents consist of cash, bank deposits, balances in Group account arrangements, and other short-term, readily convertible investments with an original maturity of up to three months. In the balance sheet, the net positive balance in each currency within the Group account arrangement is presented under cash and cash equivalents. Similarly, net overdrafts in each currency are presented as current interest-bearing liabilities.
In the cash flow statement, the Group account arrangement is included in the balance of cash and cash equivalents. Cash and cash equivalents for continuing operations are presented in the balance sheet, while cash and cash equivalents from discontinued operations are presented under assets held for sale. The cash flow statement includes movements for both continuing and discontinued operations and distinguishes between the cash balances at the bottom of the statement.
Cash and cash equivalents in the balance sheet
The Group has a Group account system with Nordea, where Goodtech ASA is the Group account holder and other Group companies are sub-account holders (participants). Nordea periodically offsets overdrafts and balances against each other so that the net position represents the outstanding balance between the bank and the Group account holder at the given time.
Goodtech has treated deposits/withdrawals in various currencies within the Group account arrangement as separate financial instruments, so that overdrafts on the Group account in each currency are treated as other current liabilities. As of 31 December 2025, Goodtech had a positive Group account balance in all currencies.
In addition to the cash pool, the Group maintains standalone bank accounts outside the arrangement for daily operational purposes and restricted tax withholding funds. Escrow accounts amounted to NOK 14.6 million as of 31 December 2025.
Total cash and cash equivalents in the balance sheet are thus distributed as follows:
Escrow accounts by currency
The Group has a revolving credit facility of NOK 55 million and an additional NOK 25 million seasonal credit facility. Neither of these facilities had been utilized and available liquidity, including overdraft facilities, amounted to NOK 212.0 million as of 31 December 2025.
Information regarding covenants and foreign currency exposure is provided in \u201cNote 20 \u2013 Interest- Bearing Loans and Credits\u201d and \u201cNote 26 \u2013 Financial Risk and Financial Instruments\u201d.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page80-cflshid_21246-tag399396": {
"value": "Cash and cash equivalents consist of cash, bank deposits, balances in Group account arrangements, and other short-term, readily convertible investments with an original maturity of up to three months. In the balance sheet, the net positive balance in each currency within the Group account arrangement is presented under cash and cash equivalents. Similarly, net overdrafts in each currency are presented as current interest-bearing liabilities.
In the cash flow statement, the Group account arrangement is included in the balance of cash and cash equivalents. Cash and cash equivalents for continuing operations are presented in the balance sheet, while cash and cash equivalents from discontinued operations are presented under assets held for sale. The cash flow statement includes movements for both continuing and discontinued operations and distinguishes between the cash balances at the bottom of the statement.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page80-cflshid_21246-tag399418": {
"value": "Escrow accounts by currency
Note 20 - Interest-Bearing Loans and CreditsLoans and other financial liabilities are initially recognized at fair value when the loan disbursement occurs, less transaction costs. In subsequent periods, the loans are recognized at amortized cost using the effective interest method. Amortized cost is the amount at which the financial obligation is initially measured less repayments (installments, interest, and fees), including effective interest.
A financial liability is derecognized when the obligation is discharged, cancelled, or expires. If an existing liability is replaced by a new liability from the same lender with substantially different terms, or if the terms of an existing liability are significantly modified, the original liability is derecognized, and a new liability is recognized. The difference in carrying amount of the original liability and the new liability is recognized in profit or loss.
Scheduled repayments and the part of non-current debt that falls due within one year are included in interest-bearing short-term debt.
Goodtech has an agreement with Nordea, which serve as the Group's main banking partner. The arrangement includes both overdraft facilities and long-term loans, as well as the Group\u2019s guarantee framework. Credit and guarantee limits are subject to annual renewal.
For the Group\u2019s credit facilities, the applicable financial covenant requires that, if any amounts are outstanding, the Group must maintain a Net interest-bearing debt / 12-month rolling EBITDA ratio of less than 2.5. This covenant is measured quarterly. Goodtech has complied with these covenants throughout 2025 and as of December 31, 2025.
Interest Bearing Debt
Interest-bearing loans and credits
Total interest-bearing loans and credits
As of 31 December 2025, the Group had no drawdowns in any currencies within the Group\u2019s cash pool accounts, and all interest-bearing liabilities related solely to recognized lease liabilities.
Classification in the Balance Sheet
Classification in the balance sheet
Total interest-bearing loans and credits
Maturity distribution of interest-bearing debt
Total interest-bearing loans and credits
Accounts with short-term operating credits are not included in the maturity overview.
\u00a0Overview of Utilized and Unutilized Loan FacilitiesNordea Group \u2013 Overdraft facility
7-day NIBOR + 1.25% facility fee 0.125% per quarter
Nordea Group - Seasonal credit facility
7-day NIBOR + 1.25% facility fee 0.125% per quarter
Overview of Utilized and Unutilized Guarantee Limits
Nordea Group \u2013 Guarantee limits
Collateral and Guarantees
As security for the Group\u2019s banking arrangements, Nordea has a first-priority interest over property, plant and equipment, inventory and trade receivables within the Goodtech Group, with the upper limits of MNOK 20 in \u201cProperty, Plant and Equipment\u201d, MNOK 100 on \u201cInventory\u201d, and MNOK 100 in \u201cTrade receivables\u201d. In addition, Nordea has a cross-default clause and a Material Adverse Change clause.
