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Corporate information Vistin Pharma ASA (\"Vistin Pharma\" or the \"Company\") is a limited liability company, with its registered office at \u00d8stensj\u00f8veien 27, Oslo, Norway. Vistin Pharma's shares are listed on Oslo B\u00f8rs in Norway under the ticker VISTN. The Company was incorporated on 6 March 2015. The consolidated financial statements of Vistin Pharma for the year ended 31 December 2025 were approved for release by the Board of Directors on 23 April 2026. Vistin Pharma is principally engaged in the production and sale of Metformin active pharmaceutical ingredients (API) and direct compressive granulate (DC) for the international pharmaceutical industry.The functional currency of Vistin Pharma ASA is the Norwegian krone (NOK), and the Group's presentation currency is NOK. All values are rounded to the nearest thousand (NOK 000), except when otherwise indicated.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__5": { "value": "Vistin Pharma ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__6": { "value": "limited liability company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__7": { "value": "\u00d8stensj\u00f8veien 27, Oslo, Norway.", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__8": { "value": "Oslo", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__9": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__11": { "value": "The consolidated financial statements of Vistin Pharma for the year ended 31 December 2025 were approved for release by the Board of Directors on 23 April 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__12": { "value": "Vistin Pharma is principally engaged in the production and sale of Metformin active pharmaceutical ingredients (API) and direct compressive granulate (DC) for the international pharmaceutical industry", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__14": { "value": "Note 2. Summary of significant accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. The consolidated financial statements and directors\u2019 report are prepared in English only. 2.1 Basis of preparation The consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as approved by the European Union and are mandatory for fiscal years beginning on or after 1 January 2024, their interpretations adopted by the International Accounting Standards Board (IASB) and Norwegian disclosure requirements listed in the Norwegian Accounting Act. Furthermore, the consolidated financial statements have been prepared on a historical cost basis, except for derivative financial instruments and the financial investment of 15% in CF Pharma that have been measured at fair value according to IFRS 9. Any change in the fair value of these instruments is recognized in the statement of profit or loss as a finance income or cost. The functional currency of Vistin Pharma ASA is the Norwegian krone (NOK), and the Group's presentation currency is NOK. All values are rounded to the nearest thousand (NOK 000), except when otherwise indicated. 2.2 Basis for consolidation The Group's consolidated financial statements comprise Vistin Pharma ASA, and entities in which Vistin Pharma ASA has a controlling interest. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. 2.3 Revenue recognition In general revenue is measured at the fair value of the consideration received, and represents the amount received for goods supplied, and if applicable stated net of discounts, returns and value added taxes. The Group recognizes revenue when the amount of revenue can be reliably measured; when it is probable that future economic benefits will flow to the entity; and when specific criteria have been met, as described below. Revenue from contract with customers The Group apply IFRS 15 in its accounting for contracts with customers. The Company produce and sell Metformin API, the principal ingredient in Diabetes drugs. The product is sold in bulk for further processing into consumer grade products. The Company produce to inventory, and the product is then subsequently sold to the customer based on individual orders for the product. Metformin API is a commodity which can be readily sourced world-wide from different producers, however, with different quality and the reliability in supply. Vistin has several customers, but the material part of its production is sold to a limited number of customers (note 4). These customers indicate their needed volume on a rolling forecast basis and Vistin allocate its planned production accordingly. However, a binding performance obligation only arises when an actual purchase order (PO) is placed and accepted. The typical purchasing pattern is several smaller orders throughout the year and normally the binding order length is supply over the next 3-6 months. Metformin API is a commodity widely produced and sold around the world and the price is determined based on overall worldwide supply and demand, raw material prices, product quality and security of supply. The Company typically negotiates prices annually with each of its main customers, and order by order with smaller customers. The supply agreements do open for price adjustments throughout the year if a specific threshold is met (i.e., significantly increased raw materials, freight, FX, etc.). The selling price is mainly in EUR and reflects the current market price. Volume discounts, bonus incentives or other variable price elements are not applied. The purchase conditions are normally net 60 days, and the Company does not consider any financing elements to the transaction. The Company consider each individual delivery based on individual purchasing orders as delivered when the order is shipped from its warehouse. The Company used widely accepted incoterms for its delivery and recognize the sale in accordance with the individual sales term, normally when the Metformin has been shipped from the warehouse, or when the Metformin is loaded onboard in departing ships at port. The Company does not consider having any contract assets or liabilities in relation to its customer contracts. Metformin API is produced for inventory, delivered from inventory to the customer, and invoiced when shipped. All balance sheet items are related to normal short-term sales cycles. 2.4 Foreign currency translation Transactions in foreign currencies are initially recorded in the functional currency (NOK) of the entity by applying the rate of exchange as of the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the rate of exchange at the balance sheet date. Foreign exchange gain or losses resulting from the settlement of such transactions, as well as unrealized gain or losses on monetary assets and liabilities, are recognized as financial income/cost in the consolidated statement of profit and loss. 2.5 Balance sheet classification Vistin presents assets and liabilities in consolidated statement of financial position on current/non-current classification. An asset is current when it is expected to be realized or intended to be sold or consumed in normal operating cycle, held primarily for the purpose of trading, expected to be realized within twelve months after the reporting period, or cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. All other assets are classified as non-current. A liability is current when it is expected to settle in the normal operating cycle, it is held primarily for the purpose of trading, it is due to be settled within twelve months after the reporting period, or there is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period. 2.6 Property, plant, and equipment Land, buildings, and fixtures comprise mainly of the Metformin production facility in Krager\u00f8. The production facility is used in production of pharmaceutical products sold by Vistin Pharma AS. Other equipment is mainly made up of machines used in production, as well as office related equipment and vehicles. Property, plant, and equipment are stated at historical cost, less depreciation and/or impairment losses, if any. Such a cost includes expenditures that are directly attributable to the acquisition of the items. Costs accrued for major replacements and upgrades to equipment are added to cost if it is probable that the costs will generate future economic benefits and if the costs can be reliably measured, and assets replaced are retired. Expenditures for maintenance, repairs and periodic maintenance applicable to production facilities and production equipment are capitalized in accordance with IAS 16. Expenditures that regularly occur at shorter intervals are expensed as incurred. Land is not depreciated. Depreciation on other assets is calculated on a straight-line method to allocate their cost to their residual values over their estimated useful lives as follows: Buildings and fixtures: 20 - 25 years Other equipment: 3 - 10 years The residual values, useful lives, and methods of depreciation of production and lab equipment and other equipment are reviewed at each financial year end and adjusted, if appropriate. 2.7 Inventories Inventories are stated at the lower cost and net realizable value. Cost is determined using the first-in-first-out (FIFO) method. The cost of finished goods comprises materials, direct labor, other direct costs and related production overheads (based on normal operating capacity). Net realizable value is the estimated selling price in the ordinary course of business, less variable selling expenses. Inventories include finished goods and work-in-progress produced by the Group. The cost of finished goods comprises materials, direct labor, other direct costs and related production overheads. The allocation of labor costs and other direct and indirect production costs are estimated based on a standard cost model assuming normal operating capacity and production volumes, and any changes in these assumptions could result in adjustments to the carrying amount of inventories. The Group updates its unit cost regularly to best reflect the value of inventory at hand. 2.8 Financial assets IFRS 9 contains three principal classification categories for financial assets; measured at amortized cost, fair value through Other Comprehensive Income and fair value through profit or loss. The classification of financial assets of the Group at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Financial assets at amortized cost The Group measures financial assets at amortized cost if both of the following conditions are met: o the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows, and o the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding Financial assets at amortized cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. Financial assets at fair value through OCI The Group measures debt instruments at fair value through OCI if both of the following conditions are met: o the financial asset is held within a business model with the objective of both holding to collect contractual cash flows and selling, and o the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding For debt instruments at fair value through OCI, interest income, foreign exchange revaluation and impairment losses or reversals are recognized in the statement of profit or loss and computed in the same manner as for financial assets measured at amortized cost. The remaining fair value changes are recognized in OCI. Upon derecognition, the cumulative fair value change recognized in OCI is recycled to profit or loss. Financial assets at fair value through profit Financial assets at fair value through profit or loss include financial assets held for trading, financial assets designated upon initial recognition at fair value through profit or loss, or financial assets mandatorily required to be measured at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term. Cash and cash equivalents Cash and cash equivalents include cash at banks and on hand and other short-term highly liquid investments with original maturities of three months or less. In the consolidated balance sheet, any bank overdrafts are shown within short-term debt in current liabilities. Trade receivables and other receivables Trade and other receivables are classified at amortized cost and recognized at the original invoiced amount less an allowance for doubtful receivables. The group applies a simplified approach to provide for lifetime Expected Credit Losses (ECL) in accordance with IFRS 9. 2.9 Financial liabilities Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, or payables, as appropriate. All financial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group\u2019s financial liabilities principally include trade and other payables, loans and borrowings including bank overdrafts. Trade and other payables Trade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Interest bearing liabilities Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried out at amortized cost using the effective interest rate (EIR) method. 2.10 Financial derivatives The Group may use forward currency contracts to hedge its foreign currency risks. Such derivative financial instruments are initially recognized at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. Any change in the fair value of these instruments is recognized in the statement of profit or loss as a finance income or cost. 2.11 Equity Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds. 2.12 Current and deferred income tax Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the balance sheet date. Deferred income tax Deferred income tax is provided using the liability method on temporary differences at the balance sheet date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred income tax liabilities are recognized for all taxable temporary differences except where the deferred income tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss. A deferred tax asset is recognized to the extent that it is probable that future taxable profit will be available against which unused tax losses and unused tax credits can be utilized. A deferred tax assets arising from unused tax losses or tax credit are only recognized to the extent that the entity has sufficient taxable temporary differences or there is convincing other evidence supporting the utilization of the tax losses and tax credits. The carrying amount of deferred tax assets is reviewed at the end of each reporting period. Unrecognized deferred tax assets are reassessed at each balance sheet date and are recognized to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. Deferred income tax assets and deferred income tax liabilities are offset, if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred income taxes relate to the same taxable entity or taxation authority. 