{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"ITE": "http://itera.com/2024-12-31",
"ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
"iso4217": "http://www.xbrl.org/2003/iso4217",
"scheme": "http://standards.iso.org/iso/17442",
"xbrl": "https://xbrl.org/2021",
"xbrli": "http://www.xbrl.org/2003/instance"
},
"taxonomy": [
"http://itera.com/2024-12-31/5967007LIEEXZXFZFK03-2024-12-31.xsd"
]
},
"facts": {
"f0__s1__2__5": {
"value": "848783000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__5": {
"value": "871581000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__6": {
"value": "65735000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:CostOfMerchandiseSoldAndServicesExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__6": {
"value": "57902000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:CostOfMerchandiseSoldAndServicesExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__7": {
"value": "634309000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EmployeeBenefitsExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__7": {
"value": "634359000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EmployeeBenefitsExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__8": {
"value": "33009000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationAndAmortisationExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__8": {
"value": "32299000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationAndAmortisationExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__9": {
"value": "63330000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:AdministrativeExpenseAndOtherExpenseByNature",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__9": {
"value": "68667000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:AdministrativeExpenseAndOtherExpenseByNature",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__10": {
"value": "4391000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__10": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__11": {
"value": "800774000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OperatingExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__11": {
"value": "793228000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OperatingExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__12": {
"value": "48008000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__12": {
"value": "78353000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__13": {
"value": "1104000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__13": {
"value": "879000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__14": {
"value": "1416000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromInterest",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__14": {
"value": "1387000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromInterest",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__15": {
"value": "269000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__15": {
"value": "1031000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__16": {
"value": "4175000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__16": {
"value": "2888000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__17": {
"value": "-836000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__17": {
"value": "-1288000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__18": {
"value": "-2760000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__18": {
"value": "-2941000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__19": {
"value": "45248000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__19": {
"value": "75412000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__20": {
"value": "10264000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__20": {
"value": "18722000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__21": {
"value": "34984000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__21": {
"value": "56690000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__22": {
"value": "34984000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__22": {
"value": "56690000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__25": {
"value": "43.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f0__s1__3__25": {
"value": "70.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f0__s1__2__26": {
"value": "43.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f0__s1__3__26": {
"value": "70.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f0__s1__2__29": {
"value": "1434000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__29": {
"value": "-346000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__30": {
"value": "36419000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__30": {
"value": "56344000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__2__31": {
"value": "36419000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s1__3__31": {
"value": "56344000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__5": {
"value": "4365000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__5": {
"value": "3654000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__6": {
"value": "27483000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__6": {
"value": "31127000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__7": {
"value": "60503000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__7": {
"value": "74582000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__8": {
"value": "12193000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__8": {
"value": "16213000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__9": {
"value": "5225000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__9": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__10": {
"value": "109768000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__10": {
"value": "125575000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__13": {
"value": "8471000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentContractAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__13": {
"value": "3452000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentContractAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__14": {
"value": "96733000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTradeReceivables",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__14": {
"value": "107770000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTradeReceivables",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__15": {
"value": "11085000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__15": {
"value": "13193000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__16": {
"value": "52632000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__16": {
"value": "49209000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__17": {
"value": "168922000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__17": {
"value": "173623000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__20": {
"value": "278690000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__20": {
"value": "299198000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__23": {
"value": "24656000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__23": {
"value": "24656000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__24": {
"value": "22058000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:RetainedEarningsTreasurySharesOtherReservesAndAdditionalPaidInCapital",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__24": {
"value": "23231000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:RetainedEarningsTreasurySharesOtherReservesAndAdditionalPaidInCapital",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__25": {
"value": "46714000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__25": {
"value": "47887000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__28": {
"value": "885000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__28": {
"value": "1023000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__29": {
"value": "0.0",
"dimensions": {
"concept": "ITE:OtherLongTermProvisionsAndOtherNonCurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__29": {
"value": "759000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:OtherLongTermProvisionsAndOtherNonCurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__30": {
"value": "2750000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__30": {
"value": "3750000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__31": {
"value": "49835000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__31": {
"value": "63613000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__32": {
"value": "53471000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__32": {
"value": "69146000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__35": {
"value": "20153000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__35": {
"value": "18288000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__36": {
"value": "7340000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__36": {
"value": "12183000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__37": {
"value": "54729000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__37": {
"value": "58503000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__38": {
"value": "14600000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__38": {
"value": "13874000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__39": {
"value": "15283000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentContractLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__39": {
"value": "14292000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentContractLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__40": {
"value": "1000000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentPortionOfLongtermBorrowings",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__40": {
"value": "1000000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentPortionOfLongtermBorrowings",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__41": {
"value": "65400000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__41": {
"value": "64026000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__42": {
"value": "178506000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__42": {
"value": "182165000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__45": {
"value": "231977000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__45": {
"value": "251311000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__2__48": {
"value": "278690000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s2__3__48": {
"value": "299198000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__5": {
"value": "45248000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__5": {
"value": "75412000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__6": {
"value": "9808000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__6": {
"value": "11848000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__7": {
"value": "-313000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__8": {
"value": "4175000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__8": {
"value": "2888000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__9": {
"value": "882000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__9": {
"value": "566000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__10": {
"value": "33009000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__10": {
"value": "32299000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__11": {
"value": "1545000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForSharebasedPayments",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__11": {
"value": "1655000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForSharebasedPayments",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__12": {
"value": "-3735000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInContractAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__12": {
"value": "-3227000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInContractAssets",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__13": {
"value": "15781000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__13": {
"value": "-8799000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__14": {
"value": "1784000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__14": {
"value": "1529000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__15": {
"value": "-14794000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForProvisions",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__15": {
"value": "7025000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForProvisions",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__16": {
"value": "1420000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__16": {
"value": "-345000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__17": {
"value": "73743000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivitiesContinuingOperations",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__17": {
"value": "95709000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivitiesContinuingOperations",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__20": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__20": {