The carrying amounts of tangible assets, inventory and receivables pledged as collateral to Nordea as of December 31, 2025 was:
Property, plant and equipment
Assets pledged as collateral 31 December, 2025
Reconciliation of Cash Flows from Financing Activities
Interest-bearing loans and credits as of January 1
Currency effect on opening balance in SEK and EUR
Lease liabilities deducted from sold business and held for sale
Changes with cash flow effects Payments of installments and lease liabilities
Change in overdraft facility
Change in classification of overdraft facility
Interest-bearing loans and credits as of December 31
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page81-cflshid_21753-tag399360": {
"value": "Loans and other financial liabilities are initially recognized at fair value when the loan disbursement occurs, less transaction costs. In subsequent periods, the loans are recognized at amortized cost using the effective interest method. Amortized cost is the amount at which the financial obligation is initially measured less repayments (installments, interest, and fees), including effective interest.
A financial liability is derecognized when the obligation is discharged, cancelled, or expires. If an existing liability is replaced by a new liability from the same lender with substantially different terms, or if the terms of an existing liability are significantly modified, the original liability is derecognized, and a new liability is recognized. The difference in carrying amount of the original liability and the new liability is recognized in profit or loss.
Scheduled repayments and the part of non-current debt that falls due within one year are included in interest-bearing short-term debt.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page81-cflshid_21753-tag399409": {
"value": "For the Group\u2019s credit facilities, the applicable financial covenant requires that, if any amounts are outstanding, the Group must maintain a Net interest-bearing debt / 12-month rolling EBITDA ratio of less than 2.5. This covenant is measured quarterly. Goodtech has complied with these covenants throughout 2025 and as of December 31, 2025.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page81-cflshid_21753-tag399332": {
"value": "Maturity distribution of interest-bearing debt
Total interest-bearing loans and credits
Accounts with short-term operating credits are not included in the maturity overview.
",
"dimensions": {
"concept": "ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page82-cflshid_22354-tag399430": {
"value": "Collateral and Guarantees
As security for the Group\u2019s banking arrangements, Nordea has a first-priority interest over property, plant and equipment, inventory and trade receivables within the Goodtech Group, with the upper limits of MNOK 20 in \u201cProperty, Plant and Equipment\u201d, MNOK 100 on \u201cInventory\u201d, and MNOK 100 in \u201cTrade receivables\u201d. In addition, Nordea has a cross-default clause and a Material Adverse Change clause.
The carrying amounts of tangible assets, inventory and receivables pledged as collateral to Nordea as of December 31, 2025 was:
Property, plant and equipment
Assets pledged as collateral 31 December, 2025
Trade Payables
Trade payables are non-interest-bearing, and the normal payment term is between 30-60 days.
Other Current Liabilities
Accrued vacation pay/salaries
Other current liabilities
Total other current liabilities
Other Current Liabilities
Accrued vacation pay/salaries
Other current liabilities
Total other current liabilities
Note 22 - Contractual Obligations and Repayment Obligations
Contractual obligations relate to consideration received in advance for work performed under customer contracts. A contractual obligation is an obligation to transfer goods or services to a customer from whom the Group has received consideration (or has an unconditional right to receive consideration). When a customer pays consideration before the Group transfers the related goods or services, a contractual obligation is recognized at the time of payment. Contractual obligations are recognized as revenue when the Group satisfies the related performance obligation in accordance with the contract terms.
A repayment obligation represents the requirement to refund all, or part of the consideration received (or expected to be received) from a customer and is measured as the amount that the Group ultimately does not expect to be entitled to. The Group updates its estimates of repayment obligations and the resulting impact on transaction price at the end of each reporting period by reassessing the estimates of variable consideration and any applicable constraint mechanisms.
Contractual Obligations
Advance payments for long-term contracts
Expected repayment from retrospective volume rebates
Total current contract liabilities
A repayment obligation represents the requirement to refund all, or part of the consideration received (or expected to be received) from a customer and is measured as the amount that the Group ultimately does not expect to be entitled to. The Group updates its estimates of repayment obligations and the resulting impact on transaction price at the end of each reporting period by reassessing the estimates of variable consideration and any applicable constraint mechanisms.
Contractual Obligations
Advance payments for long-term contracts
Expected repayment from retrospective volume rebates
Total current contract liabilities
A repayment obligation represents the requirement to refund all, or part of the consideration received (or expected to be received) from a customer and is measured as the amount that the Group ultimately does not expect to be entitled to. The Group updates its estimates of repayment obligations and the resulting impact on transaction price at the end of each reporting period by reassessing the estimates of variable consideration and any applicable constraint mechanisms.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page83-cflshid_22778-tag399401": {
"value": "Note 23 - Provisions
Provisions are recognized when the Group has incurred an obligation (legal or factual) as a result of a past event and it can be demonstrated (more likely than not) that an economic settlement will occur as a result of the obligation, and the amount can be reliably measured. Provisions are reviewed at each balance sheet date, and the level reflects the best estimate of the obligation. When the effect of the time value of money is significant, the obligation is accounted for at the present value of future cash flow.
Guarantees
Warranty provisions relate to expected future costs associated with warranty work on products and services delivered by the Group. The provision is based on the warranty obligations set out in signed contracts, as well as the Group\u2019s historical experience with the frequency and cost of warranty claims. The Group typically provides warranty periods of one to two years on its products and services.
Warranty provisions are incorporated into project forecasts and are accumulated over the life of the project in line with the degree of completion. Upon project completion and handover to the customer, the warranty provision is reassessed and recognized in the provision account in the balance sheet.