2.13 Employee benefits The Group has a mandatory defined contribution plan for all employees. In addition, the Company has an unfunded defined benefit plan for the previous CEO. A defined contribution plan is a pension plan under which the Company pays fixed contributions to pension insurance plans. The Company has no legal or constructive obligations to pay further contributions if the fund does not hold sufficient assets to pay all employees the benefit relating to employee service in the current and prior periods. The contributions are recognized as employee benefit expense when they are due. Prepaid contributions are recognized as an asset to the extent that a cash refund or reduction in future payments is available. The pension obligation is funded through the Company's operations and changes is incorporated into the P&L. The defined benefit obligation is calculated annually by an independent actuary using the projected unit credit method. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to other comprehensive income in the period in which they arise. 2.14 Share-based compensation Vistin has established a long-term incentive plan (LTIP), where the executive management can purchase shares at a 25% discount, with three years of binding time. The company will also provide financial assistance in form of a loan to purchase the shares. The loan facility has a duration of three years and can only be used as financing for purchasing of shares in the company. The size of the loan facility and shares to be purchased at a 25% discount is to be determined and approved by the Annual General Meeting annually. The General meeting in May 2025 also approved a loan facility of MNOK 5 for purchase of shares. The loan facility has a duration of three years and can only be used as financing for the purchasing of shares in the company. If the finance option is used to purchase shares, the standard interest rate for employee loans determined by the Norwegian Tax Administration, will be used. The potential interest income of the financing element is taken through the P&L and booked as other interest income quarterly. Additional information about compensation for the executive management in 2025 can be found in the Remuneration Report. 2.15 Provisions General Provisions are recognized when the Company has a present legal or constructive obligation as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are measured at the present value of the expenditure expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of the money and the risks specific to the obligation. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognized as a finance cost. 2.16 Leases Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: \u2022 fixed payments (including in-substance fixed payments), less any lease incentives receivable \u2022 variable lease payment that is based on an index or a rate \u2022 amounts expected to be payable by the lessee under any residual value guarantees \u2022 the exercise price of a purchase option if the lessee is reasonably certain to exercise that option, and \u2022 payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be determined, the Company\u2019s incremental borrowing rate is used, being the rate that the Company would have to pay to borrow the funds necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions. In the cash flow statement, the part of lease payments that relates to repayment of the lease liability is reclassified from cash flows from operations to cash flows from financing. 2.17 Events after the balance sheet date New information on the Group\u2019s positions at the balance sheet date is considered in the annual financial statements. Events after the balance sheet date that do not affect the Group's position at the balance sheet date, but which will affect the Group's position in the future, are stated if significant. Please refer to the note: Events after the report. 2.18 New standards, interpretations, and disclosures Amendments to IFRS standards that have not yet been adopted There are no adopted amendments to IFRS standards or interpretations that are expected to have a material effect on the consolidated financial statements of Vistin Pharma, with the exception of the new IFRS(R) Accounting Standard IFRS 18 Presentation and Disclosures in Financial Statements which comes into effect from 1.1.27. This introduces new requirements for income statements, disclosures about management-defined KPIs and new guidance on aggregation and disaggregation in financial statements and notes. Vistin Pharma has started mapping out the effects that the implementation will have. IFRS standards implemented with effect from 1.1.2024 Amendments to the standards IFRS 16 Leases, IAS 1 Presentation of Financial Statements, IFRS 7 Financial Instruments - disclosures and IAS 7 statement of cash flows entered into force from 1.1.2024 and have been implemented in the preparation of the consolidated financial statements. The amendments have not had a material effect on the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__15": { "value": "2.1 Basis of preparation The consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as approved by the European Union and are mandatory for fiscal years beginning on or after 1 January 2024, their interpretations adopted by the International Accounting Standards Board (IASB) and Norwegian disclosure requirements listed in the Norwegian Accounting Act. Furthermore, the consolidated financial statements have been prepared on a historical cost basis, except for derivative financial instruments and the financial investment of 15% in CF Pharma that have been measured at fair value according to IFRS 9. Any change in the fair value of these instruments is recognized in the statement of profit or loss as a finance income or cost. The functional currency of Vistin Pharma ASA is the Norwegian krone (NOK), and the Group's presentation currency is NOK. All values are rounded to the nearest thousand (NOK 000), except when otherwise indicated.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__13": { "value": "The consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as approved by the European Union and are mandatory for fiscal years beginning on or after 1 January 2024, their interpretations adopted by the International Accounting Standards Board (IASB) and Norwegian disclosure requirements listed in the Norwegian Accounting Act.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__16": { "value": "The functional currency of Vistin Pharma ASA is the Norwegian krone (NOK), and the Group's presentation currency is NOK. All values are rounded to the nearest thousand (NOK 000), except when otherwise indicated.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__18": { "value": "2.2 Basis for consolidation The Group's consolidated financial statements comprise Vistin Pharma ASA, and entities in which Vistin Pharma ASA has a controlling interest. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__19": { "value": "2.3 Revenue recognition In general revenue is measured at the fair value of the consideration received, and represents the amount received for goods supplied, and if applicable stated net of discounts, returns and value added taxes. The Group recognizes revenue when the amount of revenue can be reliably measured; when it is probable that future economic benefits will flow to the entity; and when specific criteria have been met, as described below. Revenue from contract with customers The Group apply IFRS 15 in its accounting for contracts with customers. The Company produce and sell Metformin API, the principal ingredient in Diabetes drugs. The product is sold in bulk for further processing into consumer grade products. The Company produce to inventory, and the product is then subsequently sold to the customer based on individual orders for the product. Metformin API is a commodity which can be readily sourced world-wide from different producers, however, with different quality and the reliability in supply. Vistin has several customers, but the material part of its production is sold to a limited number of customers (note 4). These customers indicate their needed volume on a rolling forecast basis and Vistin allocate its planned production accordingly. However, a binding performance obligation only arises when an actual purchase order (PO) is placed and accepted. The typical purchasing pattern is several smaller orders throughout the year and normally the binding order length is supply over the next 3-6 months. Metformin API is a commodity widely produced and sold around the world and the price is determined based on overall worldwide supply and demand, raw material prices, product quality and security of supply. The Company typically negotiates prices annually with each of its main customers, and order by order with smaller customers. The supply agreements do open for price adjustments throughout the year if a specific threshold is met (i.e., significantly increased raw materials, freight, FX, etc.). The selling price is mainly in EUR and reflects the current market price. Volume discounts, bonus incentives or other variable price elements are not applied. The purchase conditions are normally net 60 days, and the Company does not consider any financing elements to the transaction. The Company consider each individual delivery based on individual purchasing orders as delivered when the order is shipped from its warehouse. The Company used widely accepted incoterms for its delivery and recognize the sale in accordance with the individual sales term, normally when the Metformin has been shipped from the warehouse, or when the Metformin is loaded onboard in departing ships at port. The Company does not consider having any contract assets or liabilities in relation to its customer contracts. Metformin API is produced for inventory, delivered from inventory to the customer, and invoiced when shipped. All balance sheet items are related to normal short-term sales cycles. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__20": { "value": "2.4 Foreign currency translation Transactions in foreign currencies are initially recorded in the functional currency (NOK) of the entity by applying the rate of exchange as of the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the rate of exchange at the balance sheet date. Foreign exchange gain or losses resulting from the settlement of such transactions, as well as unrealized gain or losses on monetary assets and liabilities, are recognized as financial income/cost in the consolidated statement of profit and loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__21": { "value": "2.6 Property, plant, and equipment Land, buildings, and fixtures comprise mainly of the Metformin production facility in Krager\u00f8. The production facility is used in production of pharmaceutical products sold by Vistin Pharma AS. Other equipment is mainly made up of machines used in production, as well as office related equipment and vehicles. Property, plant, and equipment are stated at historical cost, less depreciation and/or impairment losses, if any. Such a cost includes expenditures that are directly attributable to the acquisition of the items. Costs accrued for major replacements and upgrades to equipment are added to cost if it is probable that the costs will generate future economic benefits and if the costs can be reliably measured, and assets replaced are retired. Expenditures for maintenance, repairs and periodic maintenance applicable to production facilities and production equipment are capitalized in accordance with IAS 16. Expenditures that regularly occur at shorter intervals are expensed as incurred. Land is not depreciated. Depreciation on other assets is calculated on a straight-line method to allocate their cost to their residual values over their estimated useful lives as follows: Buildings and fixtures: 20 - 25 years Other equipment: 3 - 10 years The residual values, useful lives, and methods of depreciation of production and lab equipment and other equipment are reviewed at each financial year end and adjusted, if appropriate.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__23": { "value": "Expenditures for maintenance, repairs and periodic maintenance applicable to production facilities and production equipment are capitalized in accordance with IAS 16. Expenditures that regularly occur at shorter intervals are expensed as incurred.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__22": { "value": "Expenditures for maintenance, repairs and periodic maintenance applicable to production facilities and production equipment are capitalized in accordance with IAS 16. Expenditures that regularly occur at shorter intervals are expensed as incurred. Land is not depreciated. Depreciation on other assets is calculated on a straight-line method to allocate their cost to their residual values over their estimated useful lives as follows: Buildings and fixtures: 20 - 25 years Other equipment: 3 - 10 years The residual values, useful lives, and methods of depreciation of production and lab equipment and other equipment are reviewed at each financial year end and adjusted, if appropriate.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__24": { "value": "2.7 Inventories Inventories are stated at the lower cost and net realizable value. Cost is determined using the first-in-first-out (FIFO) method. The cost of finished goods comprises materials, direct labor, other direct costs and related production overheads (based on normal operating capacity). Net realizable value is the estimated selling price in the ordinary course of business, less variable selling expenses. Inventories include finished goods and work-in-progress produced by the Group. The cost of finished goods comprises materials, direct labor, other direct costs and related production overheads. The allocation of labor costs and other direct and indirect production costs are estimated based on a standard cost model assuming normal operating capacity and production volumes, and any changes in these assumptions could result in adjustments to the carrying amount of inventories. The Group updates its unit cost regularly to best reflect the value of inventory at hand.