"value": "357000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__21": {
"value": "-1662000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__21": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__22": {
"value": "3006000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__22": {
"value": "10908000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__23": {
"value": "7421000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__23": {
"value": "8870000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__24": {
"value": "-8765000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivitiesContinuingOperations",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__24": {
"value": "-19421000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivitiesContinuingOperations",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__27": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__27": {
"value": "11873000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__28": {
"value": "4853000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__28": {
"value": "6237000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__29": {
"value": "0.0",
"dimensions": {
"concept": "ITE:CashSettlementOfOptionsContractClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__29": {
"value": "-2943000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:CashSettlementOfOptionsContractClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__30": {
"value": "17308000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__30": {
"value": "15207000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__31": {
"value": "-1000000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromNoncurrentBorrowings",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__31": {
"value": "4750000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromNoncurrentBorrowings",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__32": {
"value": "48717000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__32": {
"value": "56860000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__33": {
"value": "-62172000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivitiesContinuingOperations",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__33": {
"value": "-70010000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivitiesContinuingOperations",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__36": {
"value": "618000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__36": {
"value": "997000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__37": {
"value": "3423000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:IncreaseDecreaseInCashAndCashEquivalentsContinuingOperations",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__37": {
"value": "7275000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:IncreaseDecreaseInCashAndCashEquivalentsContinuingOperations",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__38": {
"value": "49209000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__38": {
"value": "41934000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__2__39": {
"value": "52632000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s3__3__39": {
"value": "49209000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__5": {
"value": "24656000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__5": {
"value": "-484000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__5": {
"value": "-33892000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__5": {
"value": "1260000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__5": {
"value": "57900000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__5": {
"value": "49442000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__6": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__6": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__6": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__6": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__6": {
"value": "56690000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__6": {
"value": "56690000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__7": {
"value": "-346000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__7": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__7": {
"value": "-346000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__8": {
"value": "-1655000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__8": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__8": {
"value": "-1655000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__9": {
"value": "0.0",
"dimensions": {
"concept": "ITE:IncreaseDecreaseThroughEquitySettlementOfOptionsContract",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__9": {
"value": "85000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:IncreaseDecreaseThroughEquitySettlementOfOptionsContract",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__9": {
"value": "2858000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:IncreaseDecreaseThroughEquitySettlementOfOptionsContract",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__9": {
"value": "0.0",
"dimensions": {
"concept": "ITE:IncreaseDecreaseThroughEquitySettlementOfOptionsContract",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__9": {
"value": "0.0",
"dimensions": {
"concept": "ITE:IncreaseDecreaseThroughEquitySettlementOfOptionsContract",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__9": {
"value": "2943000.0",
"decimals": -3,
"dimensions": {
"concept": "ITE:IncreaseDecreaseThroughEquitySettlementOfOptionsContract",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__10": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__10": {
"value": "292000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__10": {
"value": "11581000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__10": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__10": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__10": {
"value": "11873000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__11": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__11": {
"value": "194000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__11": {
"value": "6043000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__11": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__11": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__11": {
"value": "6237000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__12": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__12": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__12": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__12": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__12": {
"value": "56860000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__12": {
"value": "56860000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__13": {
"value": "24656000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__13": {
"value": "-497000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__13": {
"value": "-34918000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__13": {
"value": "914000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__13": {
"value": "57730000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__13": {
"value": "47887000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__20": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__20": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__20": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__20": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__20": {
"value": "34984000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__20": {
"value": "34984000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__21": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__21": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__21": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__21": {
"value": "1434000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__21": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__21": {
"value": "1434000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__22": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__22": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__22": {
"value": "-1545000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__22": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__22": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__22": {
"value": "-1545000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__23": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__23": {
"value": "153000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__23": {
"value": "4700000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__23": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__23": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__23": {
"value": "4853000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__24": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__24": {
"value": "138000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__24": {
"value": "4588000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__24": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__24": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__24": {
"value": "4727000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SaleOrIssueOfTreasuryShares",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__25": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__25": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__25": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__25": {
"value": "0.0",
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__25": {
"value": "48717000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__25": {
"value": "48717000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s4__2__26": {
"value": "24656000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__3__26": {
"value": "-205000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__4__26": {
"value": "-24085000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__5__26": {
"value": "2348000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__6__26": {
"value": "43997000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ITE:RetainedEarningsAndMiscellaneousOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f0__s4__7__26": {
"value": "46714000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f0__s7__6__18": {
"value": " basis of preparationCorporate information Itera ASA (the Company) including its subsidi-aries (the Group) is a leading international tech company that helps businesses and organi-sations to accelerate their sustainable digital transformation. We have a unique ability to make digital the core of their business because of our full range of services in digital strategy and consulting, customer experience, tech-nology and cloud operations. Itera provides solutions and services to customers in indus-tries such as insurance, banking and finance, energy, and the public sector. Itera has offices in Norway, Sweden, Denmark, Iceland, Ukraine, Slovakia, Poland and the Czech Republic.Itera ASA is a public limited company registered and domiciled in Norway. Its office address is Stortingsgata 6, 0161 Oslo, Norway. Itera ASA is listed on the Oslo Stock Exchange (ticker ITERA). Itera ASA is the ultimate parent com-pany of the Group. The consolidated financial statements for Itera ASA were approved by the Board of Directors on 24 April 2025 and are subject to approval by the Annual General Meeting on 27 May 2025.Basis of preparationThe consolidated financial statements have been prepared in accordance with the Interna-tional Financial Reporting Standards (IFRS\u00ae) and related interpretations as approved by the EU as in effect at 31 December 2024, and with all additional disclosure requirements pursuant to the Norwegian Accounting Act as in effect at 31 December 2024. The consolidated financial statements have been prepared on the historical cost principle.The consolidated financial statements are presented in Norwegian Kroner (NOK). Amounts are rounded to the nearest thousand, unless otherwise stated. As a result of rounding adjust-ments, amounts and percentages may not add up to the total.Corporate information ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__15": {
"value": "Itera ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__13": {
"value": "Itera ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__6": {
"value": "Itera ASA",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__8": {
"value": "ASA",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__12": {
"value": "is a leading international tech company that helps businesses and organi-sations to accelerate their sustainable digital transformation",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__9": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__7": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__10": {
"value": "Stortingsgata 6, 0161 Oslo, Norway",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__11": {
"value": "Oslo",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__14": {