Loss Contracts
A provision for onerous (loss-making) contracts is recognized when the Group\u2019s expected revenue from a contract is lower than the unavoidable costs required to fulfil the contractual obligations. In such cases, the Group recognizes the full expected loss on the contract in the period when information becomes available, indicating that expected revenues will be lower than the unavoidable costs.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page84-cflshid_23281-tag399399": {
"value": "Provisions as of January 1
Provisions during the year
Provisions classified as liabilities in disposal group
Provision reversed during the year
Provisions utilized during the year
Provisions as of December 31
Expected Timing of Payments
Within the next 12 months
Provisions as of January 1
Provisions during the year
Provision reversed during the year
Provisions utilized during the year
Provisions as of December 31
Expected Timing of Payments
Within the next 12 months
Provisions
The Group had no outstanding provisions as of 31 December 2025. Provisions in 2024 related to surety obligations arising from the discontinued operations in connection to the bankruptcy of GE AB were fully settled during 2024.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page85-cflshid_23885-tag399351": {
"value": "Note 24 - Share Capital, Premium and paid in capitalShare Capital
The nominal value per share in Goodtech ASA is 2.00 NOK per share. All shares carry equal voting rights. All issued shares are fully paid.
The General Meeting has granted two different mandates to the Board to increase the share capital:
Mandate 1: A capital increase of up to 11.8 MNOK has been granted to provide the Board with flexibility regarding potential acquisitions or similar transactions, as well as to strengthen the company's equity.
Mandate 2: A capital increase of up to 3.0 MNOK has been granted for the purpose of issuing new shares in connection with the implementation of the company's incentive schemes.
Both mandates are valid until the General Meeting in 2026, but no later than June 30, 2026.
Further information about the resolutions adopted by the Group's General Meeting is available on the Group\u2019s website www.goodtech.no.
Two capital increases were completed in 2025:
-On March 18, 2025, Goodtech approved a capital increase through the issuance of 56 306 new shares at a price of 8.9 NOK per share in a directed issue related to the issuance of shares for company\u2019s incentive scheme (Mandate 2)
-On May 9, 2025, Goodtech approved a capital increase through the issuance of 27 690 new shares at a price of 7.4 NOK per share in a directed issue related to the issuance of shares for company\u2019s incentive scheme (Mandate 2)
Following these actions, the company has an issued share capital of NOK 59 257 742, divided among 29 628 871 shares, each with a nominal value of NOK 2 per share.
Treasury shares
Goodtech ASA owns 480 899 treasury shares at the end of the year, representing 1.6% of the company's registered share capital as of 31.12.2025. As of 31 December 2025, all treasury shares were reserved in connection with the Group's incentive program for key employees (RSU).
The General Meeting has granted the Board two different mandates to repurchase treasury shares:
Mandate 1: Acquisition of own shares with a total nominal value of 5.9 MNOK for strategic purposes.
Mandate 2: Acquisition of own shares with a total nominal value of 3.0 MNOK for use in the employee incentive program.
The mandates are valid until the General Meeting in 2026, but no later than June 30, 2026, and are capped such that the total holding of own shares acquired under the two mandates cannot exceed 10% of the outstanding shares in the market.
The Board of Directors proposed dividend of NOK 0.50 per share for the financial year 2025, subject to approval by the Annual General Meeting 30 April 2026. This represents approximately 50% of net profit after tax for continuing operations, in line with the Group\u2019s dividend policy. No dividend was paid in 2024.
Remuration Report More information about the company's incentive programs and compensation for key employees can be found in the following three locations:
-\u201cNote 15 \u2013 Benefits to the Board, Management etc.\u201d and \u201cNote 33 \u2013 Share Based Compensation\u201d
-The 2025 Remuneration Report for Leading Personnel (available at www.goodtech.no)
-The company's Guidelines for Remuneration of Leading Personnel (available at www.goodtech.no)
Top 20 largest shareholders in Goodtech 31 December 2025
SKANDINAVISKA ENSKILDA BANKEN AB
Total shares owned by top 20 shareholders
Total number of shares including treasury shares
Treasury shares owned by Goodtech ASA
Total number of shares outstanding excluding treasury shares
Shares owned by the Board and Management as of 31.12.2025
Mimi K. Berdal (Chairman), through MKB Invest AS and own shares
\u00c5ge Westb\u00f8 (Board member), through Westhawk AS, Westknight AS and own shares
Frode Haugli (Board member), through Edorf Invest AS and own shares
Rachid Bendriss (Board member) through Celisa Capital AS and own shares
Benedicte W.Grieg (Board member)
Erland L\u00f8nner\u00f8d (Board member, employee representative from April 2025)
H\u00e5kon Skj\u00e5k Br\u00e6k (Board member, employee representative from April 2025)
Erling Gresvoll Olsen (CSO)
Stefano Bardelletto (Director Business Development) through Icaro AS and own shares
Johan H\u00e5kansson (Director Business Development Sweden)
An updated overview of the company's 20-largest shareholders is available on the company's website
https://www.goodtech.no/investor/ As of the end of 2025, Goodtech ASA had 2 587 shareholders compared to 2 688 at the end of 2024 Price Development
At the end of the year, the shares were listed at NOK 9.78 per share, compared to NOK 9.96 at the end of 2024.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page85-cflshid_23904-tag399402": {
"value": "Share Capital
The nominal value per share in Goodtech ASA is 2.00 NOK per share. All shares carry equal voting rights. All issued shares are fully paid.
The General Meeting has granted two different mandates to the Board to increase the share capital:
Mandate 1: A capital increase of up to 11.8 MNOK has been granted to provide the Board with flexibility regarding potential acquisitions or similar transactions, as well as to strengthen the company's equity.
Mandate 2: A capital increase of up to 3.0 MNOK has been granted for the purpose of issuing new shares in connection with the implementation of the company's incentive schemes.