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__26-1": { "value": "2.8 Financial assets IFRS 9 contains three principal classification categories for financial assets; measured at amortized cost, fair value through Other Comprehensive Income and fair value through profit or loss. The classification of financial assets of the Group at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Financial assets at amortized cost The Group measures financial assets at amortized cost if both of the following conditions are met: o the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows, and o the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding Financial assets at amortized cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. Financial assets at fair value through OCI The Group measures debt instruments at fair value through OCI if both of the following conditions are met: o the financial asset is held within a business model with the objective of both holding to collect contractual cash flows and selling, and o the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding For debt instruments at fair value through OCI, interest income, foreign exchange revaluation and impairment losses or reversals are recognized in the statement of profit or loss and computed in the same manner as for financial assets measured at amortized cost. The remaining fair value changes are recognized in OCI. Upon derecognition, the cumulative fair value change recognized in OCI is recycled to profit or loss. Financial assets at fair value through profit Financial assets at fair value through profit or loss include financial assets held for trading, financial assets designated upon initial recognition at fair value through profit or loss, or financial assets mandatorily required to be measured at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term. Cash and cash equivalents Cash and cash equivalents include cash at banks and on hand and other short-term highly liquid investments with original maturities of three months or less. In the consolidated balance sheet, any bank overdrafts are shown within short-term debt in current liabilities. Trade receivables and other receivables Trade and other receivables are classified at amortized cost and recognized at the original invoiced amount less an allowance for doubtful receivables. The group applies a simplified approach to provide for lifetime Expected Credit Losses (ECL) in accordance with IFRS 9.2.9 Financial liabilities Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, or payables, as appropriate. All financial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group\u2019s financial liabilities principally include trade and other payables, loans and borrowings including bank overdrafts. Trade and other payables Trade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Interest bearing liabilities Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried out at amortized cost using the effective interest rate (EIR) method. 2.10 Financial derivatives The Group may use forward currency contracts to hedge its foreign currency risks. Such derivative financial instruments are initially recognized at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. Any change in the fair value of these instruments is recognized in the statement of profit or loss as a finance income or cost. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__25": { "value": "2.8 Financial assets IFRS 9 contains three principal classification categories for financial assets; measured at amortized cost, fair value through Other Comprehensive Income and fair value through profit or loss. The classification of financial assets of the Group at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Financial assets at amortized cost The Group measures financial assets at amortized cost if both of the following conditions are met: o the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows, and o the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding Financial assets at amortized cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. Financial assets at fair value through OCI The Group measures debt instruments at fair value through OCI if both of the following conditions are met: o the financial asset is held within a business model with the objective of both holding to collect contractual cash flows and selling, and o the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding For debt instruments at fair value through OCI, interest income, foreign exchange revaluation and impairment losses or reversals are recognized in the statement of profit or loss and computed in the same manner as for financial assets measured at amortized cost. The remaining fair value changes are recognized in OCI. Upon derecognition, the cumulative fair value change recognized in OCI is recycled to profit or loss. Financial assets at fair value through profit Financial assets at fair value through profit or loss include financial assets held for trading, financial assets designated upon initial recognition at fair value through profit or loss, or financial assets mandatorily required to be measured at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term. Cash and cash equivalents Cash and cash equivalents include cash at banks and on hand and other short-term highly liquid investments with original maturities of three months or less. In the consolidated balance sheet, any bank overdrafts are shown within short-term debt in current liabilities. Trade receivables and other receivables Trade and other receivables are classified at amortized cost and recognized at the original invoiced amount less an allowance for doubtful receivables. The group applies a simplified approach to provide for lifetime Expected Credit Losses (ECL) in accordance with IFRS 9.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__27": { "value": "Financial assets at fair value through profit Financial assets at fair value through profit or loss include financial assets held for trading, financial assets designated upon initial recognition at fair value through profit or loss, or financial assets mandatorily required to be measured at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__28": { "value": "Cash and cash equivalents Cash and cash equivalents include cash at banks and on hand and other short-term highly liquid investments with original maturities of three months or less. In the consolidated balance sheet, any bank overdrafts are shown within short-term debt in current liabilities.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__29": { "value": "Trade receivables and other receivables Trade and other receivables are classified at amortized cost and recognized at the original invoiced amount less an allowance for doubtful receivables. The group applies a simplified approach to provide for lifetime Expected Credit Losses (ECL) in accordance with IFRS 9.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__30": { "value": "2.9 Financial liabilities Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, or payables, as appropriate. All financial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group\u2019s financial liabilities principally include trade and other payables, loans and borrowings including bank overdrafts. Trade and other payables Trade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Interest bearing liabilities Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried out at amortized cost using the effective interest rate (EIR) method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__32": { "value": "Trade and other payables Trade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__33": { "value": "Interest bearing liabilities Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried out at amortized cost using the effective interest rate (EIR) method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__37": { "value": "2.10 Financial derivatives The Group may use forward currency contracts to hedge its foreign currency risks. Such derivative financial instruments are initially recognized at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. Any change in the fair value of these instruments is recognized in the statement of profit or loss as a finance income or cost. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__35": { "value": "2.10 Financial derivatives The Group may use forward currency contracts to hedge its foreign currency risks. Such derivative financial instruments are initially recognized at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. Any change in the fair value of these instruments is recognized in the statement of profit or loss as a finance income or cost. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__34": { "value": "2.10 Financial derivatives The Group may use forward currency contracts to hedge its foreign currency risks. Such derivative financial instruments are initially recognized at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. Any change in the fair value of these instruments is recognized in the statement of profit or loss as a finance income or cost. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__38": { "value": "2.11 Equity Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__39": { "value": "2.12 Current and deferred income tax Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the balance sheet date. Deferred income tax Deferred income tax is provided using the liability method on temporary differences at the balance sheet date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred income tax liabilities are recognized for all taxable temporary differences except where the deferred income tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss. A deferred tax asset is recognized to the extent that it is probable that future taxable profit will be available against which unused tax losses and unused tax credits can be utilized. A deferred tax assets arising from unused tax losses or tax credit are only recognized to the extent that the entity has sufficient taxable temporary differences or there is convincing other evidence supporting the utilization of the tax losses and tax credits. The carrying amount of deferred tax assets is reviewed at the end of each reporting period. Unrecognized deferred tax assets are reassessed at each balance sheet date and are recognized to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. Deferred income tax assets and deferred income tax liabilities are offset, if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred income taxes relate to the same taxable entity or taxation authority.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__40": { "value": "Deferred income tax Deferred income tax is provided using the liability method on temporary differences at the balance sheet date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred income tax liabilities are recognized for all taxable temporary differences except where the deferred income tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss. A deferred tax asset is recognized to the extent that it is probable that future taxable profit will be available against which unused tax losses and unused tax credits can be utilized. A deferred tax assets arising from unused tax losses or tax credit are only recognized to the extent that the entity has sufficient taxable temporary differences or there is convincing other evidence supporting the utilization of the tax losses and tax credits. The carrying amount of deferred tax assets is reviewed at the end of each reporting period. Unrecognized deferred tax assets are reassessed at each balance sheet date and are recognized to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. Deferred income tax assets and deferred income tax liabilities are offset, if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred income taxes relate to the same taxable entity or taxation authority.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__41": { "value": "2.13 Employee benefits The Group has a mandatory defined contribution plan for all employees. In addition, the Company has an unfunded defined benefit plan for the previous CEO. A defined contribution plan is a pension plan under which the Company pays fixed contributions to pension insurance plans. The Company has no legal or constructive obligations to pay further contributions if the fund does not hold sufficient assets to pay all employees the benefit relating to employee service in the current and prior periods. The contributions are recognized as employee benefit expense when they are due. Prepaid contributions are recognized as an asset to the extent that a cash refund or reduction in future payments is available. The pension obligation is funded through the Company's operations and changes is incorporated into the P&L. The defined benefit obligation is calculated annually by an independent actuary using the projected unit credit method. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to other comprehensive income in the period in which they arise.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__42": { "value": "2.14 Share-based compensation Vistin has established a long-term incentive plan (LTIP), where the executive management can purchase shares at a 25% discount, with three years of binding time. The company will also provide financial assistance in form of a loan to purchase the shares. The loan facility has a duration of three years and can only be used as financing for purchasing of shares in the company. The size of the loan facility and shares to be purchased at a 25% discount is to be determined and approved by the Annual General Meeting annually. The General meeting in May 2025 also approved a loan facility of MNOK 5 for purchase of shares. The loan facility has a duration of three years and can only be used as financing for the purchasing of shares in the company. If the finance option is used to purchase shares, the standard interest rate for employee loans determined by the Norwegian Tax Administration, will be used. The potential interest income of the financing element is taken through the P&L and booked as other interest income quarterly. Additional information about compensation for the executive management in 2025 can be found in the Remuneration Report.