"value": "The consolidated financial statements have been prepared in accordance with the Interna-tional Financial Reporting Standards (IFRS\u00ae) and related interpretations as approved by the EU as in effect at 31 December 2024, and with all additional disclosure requirements pursuant to the Norwegian Accounting Act as in effect at 31 December 2024. The consolidated financial statements have been prepared on the historical cost principle.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__17": {
"value": "Summary of material accounting policiesThe most important accounting principles applied by the Group in the preparation of the consolidated financial statements are described below. These principles have been applied identically to all the periods that are presented, unless otherwise stated.Consolidation principlesItera ASA has a controlling interest in all the subsidiaries it owns. A controlling interest is normally achieved when the Group owns, directly or indirectly, more than 50% of the voting shares in the target company. The results of subsidiaries acquired during the year are included in the profit or loss from the date when control is obtained. All intercompany trans-actions, outstanding balances and unrealised group internal profits or losses are eliminated.Foreign currency translationThe consolidated financial statements are pre-sented in NOK, which is Itera ASA\u2019s functional currency. Transactions in foreign currencies are initially recognised in the functional currency at the exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated to the func-tional currency using the exchange rate at the reporting date. All exchange differences are recognised in the profit or loss with the excep-tion of exchange differences on a net investment in a foreign entity. These exchange differences are recognised as a separate component of other comprehensive income until the disposal of the net investment. Non-monetary items measured at historical cost in foreign currency are translated using the exchange rates at the dates of the initial transactions. The date of initial transaction for non-monetary assets on which the Group has paid an advance consider-ation is the date of the payment of the advanced consideration. The Group has foreign entities with functional currencies other than NOK. At the reporting date, the assets and liabilities of foreign entities with functional currencies other than NOK are translated into NOK at the rate of exchange at the reporting date and their state-ments of comprehensive income are translated at the average exchange rates for the year. The translation differences arising from the trans-lation are recognised in other comprehensive income until the disposal of the net investment, at which time they are recognised in the other comprehensive income.Leases Itera ASA\u2019s lease agreements consist of the buildings, cars and equipment used in the operating activities and its office machines. Cars usually have a lease period of 5 years, while several of the buildings have a longer time frame. The office machines are leased for a 3-5 year period. Some of the building leases have extension options and this has been taken into account.Assets and liabilities arising from a lease are ini-tially measured on a present value basis. Lease liabilities include the net present value of the fixed lease payments less any lease incentives receivable.The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the Group\u2019s incremental borrowing rate.Right-of-use assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis. If\ue988the Group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset\u2019s useful life. The Group has elected not to recognise the right-of-use assets and liabilities for short-term leases of equipment and low value assets. Short-term leases are defined as 12 months or less, and low value assets at NOK 50 000 or lower. Government grantsGrants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received, and the Group will comply with all attached con-ditions. The Itera Group receives government grants related to SkatteFUNN. Government grants relating to costs are deferred and recog-nised in profit or loss over the period necessary to match them with the costs that they are intended to compensate. Itera ASA received a grant from The Directorate of Integration and Diversity in 2024. The costs for this grant are presented on a gross basis in the financial statements with the grant amount being recog-nised to revenue when received and costs being recognised as incurred.PensionThe Itera Group finances its pension arrange-ments for employees through collective defined contribution-based schemes. A defined contri-bution pension scheme is a plan under which an entity pays fixed contributions into a separate fund or pension fund and has no legal or con-structive obligation to pay any further amounts. Contribution obligations are recognised as per-sonnel expenses in the profit and loss account when due. Prepaid contributions are recognised as an asset to the extent that they entail cash refunds or that future payments to the scheme are reduced.Share-based remunerationEmployee share options at the Group give employees the right to subscribe for shares in Itera ASA at a future point at a predeter-mined price (exercise right). This right as a rule is dependent on the employee still being employed at the time of exercise. Employee share options are valued at fair value on the grant date. Their calculated value is recognised as a personnel expense, with a counter entry to other paid-in equity. The cost of share options is divided over the period until the employee becomes unconditionally entitled to exercise the options. Social security tax The social security tax costs associated with employees\u2019 taxable benefits are expensed as incurred over the accrual periods on the basis of the accrual rates and values at the balance sheet date.Revenue recognitionThe Group provides the majority of its services on a time and materials basis and, in most cases, has an enforceable right to payment for services rendered to date. To the extent that the Group has income from projects where the Group is to deliver a predefined result at a price that is either fixed or has elements that mean the hourly income is unknown until comple-tion of the project, the income is recognised in line with the degree of completion. Progress is measured as accrued hours in relation to total estimated hours. In these cases, it is the customer who controls the asset being created or enhanced.Revenue arising from subscriptions is recog-nised over the course of the contract period. The Group has various types of subscription services. SaaS (Software-as-a-Service) con-tracts are based on fixed monthly service fees. These are invoiced for one to twelve months in advance. Cloud operations subscription fees are typically a combination of fixed monthly services plus consumption-based services and may thus vary from month to month depending on the latter. These are invoiced in advance for the non-consumption based services and in arrears for the consumption. IFRS 15 Revenue from Contracts with Cus-tomers is based on the principle of recognising revenue when control of goods or services transfers to a customer. Itera mostly derives its revenue from the transfer of services over time as opposed to at a point in time.Revenue from consulting services rendered that relate to subscription contracts will in some cases be recognised over the contract period for the subscription contract and not at the point in time when the services are delivered. The costs of fulfilling a contract, such as costs related to delivering the services mentioned are capital-ised as contract costs if the amortisation period is more than 12 months. The amortisation period is the expected contract period, including renewals. Payments from customers for deliv-ering these services are under IFRS considered prepayments and classified as contract liabili-ties under current liabilities.Revenue from a transition project that is an integral part of a subsequent operating ser-vices contract is recognised on a linear basis over the period of the latter contract. Revenue from services is recognised when the hours are delivered and is usually invoiced monthly with the exception of projects with some milestone invoicing. When the contract outcome cannot be measured reliably, revenue is recognised only to the extent that the expenses incurred are eligi-ble to be recovered. Revenue is measured based on the consideration specified in a contract with a customer. Contract assets, contract costs and contract liabilitiesContract assets comprise earned and recog-nised revenue that has not yet been invoiced. Contract assets are transferred to receivables when the right to payment becomes uncondi-tional, which usually occurs when invoices are issued to the customers.Contract costs comprise expenses related to ful-filling a contract, typically implementation costs in the initial stage of a contract, capitalised and expensed over the expected contract periods. Contract liabilities comprise prepayments from customers for delivering services. Cost of goods and servicesCost of goods and services is the cost paid to external suppliers for goods or services directly related to Itera\u2019s delivery of goods and services. Cost of goods and services includes costs due to third-party contractors, the rental of software, purchases of software and hardware for resale, travel expenses for consultants and other costs.Tax expenseDeferred tax assets are capitalised on the bal-ance sheet when it is probable that the individ-ual company will have sufficient taxable profits in subsequent periods to be able to use the tax asset. The individual companies recognise pre-viously non-capitalised tax assets to the extent that it has become probable that they will make use of them. Likewise, the individual companies reduce the value of their deferred tax assets to the extent that they no longer regard it as probable that they will be able to make use of their deferred tax assets. All deferred tax balances are evalu-ated as probable and all probable deferred tax balances have been included. Statement of cash flowsThe statement of cash flow is prepared using the indirect method. Cash and cash equivalents comprise cash and bank deposits. Interest paid and interest income are presented as part of operating activities. Key sources of estimation uncertainty \u2013 critical accounting estimatesA critical accounting estimate is one which is both important to the presentation of the Group\u2019s financial position and results and requires management\u2019s most difficult, subjec-tive or complex judgements, often as a result of the need to make important estimates based on assumptions about the outcome of matters that are inherently uncertain. Areas of signifi-cant estimation uncertainty include:Impairment of capitalised development costsItera has capitalised development costs related to its Intellectual Property Rights (IPR). The IPR generate monthly subscription revenues over the length of the customer contracts, and the capitalised development costs are amor-tised over their estimated useful life. Significant technological changes or loss of major customer contracts may impact the remaining useful life or the fair value of the asset, respectively. The Group conducts impairment tests on the assets to assess whether there is a need to write down or accelerate the amortisation of the assets when such triggering factors occur. The current carrying value of the assets are low compared to the associated revenue generated from this. The Group thus considers the risk of impairment to be limited. New standards and interpretations not yet adopted Certain new accounting standards, amend-ments to standards and interpretations may be published that are not mandatory for the year ended 31 December 2024 and have not been applied in preparing these consolidated financial statements. The standards that may be relevant to the Group are set out below. These will be adopted in the period that they become mandatory unless otherwise indicated. These standards, amendments or interpretations are not expected to have a material impact on the Group in the current or future reporting periods. IFRS 18The Group is currently working to identify all impacts the amendments will have on the primary financial statements and notes to the financial statements, however no change has been implemented for the current year.Alternative performance measures In accordance with the guidelines issued by the European Securities and Markets Authority on alternative performance measures (APMs), Itera publishes definitions for the alternative perfor-mance measures used by the company. Alter-native performance measures, i.e. performance measures not based on financial reporting standards, provide the company\u2019s management, investors and other external users with addi-tional relevant information on the company\u2019s operations by excluding matters that may not be indicative of the company\u2019s operating result or cash flow. Itera has adopted non-recurring costs, EBITDA, EBITDA margin, EBIT, EBIT mar-gin, equity ratio and NIBD/EBITDA ratio as alter-native performance measures both because the company thinks these measures will increase the level of understanding of the company\u2019s operational performance and because these represent performance measures that are often used by analysts and investors and other exter-nal parties. EBITDA is short for earnings before interest, tax, depreciation and amortisation. It is calculated as profit for the period before (i) tax expense, (ii) financial income and expenses and (iii) depreci-ation and amortisation. EBITDA margin is calculated as EBITDA as a proportion of operating revenue. EBIT is short for earnings before interest and tax and is calculated as profit for the period before (i) tax expense and (ii) financial income and expenses. EBIT margin is calculated as EBIT as a propor-tion of operating revenue. Equity ratio is calculated as total equity as a pro-portion of total equity and liabilities. NIBD/EBITDA ratio is calculated as the inter-est-bearing liabilities minus cash or cash equiv-alents, divided by its EBITDA. Non-recurring costs relate to extraordinary or one-time items, such as costs and provisions incurred by the Group on irregular basis and which the Group does not expect to continue over time. Adjusted EBITDA, Adjusted EBIT and corresponding margins are used to depict such figures excluding the non-recurring costs.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__19": {