Both mandates are valid until the General Meeting in 2026, but no later than June 30, 2026.
Further information about the resolutions adopted by the Group's General Meeting is available on the Group\u2019s website www.goodtech.no.
Two capital increases were completed in 2025:
-On March 18, 2025, Goodtech approved a capital increase through the issuance of 56 306 new shares at a price of 8.9 NOK per share in a directed issue related to the issuance of shares for company\u2019s incentive scheme (Mandate 2)
-On May 9, 2025, Goodtech approved a capital increase through the issuance of 27 690 new shares at a price of 7.4 NOK per share in a directed issue related to the issuance of shares for company\u2019s incentive scheme (Mandate 2)
Following these actions, the company has an issued share capital of NOK 59 257 742, divided among 29 628 871 shares, each with a nominal value of NOK 2 per share.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page85-cflshid_23904-tag399403": {
"value": "Treasury shares
Goodtech ASA owns 480 899 treasury shares at the end of the year, representing 1.6% of the company's registered share capital as of 31.12.2025. As of 31 December 2025, all treasury shares were reserved in connection with the Group's incentive program for key employees (RSU).
The General Meeting has granted the Board two different mandates to repurchase treasury shares:
Mandate 1: Acquisition of own shares with a total nominal value of 5.9 MNOK for strategic purposes.
Mandate 2: Acquisition of own shares with a total nominal value of 3.0 MNOK for use in the employee incentive program.
The mandates are valid until the General Meeting in 2026, but no later than June 30, 2026, and are capped such that the total holding of own shares acquired under the two mandates cannot exceed 10% of the outstanding shares in the market.
The Board of Directors proposed dividend of NOK 0.50 per share for the financial year 2025, subject to approval by the Annual General Meeting 30 April 2026. This represents approximately 50% of net profit after tax for continuing operations, in line with the Group\u2019s dividend policy. No dividend was paid in 2024.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page87-cflshid_24786-tag399352": {
"value": "Note 25 - Group CompaniesGoodtech Solutions AB and Environmental Solutions AB were both classified as disposal groups held for sale as of 31 December 2024. On 10 February 2025, Goodtech divested its subsidiary Goodtech Solutions AB to Lazarus Industrif\u00f6rvaltning AB. Following the transaction, Goodtech Solutions AB registered as insolvent on 25 March 2025. On 31 March 2025, Axges AB (formerly Goodtech Environmental Solutions AB) was declared insolvent. For additional information, refer to \u201cNote 32 \u2013 Held for Sale and Discontinued Operations\u201d.
Goodtech AB was established on 27 January 2025 and became a wholly owned subsidiary of Goodtech ASA from 30 January 2025. The establishment was carried out to retain key strategic initiatives and maintain the Group\u2019s operational presence and position within the Nordic region
All subsidiaries are consolidated in the Group financial statements, and the voting rights are attached to ordinary shares. There were no non-controlling interests as of December 31, 2025, or December 31, 2024.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page88-cflshid_25019-tag399413": {
"value": "Note 26 - Financial Risk and Financial InstrumentsThe Group operates in several European countries, as well as in America and Asia, and is primarily exposed to interest rate risk, currency risk, liquidity risk and credit risk. The Board of Directors and Group management perform an annual risk assessment across the Group\u2019s business areas, together with a review of the Group\u2019s risk management procedures. Group management is responsible for evaluating these risks and continuously updating the guidelines for their management. Management within each business region is responsible for ongoing monitoring of risk conditions within their respective areas.
Capital Management
The board and management of Goodtech work continuously to ensure a robust capital structure and adequate financing within the Group, enabling it to pursue risk-adjusted opportunities while maintaining the confidence of shareholders, creditors, and other market participants.
The Group actively manages its liquidity and capital structure based on an ongoing assessment of the economic environment in which it operates, as well as short - and medium-term outlook.
The Group monitors its capital structure by considering the following parameters:
-Debt ratio: Defined as net interest-bearing debt divided by equity
-Equity ratio: Defined as equity divided by total assets
-Covenants: Concurrently, Goodtech is managed with a focus on covenants related to its debt financing, as further discussed in \u201cNote 20 \u2013 Interest-Bearing Loans and Credits\u201d. No companies within the Group are subject to external capital requirements beyond those imposed by Nordea Group account arrangement.
Credit Risk
Goodtech has established procedures for assessing creditworthiness for both existing and new customer and supplier relationships. As of 31 December 2025, the risk of financial default among the Group\u2019s counterparties is considered moderate. Routine provisions for expected credit losses on trade receivables are made on a regular basis and are further described in \u201cNote 17 \u2013 Trade Receivables and Contract Assets\u201d. The Group has not identified any significant additional credit risk related to its counterparties.
The Group's project portfolio is naturally diversified across customers and industries\u2014both in terms of number and size\u2014which results in a moderate concentration of credit risk in ongoing costumer relationships as of December 31, 2025. Goodtech primarily serve large industrial Groups, which are generally assessed to have higher creditworthiness.
The Group considers its maximum credit risk exposure to be the book values of trade receivables and other current assets.
Maximum Credit Exposure
Trade receivables (note 17)
Contract assets (note 17)
Other current receivables (note 18)
Cash and cash equivalents (note 19)
Interest Rate Risk
The long-term objective of the Group\u2019s interest rate risk management is to limit financial risk while ensuring competitive net interest costs over time. The Group's interest rate risk primarily arises from financing with floating interest rates.