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__43": { "value": "2.15 Provisions General Provisions are recognized when the Company has a present legal or constructive obligation as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are measured at the present value of the expenditure expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of the money and the risks specific to the obligation. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognized as a finance cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__44": { "value": "2.16 Leases Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: \u2022 fixed payments (including in-substance fixed payments), less any lease incentives receivable \u2022 variable lease payment that is based on an index or a rate \u2022 amounts expected to be payable by the lessee under any residual value guarantees \u2022 the exercise price of a purchase option if the lessee is reasonably certain to exercise that option, and \u2022 payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be determined, the Company\u2019s incremental borrowing rate is used, being the rate that the Company would have to pay to borrow the funds necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions. In the cash flow statement, the part of lease payments that relates to repayment of the lease liability is reclassified from cash flows from operations to cash flows from financing.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__46": { "value": "2.18 New standards, interpretations, and disclosures Amendments to IFRS standards that have not yet been adopted There are no adopted amendments to IFRS standards or interpretations that are expected to have a material effect on the consolidated financial statements of Vistin Pharma, with the exception of the new IFRS(R) Accounting Standard IFRS 18 Presentation and Disclosures in Financial Statements which comes into effect from 1.1.27. This introduces new requirements for income statements, disclosures about management-defined KPIs and new guidance on aggregation and disaggregation in financial statements and notes. Vistin Pharma has started mapping out the effects that the implementation will have. IFRS standards implemented with effect from 1.1.2024 Amendments to the standards IFRS 16 Leases, IAS 1 Presentation of Financial Statements, IFRS 7 Financial Instruments - disclosures and IAS 7 statement of cash flows entered into force from 1.1.2024 and have been implemented in the preparation of the consolidated financial statements. The amendments have not had a material effect on the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__45": { "value": "2.18 New standards, interpretations, and disclosures Amendments to IFRS standards that have not yet been adopted There are no adopted amendments to IFRS standards or interpretations that are expected to have a material effect on the consolidated financial statements of Vistin Pharma, with the exception of the new IFRS(R) Accounting Standard IFRS 18 Presentation and Disclosures in Financial Statements which comes into effect from 1.1.27. This introduces new requirements for income statements, disclosures about management-defined KPIs and new guidance on aggregation and disaggregation in financial statements and notes. Vistin Pharma has started mapping out the effects that the implementation will have. IFRS standards implemented with effect from 1.1.2024 Amendments to the standards IFRS 16 Leases, IAS 1 Presentation of Financial Statements, IFRS 7 Financial Instruments - disclosures and IAS 7 statement of cash flows entered into force from 1.1.2024 and have been implemented in the preparation of the consolidated financial statements. The amendments have not had a material effect on the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__47": { "value": "Note 3. Critical accounting estimates and judgements in terms of accounting policies The preparation of the Group's consolidated financial statements in conformity with IFRS requires the use of certain critical accounting estimates and assumptions that affect the reported amounts of revenue, expenses, assets and liabilities, and the accompanying disclosures, and the disclosures of contingent liabilities. It also requires management to exercise its judgement in the process of applying the Group's accounting policies. Uncertainty about these assumptions and estimates could result in outcomes that require material adjustment to the carrying amount of assets or liabilities affected in future periods. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the process of applying the Group's accounting policies, management has made the following judgements, which have the most significant effect on the amounts recognized in the financial statements: Inventories Inventories include raw materials, finished goods and work-in-progress produced by the Group. The cost of finished goods comprises materials, direct labor, other direct costs and related production overheads. The allocation of labor costs and other direct and indirect production costs are estimated based on a standard cost model assuming normal operating capacity and production volumes, and any changes in these assumptions could result in adjustments to the carrying amount of inventories. The Group updates its unit cost regularly to best reflect the value of inventory at hand. The regularity depends on the volatility of the supply chain with potential material changes for its input factors and how this impacts the inventory value. Long-term renewable energy supply agreement with Statkraft In December 2022 Vistin entered into a long-term renewable energy supply agreement with Statkraft. The agreement will secure a significant part of Vistin\u2019s electricity demand on competitive terms from 1st of January 2023 and until 2032. There has been conducted thorough consideration on how to handle the accounting of the agreement. The agreement can either be treated as a Power Purchase Agreement (\u00abPPA\u00bb) or a Virtual PPA (\u00abVPPA\u00bb). The agreement with Statkraft is physical delivery of electricity, based on a fixed baseload every hour, every day, throughout the year. Vistin operates its manufacturing plant continuously throughout day and night (24/7) and is expected to utilize mainly all of the physical baseload of electricity delivered by Statkraft, with limited ability to settle in cash. Based on the interpretation of IFRS 9 and other considerations it has been concluded that the energy supply agreement with Statkraft is entered, with the goal of purchasing electricity, only for own use. This means that the agreement should be treated as a PPA, meaning a sales and purchase agreement were Vistin book the electricity cost and any potential sales of the electricity, monthly and on a running base.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__50": { "value": "Note 4. Revenue from contracts with customers and segment information The Group has only one business segment: Geographic information (NOK 000's) 2025 2024 Revenue from contracts with customers: Africa 49 642 42 907 Europe 358 268 348 816 Asia 41 051 32 987 North and South America 3 330 4 381 Total revenue from contracts with customers 452 291 429 091 The information above is based on the location of the customers. Vistin has four customers with sales that amount to 10% or more of the Company's revenue, the customers are typically large global pharmaceutical corporations: (NOK 000's) 2025 2024 Customer A 182 125 201 803 Customer B 84 131 57 986 Customer C 51 655 50 906 Customer D 49 642 42 907 See also note 2.3 for general revenue accounting principles. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__49": { "value": "Note 4. Revenue from contracts with customers and segment information The Group has only one business segment: Geographic information (NOK 000's) 2025 2024 Revenue from contracts with customers: Africa 49 642 42 907 Europe 358 268 348 816 Asia 41 051 32 987 North and South America 3 330 4 381 Total revenue from contracts with customers 452 291 429 091 The information above is based on the location of the customers. Vistin has four customers with sales that amount to 10% or more of the Company's revenue, the customers are typically large global pharmaceutical corporations: (NOK 000's) 2025 2024 Customer A 182 125 201 803 Customer B 84 131 57 986 Customer C 51 655 50 906 Customer D 49 642 42 907 See also note 2.3 for general revenue accounting principles. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__48": { "value": "Note 4. Revenue from contracts with customers and segment information The Group has only one business segment: Geographic information (NOK 000's) 2025 2024 Revenue from contracts with customers: Africa 49 642 42 907 Europe 358 268 348 816 Asia 41 051 32 987 North and South America 3 330 4 381 Total revenue from contracts with customers 452 291 429 091 The information above is based on the location of the customers. Vistin has four customers with sales that amount to 10% or more of the Company's revenue, the customers are typically large global pharmaceutical corporations: (NOK 000's) 2025 2024 Customer A 182 125 201 803 Customer B 84 131 57 986 Customer C 51 655 50 906 Customer D 49 642 42 907 See also note 2.3 for general revenue accounting principles. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__52-1": { "value": "Note 5. Other income (NOK 000's) 2025 2024 Other income - 412 Other income for 2024 mainly relates to sundry services rendered to customers.Note 8. Other operating expenses(NOK 000's) 2025 2024 Production costs 68 831 64 390 Sales & marketing costs 5 415 3 732 General & admin. expenses 13 137 12 863 Other operating expenses 87 383 80 985 Remuneration to the Auditors (NOK 000's) 2025 2024 Statutory audit 695 682 Tax advisory services 142 148 Total remuneration to auditors 837 830", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__51": { "value": "Note 5. Other income (NOK 000's) 2025 2024 Other income - 412 Other income for 2024 mainly relates to sundry services rendered to customers.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__55": { "value": "Note 6. Payroll expenses 2025 2024 (NOK 000's) Salaries 72 806 68 109 Payroll tax 12 345 12 509 Pension costs - defined contribution plans 5 678 5 507 Pension costs - defined benefit plan 197 214 Other payroll costs incl. bonuses 7 490 7 885 Total payroll and payroll related costs 98 516 94 224 Average number of FTE's 76 75 *FTE: Full-time equivalent ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__54-1": { "value": "Note 6. Payroll expenses 2025 2024 (NOK 000's) Salaries 72 806 68 109 Payroll tax 12 345 12 509 Pension costs - defined contribution plans 5 678 5 507 Pension costs - defined benefit plan 197 214 Other payroll costs incl. bonuses 7 490 7 885 Total payroll and payroll related costs 98 516 94 224 Average number of FTE's 76 75 *FTE: Full-time equivalent Vistin Pharma are required to have an occupational pension plan (\"tjenestepensjon\"), and the Company has a plan that meets the Norwegian requirements for mandatory occupational pension (\"obligatorisk tjenestepensjon\"). The Company also has a defined benefit plan for the previous CEO of Vistin Pharma. Further information on the pension costs related to the defined benefit plan can be found in Note 7.Note 8. Other operating expenses(NOK 000's) 2025 2024 Production costs 68 831 64 390 Sales & marketing costs 5 415 3 732 General & admin. expenses 13 137 12 863 Other operating expenses 87 383 80 985 Remuneration to the Auditors (NOK 000's) 2025 2024 Statutory audit 695 682 Tax advisory services 142 148 Total remuneration to auditors 837 830", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__53-1": { "value": "Note 6. Payroll expenses 2025 2024 (NOK 000's) Salaries 72 806 68 109 Payroll tax 12 345 12 509 Pension costs - defined contribution plans 5 678 5 507 Pension costs - defined benefit plan 197 214 Other payroll costs incl. bonuses 7 490 7 885 Total payroll and payroll related costs 98 516 94 224 Average number of FTE's 76 75 *FTE: Full-time equivalent Vistin Pharma are required to have an occupational pension plan (\"tjenestepensjon\"), and the Company has a plan that meets the Norwegian requirements for mandatory occupational pension (\"obligatorisk tjenestepensjon\"). The Company also has a defined benefit plan for the previous CEO of Vistin Pharma. Further information on the pension costs related to the defined benefit plan can be found in Note 7.Note 7. Post-employment benefits The Group operates an unfunded pension plan for the previous CEO. The pension plan is funded through the Group's operations, which means that the Group meets the benefit payment obligation as it falls due. Additional disclosure is provided in Note 23. The amounts recognized in the balance sheet are determined as follows: 2025 2024 (NOK 000's) Present value of unfunded obligations 6 415 6 602 Liability in the balance sheet (including local tax) 6 415 6 602 The movement in the defined benefit liability over the year is as follows: (NOK 000's) 2025 2024 At 1 January 6 602 8 864 Benefits paid -428 -428 Local tax -29 -26 Interest expense/(income) 226 241 6 372 8 650 Remeasurements: (Gain)/Loss from changes 46 -2 049 At 31 December 6 415 6 602 Net expense recognized in the Income Statement -231 -214 The significant actuarial assumptions were as follows: 31.12.2025 31.12.2024 Discount rate 3,90 % 3,90 % Inflation 2,25 % 2,25 % Salary growth rate 4,00 % 4,00 % Pension growth rate 0,00 % 0,00 % Nordea has issued a guarantee of NOK 9.5 million to cover future pension payments under the defined befit plan for the previous CEO. The guarantee is covered by a pledge over the fixed assets.Note 23. Board of Directors and Executive Management compensation Board of Directors remuneration 2025 2024 (NOK 000's) Board fees Other* Board fees Other* \u00d8yvin A. Br\u00f8ymer Chairman* 490 25 460 25 Bettina Banoun* 264 25 240 25 \u00d8ystein Stray Spetalen - - 240 - Espen Marcussen 264 - 240 - Kari Krogstad 264 -240 - Espen Lia Gregoriussen 264 - 240 - \u00c5se Musum - - 240 - Stine W. R\u00f8nningen 264 - - - Kjell-Erik Nordby (observer) 264 -240- Total 2 074 50 2 14050 Stine W. R\u00f8nningen replaced \u00c5se Musum as Board Member (employee representative) in 2025, and \u00d8ystein S. Spetalen resigned from the Board the same year. *Both Bettina Banoun and \u00d8yvin A. Br\u00f8ymer received NOK 25 000 in 2025 and 2024 as members of the Remuneration Committee.Executive Management remuneration 2025 Proportion Base Bonus of fixed and (NOK 000's) salary paid* Pension Other** Total variable Magnus Tolleshaug, CEO 3 077 882 176 292 4 427 80% / 20% Alexander Karlsen, CFO 2 246 512 175 219 3 153 84% / 16% Lilly Margareth Myra, VP Quality 1 700 -*** 141 318 2 159 100% / 0% Vegard Heggem, COO 2 103 384 175 192 2 853 87% / 13% Total Executive Management 9 127 1 778 666 1 021 12 592 - *Bonuses paid are related to bonus earned for 2024 and paid out in 2025**Mainly fixed monthly car allowance and fringe benefits*** Lilly Margareth Myra started the position 1st of March 2025 and was not entitled to a bonuspayout2024 Proportion Base Bonus of fixed and (NOK 000's) salary paid* Pension Other** Total variable Magnus Tolleshaug, CEO 2 590 553 171 249 3 562 84% / 16% Alexander Karlsen, CFO 2 034 576 173 207 2 989 81% / 19% Hilde Merethe Hagen, VP Quality 1 616 470 175 169 2 430 81% / 19% Vegard Heggem, COO 1 980 546 178 169 2 872 81% / 19% Total Executive Management 8 220 2 144 697 793 11 854 - *Bonus paid are related to bonus earned for 2023 and paid out in 2024**Mainly fixed monthly car allowance and fringe benefitsMagnus Tolleshaug (CEO) has an 18-month termination benefit in the case of involuntary termination of his employment. According to the Norwegian Public Limited Companies Act section 6-16a, the Board of Directors have prepared a statement on the establishment of wages and other remuneration for the CEO and other senior employees.