"value": "Consolidation principlesItera ASA has a controlling interest in all the subsidiaries it owns. A controlling interest is normally achieved when the Group owns, directly or indirectly, more than 50% of the voting shares in the target company. The results of subsidiaries acquired during the year are included in the profit or loss from the date when control is obtained. All intercompany trans-actions, outstanding balances and unrealised group internal profits or losses are eliminated.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__20": {
"value": "Foreign currency translationThe consolidated financial statements are pre-sented in NOK, which is Itera ASA\u2019s functional currency. Transactions in foreign currencies are initially recognised in the functional currency at the exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated to the func-tional currency using the exchange rate at the reporting date. All exchange differences are recognised in the profit or loss with the excep-tion of exchange differences on a net investment in a foreign entity. These exchange differences are recognised as a separate component of other comprehensive income until the disposal of the net investment. Non-monetary items measured at historical cost in foreign currency are translated using the exchange rates at the dates of the initial transactions. The date of initial transaction for non-monetary assets on which the Group has paid an advance consider-ation is the date of the payment of the advanced consideration. The Group has foreign entities with functional currencies other than NOK. At the reporting date, the assets and liabilities of foreign entities with functional currencies other than NOK are translated into NOK at the rate of exchange at the reporting date and their state-ments of comprehensive income are translated at the average exchange rates for the year. The translation differences arising from the trans-lation are recognised in other comprehensive income until the disposal of the net investment, at which time they are recognised in the other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__21": {
"value": "Leases Itera ASA\u2019s lease agreements consist of the buildings, cars and equipment used in the operating activities and its office machines. Cars usually have a lease period of 5 years, while several of the buildings have a longer time frame. The office machines are leased for a 3-5 year period. Some of the building leases have extension options and this has been taken into account.Assets and liabilities arising from a lease are ini-tially measured on a present value basis. Lease liabilities include the net present value of the fixed lease payments less any lease incentives receivable.The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the Group\u2019s incremental borrowing rate.Right-of-use assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis. If\ue988the Group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset\u2019s useful life. The Group has elected not to recognise the right-of-use assets and liabilities for short-term leases of equipment and low value assets. Short-term leases are defined as 12 months or less, and low value assets at NOK 50 000 or lower.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__22": {
"value": "Government grantsGrants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received, and the Group will comply with all attached con-ditions. The Itera Group receives government grants related to SkatteFUNN. Government grants relating to costs are deferred and recog-nised in profit or loss over the period necessary to match them with the costs that they are intended to compensate. Itera ASA received a grant from The Directorate of Integration and Diversity in 2024. The costs for this grant are presented on a gross basis in the financial statements with the grant amount being recog-nised to revenue when received and costs being recognised as incurred.PensionThe Itera Group finances its pension arrange-ments for employees through collective defined contribution-based schemes. A defined contri-bution pension scheme is a plan under which an entity pays fixed contributions into a separate fund or pension fund and has no legal or con-structive obligation to pay any further amounts. Contribution obligations are recognised as per-sonnel expenses in the profit and loss account when due. Prepaid contributions are recognised as an asset to the extent that they entail cash refunds or that future payments to the scheme are reduced.Share-based remunerationEmployee share options at the Group give employees the right to subscribe for shares in Itera ASA at a future point at a predeter-mined price (exercise right). This right as a rule is dependent on the employee still being employed at the time of exercise. Employee share options are valued at fair value on the grant date. Their calculated value is recognised as a personnel expense, with a counter entry to other paid-in equity. The cost of share options is divided over the period until the employee becomes unconditionally entitled to exercise the options. Social security tax The social security tax costs associated with employees\u2019 taxable benefits are expensed as incurred over the accrual periods on the basis of the accrual rates and values at the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__23": {
"value": "Revenue recognitionThe Group provides the majority of its services on a time and materials basis and, in most cases, has an enforceable right to payment for services rendered to date. To the extent that the Group has income from projects where the Group is to deliver a predefined result at a price that is either fixed or has elements that mean the hourly income is unknown until comple-tion of the project, the income is recognised in line with the degree of completion. Progress is measured as accrued hours in relation to total estimated hours. In these cases, it is the customer who controls the asset being created or enhanced.Revenue arising from subscriptions is recog-nised over the course of the contract period. The Group has various types of subscription services. SaaS (Software-as-a-Service) con-tracts are based on fixed monthly service fees. These are invoiced for one to twelve months in advance. Cloud operations subscription fees are typically a combination of fixed monthly services plus consumption-based services and may thus vary from month to month depending on the latter. These are invoiced in advance for the non-consumption based services and in arrears for the consumption. IFRS 15 Revenue from Contracts with Cus-tomers is based on the principle of recognising revenue when control of goods or services transfers to a customer. Itera mostly derives its revenue from the transfer of services over time as opposed to at a point in time.Revenue from consulting services rendered that relate to subscription contracts will in some cases be recognised over the contract period for the subscription contract and not at the point in time when the services are delivered. The costs of fulfilling a contract, such as costs related to delivering the services mentioned are capital-ised as contract costs if the amortisation period is more than 12 months. The amortisation period is the expected contract period, including renewals. Payments from customers for deliv-ering these services are under IFRS considered prepayments and classified as contract liabili-ties under current liabilities.Revenue from a transition project that is an integral part of a subsequent operating ser-vices contract is recognised on a linear basis over the period of the latter contract. Revenue from services is recognised when the hours are delivered and is usually invoiced monthly with the exception of projects with some milestone invoicing. When the contract outcome cannot be measured reliably, revenue is recognised only to the extent that the expenses incurred are eligi-ble to be recovered. Revenue is measured based on the consideration specified in a contract with a customer. Contract assets, contract costs and contract liabilitiesContract assets comprise earned and recog-nised revenue that has not yet been invoiced. Contract assets are transferred to receivables when the right to payment becomes uncondi-tional, which usually occurs when invoices are issued to the customers.Contract costs comprise expenses related to ful-filling a contract, typically implementation costs in the initial stage of a contract, capitalised and expensed over the expected contract periods. Contract liabilities comprise prepayments from customers for delivering services. Cost of goods and servicesCost of goods and services is the cost paid to external suppliers for goods or services directly related to Itera\u2019s delivery of goods and services. Cost of goods and services includes costs due to third-party contractors, the rental of software, purchases of software and hardware for resale, travel expenses for consultants and other costs.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__24": {
"value": "Tax expenseDeferred tax assets are capitalised on the bal-ance sheet when it is probable that the individ-ual company will have sufficient taxable profits in subsequent periods to be able to use the tax asset. The individual companies recognise pre-viously non-capitalised tax assets to the extent that it has become probable that they will make use of them. Likewise, the individual companies reduce the value of their deferred tax assets to the extent that they no longer regard it as probable that they will be able to make use of their deferred tax assets. All deferred tax balances are evalu-ated as probable and all probable deferred tax balances have been included.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__25": {
"value": "Statement of cash flowsThe statement of cash flow is prepared using the indirect method. Cash and cash equivalents comprise cash and bank deposits. Interest paid and interest income are presented as part of operating activities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__26": {
"value": "Key sources of estimation uncertainty \u2013 critical accounting estimatesA critical accounting estimate is one which is both important to the presentation of the Group\u2019s financial position and results and requires management\u2019s most difficult, subjec-tive or complex judgements, often as a result of the need to make important estimates based on assumptions about the outcome of matters that are inherently uncertain. Areas of signifi-cant estimation uncertainty include:Impairment of capitalised development costsItera has capitalised development costs related to its Intellectual Property Rights (IPR). The IPR generate monthly subscription revenues over the length of the customer contracts, and the capitalised development costs are amor-tised over their estimated useful life. Significant technological changes or loss of major customer contracts may impact the remaining useful life or the fair value of the asset, respectively. The Group conducts impairment tests on the assets to assess whether there is a need to write down or accelerate the amortisation of the assets when such triggering factors occur. The current carrying value of the assets are low compared to the associated revenue generated from this. The Group thus considers the risk of impairment to be limited.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__39": {