As of 31 December 2025, surplus liquidity is held in bank deposits, while interest-bearing liabilities consist solely of IFRS\u202f16 lease liabilities. As the discount rates applied to most IFRS\u202f16 lease liabilities are fixed, they contribute only marginally to the Group\u2019s overall interest rate risk. Consequently, the Group had limited exposure to interest rate risk as of 31 December 2025.
Liquidity Risk
Liquidity risk is defined as the risk that the Group will not be unable to meet its financial obligations as they fall due. Liquidity management aims to ensure that Group maintains sufficient available liquidity to meet obligations at maturity. The Group's
9Additionally, the Group has established a multi\u2011currency cash pool system that helps mitigate currency risk and reduce the need for derivatives. The company aims to achieve a natural hedge by aligning customer invoicing currencies with those used for supplier payments. For selected contracts where Goodtech is exposed to significant foreign\u2011currency risk, the Group enters into forward contracts covering a defined portion of the contract value. In 2025, the Group entered into one FX derivative to hedge USD exposure until March 2026. The derivative had a fair value of NOK 0.4 million as of 31 December 2025.Cash pool amounts as of 31 December were distributed by currency as shown in the table below:
Escrow accounts by currency
The carrying amount of the Group\u2019s net investments in foreign entities fluctuates with changes in NOK and other relevant currencies. The Group\u2019s profit after tax is also affected by exchange rate movements, as the results of foreign subsidiaries are translated to NOK using a weighted average exchange rate for the reporting period. As Goodtech AB in 2025 in primarily operated as service company for Goodtech AS in 2025, the Group's profit before tax and equity are limited exposed to potential fluctuations in NOK.
The following exchange rates have been used for conversion of balance items (closing rates as of 31.12):
Determination of Fair Value
Goodtech holds financial assets and liabilities measured at amortized cost, for which the carrying amounts are considered to approximate fair value. In addition, the Group holds a derivative financial instrument measured at fair value, with a carrying amount of NOK\u202f0.4\u202fmillion. Due to its immateriality the derivate is classified under \u201cOther current receivables\u201d.
Categories of Financial InstrumentsFinancial instruments measured at fair value
Financial instruments measured at amortized cost
Other current receivables
Cash and cash equivalents
Non-current interest-bearing debt
Current interest-bearing debt
Other current liabilities
Total financial instruments
Financial instruments measured at fair value
Financial instruments measured at amortized cost
Other current receivables
Cash and cash equivalents
Non-current interest-bearing debt
Current interest-bearing debt
Other current liabilities
Total financial instruments
Valuation Hierarchy
The Group classifies fair value measurements into a hierarchy that reflects the significance of the inputs used in the valuation techniques applied. No financial assets or liabilities were reclassified between measurement categories (from amortised cost to fair value, or vice versa), during the period.
The valuation hierarchy is defined as follows:
-Level 1: Fair value is measured using quoted prices in active markets for identical financial instruments.
-Level 2: Fair value is measured using other observable inputs than those used in Level 1, either directly (prices) or indirectly (derived from prices).
-Level 3: Fair value is measured using inputs that are not based on observable market data (unobservable inputs).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page88-cflshid_25038-tag399410": {
"value": "The Group operates in several European countries, as well as in America and Asia, and is primarily exposed to interest rate risk, currency risk, liquidity risk and credit risk. The Board of Directors and Group management perform an annual risk assessment across the Group\u2019s business areas, together with a review of the Group\u2019s risk management procedures. Group management is responsible for evaluating these risks and continuously updating the guidelines for their management. Management within each business region is responsible for ongoing monitoring of risk conditions within their respective areas.
Capital Management
The board and management of Goodtech work continuously to ensure a robust capital structure and adequate financing within the Group, enabling it to pursue risk-adjusted opportunities while maintaining the confidence of shareholders, creditors, and other market participants.
The Group actively manages its liquidity and capital structure based on an ongoing assessment of the economic environment in which it operates, as well as short - and medium-term outlook.
The Group monitors its capital structure by considering the following parameters:
-Debt ratio: Defined as net interest-bearing debt divided by equity
-Equity ratio: Defined as equity divided by total assets
-Covenants: Concurrently, Goodtech is managed with a focus on covenants related to its debt financing, as further discussed in \u201cNote 20 \u2013 Interest-Bearing Loans and Credits\u201d. No companies within the Group are subject to external capital requirements beyond those imposed by Nordea Group account arrangement.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page88-cflshid_25038-tag399436": {
"value": "Capital Management
The board and management of Goodtech work continuously to ensure a robust capital structure and adequate financing within the Group, enabling it to pursue risk-adjusted opportunities while maintaining the confidence of shareholders, creditors, and other market participants.
The Group actively manages its liquidity and capital structure based on an ongoing assessment of the economic environment in which it operates, as well as short - and medium-term outlook.
The Group monitors its capital structure by considering the following parameters:
-Debt ratio: Defined as net interest-bearing debt divided by equity
-Equity ratio: Defined as equity divided by total assets
-Covenants: Concurrently, Goodtech is managed with a focus on covenants related to its debt financing, as further discussed in \u201cNote 20 \u2013 Interest-Bearing Loans and Credits\u201d. No companies within the Group are subject to external capital requirements beyond those imposed by Nordea Group account arrangement.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page88-cflshid_25038-tag399358": {
"value": "Credit Risk
Goodtech has established procedures for assessing creditworthiness for both existing and new customer and supplier relationships. As of 31 December 2025, the risk of financial default among the Group\u2019s counterparties is considered moderate. Routine provisions for expected credit losses on trade receivables are made on a regular basis and are further described in \u201cNote 17 \u2013 Trade Receivables and Contract Assets\u201d. The Group has not identified any significant additional credit risk related to its counterparties.