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__57": { "value": "Note 8. Other operating expenses(NOK 000's) 2025 2024 Production costs 68 831 64 390 Sales & marketing costs 5 415 3 732 General & admin. expenses 13 137 12 863 Other operating expenses 87 383 80 985 Remuneration to the Auditors (NOK 000's) 2025 2024 Statutory audit 695 682 Tax advisory services 142 148 Total remuneration to auditors 837 830", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__60": { "value": "Remuneration to the Auditors (NOK 000's) 2025 2024 Statutory audit 695 682 Tax advisory services 142 148 Total remuneration to auditors 837 830", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__66": { "value": "Note 9. Financial items (NOK 000's) 2025 2024 Interest income from bank deposits, money-market funds, etc. 396 507 Other financial income 178 175 Net foreign exchange gain 13 929 9 033 Total finance income 14 502 9 715 Interest expenses 1 810 2 185 Interest expenses leasing 150 153 Other financial expenses 138 138 Net foreign exchange loss 8 919 12 080 Total finance costs 11 017 14 557 Net finance 3 486 -4 843", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__65": { "value": "Note 9. Financial items (NOK 000's) 2025 2024 Interest income from bank deposits, money-market funds, etc. 396 507 Other financial income 178 175 Net foreign exchange gain 13 929 9 033 Total finance income 14 502 9 715 Interest expenses 1 810 2 185 Interest expenses leasing 150 153 Other financial expenses 138 138 Net foreign exchange loss 8 919 12 080 Total finance costs 11 017 14 557 Net finance 3 486 -4 843", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__64": { "value": "Note 9. Financial items (NOK 000's) 2025 2024 Interest income from bank deposits, money-market funds, etc. 396 507 Other financial income 178 175 Net foreign exchange gain 13 929 9 033 Total finance income 14 502 9 715 Interest expenses 1 810 2 185 Interest expenses leasing 150 153 Other financial expenses 138 138 Net foreign exchange loss 8 919 12 080 Total finance costs 11 017 14 557 Net finance 3 486 -4 843", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__63": { "value": "Note 9. Financial items (NOK 000's) 2025 2024 Interest income from bank deposits, money-market funds, etc. 396 507 Other financial income 178 175 Net foreign exchange gain 13 929 9 033 Total finance income 14 502 9 715 Interest expenses 1 810 2 185 Interest expenses leasing 150 153 Other financial expenses 138 138 Net foreign exchange loss 8 919 12 080 Total finance costs 11 017 14 557 Net finance 3 486 -4 843", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__62": { "value": "Note 9. Financial items (NOK 000's) 2025 2024 Interest income from bank deposits, money-market funds, etc. 396 507 Other financial income 178 175 Net foreign exchange gain 13 929 9 033 Total finance income 14 502 9 715 Interest expenses 1 810 2 185 Interest expenses leasing 150 153 Other financial expenses 138 138 Net foreign exchange loss 8 919 12 080 Total finance costs 11 017 14 557 Net finance 3 486 -4 843", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__61": { "value": "Note 9. Financial items (NOK 000's) 2025 2024 Interest income from bank deposits, money-market funds, etc. 396 507 Other financial income 178 175 Net foreign exchange gain 13 929 9 033 Total finance income 14 502 9 715 Interest expenses 1 810 2 185 Interest expenses leasing 150 153 Other financial expenses 138 138 Net foreign exchange loss 8 919 12 080 Total finance costs 11 017 14 557 Net finance 3 486 -4 843", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__68": { "value": "Note 10. Tax Income tax calculation: 2024 (NOK 000's) 2025 Profit/(loss) before taxes 95 839 80 453 Permanent differences 19 21 Permanent differences recognized to equity - - Changes in temporary differences -14 213 -3 025 Basis for income tax81 645 77 449 Income tax payable- 7 734 -Tax effect of change in net deferred income tax liability/asset-13 345 -18 155 Prior year adjustments -10 -17 705 Income tax expense -21 089 -35 860 Income tax expense reported in the statement of comprehensive income 21 089 17 704Reconciliation of income tax(NOK 000's)20252024 95 839 80 453 Profit before tax Tax assessed at the expected tax rate (22%) 21 085 17 700 Tax effect permanent differences, profit & loss 4 5 Income tax expense reported in comprehensive income21 089 17 704 Recognized deferred tax assets & liabilities (NOK 000's)20252024 69 763 62 701 Fixed assets Current assets 9 771 5 120 Pension liabilities -6 415 -6 600 Derivatives 3 528 1 229 Loss assets - 30 Tax losses carried forward (1) - -46 493 Net income tax reduction/increase76 647 15 988 Net deferred tax asset/-liability-16 862 -3 517 Tax rate applied 22 % 22 %", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__67": { "value": "Note 10. Tax Income tax calculation: 2024 (NOK 000's) 2025 Profit/(loss) before taxes 95 839 80 453 Permanent differences 19 21 Permanent differences recognized to equity - - Changes in temporary differences -14 213 -3 025 Basis for income tax81 645 77 449 Income tax payable- 7 734 -Tax effect of change in net deferred income tax liability/asset-13 345 -18 155 Prior year adjustments -10 -17 705 Income tax expense -21 089 -35 860 Income tax expense reported in the statement of comprehensive income 21 089 17 704Reconciliation of income tax(NOK 000's)20252024 95 839 80 453 Profit before tax Tax assessed at the expected tax rate (22%) 21 085 17 700 Tax effect permanent differences, profit & loss 4 5 Income tax expense reported in comprehensive income21 089 17 704 Recognized deferred tax assets & liabilities (NOK 000's)20252024 69 763 62 701 Fixed assets Current assets 9 771 5 120 Pension liabilities -6 415 -6 600 Derivatives 3 528 1 229 Loss assets - 30 Tax losses carried forward (1) - -46 493 Net income tax reduction/increase76 647 15 988 Net deferred tax asset/-liability-16 862 -3 517 Tax rate applied 22 % 22 %", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__69": { "value": "Note 11. Earnings per share Basic earnings per share (EPS) are calculated by dividing the profit attributable to the equity holders of the Company by the weighted average number of ordinary shares in issue during the year. The following reflects the income and shares data used in the basic EPS computations: (NOK 000's) 2025 2024 Profit attributable to owners of the company 74 751 62 753 Total 74 751 62 753 Weighted average number of ordinary shares (in thousands) 44 345 44 345 Basic and dilutive earnings per share (NOK) 1,69 1,42", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__70": { "value": "Note 12. Property, plant and equipment and right-of-use assets Property Constructions Machines & Right of Total & plants in progress equipment use etc. assets (NOK 000's) Cost At 1 January 2024 44 733 17 914 218 798 9 294 290 740 Additions 4 906 24 374 29 280 Reclassified -44921 179 -23 725 -4 990 -7 985 At 31 December 2024 49 191 39 093 219 447 4 304 312 036 Additions 791 227 15 621 244 16 883 Disposals -32 -3 513 -223 -3 768 Reclassifications -200 -200 At 31 December 2025 49 950 39 320 231 355 4 325 324 951 Depreciation and impairment At 1 January 2024 -12 416 - -52 706 -5 635 -70 757 Depreciation charge for the year -2 902 - -14 808 -1 059 -18 769 Reclassified depreciations 211 - 2 131 4 747 7 089 At 31 December 2024 -15 107 - -65 383 -1 947 -82 435 Depreciation charge for the year -2 990 -17 331 -936 -21 257 Disposals 24 2 344 126 2 494 At 31 December 2025 -18 073 - -80 370 -2 757 -101 198 Net book value At 31 December 2025 31 877 39 320 150 985 1 568 223 754 At 31 December 2024 34 083 39 093 154 064 2 358 229 603 Useful life 20-25 years 3-10 years 3 years Depreciation charge above also include impairment losses recognized in the P&L", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__71": { "value": "Depreciation and impairment At 1 January 2024 -12 416 - -52 706 -5 635 -70 757 Depreciation charge for the year -2 902 - -14 808 -1 059 -18 769 Reclassified depreciations 211 - 2 131 4 747 7 089 At 31 December 2024 -15 107 - -65 383 -1 947 -82 435 Depreciation charge for the year -2 990 -17 331 -936 -21 257 Disposals 24 2 344 126 2 494 At 31 December 2025 -18 073 - -80 370 -2 757 -101 198 Net book value At 31 December 2025 31 877 39 320 150 985 1 568 223 754 At 31 December 2024 34 083 39 093 154 064 2 358 229 603 Useful life 20-25 years 3-10 years 3 years Depreciation charge above also include impairment losses recognized in the P&L", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__74-1": { "value": "Note 13. Financial assets and liabilities Vistin acquired in Q1 2024 a share of 15% in CF Pharma at a transaction price of MEUR 1. The balance sheet value in non-current assets is according to the original purchase price (in EUR), which is also the estimated value of the financial investment as of 31.12.2025. CF Pharma is an API CDMO located in Budapest, Hungary, with a broad customer base of recognized international pharmaceutical companies. CF Pharma has an extensive production site in Budapest. Vistin is exploring potential partnership options with the company. Set out below is a comparison by class of carrying amounts and fair values of all financial instruments that are carried in the financial statements. The financial assets principally consist of trade receivables and cash and cash equivalents obtained through the operating business. The financial liabilities principally consist of trade and other payables arising directly from its operations. The fair value of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current transaction between willing parties. The Group uses the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique: Level 1: quoted (unadjusted) prices in active markets for identical assets or liabilities. Level 2: other techniques for which all inputs that have a significant effect on the recorded fair value are observable, either directly or indirectly. Level 3: techniques that use inputs that have a significant effect on the recorded fair value that are not based on observable market data. As of 31 December 2025: Fair value Loans and Other financial Total book Fair value level receivables at liabilities at value (NOK 000's) amortized amortized cost cost Financial assets Trade receivables 3 89 712 - 89 712 89 712 Other receivables 3 15 259 - 15 259 15 259 Financial assets 3 12 154 - 12 154 12 154 Hedging contracts(EUR) 3 3 528 - 3 528 3 528 Cash at bank 3 16 419 - 16 419 16 419 Total 137 073 - 137 073 137 073 Financial liabilities Trade payables 3 - 30 238 30 238 30 238 Other payables 3 - 48 748 48 748 48 748 Total - 78 986 78 986 78 986 31 December 2024: Fair Fair value Loans and Other Total book Fair value value through receivables financial value level profit and at amorti-liabilities at loss zed cost amortized cost (NOK 000's) Financial assets Trade receivables 3 - 44 279 - 44 279 44 279 Other receivables 3 - 9 449 - 9 449 9 449 Financial assets 3 - 12 154 - 12 154 12 154 Hedging contracts(EUR) - 1 230 - 1 230 1 230 Cash at bank - 12 794 - 12 794 12 794 Total - 79 906 - 79 906 79 906 Financial liabilities Trade payables 3 - 13 054 13 054 13 054 Other payables 3 - 50 914 50 914 50 914 Total - 63 969 63 969 63 969 For trade receivables, accounts payable and other short-term items, fair values are equal to carrying values due to their short-term nature.Note 14. Financial risk management The Group is exposed to a variety of financial risks, principally credit, currency, price and liquidity risks, which are summarized below. The Group's senior management oversees the management of these risks, which is being reviewed by the Board of Directors on a regular basis. Credit risk Credit risk is the risk that the counterparty will not meet its obligations under related to a customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables) and from its investing and financing activities, principally deposits with banks. Customer credit risk Customer credit risk is managed by established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed on an individual basis, and outstanding trade receivables are regularly monitored. Sales to customers with an unacceptable credit risk are covered by letter of credit, and all sales are settled in cash. For trade receivables the Group applies a simplified approach to providing for expected credit losses as prescribed by IFRS 9. There are no provisions for losses on trade receivables as of 31 December 2025, and there are no historic losses of significance. The risk of counterparties not meeting their contractual obligations will normally be related to the quality of the goods supplied. Year ended 31.12 2025 2024 Trade receivables (NOK 000's) 89 712 44 279 Number of customers 19 19 Top 5 customers as a % of total trade receivables 81 % 84 % Financial credit risk Cash deposits are principally with Nordea. Foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign currency rates. Vistin\u2019s exposure to the risk of changes in foreign exchange rates relates primarily to sales and raw material purchases as they are mainly denominated in EUR and USD respectively. Vistin monitors its foreign currency exposure, both related to outstanding financial assets and liabilities and to future foreign currency denominated operating cash flow, on an ongoing basis. The Group utilizes foreign currency denominated bank accounts to match sales and purchases in the same currency and thus provide a natural hedge. The group may use forward exchange contracts to reduce exposure towards USD and EUR. Financial derivates are recognized at fair value through profit and loss. Change in fair value is recognized in profit and loss and is presented as financial income or expense. Unrealized gains or losses are recorded in the same manner as realized gains and losses. 