"value": "Note 1 Overview of subsidiaries Share Result Equity Result Equity NOK 1000Country holding202431.12.2024202331.12.2023Principal activities1)Itera Norge ASNorway 100% 17 572 31 329 34 478 30 588Holding company and group functions1)Itera Offshoring Services ASNorway 100% 3 733 14 446 6 381 10 685Nearshoring1)Cicero Consulting ASNorway 100% 4 324 10 277 4 520 10 234Sales and production company Norway1)Compendia ASNorway 100% 8 128 8 876 5 524 7 249Sales and production company Norway1)3)Itera Sverige ABSweden 100% (2 332) (2 244) (2 991) (2 060)Sales and production company Norway1)Itera ApSDenmark 100% 9 000 3 865 11 447 4 689Sales and production company Denmark2)Itera ehfIceland 100% 1 656 4 086 5 730 3 421Nearshoring1)Itera Consulting Group Ukraine, LLCUkraine 100% 414 7 279 (297) 6 792Nearshoring3)Itera Rogaland ASNorway 100% 567 1 228 - - Sales and production company Norway3)Mosaique Headhunting ASNorway 100% (352) 1 262 - - Sales and production company NorwayTotal42 710 80 404 64 792 71 5971) Consolidated pre 20162) Consolidated from 20213) Consolidated from 20244) Itera Sverige AB is indirectly owned - it is owned 100% by Itera Norge AS",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__40": {
"value": "Note 2 Geographical information and business sectorsThe business activities of the Group are carried out by 11 opera-tional companies and three branch offices in 8 countries. 2 new companies were bought on 8th November 2024. Each company has its own management team and a CEO who is responsible for the company\u2019s financial results. Each company also has its own internal structure for management, budgeting and financial reporting, including reporting to the Group CEO. The Chief Oper-ating Decision-Maker (CODM), who is responsible for allocating resources and assessing performance of operating units, has been identified as the steering committee consisting of the Group CEO and CFO. The activities carried out by all the subsidiaries are for all practical purposes related to delivering IT and communication solutions to customers. In particular, the Group utilises its distrib-uted delivery capabilities seamlessly across its various operating units and locations. The reported revenue from the 7 geographical reporting locations outside Norway, from both external customers and intragroup sales, is less than 20% of the combined revenue.Transactions and transfers between the companies are carried out on normal commercial terms. Revenues from transactions with the four largest external custom- ers, all of them in the banking, insurance and financial services business sector, amounted to NOK 95.6, MNOK 75.7, 54.1 and 47.2 million in 2024. Three of the largest customers are located in Norway and one in Denmark.The Group does not report internally on separate business areas. The Group\u2019s business is uniform in the Nordic market for IT consul-tancy services. Risks and earnings are followed up by the busi-ness as a whole with common markets, on a project basis and per consultant. On that basis, the Group has one reportable business segment.The Group has four business sectors as its main focus areas for growth from existing customers as well as for finding new business. These are the financial sector (with subsectors such as banking, insurance and financial institutions), energy, the public sector and others (including sectors such as retail, IT & communications and professional services).Geographical information: NOK 1 0002024 Norway Sweden Denmark Iceland Other countries GroupSales revenue 1 004 893 18 216 88 787 51 478 84 731 1 248 105 Intragroup eliminations (308 520) (381) (6 148) - (84 274) (399 322)Net sales revenue 696 373 17 835 82 639 51 478 458 848 783 Services 584 406 16 548 43 652 51 461 455 696 522 3rd party services 21 106 1 187 16 631 - - 38 924 Subscriptions 71 668 - 7 829 - - 79 497 Other revenue 19 194 100 14 527 16 3 33 840 Net sales revenue 696 373 17 835 82 639 51 478 458 848 783 Operating profit 60 214 (3 841) 14 404 - 14 78 353 2023 Norway Sweden Denmark Iceland Other countries Group Sales revenue 1 050 416 1 228 91 734 51 397 83 866 1 278 641 Intragroup eliminations (306 771) - (16 438) - (83 852) (407 060)Net sales revenue 743 645 1 228 75 296 51 397 14 871 581 Services 629 247 1 228 53 294 51 362 14 735 145 3rd party services 17 090 - 14 636 - - 31 726 Subscriptions 68 734 - 7 498 - - 76 232 Other revenue 28 574 - (132) 35 - 28 478 Net sales revenue 743 645 1 228 75 296 51 397 14 871 581 Revenue by business sector:NOK 1000 2024 2023Financial sector:Insurance 142 051 148 723 Banking 138 777 113 496 Financial institutions 119 442 118 038 Energy (including offshore & engineering and 186 828 200 216industry)Public sector 98 091 102 457 IT & communication 107 461 85 661 Retail 23 686 30 308Professional services 19 590 18 793 Other 12 856 53 889 Net sales revenue 848 783 871 581 Services revenue is generated from the rendering of services to customers by Itera\u2019s own consultants. The service contracts are with a few exceptions time and materials agreements where the invoicing is based on hours performed at agreed rates. 3rd party services revenue is generated from rendering of services to customers performed by subcontractors. Subscriptions revenue is generated from services provided on a regular basis with fees based on fixed amounts or volumes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__41": {
"value": "Note 3 Business combinationAcquisition of Revoltr AS and Mosaique Headhunting Stavanger AS In 2024 Itera ASA acquired 100% of the shares in two companies Revoltr AS (which changed its name to Itera Rogaland AS after the acquisition) and Mosaique Headhunting Stavanger AS (which changed its name to Mosaique Headhunting AS after the acquisi-tion). The acquisitions were carried out to establish a new office and to strengthen the Group\u2019s local presence in the Rogaland market in accordance with the Group\u2019s strategy to hunt for new and develop existing business in the energy sector. The transaction was made with Mosaique Holding AS and was partially settled in Itera\u2019s own shares. Itera transferred 307,717 of its shares for Revoltr AS and 153,859 of its shares for Mosaique Headhunting AS. According to the share purchase agreement the cost price of the shares was set at NOK 10.24/share. The transaction was completed after the stock exchange\u2019s closing time on the 7th of November 2024. The remaining price of NOK 350 k for Revoltr AS and NOK 175 k for Mosaique Headhunting Stavanger AS was paid in cash. Additional accruals for possible results-based earn-outs of NOK 1,5 million for Itera Rogaland AS and NOK 0,8 million for Mosaique Headhunting AS to be paid in 2026 are mapped as Other current liabilities in the Consolidated statement of financial position.Purchase Price Allocation is final.Consideration transferedNOK 1000Mosaique Headhunting Revoltr ASAS TotalCash consideration 350 175 525Shares issued 3 151 1 576 4 727Contingent consideration 1 500 750 2 250Total consideration 5 001 2 501 7 502Identified Assets and Liabilities at Fair ValueNOK 1000Mosaique Headhunting Revoltr ASAS TotalAssetsDeferred tax assets 328 - 328 Property, plant and equipment - 54 54 Total non-current assets 328 54 382 Mosaique Headhunting Revoltr ASAS TotalCurrent assetsContract assets 114 1 170 1 284 Accounts receivable 3 568 1 176 4 744 Other current assets 4 136 140Cash and cash equivalents 1 873 314 2 187 Total current assets 5 559 2 796 8 356 Total assets 5 887 2 851 8 738 LiabilitiesDeferred tax liabilities - 5 5 Total non-current liabilities - 5 5 Mosaique Headhunting Revoltr ASAS TotalAccounts payable 20 61 81 Tax payable - 118 118 Public fees payable 1 779 741 2 520 Other current liabilities 3 428 311 3 739 Total current liabilities 5 227 1 231 6 458 Total liabilities 5 227 1 236 6 463 -Total equity and liabilities 5 887 2 851 8 738 Net Identified Assets and 661 1 614 2 275 LiabilitiesGoodwill 4 340 886 5 227 Total Consideration 5 001 2 501 7 502 Goodwill Goodwill of NOK 5.3 million primarily arises due to growth opportu-nities. The amount represents the excess of the total consideration value over the fair value of the net assets acquired at the purchase time. Goodwill is not tax deductible. Impact on Profit and Loss Since the acquisition date, Itera Rogaland AS has contributed reve-nue of NOK 3.1 million and a net profit of NOK 0.6 million. The total revenue of Itera Rogaland AS in 2024 was NOK 18.3 million and its operating profit for the whole year was NOK 0.5 million. Since the acquisition date, Mosaique Headhunting AS has con-tributed revenue of NOK 1.0 million and a net profit of NOK -0.4 million. The total revenue of Mosaique Headhunting AS in 2024 was NOK 6.9 million and its operating profit for the whole year was NOK 0.5 million. The total result of the acquisition included in the Consolidated statement of comprehensive income is NOK 0.2 million. Contingent consideration As part of the acquisition, an additional NOK 1.5 million may be paid if Itera Rogaland AS meets the financial targets of revenue of NOK 36.5 million and EBIT of NOK 1.0 million by 2026. Addi-tionally, NOK 0.8 million may be paid if Mosaique Headhunting AS meets financial targets of revenue of NOK 13.0 million and EBIT of NOK 1.0 million by 2026. As of the balance sheet date, contingent consideration is recognised at fair value of NOK 2.3 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__42-1": {
"value": "Note 4 Salaries and personnel costsNOK 1000 Note 2024 2023Salaries 552 930 553 298Share option costs 5 1 501 1 432Social security taxes 49 046 48 614Pension costs 7 19 191 18 297Other benefits 17 363 17 721Salaries and personnel expenses 12 (5 723) (5 003) capitalisedTotal payroll and personnel expenses 634 309 634 359Average number of employees 722 741Note 7 PensionAll of the Group\u2019s pension schemes are defined contribution schemes. The Group\u2019s pension expense is represented by the premiums paid and is included in payroll and personnel expenses in the Statement of Comprehensive Income. The Group\u2019s pension schemes in Norway comply with the Norwegian Mandatory Occupational Pension Act (OTP).Pension costNOK 1 000 2024 2023Norway 14 874 14 783 Sweden 1 219 328 Denmark 2 897 3 054 Iceland 200 133 Pension cost Employees 19 191 18 297Slovakia 11 598 12 402 Other locations 4 001 4 019 Pension cost Contractors 15 600 16 421Total 34 791 34 718",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__43": {
"value": "Note 5 Share-based remunerationShare option programsThe Group had six share option programs running in 2024. All schemes are to be settled in shares. Share option programs were issued twice during 2020 and once in 2021, 2022, 2023 and 2024. These programs have no financial targets attached, and up to one-third of the options are exercisable after three years and otherwise are rolled forward. All remaining options must be exercised after four years or they are otherwise forfeited. The fair value of the options was calculated on the date they were granted, and the options granted are being expensed over the accrual periods of four years in accordance with the graded vesting principle. Fair value is calculated using the Black-Scholes-Merton option pricing model. The calculation of fair value assumes that historical volatility is an indication of future volatility. Expected vol-atility is therefore set equal to historical volatility. The interest rate is based on rates obtained from Norges Bank for the same period as the life of the options. For the option programs, an annual par-ticipant attrition rate of 10-20% was assumed. For calculation pur-poses, annual dividends of NOK 0.45 to NOK 0.90 were assumed for the various programs. Share option costs (including employer\u2019s social security contributions) of NOK 1,545k were expensed in 2024 (NOK\ue9881,655k\ue988in 2023).Out- Issued Expired Exer- Out- Fair Share standingin incised instandingvalue when Exerciseprice whenDateExercise1) issued 2)Program31.12.2023 20242024202431.12.2024issuedprice of issueperiod2020 (program 1) 611 666 - 611 666 - - NOK 2.07 NOK 11.32 NOK 11.46 02.07.2020 20242020 (program 2) 375 000 - 375 000 - - NOK 2.45 NOK 13.91 NOK 13.91 23.12.2020 20242021 525 000 - - - 525 000 NOK 2.36 NOK 13.50 NOK 13.50 22.06.2021 20252022 920 000 - 230 000 - 690 000 NOK 2.56 NOK 12.95 NOK 12.95 22.06.2022 20262023 305 000 - 20 000 - 285 000 NOK 2.43 NOK 12.41 NOK 12.59 30.03.2023 20272024 - 600 000 20 000 - 580 000 NOK 2.03 NOK 11.68 NOK 12.31 31.03.2024 2028Total 2 736 666 600 000 1 256 666 - 2 080 000 1) The exercise price is the average share price over the 15 days prior to the date the option is granted.2) The exercise price is set at fair value on the date the option is granted. The company works on the basis that the exercise price is the same as the share price on the date the option is granted.Interest Program Numberrate Volatility Lifetime2020 (program 1) 615 000 0.28% 43.2% 4 years2020 (program 2) 375 000 0.54% 42.3% 4 years2021 775 000 1.06% 41.7% 4 years2022 920 000 3.20% 44.2% 4 years2023 305 000 3.00% 45.7% 4 years2024 600 000 3.56% 42.0% 4 yearsTotal 3 590 000 Employee share purchase programIn 2017, Itera introduced an annual Employee Share Purchase Program, where all employees not under notice could purchase shares up to a market value of NOK 20,000 at a 20% discount. The program was repeated each year until 2021. After changes in Norwegian tax legislation in 2022 the program was changed so that employees could purchase shares at a valuation discount. In 2024, this discount was calculated to be 22.8% due to a three-year lock-in period of the shares. In 2024, 62 (85 in 2023) employees purchased a total of 141,772 (177,941) shares at the rate of NOK 9.50 (NOK 9.63). The discount of NOK 398 thousand (NOK 527 thousand in 2023) is recognised against the equity.Share purchase program for managers and key personnelIn 2024, a Share Purchase Program was offered to the Group\u2019s managers and key personnel in order to foster the alignment of interests between executives and shareholders, as well as contrib-ute to the retention of key people. Under the program, the invitees were able to purchase up to a defined number of shares at a valuation discount of NOK 2.81 per share. The discount was related to a three-year lock-in period for the shares. The Company has an option to re-purchase all or some of the shares with the same discount in the event the shareholder terminates his or her employment at the Group within the lock-in period. 26 key employees and executives showed their long-term commitment by purchasing a total of 369,044 shares for a total investment of NOK 3.5 million under this program. The discount is recognised against the equity.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__44": {