The Group's project portfolio is naturally diversified across customers and industries\u2014both in terms of number and size\u2014which results in a moderate concentration of credit risk in ongoing costumer relationships as of December 31, 2025. Goodtech primarily serve large industrial Groups, which are generally assessed to have higher creditworthiness.
The Group considers its maximum credit risk exposure to be the book values of trade receivables and other current assets.
Maximum Credit Exposure
Trade receivables (note 17)
Contract assets (note 17)
Other current receivables (note 18)
Cash and cash equivalents (note 19)
Interest Rate Risk
The long-term objective of the Group\u2019s interest rate risk management is to limit financial risk while ensuring competitive net interest costs over time. The Group's interest rate risk primarily arises from financing with floating interest rates.
As of 31 December 2025, surplus liquidity is held in bank deposits, while interest-bearing liabilities consist solely of IFRS\u202f16 lease liabilities. As the discount rates applied to most IFRS\u202f16 lease liabilities are fixed, they contribute only marginally to the Group\u2019s overall interest rate risk. Consequently, the Group had limited exposure to interest rate risk as of 31 December 2025.
Currency Risk
Goodtech is exposed to currency risk related to customer projects both within and outside Europe, where contracts are primarily denominated in NOK, SEK, EUR, or USD. Fluctuations in exchange rates may lead to changes in earnings measured in NOK for projects where revenues and costs occur in foreign currencies. The Group's most significant currency exposure therefore relates to SEK, USD, and/or EUR. To reduce this risk, the Group generally seeks to match purchases and sales within individual projects in the same currency.
9Additionally, the Group has established a multi\u2011currency cash pool system that helps mitigate currency risk and reduce the need for derivatives. The company aims to achieve a natural hedge by aligning customer invoicing currencies with those used for supplier payments. For selected contracts where Goodtech is exposed to significant foreign\u2011currency risk, the Group enters into forward contracts covering a defined portion of the contract value. In 2025, the Group entered into one FX derivative to hedge USD exposure until March 2026. The derivative had a fair value of NOK 0.4 million as of 31 December 2025.Cash pool amounts as of 31 December were distributed by currency as shown in the table below:
Escrow accounts by currency
The carrying amount of the Group\u2019s net investments in foreign entities fluctuates with changes in NOK and other relevant currencies. The Group\u2019s profit after tax is also affected by exchange rate movements, as the results of foreign subsidiaries are translated to NOK using a weighted average exchange rate for the reporting period. As Goodtech AB in 2025 in primarily operated as service company for Goodtech AS in 2025, the Group's profit before tax and equity are limited exposed to potential fluctuations in NOK.
The following exchange rates have been used for conversion of balance items (closing rates as of 31.12):
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page88-cflshid_25038-tag399359": {
"value": "Liquidity Risk
Liquidity risk is defined as the risk that the Group will not be unable to meet its financial obligations as they fall due. Liquidity management aims to ensure that Group maintains sufficient available liquidity to meet obligations at maturity. The Group's
strategy is to maintain adequate cash and cash equivalents, and/or credit financing access to credit facilities (further discussed in \u201cNote 20 \u2013 Interest-Bearing Loans and Credits\u201d) to always finance ongoing operations and investments line with the Group\u2019s strategic plan. The Group has a net positive liquidity position as of December 31, 2025. Liquidity is monitored both in the short and long term through active management of working capital, including continuous follow-up of overdue receivables.
The table below provides an overview of the maturity profile for the Group\u2019s financial obligations, based on nominal repayments and estimated interest payments. Estimated future interest payments are based on the maturity structure of the Group\u2019s financial obligations.
Maturity Profile of the Group\u2019s Financial Obligations as of December 31, 2025
Drawings on operating credit
Total interest-bearing debt
Non-interest-bearing debt
Other current liabilities
Liabilities held for sale
Total non-interest-bearing debt
Total interest-bearing and non-interest-bearing debt
Future discount rates, lease liabilities
Total including interest payments
Drawings on operating credit
Total interest-bearing debt
Non-interest-bearing debt
Other current liabilities
Liabilities held for sale
Total non-interest-bearing debt
Total interest-bearing and non-interest-bearing debt
Future discount rates, lease liabilities
Total including interest payments
Determination of Fair Value
Goodtech holds financial assets and liabilities measured at amortized cost, for which the carrying amounts are considered to approximate fair value. In addition, the Group holds a derivative financial instrument measured at fair value, with a carrying amount of NOK\u202f0.4\u202fmillion. Due to its immateriality the derivate is classified under \u201cOther current receivables\u201d.
Categories of Financial InstrumentsFinancial instruments measured at fair value
Financial instruments measured at amortized cost
Other current receivables
Cash and cash equivalents
Non-current interest-bearing debt
Current interest-bearing debt
Other current liabilities
Total financial instruments
Financial instruments measured at fair value
Financial instruments measured at amortized cost
Other current receivables
Cash and cash equivalents
Non-current interest-bearing debt
Current interest-bearing debt
Other current liabilities
Total financial instruments
Valuation Hierarchy
The Group classifies fair value measurements into a hierarchy that reflects the significance of the inputs used in the valuation techniques applied. No financial assets or liabilities were reclassified between measurement categories (from amortised cost to fair value, or vice versa), during the period.
The valuation hierarchy is defined as follows:
-Level 1: Fair value is measured using quoted prices in active markets for identical financial instruments.
-Level 2: Fair value is measured using other observable inputs than those used in Level 1, either directly (prices) or indirectly (derived from prices).
-Level 3: Fair value is measured using inputs that are not based on observable market data (unobservable inputs).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page90-cflshid_26489-tag399414": {
"value": "Determination of Fair Value
Goodtech holds financial assets and liabilities measured at amortized cost, for which the carrying amounts are considered to approximate fair value. In addition, the Group holds a derivative financial instrument measured at fair value, with a carrying amount of NOK\u202f0.4\u202fmillion. Due to its immateriality the derivate is classified under \u201cOther current receivables\u201d.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page91-cflshid_26856-tag399415": {
"value": "Categories of Financial InstrumentsFinancial instruments measured at fair value
Financial instruments measured at amortized cost
Other current receivables
Cash and cash equivalents
Non-current interest-bearing debt
Current interest-bearing debt
Other current liabilities
Total financial instruments
Financial instruments measured at fair value
Financial instruments measured at amortized cost
Other current receivables
Cash and cash equivalents
Non-current interest-bearing debt
Current interest-bearing debt
Other current liabilities
Total financial instruments
Valuation Hierarchy
The Group classifies fair value measurements into a hierarchy that reflects the significance of the inputs used in the valuation techniques applied. No financial assets or liabilities were reclassified between measurement categories (from amortised cost to fair value, or vice versa), during the period.
The valuation hierarchy is defined as follows:
-Level 1: Fair value is measured using quoted prices in active markets for identical financial instruments.
-Level 2: Fair value is measured using other observable inputs than those used in Level 1, either directly (prices) or indirectly (derived from prices).
-Level 3: Fair value is measured using inputs that are not based on observable market data (unobservable inputs).
",
"dimensions": {
"concept": "ifrs-full:ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page92-cflshid_27545-tag399404": {
"value": "Note 27 - Contingent LiabilitiesOperational and Project Risk, and Uncertainty
The Group occasionally receives claims arising from its ordinary operations. These may include warranty claims and claims for damages related to injury to persons or property that have occurred from the use of the Group's products and solutions. Management is not aware of any ongoing matters that are expected to result in significant obligations for the Group.
The Group undertakes projects under long-term contracts, some of which are fixed-price total contracts. Delays in delivery, failure to meet performance guarantees, or increases in project costs may result in costs that cannot be recovered and that may exceed the revenues from the respective project. Where a project is identified as loss-making, a provision is recognized to cover the expected future losses. The accounting treatment is based on the information and assessments available at the reporting date. Circumstances may change in subsequent periods, and the final outcome may therefore differ from the estimates made when preparing the financial statements.
Legal Disputes
As of December 31 2025, the Group was not involved in any legal disputes.
Bank and Group Guarantees
The Group has provided security to Nordea in connection with the Group's its overdraft and guarantee facilities. Further details regarding these securities are disclosed in \u201cNote 20 \u2013 Interest-Bearing Loans and Credits\u201d.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page92-cflshid_27564-tag399405": {
"value": "Operational and Project Risk, and Uncertainty
The Group occasionally receives claims arising from its ordinary operations. These may include warranty claims and claims for damages related to injury to persons or property that have occurred from the use of the Group's products and solutions. Management is not aware of any ongoing matters that are expected to result in significant obligations for the Group.
The Group undertakes projects under long-term contracts, some of which are fixed-price total contracts. Delays in delivery, failure to meet performance guarantees, or increases in project costs may result in costs that cannot be recovered and that may exceed the revenues from the respective project. Where a project is identified as loss-making, a provision is recognized to cover the expected future losses. The accounting treatment is based on the information and assessments available at the reporting date. Circumstances may change in subsequent periods, and the final outcome may therefore differ from the estimates made when preparing the financial statements.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page92-cflshid_27564-tag399353": {
"value": "Note 28 - Transactions with Related Parties
Goodtech ASA is the parent company and holds both direct and indirect ownership and control of two subsidiaries as of December 31, 2025. These companies are listed in \u201cNote 25 \u2013 Group Companies\u201d. Transactions between Group companies are eliminated in the consolidated financial statements. Intercompany balances with the parent company are disclosed in \u201cNote 9 \u2013 Intercompany Balances with Companies in the Same Group\u201d of Goodtech ASA's financial statements.
Goodtech occasionally engages in purchase and sale transactions with related parties as part of its normal business operations. In 2025, there were no transactions with related parties. Information regarding remuneration to the Board and key management personnel is presented in \u201cNote 15 - Benefits to the Board, Management, etc.\u201d of the consolidated financial statements.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page92-cflshid_27564-tag399406": {
"value": "Note 29 - Events After the Reporting Period
New information about the Group\u2019s positions on the balance sheet date is taken into account in the annual financial statements. Events after the reporting period are those that occur between the end of the reporting period and the date when the financial statements are approved for publication. These may be events that provide new knowledge about conditions that existed at the end of the reporting period and events that relate to conditions that arose after the reporting period. Events after the reporting period that do not affect the Group\u2019s position on the balance sheet date but may affect the Group\u2019s position in the future are disclosed if they are significant
There have been no significant events after the balance sheet date.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page93-cflshid_27876-tag399354": {
"value": "Note 30 - Public Support SchemesPublic grants are recognized when there is reasonable assurance that the company will comply with the conditions attached to the grants and that the grants will be received. Operating grants are recognized systematically over the grant period and presented as a reduction of the related expenses. Investment grants are capitalized and recognized over the useful life of the asset by deducting the grant from the carrying amount of the asset.