2025 2024 Year ended 31.12 (Currency 000's) EUR USD EUR USD Trade Receivables 5 662 2 244 3 116 654 Bank accounts 7 75 123 75 Trade Payables -292 -417 -135 -76 Net assets in EUR / USD 5 377 1 902 3 104 654 Currency rates 31.12 11,84 10,08 11,80 10,17 Net assets/liabilities in NOK 63 676 19 175 36 610 6 650 Assuming foreign currency to be reduced/increased by 5% Foreign currency (reduction)/increase -5 % -5 % -5 % -5 % Foreign currency rate 11,25 9,58 11,21 11,35 Net assets in NOK 60 492 18 216 34 779 7 422 Potential gain/(loss) NOK -3 184 -959 -1 830 772 No potential effect on OCI (000's) Number of Amount Total value Average Rate Unrealized Hedging contracts: per month of contracts rate on 31.12.2025 gain/loss contracts31.12.2025 (EUR) (EUR) contracts (NOK) EURNOK 2026 42 1 500 18 000 12.14 11.84 3 528 Total 42 1 500 18 000 12.14 11.84 3 528Liquidity risk Liquidity risk is the potential loss arising from the Group's inability to meet its contractual obligations when due. Vistin monitors its risk to a shortage of funds using rolling cash flow forecasts. The Group had cash and cash equivalents of MNOK 16.4 at 31 December 2025 (2024: MNOK 12.8) and no interest-bearing debt. The Group has sufficient credit facilities available if needed, and the Company assesses the liquidity risk to be low.Year ended 31.12.2025 Less than 3 - 12 (NOK 000's) 3 months months 1 - 5 years > 5 years Total Trade Payables 30 238 - - - 30 238 Other Payables 48 748 - - - 48 748 Total 78 986 - - - 78 986 Year ended 31.12.2024 Less than 3 - 12 (NOK 000's) 3 months months 1 - 5 years > 5 years Total Trade Payables 13 054 - - - 13 054 Other Payables 50 914 - - - 50 914 Total 63 969 - - - 63 969 Capital Management For the purpose of the Group\u2019s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the parent. The primary objective of the Groups\u2019 capital management is to maximize the shareholder value. It has been the Boards\u2019 strategy to maintain a strong balance sheet in a period with volatile external circumstances and a strong growth for the Group. Working capital requirements are generally expected to increase somewhat with higher sales and expectations from its top-tier customers to have more safety stock at hand due to a more volatile situation around the world. Vistin has a credit facility available if needed. The Group manages its capital structure and adjusts in light of changes in the financial performance and development of the Group. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders, sell assets or issue new shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__73": { "value": "Note 13. Financial assets and liabilities Vistin acquired in Q1 2024 a share of 15% in CF Pharma at a transaction price of MEUR 1. The balance sheet value in non-current assets is according to the original purchase price (in EUR), which is also the estimated value of the financial investment as of 31.12.2025. CF Pharma is an API CDMO located in Budapest, Hungary, with a broad customer base of recognized international pharmaceutical companies. CF Pharma has an extensive production site in Budapest. Vistin is exploring potential partnership options with the company. Set out below is a comparison by class of carrying amounts and fair values of all financial instruments that are carried in the financial statements. The financial assets principally consist of trade receivables and cash and cash equivalents obtained through the operating business. The financial liabilities principally consist of trade and other payables arising directly from its operations. The fair value of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current transaction between willing parties. The Group uses the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique: Level 1: quoted (unadjusted) prices in active markets for identical assets or liabilities. Level 2: other techniques for which all inputs that have a significant effect on the recorded fair value are observable, either directly or indirectly. Level 3: techniques that use inputs that have a significant effect on the recorded fair value that are not based on observable market data. As of 31 December 2025: Fair value Loans and Other financial Total book Fair value level receivables at liabilities at value (NOK 000's) amortized amortized cost cost Financial assets Trade receivables 3 89 712 - 89 712 89 712 Other receivables 3 15 259 - 15 259 15 259 Financial assets 3 12 154 - 12 154 12 154 Hedging contracts(EUR) 3 3 528 - 3 528 3 528 Cash at bank 3 16 419 - 16 419 16 419 Total 137 073 - 137 073 137 073 Financial liabilities Trade payables 3 - 30 238 30 238 30 238 Other payables 3 - 48 748 48 748 48 748 Total - 78 986 78 986 78 986 31 December 2024: Fair Fair value Loans and Other Total book Fair value value through receivables financial value level profit and at amorti-liabilities at loss zed cost amortized cost (NOK 000's) Financial assets Trade receivables 3 - 44 279 - 44 279 44 279 Other receivables 3 - 9 449 - 9 449 9 449 Financial assets 3 - 12 154 - 12 154 12 154 Hedging contracts(EUR) - 1 230 - 1 230 1 230 Cash at bank - 12 794 - 12 794 12 794 Total - 79 906 - 79 906 79 906 Financial liabilities Trade payables 3 - 13 054 13 054 13 054 Other payables 3 - 50 914 50 914 50 914 Total - 63 969 63 969 63 969 For trade receivables, accounts payable and other short-term items, fair values are equal to carrying values due to their short-term nature.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__72": { "value": "Note 13. Financial assets and liabilities Vistin acquired in Q1 2024 a share of 15% in CF Pharma at a transaction price of MEUR 1. The balance sheet value in non-current assets is according to the original purchase price (in EUR), which is also the estimated value of the financial investment as of 31.12.2025. CF Pharma is an API CDMO located in Budapest, Hungary, with a broad customer base of recognized international pharmaceutical companies. CF Pharma has an extensive production site in Budapest. Vistin is exploring potential partnership options with the company. Set out below is a comparison by class of carrying amounts and fair values of all financial instruments that are carried in the financial statements. The financial assets principally consist of trade receivables and cash and cash equivalents obtained through the operating business. The financial liabilities principally consist of trade and other payables arising directly from its operations. The fair value of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current transaction between willing parties. The Group uses the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique: Level 1: quoted (unadjusted) prices in active markets for identical assets or liabilities. Level 2: other techniques for which all inputs that have a significant effect on the recorded fair value are observable, either directly or indirectly. Level 3: techniques that use inputs that have a significant effect on the recorded fair value that are not based on observable market data. As of 31 December 2025: Fair value Loans and Other financial Total book Fair value level receivables at liabilities at value (NOK 000's) amortized amortized cost cost Financial assets Trade receivables 3 89 712 - 89 712 89 712 Other receivables 3 15 259 - 15 259 15 259 Financial assets 3 12 154 - 12 154 12 154 Hedging contracts(EUR) 3 3 528 - 3 528 3 528 Cash at bank 3 16 419 - 16 419 16 419 Total 137 073 - 137 073 137 073 Financial liabilities Trade payables 3 - 30 238 30 238 30 238 Other payables 3 - 48 748 48 748 48 748 Total - 78 986 78 986 78 986 31 December 2024: Fair Fair value Loans and Other Total book Fair value value through receivables financial value level profit and at amorti-liabilities at loss zed cost amortized cost (NOK 000's) Financial assets Trade receivables 3 - 44 279 - 44 279 44 279 Other receivables 3 - 9 449 - 9 449 9 449 Financial assets 3 - 12 154 - 12 154 12 154 Hedging contracts(EUR) - 1 230 - 1 230 1 230 Cash at bank - 12 794 - 12 794 12 794 Total - 79 906 - 79 906 79 906 Financial liabilities Trade payables 3 - 13 054 13 054 13 054 Other payables 3 - 50 914 50 914 50 914 Total - 63 969 63 969 63 969 For trade receivables, accounts payable and other short-term items, fair values are equal to carrying values due to their short-term nature.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__75": { "value": "Note 14. Financial risk management The Group is exposed to a variety of financial risks, principally credit, currency, price and liquidity risks, which are summarized below. The Group's senior management oversees the management of these risks, which is being reviewed by the Board of Directors on a regular basis. Credit risk Credit risk is the risk that the counterparty will not meet its obligations under related to a customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables) and from its investing and financing activities, principally deposits with banks. Customer credit risk Customer credit risk is managed by established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed on an individual basis, and outstanding trade receivables are regularly monitored. Sales to customers with an unacceptable credit risk are covered by letter of credit, and all sales are settled in cash. For trade receivables the Group applies a simplified approach to providing for expected credit losses as prescribed by IFRS 9. There are no provisions for losses on trade receivables as of 31 December 2025, and there are no historic losses of significance. The risk of counterparties not meeting their contractual obligations will normally be related to the quality of the goods supplied. Year ended 31.12 2025 2024 Trade receivables (NOK 000's) 89 712 44 279 Number of customers 19 19 Top 5 customers as a % of total trade receivables 81 % 84 % Financial credit risk Cash deposits are principally with Nordea. Foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign currency rates. Vistin\u2019s exposure to the risk of changes in foreign exchange rates relates primarily to sales and raw material purchases as they are mainly denominated in EUR and USD respectively. Vistin monitors its foreign currency exposure, both related to outstanding financial assets and liabilities and to future foreign currency denominated operating cash flow, on an ongoing basis. The Group utilizes foreign currency denominated bank accounts to match sales and purchases in the same currency and thus provide a natural hedge. The group may use forward exchange contracts to reduce exposure towards USD and EUR. Financial derivates are recognized at fair value through profit and loss. Change in fair value is recognized in profit and loss and is presented as financial income or expense. Unrealized gains or losses are recorded in the same manner as realized gains and losses. 2025 2024 Year ended 31.12 (Currency 000's) EUR USD EUR USD Trade Receivables 5 662 2 244 3 116 654 Bank accounts 7 75 123 75 Trade Payables -292 -417 -135 -76 Net assets in EUR / USD 5 377 1 902 3 104 654 Currency rates 31.12 11,84 10,08 11,80 10,17 Net assets/liabilities in NOK 63 676 19 175 36 610 6 650 Assuming foreign currency to be reduced/increased by 5% Foreign currency (reduction)/increase -5 % -5 % -5 % -5 % Foreign currency rate 11,25 9,58 11,21 11,35 Net assets in NOK 60 492 18 216 34 779 7 422 Potential gain/(loss) NOK -3 184 -959 -1 830 772 No potential effect on OCI (000's) Number of Amount Total value Average Rate Unrealized Hedging contracts: per month of contracts rate on 31.12.2025 gain/loss contracts31.12.2025 (EUR) (EUR) contracts (NOK) EURNOK 2026 42 1 500 18 000 12.14 11.84 3 528 Total 42 1 500 18 000 12.14 11.84 3 528Liquidity risk Liquidity risk is the potential loss arising from the Group's inability to meet its contractual obligations when due. Vistin monitors its risk to a shortage of funds using rolling cash flow forecasts. The Group had cash and cash equivalents of MNOK 16.4 at 31 December 2025 (2024: MNOK 12.8) and no interest-bearing debt. The Group has sufficient credit facilities available if needed, and the Company assesses the liquidity risk to be low.Year ended 31.12.2025 Less than 3 - 12 (NOK 000's) 3 months months 1 - 5 years > 5 years Total Trade Payables 30 238 - - - 30 238 Other Payables 48 748 - - - 48 748 Total 78 986 - - - 78 986 Year ended 31.12.2024 Less than 3 - 12 (NOK 000's) 3 months months 1 - 5 years > 5 years Total Trade Payables 13 054 - - - 13 054 Other Payables 50 914 - - - 50 914 Total 63 969 - - - 63 969 Capital Management For the purpose of the Group\u2019s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the parent. The primary objective of the Groups\u2019 capital management is to maximize the shareholder value. It has been the Boards\u2019 strategy to maintain a strong balance sheet in a period with volatile external circumstances and a strong growth for the Group. Working capital requirements are generally expected to increase somewhat with higher sales and expectations from its top-tier customers to have more safety stock at hand due to a more volatile situation around the world. Vistin has a credit facility available if needed. The Group manages its capital structure and adjusts in light of changes in the financial performance and development of the Group. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders, sell assets or issue new shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__77": { "value": "Credit risk Credit risk is the risk that the counterparty will not meet its obligations under related to a customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables) and from its investing and financing activities, principally deposits with banks. Customer credit risk Customer credit risk is managed by established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed on an individual basis, and outstanding trade receivables are regularly monitored. Sales to customers with an unacceptable credit risk are covered by letter of credit, and all sales are settled in cash. For trade receivables the Group applies a simplified approach to providing for expected credit losses as prescribed by IFRS 9. There are no provisions for losses on trade receivables as of 31 December 2025, and there are no historic losses of significance. The risk of counterparties not meeting their contractual obligations will normally be related to the quality of the goods supplied. Year ended 31.12 2025 2024 Trade receivables (NOK 000's) 89 712 44 279 Number of customers 19 19 Top 5 customers as a % of total trade receivables 81 % 84 % Financial credit risk Cash deposits are principally with Nordea.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__79": { "value": "Foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign currency rates. Vistin\u2019s exposure to the risk of changes in foreign exchange rates relates primarily to sales and raw material purchases as they are mainly denominated in EUR and USD respectively. Vistin monitors its foreign currency exposure, both related to outstanding financial assets and liabilities and to future foreign currency denominated operating cash flow, on an ongoing basis. The Group utilizes foreign currency denominated bank accounts to match sales and purchases in the same currency and thus provide a natural hedge. The group may use forward exchange contracts to reduce exposure towards USD and EUR. Financial derivates are recognized at fair value through profit and loss. Change in fair value is recognized in profit and loss and is presented as financial income or expense. Unrealized gains or losses are recorded in the same manner as realized gains and losses. 2025 2024 Year ended 31.12 (Currency 000's) EUR USD EUR USD Trade Receivables 5 662 2 244 3 116 654 Bank accounts 7 75 123 75 Trade Payables -292 -417 -135 -76 Net assets in EUR / USD 5 377 1 902 3 104 654 Currency rates 31.12 11,84 10,08 11,80 10,17 Net assets/liabilities in NOK 63 676 19 175 36 610 6 650 Assuming foreign currency to be reduced/increased by 5% Foreign currency (reduction)/increase -5 % -5 % -5 % -5 % Foreign currency rate 11,25 9,58 11,21 11,35 Net assets in NOK 60 492 18 216 34 779 7 422 Potential gain/(loss) NOK -3 184 -959 -1 830 772 No potential effect on OCI (000's) Number of Amount Total value Average Rate Unrealized Hedging contracts: per month of contracts rate on 31.12.2025 gain/loss contracts31.12.2025 (EUR) (EUR) contracts (NOK) EURNOK 2026 42 1 500 18 000 12.14 11.84 3 528 Total 42 1 500 18 000 12.14 11.84 3 528", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__78": { "value": "Foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign currency rates. Vistin\u2019s exposure to the risk of changes in foreign exchange rates relates primarily to sales and raw material purchases as they are mainly denominated in EUR and USD respectively. Vistin monitors its foreign currency exposure, both related to outstanding financial assets and liabilities and to future foreign currency denominated operating cash flow, on an ongoing basis. The Group utilizes foreign currency denominated bank accounts to match sales and purchases in the same currency and thus provide a natural hedge. The group may use forward exchange contracts to reduce exposure towards USD and EUR. Financial derivates are recognized at fair value through profit and loss. Change in fair value is recognized in profit and loss and is presented as financial income or expense. Unrealized gains or losses are recorded in the same manner as realized gains and losses. 2025 2024 Year ended 31.12 (Currency 000's) EUR USD EUR USD Trade Receivables 5 662 2 244 3 116 654 Bank accounts 7 75 123 75 Trade Payables -292 -417 -135 -76 Net assets in EUR / USD 5 377 1 902 3 104 654 Currency rates 31.12 11,84 10,08 11,80 10,17 Net assets/liabilities in NOK 63 676 19 175 36 610 6 650 Assuming foreign currency to be reduced/increased by 5% Foreign currency (reduction)/increase -5 % -5 % -5 % -5 % Foreign currency rate 11,25 9,58 11,21 11,35 Net assets in NOK 60 492 18 216 34 779 7 422 Potential gain/(loss) NOK -3 184 -959 -1 830 772 No potential effect on OCI (000's) Number of Amount Total value Average Rate Unrealized Hedging contracts: per month of contracts rate on 31.12.2025 gain/loss contracts31.12.2025 (EUR) (EUR) contracts (NOK) EURNOK 2026 42 1 500 18 000 12.14 11.84 3 528 Total 42 1 500 18 000 12.14 11.84 3 528", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__80": { "value": "Liquidity risk Liquidity risk is the potential loss arising from the Group's inability to meet its contractual obligations when due. Vistin monitors its risk to a shortage of funds using rolling cash flow forecasts. The Group had cash and cash equivalents of MNOK 16.4 at 31 December 2025 (2024: MNOK 12.8) and no interest-bearing debt. The Group has sufficient credit facilities available if needed, and the Company assesses the liquidity risk to be low.Year ended 31.12.2025 Less than 3 - 12 (NOK 000's) 3 months months 1 - 5 years > 5 years Total Trade Payables 30 238 - - - 30 238 Other Payables 48 748 - - - 48 748 Total 78 986 - - - 78 986 Year ended 31.12.2024 Less than 3 - 12 (NOK 000's) 3 months months 1 - 5 years > 5 years Total Trade Payables 13 054 - - - 13 054 Other Payables 50 914 - - - 50 914 Total 63 969 - - - 63 969 ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__81": { "value": "Capital Management For the purpose of the Group\u2019s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the parent. The primary objective of the Groups\u2019 capital management is to maximize the shareholder value. It has been the Boards\u2019 strategy to maintain a strong balance sheet in a period with volatile external circumstances and a strong growth for the Group. Working capital requirements are generally expected to increase somewhat with higher sales and expectations from its top-tier customers to have more safety stock at hand due to a more volatile situation around the world. Vistin has a credit facility available if needed. The Group manages its capital structure and adjusts in light of changes in the financial performance and development of the Group. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders, sell assets or issue new shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__82": { "value": "Note 15. Inventories (NOK 000's) 2025 2024 Raw materials in transit (incl. inventory at 3rd party warehouse) 21 337 22 647 Raw materials 25 340 20 482 Produced finished goods (incl. WIP) 35 456 33 504 Provision for obsolescence - - Total inventories 82 133 76 665 Cost of materials 151 507 149 969 The cost of material included in the statement of comprehensive income consists of purchase of raw materials for production, purchase of finished goods for sale, net movements in inventory, and any inventory write-offs or adjustments.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__84": { "value": "Note 16. Trade receivables and other receivables Trade receivables2025 2024 (NOK 000's) Trade receivables 89 712 44 279 Total trade receivables (net) 89 712 44 279 Trade receivables are non-interest bearing and are generally on terms of +/- 60 days. As at 31 December, the ageing analysis of trade receivables is as follows AGING PAST DUE NOT IMPAIRED (NOK 000's) Total Current < 30 days 30-60 days 60- 90 days > 90 days 2025 89 712 77 025 4 647 6 774 14 1 252 2024 44 279 38 249 6 111 81 - - See Note 14 on credit risk of trade receivables, which explains how the Company manages credit risk. Other receivables(NOK 000's) 2025 2024 Prepayments 4 828 1 752 Other 10 431 7 695 Total other receivables 15 259 9 447 ", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__83": { "value": "Note 16. Trade receivables and other receivables Trade receivables2025 2024 (NOK 000's) Trade receivables 89 712 44 279 Total trade receivables (net) 89 712 44 279 Trade receivables are non-interest bearing and are generally on terms of +/- 60 days. As at 31 December, the ageing analysis of trade receivables is as follows AGING PAST DUE NOT IMPAIRED (NOK 000's) Total Current < 30 days 30-60 days 60- 90 days > 90 days 2025 89 712 77 025 4 647 6 774 14 1 252 2024 44 279 38 249 6 111 81 - - See Note 14 on credit risk of trade receivables, which explains how the Company manages credit risk. Other receivables(NOK 000's) 2025 2024 Prepayments 4 828 1 752 Other 10 431 7 695 Total other receivables 15 259 9 447 ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__85": { "value": "Note 17. Cash and cash equivalents (NOK 000's) 2025 2024 Cash at banks 16 419 12 794 Cash and cash equivalents 16 419 12 794 Cash at banks earns interest at floating rates based on daily bank deposit rates.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__87": { "value": "Note 18. Issued shares and share capital The Company's registered share capital is NOK 44,344,592 divided into 44,344,592 shares. The share capital is fully paid. All shares have the same rights. Number of Share capital shares (thousands) (NOK 000's) At 1 January 2024 44 345 44 345 At 31 December 2024 44 345 44 345 At 1 January 2025 44 345 44 345 At 31 December 2025 44 345 44 345 Each share has a par value of NOK 1 per share. 20 largest shareholders as registered 31 December 2025: Total no of Ownership Name Note shares share INTERTRADE SHIPPING AS* 1 14 509 280 32,7 % HOLMEN SPESIALFOND 4 371 558 9,9 % PACTUM VEKST AS* 2 2 991 773 6,8 % MP PENSJON PK 1 719 848 3,9 % TIGERSTADEN AS 800 000 1,8 % HENRIK MIDTTUN HAAVIE 765 700 1,7 % STORKLEIVEN AS 751 000 1,7 % AUGUST RINGVOLD AGENTUR AS 750 315 1,7 % LUCELLUM AS 720 000 1,6 % IVAR L\u00d8GES STIFTELSE 540 000 1,2 % SURFSIDE HOLDING AS 527 960 1,2 % CORTEX AS 508 989 1,2 % SANDEN EQUITY AS 500 000 1,1% DNB BANK ASA 489 746 1,1 % DELTA AS 415 000 0,9 % GINKO AS 400 000 0,9 % MELESIO INVEST AS 397 110 0,9 % BOOLEAN AS 350 000 0,8 % NIELS CATO BECKETT AALL 301 658 0,7 % NICOLAI ANDREAS EGER 284 040 0,6 % Other shareholders 12 250 595 27,6 % Total number of shares 44 344 592 100,0 % Shares owned by the Board of Directors and management as of 31 December 2025: Intertrade shipping AS (1) 14 509 280 Pactum Vekst AS (2) 2 991 379 Kjell-Erik Nordby (3) 140 000 Vegard Heggem (4) 77 360 Magnus Tolleshaug (5) 75 000 Alexander Karlsen (6) 50 000 1. Chairman of the Board of Directors 2. CEO of Pactum Vekst AS: is a member of the Board of Directors 3. Board of Directors (Observer) 4. Chief Operating Officer 5. Chief Executive Officer 6. Chief Financial Officer", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__86": { "value": "Note 18. Issued shares and share capital The Company's registered share capital is NOK 44,344,592 divided into 44,344,592 shares. The share capital is fully paid. All shares have the same rights. Number of Share capital shares (thousands) (NOK 000's) At 1 January 2024 44 345 44 345 At 31 December 2024 44 345 44 345 At 1 January 2025 44 345 44 345 At 31 December 2025 44 345 44 345 Each share has a par value of NOK 1 per share. 20 largest shareholders as registered 31 December 2025: Total no of Ownership Name Note shares share INTERTRADE SHIPPING AS* 1 14 509 280 32,7 % HOLMEN SPESIALFOND 4 371 558 9,9 % PACTUM VEKST AS* 2 2 991 773 6,8 % MP PENSJON PK 1 719 848 3,9 % TIGERSTADEN AS 800 000 1,8 % HENRIK MIDTTUN HAAVIE 765 700 1,7 % STORKLEIVEN AS 751 000 1,7 % AUGUST RINGVOLD AGENTUR AS 750 315 1,7 % LUCELLUM AS 720 000 1,6 % IVAR L\u00d8GES STIFTELSE 540 000 1,2 % SURFSIDE HOLDING AS 527 960 1,2 % CORTEX AS 508 989 1,2 % SANDEN EQUITY AS 500 000 1,1% DNB BANK ASA 489 746 1,1 % DELTA AS 415 000 0,9 % GINKO AS 400 000 0,9 % MELESIO INVEST AS 397 110 0,9 % BOOLEAN AS 350 000 0,8 % NIELS CATO BECKETT AALL 301 658 0,7 % NICOLAI ANDREAS EGER 284 040 0,6 % Other shareholders 12 250 595 27,6 % Total number of shares 44 344 592 100,0 % Shares owned by the Board of Directors and management as of 31 December 2025: Intertrade shipping AS (1) 14 509 280 Pactum Vekst AS (2) 2 991 379 Kjell-Erik Nordby (3) 140 000 Vegard Heggem (4) 77 360 Magnus Tolleshaug (5) 75 000 Alexander Karlsen (6) 50 000 1. Chairman of the Board of Directors 2. CEO of Pactum Vekst AS: is a member of the Board of Directors 3. Board of Directors (Observer) 4. Chief Operating Officer 5. Chief Executive Officer 6. Chief Financial Officer", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__88": { "value": "Note 19. Share-based payments The annual general meeting in May 2025 approved a long-term incentive plan (LTIP) where the executive management, in total, can purchase shares for up to MNOK 5, at a 25% discount, with three years of binding time. The General meeting also approved a loan facility of MNOK 5 for purchase of shares. The loan facility has a duration of three years and can only be used as financing for the purchasing of shares in the company. If the finance option is used to purchase shares, the standard interest rate for employee loans determined by the Norwegian Tax Administration, will be used.