"value": "Note 6 Executive remuneration Short-term Long-term NOK 1000 Base salaryincentive Pension Benefits Totalincentive Total Fixed VariableArne Mj\u00f8s (CEO) 3 051 276 108 20 3 455 0 3 455 92% 8%Bent Hammer (CFO) 2 039 121 110 20 2 290 148 2 438 89% 11%Mette Mowinckel (CHRO) 1 540 86 112 20 1 758 26 1 784 94% 6%Jon Erik H\u00f8gberg (COO) 2 151 133 102 17 2 403 0 2 403 94% 6%Anine Ragnif (COO Norway) 1 737 98 106 17 1 958 69 2 026 92% 8%Total 10 518 714 538 94 11 864 242 12 107 92% 8%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__46": {
"value": "Note 8 Other operating expensesNOK 1 0002024NOK 1000, excluding VAT 2024 20232023Facility-related expenses 21 136 20 748 ICT costs and office supplies 19 133 19 895 Professional fees 7 204 10 115 Courses 3 917 5 401 Travel and transport 5 129 6 525 Sales and marketing 5 348 4 675 Audit fees 1 482 1 005Other operating expenses 1 463 1 308 Total 63 330 68 666 Fees to the auditorsStatutory audit of Itera ASA (financial audit) 509 458Statutory audit of Itera ASA (audit of sustainability 264 -report)Statutory audit of subsidiaries in Norway 601 447 Statutory audit of international subsidiaries 108 100 Other services provided to subsidiaries in Norway - 18",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__47": {
"value": "NOK 1 0002024NOK 1000, excluding VAT 2024 20232023Facility-related expenses 21 136 20 748 ICT costs and office supplies 19 133 19 895 Professional fees 7 204 10 115 Courses 3 917 5 401 Travel and transport 5 129 6 525 Sales and marketing 5 348 4 675 Audit fees 1 482 1 005Other operating expenses 1 463 1 308 Total 63 330 68 666 Fees to the auditorsStatutory audit of Itera ASA (financial audit) 509 458Statutory audit of Itera ASA (audit of sustainability 264 -report)Statutory audit of subsidiaries in Norway 601 447 Statutory audit of international subsidiaries 108 100 Other services provided to subsidiaries in Norway - 18",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__49": {
"value": "Note 9 Financial income and expensesNOK 1000 2024 2023Interest income bank deposits 1 416 1 387 Other financial income 1 104 879 Net financial income 2 520 2 266 Interest expense bank overdraft 584 515 Interest expense long term liabilites 296 51 Interest expense on lease liabilities 3 295 2 322 Other financial expense 269 1 031 Total financial expenses 4 444 3 918 Foreign currency gains/losses (836) (1 288)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__48": {
"value": "Note 9 Financial income and expensesNOK 1000 2024 2023Interest income bank deposits 1 416 1 387 Other financial income 1 104 879 Net financial income 2 520 2 266 Interest expense bank overdraft 584 515 Interest expense long term liabilites 296 51 Interest expense on lease liabilities 3 295 2 322 Other financial expense 269 1 031 Total financial expenses 4 444 3 918 Foreign currency gains/losses (836) (1 288)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__52": {
"value": "Note 10 TaxesNOK 1 000 2024 2023Tax expenseTax payable 10 926 15 938Change in deferred tax (661) 2 506 Correction of previous years - 278 Total tax expense 10 264 18 722 Tax payable in the balance sheet:Profit before tax 45 248 75 412 Permanent tax differences (2 350) (2 092)Changes in temporary differences 3 205 (4 154)Total basis for tax payable 46 103 69 165 Assessed tax payable 10 593 16 267 Tax paid in advance 158 226 SkatteFUNN (3 295) (4 116)Deduction of tax paid in branch offices (115) (193)Net tax payable 7 340 12 183 Taxes paid in advance is included in other current receivables. Specification of the basis for deferred tax 2024 2023Fixed assets (7 505) (7 959)Accounts receivable provisions (3 959) -Other temporary differences 712 1 392 Tax losses carried forward (2 332) (3 835)Right-of-use assets 13 311 16 408Lease liability (14 176) (17 047)Total (13 949) (11 041)Deferred tax (3 479) (2 630)Deferred tax asset recognised in the balance sheet (4 365) (3 653)Deferred tax liability recognised in the balance sheet 885 1 023NOK 1 00020242023Reconciliation of tax rateProfit before tax 45 248 75 412 Tax calculated at the nominal corporation tax rate 9 954 16 591 of 22%Effect of differing tax rates for foreign subsidiaries (67) (145)Effect of permanent differences (517) (461)Effect of change in tax calculation previous years - 1 925 Effect of other differences 901 866 Tax expense in profit and loss 10 264 18 722 Effective tax rate(22.7%)(24.8%)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__51": {
"value": "Note 10 TaxesNOK 1 000 2024 2023Tax expenseTax payable 10 926 15 938Change in deferred tax (661) 2 506 Correction of previous years - 278 Total tax expense 10 264 18 722 Tax payable in the balance sheet:Profit before tax 45 248 75 412 Permanent tax differences (2 350) (2 092)Changes in temporary differences 3 205 (4 154)Total basis for tax payable 46 103 69 165 Assessed tax payable 10 593 16 267 Tax paid in advance 158 226 SkatteFUNN (3 295) (4 116)Deduction of tax paid in branch offices (115) (193)Net tax payable 7 340 12 183 Taxes paid in advance is included in other current receivables. Specification of the basis for deferred tax 2024 2023Fixed assets (7 505) (7 959)Accounts receivable provisions (3 959) -Other temporary differences 712 1 392 Tax losses carried forward (2 332) (3 835)Right-of-use assets 13 311 16 408Lease liability (14 176) (17 047)Total (13 949) (11 041)Deferred tax (3 479) (2 630)Deferred tax asset recognised in the balance sheet (4 365) (3 653)Deferred tax liability recognised in the balance sheet 885 1 023NOK 1 00020242023Reconciliation of tax rateProfit before tax 45 248 75 412 Tax calculated at the nominal corporation tax rate 9 954 16 591 of 22%Effect of differing tax rates for foreign subsidiaries (67) (145)Effect of permanent differences (517) (461)Effect of change in tax calculation previous years - 1 925 Effect of other differences 901 866 Tax expense in profit and loss 10 264 18 722 Effective tax rate(22.7%)(24.8%)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__50": {
"value": "Note 10 TaxesNOK 1 000 2024 2023Tax expenseTax payable 10 926 15 938Change in deferred tax (661) 2 506 Correction of previous years - 278 Total tax expense 10 264 18 722 Tax payable in the balance sheet:Profit before tax 45 248 75 412 Permanent tax differences (2 350) (2 092)Changes in temporary differences 3 205 (4 154)Total basis for tax payable 46 103 69 165 Assessed tax payable 10 593 16 267 Tax paid in advance 158 226 SkatteFUNN (3 295) (4 116)Deduction of tax paid in branch offices (115) (193)Net tax payable 7 340 12 183 Taxes paid in advance is included in other current receivables. Specification of the basis for deferred tax 2024 2023Fixed assets (7 505) (7 959)Accounts receivable provisions (3 959) -Other temporary differences 712 1 392 Tax losses carried forward (2 332) (3 835)Right-of-use assets 13 311 16 408Lease liability (14 176) (17 047)Total (13 949) (11 041)Deferred tax (3 479) (2 630)Deferred tax asset recognised in the balance sheet (4 365) (3 653)Deferred tax liability recognised in the balance sheet 885 1 023NOK 1 00020242023Reconciliation of tax rateProfit before tax 45 248 75 412 Tax calculated at the nominal corporation tax rate 9 954 16 591 of 22%Effect of differing tax rates for foreign subsidiaries (67) (145)Effect of permanent differences (517) (461)Effect of change in tax calculation previous years - 1 925 Effect of other differences 901 866 Tax expense in profit and loss 10 264 18 722 Effective tax rate(22.7%)(24.8%)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__53": {
"value": "Note 11 Earnings and diluted earnings per shareNOK 1000, except earnings per share 2024 2023Profit for the year 34 984 56 690Average number of outstanding shares 80 909 81 062Outstanding employee share options 2 080 2 737Dilution effect of outstanding share options - 14Average number of shares including dilution 80 909 81 075Earnings per share 0.43 0.70Diluted earnings per share 0.43 0.70Earnings per share cont. operations 0.43 0.70Diluted earnings per share contin. operations 0.43 0.70The average share price for 2024 calculated on the basis of the market closing price for the Itera share on each trading day (except for days when no shares were traded when the bid price has been used) was NOK 11.23.Basic earnings per share calculations are based on the weighted average number of common shares outstanding during the period, while diluted earnings per share calculations are performed using the average number of common shares and dilutive common share equivalents outstanding during each period.The share option exercise prices are NOK 12.31, NOK 12.59, NOK 12.50, NOK 13.50, NOK 13.91 and NOK 11.46 for the 2024, 2023, 2022, 2021, 2020 (program 2) and 2020 (program 1) programs, respectively.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__54": {
"value": "Intangible assetsIntangible assets (capitalised development costs) are primarily related to the development of new concepts. These concepts are primarily related to Software-as-a-Service (SaaS) subscriptions offered to customers. The SaaS solutions are typically subject to continuous development and improvement. The developed assets are assigned a useful life of 5 years, representing the anticipated average period of economic benefit to the company of the features developed.Development activities relate to significant new concepts or solutions. Costs are capitalised only to the extent that they can be measured reliably, the product or process is technically or com-mercially viable, the future economic benefits are likely, and the Group intends and has sufficient resources to complete its devel-opment as well as to sell or make use of it. Capitalised expenses include costs for materials, direct salary costs, and directly attrib-utable overhead costs. Other development costs are expensed as incurred. Capitalised development expenditure is carried at cost minus amortisation and impairment.Intangible assets are tested for impairment when circumstances indicate there may be a potential impairment. Factors that indicate impairment which trigger impairment testing include the follow-ing: significant fall in market values; significant underperformance relative to historical or projected future operating results; signifi-cant changes in the use of the assets or the strategy for the overall business, including assets that are decided to be phased out or replaced and assets that are damaged or taken out of use; signifi-cant negative industry or economic trends; significant loss of mar-ket share; significant unfavourable regulatory and court decisions and significant cost overruns in the development of assets. There were no impairment indicators for intangible assets in 2024 and there was therefore no additional impairment testing in 2024.In 2024, costs of NOK 7.3 million (NOK 8.8 million) incurred in connection with the development of products were capitalised. Expenditure incurred in connection with development work relates principally to the salaries and personnel costs of the employees involved in developing the concepts. In addition to the capitalized expenses for software development, the cost of NOK 8.6 million was recognised as incurred for salaries and personnel expenses, as well as NOK 0.5 million for external cost of goods and services in consolidated financial statements. These are costs connected to Itera\u2019s investment project to develop a comprehensive platform for cost-effective and faster develop-ment and implementation of infrastructure.2024Development NOK 1 000costs Software TotalAcquisition costAccumulated at 1 January 78 564 3 546 82 111 Additions 7 476 115 7 591 Disposals - (538) (538)Translation differences (164) 5 (159)Accumulated at 31 December 85 876 3 129 89 005 AmortisationAccumulated at 1 January 47 712 3 272 50 984 Amortisation for the year 10 941 130 11 071 Amortisation on disposals in the year - (532) (532)Accumulated at 31 December 58 653 2 870 61 523 Book valueBook value at 1 January 30 852 274 31 127 Book value at 31 December 27 223 259 27 482 Estimated useful life 3-5 years 3-5 years Amortisation plan linear linear 2023Develop-NOK 1 000ment costs Software TotalAcquisition costAccumulated at 1 January 69 752 3 489 73 241 Additions 8 812 57 8 870 Disposals - - - Translation differences - - - Accumulated at 31 December 78 564 3 546 82 111 AmortisationAccumulated at 1 January 37 082 2 974 40 056 Amortisation for the year 10 630 299 10 928 Amortisation on disposals in the year - - - Accumulated at 31 December 47 712 3 272 50 984 Book valueBook value at 1 January 32 670 515 33 185 Book value at 31 December 30 852 274 31 127 3-5 Estimated useful life 3-5 years years Amortisation plan linear linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__55": {
"value": "Property, plant and equipmentThe group\u2019s tangible fixed assets are related to office machinery & equipment, such as PCs and meeting room equipment, and fixtures and fittings in the office facilities. Tangible fixed assets are recognised at acquisition cost, less accumulated depreciation and accumulated impairment losses. Acquisition cost includes expenses directly attributable to pur-chasing the asset. Acquisition cost for assets developed in-house includes direct salary costs, other costs directly attributable to ensuring that the assets function as intended, and the costs of dis-mantling and removing the assets. Gains and losses on disposals of tangible fixed assets are presented as part of the operating profit/loss and calculated as the difference between the consideration received and the carrying value of the asset.2024Office Fixtures machinery & and NOK 1 000equipmentfittings TotalAcquisition costAccumulated at 1 January 38 030 7 322 45 353Additions 2 840 335 3 175 Disposals (4 270) (414) (4 684)Translation differences 159 - 159 Accumulated at 31 December 36 760 7 242 44 002 DepreciationAccumulated at 1 January 25 687 3 453 29 139 Depreciation 6 011 921 6 932 Depreciation on disposals (3 858) (404) (4 262)Translation differences - - - Accumulated at 31 December 27 838 3 971 31 809 Book valueBook value at 1 January 12 344 3 869 16 213 Book value at 31 December 8 922 3 271 12 193 Estimated useful life 3-5 years 5-7 years Depreciation plan linear linear 2023Office Fixtures machinery & and NOK 1 000equipmentfittings TotalAcquisition costAccumulated at 1 January 34 384 7 676 42 061 Additions 8 442 2 467 10 908Disposals (5 068) (2 884) (7 952)Translation differences 273 63 335 Accumulated at 31 December 38 030 7 322 45 353 DepreciationAccumulated at 1 January 24 348 4 922 29 269 Depreciation 6 059 1 364 7 423 Depreciation on disposals (4 811) (2 833) (7 644)Translation differences 91 - 91 Accumulated at 31 December 25 687 3 453 29 139 Book valueBook value at 1 January 10 036 2 755 12 790 Book value at 31 December 12 344 3 869 16 213 Estimated useful life 3-5 years 5-7 years Depreciation plan linear linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__56": {
"value": "GoodwillAs a result of Business Combination, the amount of NOK 5,2 mil-lion of goodwill is mapped in Consolidated statement of financial position. This is total purchase price for the two companies of NOK 7,5 million including earn-outs less the two new companies\u2019 equity amount of NOK 2,3 million at the time of the acquisition. See note 3 for more detailsPage 150The Group conducted an impairment test and concluded that there were no impairment indicators for Goodwill in 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__57": {
"value": "Note 13 Right-of-use assets and lease liabilitiesThe Group has leasing contracts in connection with its office premises and company cars.The Group had a liability for rent of premises and company cars totalling NOK 64.4 million at 31 December 2024. Rental agreements Lease expirationOffice premisesHead office Oslo, Norway 30.05.2030Bergen, Norway 30.04.2028Bryne, Norway 30.06.2028Fredrikstad, Norway 31.07.2027Copenhagen, Denmark 30.06.2031Kyiv, Ukraine 07.11.2025Bratislava, Slovakia 16.03.2028Company car, Oslo, Norway 20.05.2025Itera\u2019s rental agreements for its office premises and company car are unchanged from 2023. Lease expiration refers to the minimum periodIncremental borrowing rateDate RateLeased office premises, Bratislava 01.10.2021 0.95%Leased office premises, Fredrikstad, Norway 01.05.2022 3.74%Leased office premises, Kyiv 07.12.2022 6.22%Leased company cars, Norway 01.05.2022 2.77%Leased office premises, Oslo, Norway 15.06.2023 5.29%Leased office premises, Bryne, Norway 01.07.2023 5.87%Leased office premises, Bergen, Norway 01.10.2023 6.22%Right-of-use assetsLeased office premises and other2024 2023Net value at 1 January 74 582 28 271 Additions - 58 708 Depreciation (15 014) (13 948)Translation differences 934 1 552 Net value at 31 December 60 503 74 582 Lease liabilities 2024 2023Net value at 1 January 77 487 29 594 Additions - 58 972 Lease payments (17 338) (15 207)Interest expense 3 295 2 322 Translation difference 922 1 807Net value at 31 December 64 436 77 487Leased office premises and otherFuture minimum lease payments are as follows 2024 2023Up to 1 year 17 192 17 166 1 to 5 years 49 553 57 226 Over 5 years 4 721 13 386 Future minimum lease payments 71 466 87 777 Future interest up to 1 year 2 591 3 292 Future interest 1 to 5 years 4 369 6 614 Future interest over 5 years 70 383 Discounted present value of future minimum lease payments 64 436 77 487 Of which- current liabilities 14 600 13 874 - non-current liabilities 49 835 63 613 The total cash outflow relating to long-term leases was NOK 17.3 million in 2024 (NOK 15.2 million in 2023). The Group does not have significant residual value guarantees related to its leases.Long-term ease costs are mapped under Depreciation in operating expenses, while interest expenses are mapped under financial expenses in the consolidated financial statements.Short-term or low-value lease agreementsThe Group has other lease contracts that are of low value or have short con-tract terms where the Group has decided to not rec-ognise lease liabilities or right-of-use assets. These leases are instead expensed when they incur. Short-term leases expensed in 2024 included shared co-worker rental agreements in Reykjav\u00edk, Stockholm, Rogaland, Krak\u00f3w, \u017dilina, Lviv, Brno and Herning and amounted to NOK 2.8 million (NOK 4.3 million in 2023). Short-term lease costs are mapped under Other operating and administrative expenses.Extension options and future agreementsSeveral of the Group\u2019s lease agreements for rent of office prem-ises include a right of renewal which may be exercised during the last period of the lease term. The Group\u2019s potential future lease payments not included in the lease liabilities related to extension options was MNOK 30.8 (gross) at 31 December 2024 (unchanged from 31 December 2023).Variable lease paymentsThe Group has no variable lease payments. Interest expenseThe interest expense was MNOK 3.3 in 2024 compared to MNOK 2.3 in 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__58": {
"value": "Note 14 Contract assets and contract liabilitiesSignificant changes in contract assetsNOK 1 000 2024 2023Balance, beginning of period 3 452 225 Net additions arising from operations in the period 7 491 3 452 Amounts billed in period and thus reclassified to (2 472) (226)accounts receivablesImplementation of IFRS 15 - - Changes in impairment allowances - - Balance, end of period 8 471 3 452 Significant changes in contract liabilitiesNOK 1 000 2024 2023Balance, beginning of period 14 292 14 840 Increases due to cash received, excluding 15 283 14 292 amounts recognised as revenue during the periodRevenue recognised that was included in the (14 292) (14 840)contract liability balance at the beginning of the periodBalance, end of period 15 283 14 292",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__59": {
"value": "Note 15 Accounts receivableNOK 1 000 2024 2023Gross accounts receivable at 31 Dec 101 531 107 770Provision for bad debts (4 798) -Net accounts receivable at 31 Dec 96 733 107 770Aging of Not< 30 30\u201360 60\u201390 > 90 receivables Total duedaysdaysdaysdaysAccounts receivable 2024 101 531 73 908 12 836 106 (9) 14 691Accounts receivable 2023 107 770 72 591 28 767 1 660 1 415 3 337Accounts receivable by currency 2024 % 2023 %NOK 70 052 72% 84 024 78%SEK 2 042 2% 135,96 0%DKK 7 821 8% 8 367 8%UAH 179 0% 205 0%PLN 8 0 % - 0%ISK 16 631 17% 15 037 14%Total 96 733 100% 107 770 100%Change in provisions for bad debtsNOK 1 000 2024 2023Provision for bad debts at 1 Jan - -Additional provisions 4 798 -Used provisions -43 -29Provision for bad debts at 31 Dec 4 755 -29A loss of NOK 43.0k was recognised in 2024 (NOK 28.9k in 2023).An accrual for an additional loss in the amount of NOK 4.6 million was booked at Itera Ehf, while there was also an accrual for an additional loss of NOK 120.0k at Itera Rogaland and of NOK 55.0k at Mosaique Headhunting AS in 2024 (no accruals in 2023).Itera completed the work and invoiced the customer of Itera Ehf in the second half of 2023. Efforts to find solutions for the customer due to their continued lack of funding have been unsuccessful. Legal action has been initiated to collect the outstanding receiv-ables. The Management of the Group assesses that there is little probability of recovering the outstand-ing amount. Therefore, a bad debt provision for NOK 4.6 million, which represents 100% of the amount excluding VAT, was made in 2024.Itera\u2019s maximum credit risk is equivalent to the figure for net accounts receivable shown in the table above.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__60": {
"value": "Note 17 Other current assetsNOK 1 000 2024 2023Prepaid expenses 4 588 8 192Other current receivables 6 497 5 001Total 11 085 13 193",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__61": {
"value": "Note 18 Cash and cash equivalents NOK 1 000 2024 2023Cash and bank deposits 52 632 49 209Restricted cash (13 612) (14 122)Unrestricted cash and cash equivalents 39 020 35 087Undrawn credit facilities 35 000 35 000Cash reserve 74 020 70 087Cash and cash equivalents per currency:NOK 1 000 2024 2023NOK 15 969 19 810 DKK 1 452 2 710 SEK 2 793 235 ISK 1 592 20 EUR 15 365 15 718 USD 15 111 10 657 Other 350 58 Cash and cash equivalents 52 632 49 209 Restricted cash include the employees\u2019 tax withholdings. The Group has a multi-currency cash-pool agreement with Danske Bank. The agreement includes the following currencies: NOK, DKK, USD and EUR. According to the agreement the interest costs and incomes are calculated based on the sum of the balances for each currency (Top bank account), while the liquidity is calculated based on all Top bank accounts in the cash-pool together.Cash and cash equivalents per currency:NOK 1 000 31.12.2024 31.12.2023Itera ASA (81 433) (99 398)Itera Norge AS 39 398 58 728Itera Offshoring Services AS 7 678 25 404Compendia AS 18 737 11 116Cicero Consulting AS 17 661 17 385Top account NOK 2 041 13 235DK 1 000Itera ASA 923 (2)Itera Aps (7) 1 797Top account DKK 916 1 795USD 1 000Itera ASA 348 325Itera Norge AS 410 302Itera Offshoring Services AS 398 46Itera Ehf -219 29Top account USD 937 702EUR 1 000Itera ASA 16 8Itera Offshoring Services AS 55 (731)Itera Aps 876 1 166Top account EUR 947 443The overdraft facility agreement with Danske Bank has the following financial covenant:* NIBD / EBITDA (net interest-bearing debt ratio) shall not be more than 2.25.This key ratio is assessed as of 31 December each year and at the latest 120 days after year-end. As at 31 December 2024, Itera\u2019s NIBD was NOK -48,888 and EBITDA for 2024 was NOK 81,017 and the NIBD/EBITDA ratio consequently -0.60. IFRS 16 leased assets are excluded from the calculation of NIBD since these only contain calculated interest. Management assesses that it is highly improba-ble that Itera will be in breach of its covenants in 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__62": {
"value": "Note 19 ShareholdersShare capitalItera ASA\u2019s share capital on 31 December 2024 was NOK 24,655,987 (unchanged from 2023) made up of 82,186,624 fully paid shares each with a nominal value of NOK 0.30. All shares in Itera have the same dividend and voting rights. Ownership structureAt the close of 2024, Itera ASA had 1,985 (2,063) shareholders. Of these 6% (7%) were foreign shareholders. The company\u2019s 20 largest shareholders owned 74% (74%) of the company\u2019s shares at year-end.Holdings of own sharesThe Itera Group held 1,654,281 own shares at the start of 2024. 510,816 own shares were used in connection with the share option program and employee share purchase program. Itera paid partially with its own shares for the acquisition of Itera Rogaland AS (307,717 shares at a price of 10.24 NOK/share) and Mosaique Headhunting AS (153,859 shares at a price of 10.24 NOK/share). The Itera Group held 681,889 own shares at the end of 2024.Payments for the purchase of own shares are recognised as a reduction in equity and proceeds from any sales as an increase. Transaction costs directly related to equity transactions less taxes are recognised against equity as a reduction in the proceeds.DividendAn ordinary dividend of NOK 0.40 per share (NOK 32.4 million) based on Itera\u2019s 2023 result was paid in June 2024. A supplemen-tary dividend of NOK 0.20 per share (NOK 16.3 million) was paid in December 2024. An ordinary dividend of NOK 0.20 per share (NOK 16.3 million) is proposed based on the 2024 result. The Board will also ask for an authorisation to pay a supplementary dividend later in the year.20 largest shareholders in Itera ASA at 31 December 2024 Shares %Arne Mj\u00f8s Invest AS 27 363 031 33,3 %OP Capital AS 4 670 242 5,7 %GIP AS 4 424 000 5,4 %Septim Consulting AS 4 260 000 5,2 %Boinvestering AS 3 146 862 3,8 %Gamst Invest AS 2 748 057 3,3 %J\u00f8syra Invest AS 2 200 000 2,7 %DZ Privatbank S.A. 1 880 000 2,3 %Eikestad AS 1 635 100 2,0 %Jon Erik H\u00f8gberg 1 247 356 1,5 %Aanestad Pangari AS 957 416 1,2 %Sober Kapital AS 908 560 1,1 %Framar Invest AS 800 000 1,0 %Jetmund Gunnar Nyvang 758 950 0,9 %Altea AS 700 000 0,9 %Itera ASA 681 889 0,8 %Lars Peter Jensen 643 800 0,8 %Morten Johnsen Holding AS 600 000 0,7 %Bent Hammer 569 133 0,7 %Fraternitas A/S 514 413 0,6 %Total 20 largest 60 708 809 73,9 %Other shareholders 21 477 815 26,1 %Total all issued 82 186 624 100,0 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__63": {
"value": "DividendAn ordinary dividend of NOK 0.40 per share (NOK 32.4 million) based on Itera\u2019s 2023 result was paid in June 2024. A supplemen-tary dividend of NOK 0.20 per share (NOK 16.3 million) was paid in December 2024. An ordinary dividend of NOK 0.20 per share (NOK 16.3 million) is proposed based on the 2024 result. The Board will also ask for an authorisation to pay a supplementary dividend later in the year.20 largest shareholders in Itera ASA at 31 December 2024 Shares %Arne Mj\u00f8s Invest AS 27 363 031 33,3 %OP Capital AS 4 670 242 5,7 %GIP AS 4 424 000 5,4 %Septim Consulting AS 4 260 000 5,2 %Boinvestering AS 3 146 862 3,8 %Gamst Invest AS 2 748 057 3,3 %J\u00f8syra Invest AS 2 200 000 2,7 %DZ Privatbank S.A. 1 880 000 2,3 %Eikestad AS 1 635 100 2,0 %Jon Erik H\u00f8gberg 1 247 356 1,5 %Aanestad Pangari AS 957 416 1,2 %Sober Kapital AS 908 560 1,1 %Framar Invest AS 800 000 1,0 %Jetmund Gunnar Nyvang 758 950 0,9 %Altea AS 700 000 0,9 %Itera ASA 681 889 0,8 %Lars Peter Jensen 643 800 0,8 %Morten Johnsen Holding AS 600 000 0,7 %Bent Hammer 569 133 0,7 %Fraternitas A/S 514 413 0,6 %Total 20 largest 60 708 809 73,9 %Other shareholders 21 477 815 26,1 %Total all issued 82 186 624 100,0 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__64": {
"value": "Note 20 Long-term interest-bearing debtIn 2023, the company entered into a new long-term interest- bearing debt agreement, with the following terms and conditions:1. Lender: Danske Bank2. Loan Amount: NOK 5 million 3. Interest Rate: 3 month NIBOR + 1.95% p.a.4. Loan Term: 5 years5. Repayment: The loan is repayable in equal quarterly instalments over the term of the loan.6. As collateral for the line of credit, the bank has a pledge on the customer receivables of the Norwegian subsidiaries. NOK 1 000 2024 2023Opening balance at 1 Jan 4 750 - New loan agreement - 5 000 Repayment of debt (1 000) (250)Closing balance at 31 Dec 3 750 4 750 The bank loan is classified and measured at amortised cost in accordance with IFRS 9 Financial Instruments. Under the amor-tised cost method, the loan was initially recognised at its fair value plus any directly attributable transaction costs.The bank loan is presented as a non-current liability in the balance sheet, with the portion due within one year classified as a current liability. At 31 December 2024 the remaining liability was 3.75 million, of which 1.0 million classified as a current liability. This note should be read in conjunction with Note 23 \u2013 Financial Risk Management.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__65": {
"value": "Note 21 Other current liabilitiesNOK 1 000 2024 2023Holiday pay 32 345 32 194Accrued wages and bonuses 16 323 16 419Accrued other expenses 16 731 15 413Total 65 400 64 026",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__66": {
"value": "Note 22 Exchange ratesInformation on the exchange rates applied by the Itera Group in 2024.Jan 1 Average Dec 31SEK/NOK 1,01 1,02 1,03 DKK/NOK 1,51 1,56 1,58 EUR/NOK 11,24 11,62 11,80 NOK/UAH 3,75 3,74 3,71 USD/NOK 10,17 10,75 11,35 ISK/NOK 0,07 0,08 0,08 CZK/NOK 0,45 0,46 0,47 PLN/NOK 2,59 2,70 2,76",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__67": {
"value": "Note 23 Financial risk managementThe Itera Group is exposed to financial risks such as: credit risk, liquidity risk, currency risk and interest rate risk. The Group\u2019s expo-sure to these risks is considered to be low. The Group has estab-lished guidelines to manage its exposure to these risks. The main principle is to minimise exposure to financial risks, and the Group accordingly holds no financial assets or liabilities for speculative purposes.Credit riskCredit risk is the risk of financial loss to the Group\u2019s receivables due from customers and other short-term receivables. In order to man-age this risk, the Group has established credit approval procedures to evaluate the creditworthiness of all material counterparties The Group\u2019s exposure to credit risk is not dependent on individual customers but customers as a group. The amount is examined as of every closing date. The provision is supported by historical credit loss experience of trade receivables, adjusted as appropri-ate to reflect current conditions and estimates of future economic conditions.Information on the Group\u2019s risk exposure in respect of accounts receivable is provided in note 15. The Group\u2019s customers are pri-vate and public companies. The Group assesses the credit worthi-ness of all new customers and periodically for existing customers. Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group manages its liquidity in such a way as to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when they fall due without incurring unacceptable losses or risking damage to the Group\u2019s reputation. The Group has established an overdraft facility with its banking partner. See note 18 for further informationPage 162In order to accommodate growth in the Group\u2019s operational com-panies, lease financing contracts have been entered into for major investments in software and hardware.The amounts disclosed in the table below are the contractual undiscounted cash flows. Less than 6\u201312 1\u20135 Over NOK 1 0006 monthsmonthsyears5 years TotalBalance at 31st Dec 2024Accounts payable 20 153 - - - 20 153 Leasing liabilities 7 300 7 300 45 184 4 651 64 436 Bank borrowings 622 607 3 029 - 4 258 Balance at 31st Dec 2023Accounts payable 18 288 - - - 18 288 Leasing liabilities 6 937 6 937 50 611 13 003 77 488 Bank borrowings 658 642 4 262 - 5 561Currency riskThe Group is exposed to currency risk through its businesses in Sweden, Denmark, Iceland, Ukraine, Slovakia, the Czech Republic and Poland. The exposure to currency risk is limited by the fact that the businesses in Sweden, Denmark and Iceland have revenue and costs in their local currency, and in addition most borrowing is arranged within the Group.Of the Group\u2019s total revenue, 7% is in Danish kroner (DKK). A 10% change in the NOK exchange rate against DKK would have a 0.7% effect on the Group\u2019s revenue, a 2.6% effect on the Group\u2019s profit before tax and a 0.8% effect on the Group\u2019s equity. Of the Group\u2019s total revenue, 4% is in Icelandic kroner (ISK). A 10% change in the NOK exchange rate against ISK would have a 0.4% effect on the Group\u2019s revenue, a 0.5% effect on the Group\u2019s profit before tax and a 0.9% effect on the Group\u2019s equity.Currency exchange risk between NOK and Swedish kroner (SEK) is considered as not significant as revenue received in SEK consti-tutes only 1% of total Group revenue.The effect of currency deviation on financial assets and liabilities denominated in non-functional currency is not material.The Group\u2019s Central and Eastern European companies operate in five different currencies: USD, Euro, Czech koruna, Polish zloty and Ukrainian Hryvna. The main exposure is in USD, which is the pri-mary currency used in the Ukrainian operations and the euro, which is the primary currency used in the Eastern Eauopean operations.The Group has to a large extent currency adjustment mechanisms in its agreements with customers to counteract its exposure to the US dollar and the euro, where service fees for distributed services are denominated in USD or EUR and converted to Nordic currencies at the start of the monthly delivery period. This means the rates are stated in USD or EUR in contract agreements with customers but are recalculated to NOK or DKK based on the current currency exchange rate, so that revenue is accrued for, invoiced and paid for in the local currency.Interest rate riskThe Group is exposed to interest rate risk in relation to its bank deposits. The Group is also exposed in connection with its bank loan and when drawing against the overdraft facility. The Group does not hold any financial securities or other assets that have an inherent interest rate risk. The effect on profit and loss of changes to interest rates is insignificant.Fair valueItera does not have significant differences between fair value and book value in respect of financial instruments, which mainly comprise accounts receivable and accounts payable, other current receivables and other current liabilities and lease liabilities.Capital managementThe company manages its capital to ensure that it will be able to continue as a going concern while maximising the return to stake-holders through the optimisation of the debt and equity balance. The company\u2019s risk management committee reviews the capital structure of the company on a semi-annual basis.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__68": {
"value": "Credit riskCredit risk is the risk of financial loss to the Group\u2019s receivables due from customers and other short-term receivables. In order to man-age this risk, the Group has established credit approval procedures to evaluate the creditworthiness of all material counterparties The Group\u2019s exposure to credit risk is not dependent on individual customers but customers as a group. The amount is examined as of every closing date. The provision is supported by historical credit loss experience of trade receivables, adjusted as appropri-ate to reflect current conditions and estimates of future economic conditions.Information on the Group\u2019s risk exposure in respect of accounts receivable is provided in note 15. The Group\u2019s customers are pri-vate and public companies. The Group assesses the credit worthi-ness of all new customers and periodically for existing customers.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__69": {
"value": "Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group manages its liquidity in such a way as to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when they fall due without incurring unacceptable losses or risking damage to the Group\u2019s reputation. The Group has established an overdraft facility with its banking partner. See note 18 for further informationPage 162In order to accommodate growth in the Group\u2019s operational com-panies, lease financing contracts have been entered into for major investments in software and hardware.The amounts disclosed in the table below are the contractual undiscounted cash flows. Less than 6\u201312 1\u20135 Over NOK 1 0006 monthsmonthsyears5 years TotalBalance at 31st Dec 2024Accounts payable 20 153 - - - 20 153 Leasing liabilities 7 300 7 300 45 184 4 651 64 436 Bank borrowings 622 607 3 029 - 4 258 Balance at 31st Dec 2023Accounts payable 18 288 - - - 18 288 Leasing liabilities 6 937 6 937 50 611 13 003 77 488 Bank borrowings 658 642 4 262 - 5 561",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__70": {
"value": "Note 24 GrantsItera ASA received a grant in the amount of NOK 374 thousand from The Directorate of Integration and Diversity in 2024 in order to increase knowledge about ethnic diversity and inclusion in the work place and during recruitment processes. The grant was used to finance training for Itera\u2019s management throughout the year. The grant is recognised to revenue and presented as Revenue in the financial statements. Itera ASA contributed with self-financing of NOK 184 thousand in addition to the grant.Project accounting 10110025 \u2013 Diversity and inclusion in NOKGrant 374 000Self-financing 184 000Hours Amount Hourly rateInternal hours Itera ASA 151 719 (108 559)Hours purchased from Itera 150 1 000 (150 000)Norge ASTotal hours 301 (258 559)External services purchased (283 800)Total costs (542 359)Result 15 641",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__71": {
"value": "Note 25 Transactions with related parties There were no other transactions or balances between the Group and related parties in the period from 1 January to 31 December 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s7__6__72": {
"value": "Note 26 Subsequent eventsAfter the reporting period ended on 31 Decem-ber 2024 and up to the date these consolidated financial statements have been approved for issue, no events have been identified that require disclosure. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}