Goodtech has received funding from the Research Council of Norway to support the Haraldrud facility in Oslo in the treatment of ash from their incineration processes. In 2025, the support of 1.0 MNOK was recognized as other revenue, as the conditions for the grant were met during the year.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page93-cflshid_27879-tag399437": {
"value": "Public grants are recognized when there is reasonable assurance that the company will comply with the conditions attached to the grants and that the grants will be received. Operating grants are recognized systematically over the grant period and presented as a reduction of the related expenses. Investment grants are capitalized and recognized over the useful life of the asset by deducting the grant from the carrying amount of the asset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page93-cflshid_27876-tag399407": {
"value": "Note 31 - Investment in Associated Companies
An associated company is defined as a company where the Group has significant influence. Significant influence normally exists when the Group owns between 20 and 50 percent of the voting capital. Investments in associated companies are accounted for using the equity method in accordance with IAS 28.
Carrying amount as of 01.01
Carrying amount as of 31.12
Neuron Solution AS was sold in December 2025 for 1.3 MNOK, corresponding to its carrying amount. The transaction had a cash flow impact of 1.2 MNOK in 2025.
Statement of Profit or Loss, Associated Companies
Share of profit from associated company
Financial Position, Associated Companies
Total equity and liabilities
An associated company is defined as a company where the Group has significant influence. Significant influence normally exists when the Group owns between 20 and 50 percent of the voting capital. Investments in associated companies are accounted for using the equity method in accordance with IAS 28.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page94-cflshid_28571-tag399361": {
"value": "Assets Held for Sale
Non-current assets and Groups of non-current assets and liabilities are classified as held for sale if their carrying amount will be recovered through a sale transaction rather than through continued use. This is considered to be met only when the sale is highly probable, and the asset (or Groups of assets and liabilities) is available for immediate sale in its current condition. Management must be committed to the sale, and the sale is expected to be completed within one year from the date of classification.
Non-current assets and Groups of non-current assets and liabilities classified as held for sale are measured at the lower of their previous carrying amount and fair value less costs to sell.
Discontinued Operations
Classification as discontinued operations occur upon disposal or when a component meets the criteria for held for sale as further specified in IFRS 5.
A component comprises operations and cash flows that can be clearly distinguished from the rest of the entity for operational and financial reporting purposes. A discontinued operation is a component that has either been disposed of or is classified as held for sale. Discontinued operations are presented on a separate line in the income statement and are restated for prior periods presented in the financial statements.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page97-cflshid_29899-tag399355": {
"value": "Note 33 - Share-Based CompensationSince 2022, the Company\u2019s Board has established a share-based incentive program (\"RSU 1\") for Leading employees. This program is structured as an investment plan, allowing eligible employees to invest in Company shares at market price, subject to a three-year sale restriction (\"Restricted Shares\"). Provided that the Executive Employee remains in their position at the end of the restriction period, the Company may allocate free shares to the Executive Employee (\"Matching Shares\"). Since its launch in June 2022, RSU 1 has been executed in multiple rounds, with the first group of participants vesting their Matching Shares in June 2025.
As a result of Leading employees rolling off RSU 1, a new annual RSU allocation program (\"RSU 2\") was approved at the Annual General Meeting in April 2025. RSU 2 has a three-year vesting period and operates on a rolling basis, ensuring that each participant remains within a continuous one-to-three-year vesting cycle. Unlike RSU 1, RSU 2 does not require additional investment. However, eligibility depends on retaining Restricted Shares acquired under RSU 1. Participants who divest any RSU 1 Restricted Shares will no longer qualify for future RSU 2 allocations. Participants may only be enrolled in one RSU program at a time.
Matching shares under RSU 1 and RSU 2 are referred to as options in IFRS 2 and are essentially a stock option with an exercise price of 0. Matching shares are share-based payment transactions settled in equity and are measured at fair value. The fair value of the granted equity is based on market prices.
The table below does not contain information about average exercise prices, as this is 0, but it includes an overview of the number of matching shares:
Outstanding options at the beginning of the period
Options granted during the period
Options forfeited during the period
Options exercised during the period
Options expired during the period
Outstanding options at the end of the period
Options exercisable at the end of the period
The fair value of the outstanding RSUs (Matching shares) is based on the allocation date:
The total cost of the matching shares reflected in the financial statements for 2025 is 1.9 MNOK compared to 1.4 MNOK in the same period last year. The cost is recognized over the service period. The associated provision for employer's tax is accounted for at 1.1 MNOK as of 31. December 2025.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page97-cflshid_29918-tag399419": {
"value": "Since 2022, the Company\u2019s Board has established a share-based incentive program (\"RSU 1\") for Leading employees. This program is structured as an investment plan, allowing eligible employees to invest in Company shares at market price, subject to a three-year sale restriction (\"Restricted Shares\"). Provided that the Executive Employee remains in their position at the end of the restriction period, the Company may allocate free shares to the Executive Employee (\"Matching Shares\"). Since its launch in June 2022, RSU 1 has been executed in multiple rounds, with the first group of participants vesting their Matching Shares in June 2025.
As a result of Leading employees rolling off RSU 1, a new annual RSU allocation program (\"RSU 2\") was approved at the Annual General Meeting in April 2025. RSU 2 has a three-year vesting period and operates on a rolling basis, ensuring that each participant remains within a continuous one-to-three-year vesting cycle. Unlike RSU 1, RSU 2 does not require additional investment. However, eligibility depends on retaining Restricted Shares acquired under RSU 1. Participants who divest any RSU 1 Restricted Shares will no longer qualify for future RSU 2 allocations. Participants may only be enrolled in one RSU program at a time.
Matching shares under RSU 1 and RSU 2 are referred to as options in IFRS 2 and are essentially a stock option with an exercise price of 0. Matching shares are share-based payment transactions settled in equity and are measured at fair value. The fair value of the granted equity is based on market prices.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFGWW36",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}