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__92": { "value": "Note 20. Other payables (NOK 000's) 2025 2024 Withholding tax 3 479 3 071 Social security taxes 1 925 2 044 Allowance for holiday pay 8 281 7 757 Accrued expenses 4 614 6 017 Other liabilities 30 450 32 026 Total other payables 48 748 50 914 ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__91": { "value": "Note 20. Other payables (NOK 000's) 2025 2024 Withholding tax 3 479 3 071 Social security taxes 1 925 2 044 Allowance for holiday pay 8 281 7 757 Accrued expenses 4 614 6 017 Other liabilities 30 450 32 026 Total other payables 48 748 50 914 ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__90": { "value": "Note 20. Other payables (NOK 000's) 2025 2024 Withholding tax 3 479 3 071 Social security taxes 1 925 2 044 Allowance for holiday pay 8 281 7 757 Accrued expenses 4 614 6 017 Other liabilities 30 450 32 026 Total other payables 48 748 50 914 ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__89": { "value": "Note 20. Other payables (NOK 000's) 2025 2024 Withholding tax 3 479 3 071 Social security taxes 1 925 2 044 Allowance for holiday pay 8 281 7 757 Accrued expenses 4 614 6 017 Other liabilities 30 450 32 026 Total other payables 48 748 50 914 ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__94": { "value": "Note 21. Borrowings The Group had no interest-bearing debt as of 31 December 2025. The Group has a revolving credit facility in Nordea which is utilized when needed. Nordea has issued a guarantee of MNOK 9.5 to cover future pension payments under the defined benefit plan for the previous CEO, a guarantee for income tax deducted salaries of MNOK 6.5, as well as a guarantee of EUR 300 000 in relation to the PPA with Statkraft. The guarantees are covered by a pledge in the Property (plant) located in Krager\u00f8 municipality and inventory.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__93": { "value": "Note 21. Borrowings The Group had no interest-bearing debt as of 31 December 2025. The Group has a revolving credit facility in Nordea which is utilized when needed. Nordea has issued a guarantee of MNOK 9.5 to cover future pension payments under the defined benefit plan for the previous CEO, a guarantee for income tax deducted salaries of MNOK 6.5, as well as a guarantee of EUR 300 000 in relation to the PPA with Statkraft. The guarantees are covered by a pledge in the Property (plant) located in Krager\u00f8 municipality and inventory.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__97": { "value": "Note 22. Leasing and commitments The Group has not applied the two recognition exemptions in the standard, for low value items and short-term leases. There are only a few leasing agreements in total (<10), and all agreements have been incorporated into the balance sheet. Detailed lease commitments divided by category: Detailed Lease commitments at 31 December 2025 (NOK 000's) Property rental 1 254 Cars & trucks 305 Production equipment 0 Other office equipment 244 Future minimum lease payments 1 803 Maturity profile of lease 12-24 24-36 commitments (NOK 000's) <12 months months months >48 months Property rental 878 376 Cars & trucks 87 87 87 44 Production equipment Other office equipment 55 55 55 78 Future minimum lease payments 1020 518 142 122 Details for right of use assets and leasing liabilities: Leasing liabilities Right of use assets Opening balance at 1 Jan 20244 1213 290 Depreciation 165 Interest expense 153 Additions - Write down -1 926 - Repayment of lease liabilities - -1 199 Value at year end 20242 3602 244Opening balance at 1 Jan 2025 2 361 2 244 Depreciation 810 Interest expense 150 Additions 244 Write down -223 Repayment of lease liabilities -884 Value at year end 20253 192 1 510 Of which are: Other current lease liabilities (2025) 892 Other non-current lease liabilities (2025) 619 1 510 There are no residual guaranties or right of termination that have significant effect on any of the lease agreements.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__96": { "value": "Note 22. Leasing and commitments The Group has not applied the two recognition exemptions in the standard, for low value items and short-term leases. There are only a few leasing agreements in total (<10), and all agreements have been incorporated into the balance sheet. Detailed lease commitments divided by category: Detailed Lease commitments at 31 December 2025 (NOK 000's) Property rental 1 254 Cars & trucks 305 Production equipment 0 Other office equipment 244 Future minimum lease payments 1 803 Maturity profile of lease 12-24 24-36 commitments (NOK 000's) <12 months months months >48 months Property rental 878 376 Cars & trucks 87 87 87 44 Production equipment Other office equipment 55 55 55 78 Future minimum lease payments 1020 518 142 122 Details for right of use assets and leasing liabilities: Leasing liabilities Right of use assets Opening balance at 1 Jan 20244 1213 290 Depreciation 165 Interest expense 153 Additions - Write down -1 926 - Repayment of lease liabilities - -1 199 Value at year end 20242 3602 244Opening balance at 1 Jan 2025 2 361 2 244 Depreciation 810 Interest expense 150 Additions 244 Write down -223 Repayment of lease liabilities -884 Value at year end 20253 192 1 510 Of which are: Other current lease liabilities (2025) 892 Other non-current lease liabilities (2025) 619 1 510 There are no residual guaranties or right of termination that have significant effect on any of the lease agreements.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__95": { "value": "Note 22. Leasing and commitments The Group has not applied the two recognition exemptions in the standard, for low value items and short-term leases. There are only a few leasing agreements in total (<10), and all agreements have been incorporated into the balance sheet. Detailed lease commitments divided by category: Detailed Lease commitments at 31 December 2025 (NOK 000's) Property rental 1 254 Cars & trucks 305 Production equipment 0 Other office equipment 244 Future minimum lease payments 1 803 Maturity profile of lease 12-24 24-36 commitments (NOK 000's) <12 months months months >48 months Property rental 878 376 Cars & trucks 87 87 87 44 Production equipment Other office equipment 55 55 55 78 Future minimum lease payments 1020 518 142 122 Details for right of use assets and leasing liabilities: Leasing liabilities Right of use assets Opening balance at 1 Jan 20244 1213 290 Depreciation 165 Interest expense 153 Additions - Write down -1 926 - Repayment of lease liabilities - -1 199 Value at year end 20242 3602 244Opening balance at 1 Jan 2025 2 361 2 244 Depreciation 810 Interest expense 150 Additions 244 Write down -223 Repayment of lease liabilities -884 Value at year end 20253 192 1 510 Of which are: Other current lease liabilities (2025) 892 Other non-current lease liabilities (2025) 619 1 510 There are no residual guaranties or right of termination that have significant effect on any of the lease agreements.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__98": { "value": "Of which are: Other current lease liabilities (2025) 892 Other non-current lease liabilities (2025) 619 1 510 There are no residual guaranties or right of termination that have significant effect on any of the lease agreements.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__101-1": { "value": "Note 23. Board of Directors and Executive Management compensation Board of Directors remuneration 2025 2024 (NOK 000's) Board fees Other* Board fees Other* \u00d8yvin A. Br\u00f8ymer Chairman* 490 25 460 25 Bettina Banoun* 264 25 240 25 \u00d8ystein Stray Spetalen - - 240 - Espen Marcussen 264 - 240 - Kari Krogstad 264 -240 - Espen Lia Gregoriussen 264 - 240 - \u00c5se Musum - - 240 - Stine W. R\u00f8nningen 264 - - - Kjell-Erik Nordby (observer) 264 -240- Total 2 074 50 2 14050 Stine W. R\u00f8nningen replaced \u00c5se Musum as Board Member (employee representative) in 2025, and \u00d8ystein S. Spetalen resigned from the Board the same year. *Both Bettina Banoun and \u00d8yvin A. Br\u00f8ymer received NOK 25 000 in 2025 and 2024 as members of the Remuneration Committee.Executive Management remuneration 2025 Proportion Base Bonus of fixed and (NOK 000's) salary paid* Pension Other** Total variable Magnus Tolleshaug, CEO 3 077 882 176 292 4 427 80% / 20% Alexander Karlsen, CFO 2 246 512 175 219 3 153 84% / 16% Lilly Margareth Myra, VP Quality 1 700 -*** 141 318 2 159 100% / 0% Vegard Heggem, COO 2 103 384 175 192 2 853 87% / 13% Total Executive Management 9 127 1 778 666 1 021 12 592 - *Bonuses paid are related to bonus earned for 2024 and paid out in 2025**Mainly fixed monthly car allowance and fringe benefits*** Lilly Margareth Myra started the position 1st of March 2025 and was not entitled to a bonuspayout2024 Proportion Base Bonus of fixed and (NOK 000's) salary paid* Pension Other** Total variable Magnus Tolleshaug, CEO 2 590 553 171 249 3 562 84% / 16% Alexander Karlsen, CFO 2 034 576 173 207 2 989 81% / 19% Hilde Merethe Hagen, VP Quality 1 616 470 175 169 2 430 81% / 19% Vegard Heggem, COO 1 980 546 178 169 2 872 81% / 19% Total Executive Management 8 220 2 144 697 793 11 854 - *Bonus paid are related to bonus earned for 2023 and paid out in 2024**Mainly fixed monthly car allowance and fringe benefitsMagnus Tolleshaug (CEO) has an 18-month termination benefit in the case of involuntary termination of his employment. According to the Norwegian Public Limited Companies Act section 6-16a, the Board of Directors have prepared a statement on the establishment of wages and other remuneration for the CEO and other senior employees.Note 24. Transactions with related parties Related party relationships are those involving control, joint control or significant influence. Related parties are in a position to enter into transactions with the Company that would not be undertaken between unrelated parties. All transactions within the Group have been based on arm's length principle. The Company's ultimate parent is Vistin Pharma ASA. The shares of Vistin Pharma are listed on Oslo B\u00f8rs. The subsidiary is listed in note 25. Any transactions between the parent company and the subsidiary are shown line by line in the separate statements of the parent company and are eliminated in the group financial statements. See note 23 for more information on remuneration to executive management and the board.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__100": { "value": "Note 23. Board of Directors and Executive Management compensation Board of Directors remuneration 2025 2024 (NOK 000's) Board fees Other* Board fees Other* \u00d8yvin A. Br\u00f8ymer Chairman* 490 25 460 25 Bettina Banoun* 264 25 240 25 \u00d8ystein Stray Spetalen - - 240 - Espen Marcussen 264 - 240 - Kari Krogstad 264 -240 - Espen Lia Gregoriussen 264 - 240 - \u00c5se Musum - - 240 - Stine W. R\u00f8nningen 264 - - - Kjell-Erik Nordby (observer) 264 -240- Total 2 074 50 2 14050 Stine W. R\u00f8nningen replaced \u00c5se Musum as Board Member (employee representative) in 2025, and \u00d8ystein S. Spetalen resigned from the Board the same year. *Both Bettina Banoun and \u00d8yvin A. Br\u00f8ymer received NOK 25 000 in 2025 and 2024 as members of the Remuneration Committee.Executive Management remuneration 2025 Proportion Base Bonus of fixed and (NOK 000's) salary paid* Pension Other** Total variable Magnus Tolleshaug, CEO 3 077 882 176 292 4 427 80% / 20% Alexander Karlsen, CFO 2 246 512 175 219 3 153 84% / 16% Lilly Margareth Myra, VP Quality 1 700 -*** 141 318 2 159 100% / 0% Vegard Heggem, COO 2 103 384 175 192 2 853 87% / 13% Total Executive Management 9 127 1 778 666 1 021 12 592 - *Bonuses paid are related to bonus earned for 2024 and paid out in 2025**Mainly fixed monthly car allowance and fringe benefits*** Lilly Margareth Myra started the position 1st of March 2025 and was not entitled to a bonuspayout2024 Proportion Base Bonus of fixed and (NOK 000's) salary paid* Pension Other** Total variable Magnus Tolleshaug, CEO 2 590 553 171 249 3 562 84% / 16% Alexander Karlsen, CFO 2 034 576 173 207 2 989 81% / 19% Hilde Merethe Hagen, VP Quality 1 616 470 175 169 2 430 81% / 19% Vegard Heggem, COO 1 980 546 178 169 2 872 81% / 19% Total Executive Management 8 220 2 144 697 793 11 854 - *Bonus paid are related to bonus earned for 2023 and paid out in 2024**Mainly fixed monthly car allowance and fringe benefitsMagnus Tolleshaug (CEO) has an 18-month termination benefit in the case of involuntary termination of his employment. According to the Norwegian Public Limited Companies Act section 6-16a, the Board of Directors have prepared a statement on the establishment of wages and other remuneration for the CEO and other senior employees.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__104": { "value": "Note 25. Subsidiary The following subsidiaries are included in the consolidated financial statements: Company Country Main Owner-Voting Owner-Voting of incor-operations ship power ship power poration interest 2025 interest 2024 2025 2024 Vistin Pharma AS Norway Pharmaceutical 100 % 100 % 100 % 100 % products The financial figures of Vistin Pharma AS have been included in the consolidated financial statements of the company.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__103": { "value": "Note 25. Subsidiary The following subsidiaries are included in the consolidated financial statements: Company Country Main Owner-Voting Owner-Voting of incor-operations ship power ship power poration interest 2025 interest 2024 2025 2024 Vistin Pharma AS Norway Pharmaceutical 100 % 100 % 100 % 100 % products The financial figures of Vistin Pharma AS have been included in the consolidated financial statements of the company.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__105": { "value": "Note 26. Events after the reporting date There have not been events subsequent to the closing date of 31 December 2025, that currently affects the financial situation or the company\u2019s operational activities. The Board of Directors will propose for the AGM to pay out an ordinary cash dividend of up to NOK 1.50 per share, to be paid partly with NOK 1 in May and up to NOK 0.50 in November. Vistin has built significant safety stock of critical raw materials over the past quarters which is mitigating potential supply chain interruptions due to the Middle East conflict. Increased freight and raw material prices are expected going forward, which in turn will increase the global metformin prices. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s7__6__106": { "value": "1.5", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:5967007LIEEXZXFQY092", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } } } }