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"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 bring digital to the core of their business because of our full range of services in digital strategy and consulting, customer experience, technology and cloud operations. Itera provides solutions and services to customers in industries such as insurance, banking and finance, energy, and 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. The office address is Stortingsgata 6, 0161 Oslo, Norway. Itera ASA is listed on Oslo Stock Exchange (ticker ITERA). Itera ASA is the ultimate parent company of the Group. The consolidated financial statements for Itera ASA were approved by the Board of Directors on 27 April 2026 and are subject to approval by the Annual General Meeting on 27 May 2026.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 2025, and with all additional disclosure requirements pursuant to the Norwegian Accounting Act as in effect at 31 December 2025. 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",
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"value": "Itera ASA",
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"value": "ASA",
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"language": "en",
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"value": "is a leading international tech company that helps businesses and organi-sations to accelerate their sustainable digital transformation",
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"entity": "scheme:5967007LIEEXZXFZFK03",
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"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 2025, and with all additional disclosure requirements pursuant to the Norwegian Accounting Act as in effect at 31 December 2025. The consolidated financial statements have been prepared on the historical cost principle.",
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"language": "en",
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"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 currency 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 agreements consists of buildings, cars, equipment used in the operating activities and 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 in 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 following lease payments fixed 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 Groups 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 the 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 gross basis in the financial state-ments with the grant amount being revenue recognised as received and costs being recog-nised 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 running time & material 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 completion 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 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 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 services contract is recognised on a linear basis over the period of the latter contract. Revenue from ser-vices is recognised when the hours are delivered and usually invoiced monthly with 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 eligible 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 comprises earned and recog-nised revenue that has not yet been invoiced. Contract assets is transferred to receivables when the rights to payment become 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 prob-able that they will be able to make use of their deferred tax assets. All deferred tax balances are evaluated 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 significant 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 is implemented in current year.Alternative performance measuresIn 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.",
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"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"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 currency 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": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "Leases Itera ASA agreements consists of buildings, cars, equipment used in the operating activities and 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 in 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 following lease payments fixed 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 Groups 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 the 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"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 gross basis in the financial state-ments with the grant amount being revenue recognised as received and costs being recog-nised as incurred.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"value": "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.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__24": {
"value": "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.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__25": {
"value": "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:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f0__s7__6__26": {
"value": "Revenue recognitionThe group provides the majority of its services on a running time & material 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 completion 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 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 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 services contract is recognised on a linear basis over the period of the latter contract. Revenue from ser-vices is recognised when the hours are delivered and usually invoiced monthly with 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 eligible 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 comprises earned and recog-nised revenue that has not yet been invoiced. Contract assets is transferred to receivables when the rights to payment become 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__27": {
"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 prob-able that they will be able to make use of their deferred tax assets. All deferred tax balances are evaluated as probable and all probable deferred tax balances have been included.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__28": {
"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__29": {
"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 significant 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__39": {
"value": "Note 1 Overview of subsidiaries Share Result Equity Result Equity NOK 1000Country holding202531.12.2025202431.12.2024Principal activities1)Itera Norge ASNorway 100 % 21 488 37 233 17 572 31 329Holding company and group functions1)Itera Offshoring Services ASNorway 100 % (9 924) 6 655 3 733 14 446Nearshoring1)Cicero Consulting ASNorway 100 % 4 046 1 280 4 324 10 277Sales and production company Norway1)Compendia ASNorway 100 % 7 299 9 266 8 128 8 876Sales and production company Norway1)4)Itera Sverige ABSweden 100 % (1 359) 548 (2 332) (2 244)Sales and production company Norway1)Itera ApSDenmark 100 % 3 961 3 088 9 000 3 865Sales and production company Denmark2)Itera ehfIceland 100 % 4 887 7 230 1 656 4 086Sales and production company Iceland1)Itera Consulting Group Ukraine, LLCUkraine 100 % 339 6 715 414 7 279Nearshoring3)Itera Rogaland ASNorway 100 % (535) 1 822 567 1 228 Sales and production company Norway3)Mosaique Headhunting ASNorway 100 % (1 712) 1 246 (352) 1 262 Sales and production company NorwayTotal28 489 75 084 42 710 80 4041) Consolidated pre 20162) Consolidated from 20213) Consolidated from 20244) Itera Sverige AB is indirectly owned through Itera Norge AS with 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 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 inter-nal structure for management, budgeting and financial reporting, including reporting to the Group CEO. The Chief Operating Deci-sion-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 distributed delivery capabilities seamlessly across its various operating units and loca-tions. The reported revenue in 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 cus-tomers, two of them being from Bank, Insurance and Financial Services business sector, one from Industry and one from Public Sector, amount to MNOK 110.2, MNOK 66.8, 37.9 and 36.7 million in 2025. It is the first time that revenue from one customer exceeds MNOK 100 during one year. All of the four largest customers are located in Norway.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 of existing customers as well as finding new business. These are Financial Sector (with subsectors such as Banking, Insurance and Financial institutions), Energy, Public Sector and Other (including sectors such as Retail, IT & Communications and Professional services).Geographical information: NOK 1 0002025 Norway Sweden Denmark Iceland Other countries GroupSales revenue 983 930 22 300 69 591 51 445 78 759 1 206 026 Intragroup eliminations (277 436) (908) (5 207) - (78 191) (361 742)Net sales revenue 706 495 21 393 64 384 51 445 568 844 284 Services 583 910 20 713 36 078 51 177 568 692 445 Subcontracted services 21 954 - 4 319 - - 26 274 Subscriptions 73 959 - 7 832 - - 81 792 Other revenue 26 672 680 16 154 268 - 43 774 Net sales revenue 706 495 21 393 64 384 51 445 568 844 284 2024 Norway Sweden Denmark Iceland Other countries Group Sales 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 Subcontracted 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 Revenue by business sector:NOK 1000 2025 2024Financial sector:Insurance 153 683 142 051 Banking 95 870 138 777 Financial institutions 82 258 119 442 Energy (including Offshore & Engineering and 202 329 186 828 Industry)Public sector 109 302 98 091 IT & Communication 77 671 107 461 Retail 39 566 23 686 Professional services 38 064 19 590 Other 45 543 12 856 Net sales revenue 844 284 848 783 Services revenue is generated from rendering of services to cus-tomers by Itera\u2019s own consultants. The service contracts are with a few exceptions Time & Material 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 regu-lar basis with fees based on fixed amounts or volumes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__41": {
"value": "Note 3 Business combinationAcquisition of Revoltr AS and Mosaique Headhunting Stavanger\ue988ASIn 2024, Itera ASA acquired 100% of the shares in two compa-nies Revoltr AS (which changed name to Itera Rogaland AS after the acquisition) and Mosaique Headhunting Stavanger AS (which changed name to Mosaique Headhunting AS after the acquisi-tion). The acquisition was carried out to establish a new office and strengthen the Group\u2019s local presence in the Rogaland market in corelation with the Group\u2019s strategy to hunt new and develop existing business in the Energy sector. 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. Remaining price of NOK 350 k for Revoltr AS and NOK 175 k for Mosaique Headhunting Stavanger AS was paid in cash.Consideration transferedNOK 1000Mosaique Headhunting Revoltr ASAS TotalCash consideration 350 175 525 Shares issued 3 151 1 576 4 727 Contingent consideration 1 500 750 2 250 Total consideration 5 001 2 501 7 502 Contingent considerationAdditional accrual for possible result-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 was mapped as Other current liabilities in Consolidated statement of financial position for 2024. Financial targets for 2025 were NOK 36.5 million revenue and NOK 1.0 million EBIT for Itera Rogaland AS and NOK 13.0 million reve-nue and NOK 1.0 million EBIT for Mosaique Headhunting AS.Since neither of the companies reached the minimum thresholds for the earn-outs in 2025, the accrual was fully reversed. The posi-tive effect of the reversal of contingent consideration is mapped as Other operating income in Consolidated statement of comprehen-sive income for 2025.GoodwillGoodwill 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.An impairment test of Goodwill has been performed as of 31.12.2025 and the carrying amount of goodwill was considered supportable as at the reporting date. Accordingly, no impairment loss has been recognised.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__42-1": {
"value": "Note 4 Salaries and personnel costsNOK 1000 Note 2025 2024Salaries 562 605 552 930Share option costs 5 1 301 1 501Social security taxes 49 879 49 046Pension costs 7 20 523 19 191Other benefits 15 369 17 363Salaries and personnel expenses 12 (5 768) (5 723)capitalisedTotal payroll and personnel expenses 643 910 634 309Average number of employees 706 722Note 7 PensionsAll 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 pen-sion schemes in Norway comply with the Norwegian Mandatory Occupational Pension Act (OTP).Pension costNOK 1000 2025 2024Norway 15 881 14 874 Sweden 1 475 1 219 Denmark 2 845 2 897 Iceland 323 200 Pension cost Employees 20 523 19 191 Slovakia 10 111 11 598 Other locations 3 998 4 001 Pension cost Contractors 14 109 15 600 Total 34 632 34 791",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__43": {
"value": "Note 5 Share-based remunerationShare option programsThe Group had five share option programmes running in 2025. All schemes to be settled in shares. Share option programs were issued in 2021, 2022, 2023, 2024 and 2025. These programs have no financial targets attached, and up to one-third of the options are exercisable after three years and otherwise rolled forward. All remaining options must be exercised after four years or 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 volatility 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 participant attrition rate of 10-20% were assumed. For calcula-tion purposes, an annual dividend of NOK 0.65 to NOK 0.90 were assumed for the various programs. Share option costs (including employer\u2019s social security contri-butions) of NOK 1,300 k were expensed in 2025 (NOK 1,545 k in 2024)..SHARE BASED PAYMENTSOut- Issued Expired Exer- Out- Fair Share standingin incised instandingvalue when Exerciseprice whenDateExercise1) issued2)Programme31.12.2024 20252025202531.12.2025issuedpriceof issueperiod2021 525 000 - 525 000 - - NOK 2.36 NOK 13.50 NOK 13.50 22.06.2021 20252022 690 000 - 60 000 - 630 000 NOK 2.56 NOK 12.95 NOK 12.95 22.06.2022 20262023 285 000 - 20 000 - 265 000 NOK 2.43 NOK 12.41 NOK 12.59 30.03.2023 20272024 580 000 - 70 000 - 510 000 NOK 2.03 NOK 11.68 NOK 12.31 31.03.2024 20282025 - 820 000 125 000 - 695 000 NOK 1.98 NOK 9.00 NOK 8.47 16.03.2025 2029Total 2 080 000 820 000 800 000 - 2 100 000 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 Programme Numberrate Volatility Lifetime2021 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 years2025 820 000 3,97% 42.2% 4 yearsTotal 3 420 000 Employee share purchase programmeIn 2017, Itera introduced an annual Employee Share Purchase Programme, where all employees not under notice could purchase shares up to a market value of NOK 20,000 at a 20% discount. The programme has been repeated each year since 2017 until 2021. After changes in Norwegian tax legislation in 2022 the programme was changed so that employees could purchase shares at a valu-ation discount. In 2025, this discount was calculated to be 23.4% related to a three-year lock-in period of the shares. In 2025, 68 (62 in 2024) employees purchased a total of 208,757 (141,772) shares at the rate of NOK 6.49 (NOK 9.50). The discount of NOK 505 thou-sand (NOK 398 thousand in 2024) is recognised against the equity.Share purchase programme for managers and key personnelIn 2025, a Share Purchase Programme was offered to the Group\u2019s managers and key personnel in order to foster alignment of inter-ests between executives and shareholders, as well as contribute to retention of key people. Under the programme, the invitees were offered to purchase up to a defined number of shares at a valuation discount of NOK 1.98 per share. The discount was related to a three-year lock-in period of 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 in the Group within the lock-in period. 22 key employees and executives showed their long-term commitment by purchasing a total of 477,036 shares for a total investment of NOK 2.8 million under this programme. The discount is recognised against the equity.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__44": {
"value": "Note 6 Executive remuneration Short-Base Consulting term Long-term NOK 1000salaryfeeincentive Pension Benefits Totalincentive Total Fixed VariableArne Mj\u00f8s (CEO) 2 958 236 217 102 17 3 530 0 3 530 94 % 6 %Bent Hammer (CFO) 2 127 0 93 109 18 2 347 154 2 501 90 % 10 %Mette Mowinckel (CHRO) 1 588 0 66 109 17 1 780 18 1 798 95 % 5 %Jon Erik H\u00f8gberg (COO) 2 363 0 66 105 14 2 548 0 2 548 97 % 3 %Anine Ragnif (COO Norway) 1 789 0 117 113 18 2 037 47 2 084 92 % 8 %Total 10 825 236 559 538 84 12 242 219 12 462 94 % 6 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__46": {
"value": "Note 8 Other operating expensesNOK 1 0002025NOK 1000, excluding VAT 2025 20242024Facility-related expenses 22 640 21 136 ICT costs and office supplies 19 253 19 133 Professional fees 9 019 7 204 Courses 3 626 3 917 Travel and transport 6 551 5 129 Sales and marketing 8 494 5 348 Other operating expenses 1 701 1 463 Total 71 285 63 330 Fees to the auditorsStatutory audit of Itera ASA (financial audit) 578 509 Statutory audit of Itera ASA 470 264 (audit of sustainability report)Statutory audit of subsidiaries in Norway 527 601 (Group Auditor)Statutory audit of subsidiaries in Norway 88 -(Other Auditors)Statutory audit of international subsidiaries 256 108 Audit fees 1 919 1 483",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__47": {
"value": "NOK 1 0002025NOK 1000, excluding VAT 2025 20242024Facility-related expenses 22 640 21 136 ICT costs and office supplies 19 253 19 133 Professional fees 9 019 7 204 Courses 3 626 3 917 Travel and transport 6 551 5 129 Sales and marketing 8 494 5 348 Other operating expenses 1 701 1 463 Total 71 285 63 330 Fees to the auditorsStatutory audit of Itera ASA (financial audit) 578 509 Statutory audit of Itera ASA 470 264 (audit of sustainability report)Statutory audit of subsidiaries in Norway 527 601 (Group Auditor)Statutory audit of subsidiaries in Norway 88 -(Other Auditors)Statutory audit of international subsidiaries 256 108 Audit fees 1 919 1 483",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__49": {
"value": "Note 9 Financial income and expensesNOK 1000 2025 2024Interest income bank deposits 627 1 416 Other financial income 720 1 104 Net financial income 1 348 2 520 Interest expense bank overdraft 1 220 584 Interest expense long term liabilites 222 296 Interest expense on lease liabilities 2 675 3 295 Other financial expense 712 269 Total financial expenses 4 829 4 444 Foreign currency gains/losses (2 978) (836)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__48": {
"value": "Note 9 Financial income and expensesNOK 1000 2025 2024Interest income bank deposits 627 1 416 Other financial income 720 1 104 Net financial income 1 348 2 520 Interest expense bank overdraft 1 220 584 Interest expense long term liabilites 222 296 Interest expense on lease liabilities 2 675 3 295 Other financial expense 712 269 Total financial expenses 4 829 4 444 Foreign currency gains/losses (2 978) (836)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__52": {
"value": "Note 10 TaxesNOK 1 000 2025 2024Tax expenseTax payable 6 854 10 926 Change in deferred tax 512 (661)Total tax expense 7 366 10 264 Tax payable in the balance sheet:Profit before tax 30 339 45 248 Permanent tax differences (2 015) (2 350)Changes in temporary differences (1 819) 3 205 Total basis for tax payable 25 557 46 104 Assessed tax payable 6 010 10 593 Tax paid in advance 107 158 SkatteFUNN (1 794) (3 295)Deduction of tax paid in branch offices - (115)Net tax payable 4 325 7 340 Taxes paid in advance is included in other current receivables.Specification of the basis for deferred tax 2025 2024Fixed assets (5 179) (7 505)Accounts receivable provisions (3 972) (3 959)Other temporary differences 650 712 Tax losses carried forward (5 657) (2 332)Right-of-use assets 11 516 13 311 Lease liability (12 460) (14 176)Total (15 102) (13 949)Deferred tax (3 471) (3 479)Deferred tax asset recognised in the balance sheet (4 410) (4 365)Deferred tax liability recognised in the balance sheet 938 885 NOK 1 000 2025 2024Reconciliation of tax rateProfit before tax 30 339 45 248 Tax calculated at the nominal corporation tax rate 6 675 9 955 of 22%Effect of differing tax rates for foreign subsidiaries (131) (67)Effect of permanent differences (443) (517)Effect of other differences 1 265 901 Tax expense in profit and loss 7 366 10 264 Effective tax rate(24,3%)(22,7%)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__51": {
"value": "Note 10 TaxesNOK 1 000 2025 2024Tax expenseTax payable 6 854 10 926 Change in deferred tax 512 (661)Total tax expense 7 366 10 264 Tax payable in the balance sheet:Profit before tax 30 339 45 248 Permanent tax differences (2 015) (2 350)Changes in temporary differences (1 819) 3 205 Total basis for tax payable 25 557 46 104 Assessed tax payable 6 010 10 593 Tax paid in advance 107 158 SkatteFUNN (1 794) (3 295)Deduction of tax paid in branch offices - (115)Net tax payable 4 325 7 340 Taxes paid in advance is included in other current receivables.Specification of the basis for deferred tax 2025 2024Fixed assets (5 179) (7 505)Accounts receivable provisions (3 972) (3 959)Other temporary differences 650 712 Tax losses carried forward (5 657) (2 332)Right-of-use assets 11 516 13 311 Lease liability (12 460) (14 176)Total (15 102) (13 949)Deferred tax (3 471) (3 479)Deferred tax asset recognised in the balance sheet (4 410) (4 365)Deferred tax liability recognised in the balance sheet 938 885 NOK 1 000 2025 2024Reconciliation of tax rateProfit before tax 30 339 45 248 Tax calculated at the nominal corporation tax rate 6 675 9 955 of 22%Effect of differing tax rates for foreign subsidiaries (131) (67)Effect of permanent differences (443) (517)Effect of other differences 1 265 901 Tax expense in profit and loss 7 366 10 264 Effective tax rate(24,3%)(22,7%)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__50": {
"value": "Note 10 TaxesNOK 1 000 2025 2024Tax expenseTax payable 6 854 10 926 Change in deferred tax 512 (661)Total tax expense 7 366 10 264 Tax payable in the balance sheet:Profit before tax 30 339 45 248 Permanent tax differences (2 015) (2 350)Changes in temporary differences (1 819) 3 205 Total basis for tax payable 25 557 46 104 Assessed tax payable 6 010 10 593 Tax paid in advance 107 158 SkatteFUNN (1 794) (3 295)Deduction of tax paid in branch offices - (115)Net tax payable 4 325 7 340 Taxes paid in advance is included in other current receivables.Specification of the basis for deferred tax 2025 2024Fixed assets (5 179) (7 505)Accounts receivable provisions (3 972) (3 959)Other temporary differences 650 712 Tax losses carried forward (5 657) (2 332)Right-of-use assets 11 516 13 311 Lease liability (12 460) (14 176)Total (15 102) (13 949)Deferred tax (3 471) (3 479)Deferred tax asset recognised in the balance sheet (4 410) (4 365)Deferred tax liability recognised in the balance sheet 938 885 NOK 1 000 2025 2024Reconciliation of tax rateProfit before tax 30 339 45 248 Tax calculated at the nominal corporation tax rate 6 675 9 955 of 22%Effect of differing tax rates for foreign subsidiaries (131) (67)Effect of permanent differences (443) (517)Effect of other differences 1 265 901 Tax expense in profit and loss 7 366 10 264 Effective tax rate(24,3%)(22,7%)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__53": {
"value": "Note 11 Earnings and diluted earnings per shareNOK 1000, except earnings per share 2025 2024Profit for the year 22 973 34 984Average number of outstanding shares 81 688 80 909Outstanding employee share options 2 100 2 080Average number of shares including dilution 81 688 80 909Earnings per share 0,28 0,43Diluted earnings per share 0,28 0,43The average share price for 2025 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 8.83 (NOK 11.23 in 2024).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 shares equivalents outstanding during each period.The share option exercise prices are NOK 8.47, NOK 12.31, NOK 12.59, NOK 12.95 and NOK 13.50 for 2025, 2024, 2023, 2022, 2021 programmes, respectively.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 2025 and there was therefore no additional impairment testing in 2025.In 2025, costs of NOK 8.3 million (NOK 7.3 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 9.2 million was recognised as incurred for salaries and personnel expenses, as well as NOK 0.2 million for external cost of goods and services in consolidated financial statements. These are costs connected to Itera\u2019s investment project for developing a comprehensive platform for cost-effective and faster development and implementation of infrastructure.2025Development NOK 1 000costs Software TotalAcquisition costAccumulated at 1 January 85 876 3 129 89 005 Additions 8 282 371 8 653 Disposals (3 417) 1 (3 416)Translation differences - (1) (1)Accumulated at 31 December 90 740 3 500 94 240 AmortisationAccumulated at 1 January 58 653 2 870 61 523 Amortisation for the year 11 137 147 11 283 Amortisation on disposals in the\ue988year (3 577) (4) (3 581)Translation differences - (1) (1)Accumulated at 31 December 66 213 3 012 69 225 Book valueBook value at 1 January 27 223 259 27 482 Book value at 31 December 24 528 487 25 015 Estimated useful life 3\u20135 years 3\u20135 years Amortisation plan linear linear 2024Develop-NOK 1 000ment costs Software SumAcquisition 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\ue988year - (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 3\u20135 3\u20135 Estimated useful lifeyears years Amortisation plan linear linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 accu-mulated depreciation and accumulated impairment losses. Acqui-sition cost includes expenses directly attributable to purchasing 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 dismantling 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.2025Office Fixtures machinery & and NOK 1 000equipmentfittings SumAcquisition costAccumulated at 1 January 36 760 7 242 44 002 Additions 3 830 213 4 043 Disposals (7 319) (144) (7 463)Translation differences (752) (268) (1 020)Accumulated at 31 December 32 519 7 044 39 563 DepreciationAccumulated at 1 January 27 838 3 971 31 810 Depreciation 4 978 656 5 634 Depreciation on disposals (8 165) 1 106 (7 059)Translation differences (596) (261) (858)Accumulated at 31 December 24 056 5 472 29 527 Book valueBook value at 1 January 8 922 3 271 12 193 Book value at 31 December 8 463 1 572 10 035 3\u20135 5\u20137 Estimated useful lifeyears years Depreciation plan linear linear 2024Office Fixtures machinery & and NOK 1 000equipmentfittings TotalAcquisition costAccumulated at 1 January 38 030 7 322 45 353 Additions 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)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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"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 details.The Group conducted an impairment test and concluded that there were no impairment indicators for Goodwill in 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__57": {
"value": "Note 13 Right-of-use assets and lease liabilitiesThe Group has leasing contracts in connection with its office prem-ises and company cars.The Group had a liability for rent of premises and company cars totalling NOK 56.6 million at 31 December 2025. 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 07.10.2028Bratislava, Slovakia 16.03.2028Company car, Oslo, Norway 04.05.2028There were two new rental agreements in 2025: prolongation of office rent in Kyiv for next three years, starting 07.11.2025 and new com-pany car lease agreement, starting 05.05.2025. Other rental agree-ments for office premises are unchanged from 2024. Lease expiration refers to minimum period. Incremental 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 07.11.2025 6,22 %Leased company car, Norway 05.05.2025 6,14 %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 assetsLease office premises and other2025 2024Net value at 1 January 60 503 74 582 Additions 6 790 - Depreciation (15 184) (15 014)Translation difference 235 934 Net value at 31 December 52 344 60 503 Lease liabilities 2025 2024Net value at 1 January 64 436 77 487 Additions 7 135 - Lease payments (17 494) (17 338)Interest expense 2 675 3 295 Translation difference (113) 992 Net value at 31 December 56 638 64 436 Lease office premises and otherFuture minimum lease payments are as follows 2025 2024Up to 1 year 17 547 17 192 1 to 5 years 43 652 49 553 Over 5 years 489 4 721 Future minimum lease payments 61 688 71 466 Future interest up to 1 year 2 302 2 591 Future interest 1 to 5 years 2 698 4 369 Future interest over 5 years 51 70 Discounted present value of future minimum lease payments 56 638 64 436 Of which- current liabilities 15 246 14 600 - non-current liabilities 41 392 49 835 The total cash outflow relating to long-term leases was NOK 17.5 million in 2025 (NOK 17.3 million in 2024). The Group does not have significant residual value guarantees related to its leases.Long-term lease costs are mapped under Depreciation in operat-ing 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 with low value or short contract terms where the Group has decided to not recognise lease liabilities or right-of-use assets. These leases are instead expensed when they incur. Short-term leases expensed in 2025 included shared co-worker rental agreements in Reykjavik, Stockholm, Rogaland, Krakow, Zilina, Lviv, Brno and Herning and amounted to NOK 3.7 million (NOK 2.8 million in 2024). 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 is MNOK 30.8 (gross) at 31 December 2025 (unchanged from 31 December 2024).Variable lease paymentsThe Group has no variable lease payments. Interest expenseThe interest expense was MNOK 2.7 in 2025 compared to MNOK 3.3 in 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__58": {
"value": "Note 14 Contract assets and contract liabilitiesSignificant changes in contract assetsNOK 1 000 2025 2024Balance, beginning of period 8 471 3 452 Net additions arising from operations in the period 5 630 7 491 Amounts billed in period and thus reclassified to (6 515) (2 472)accounts receivablesBalance, end of period 7 586 8 471 Significant changes in contract liabilitiesNOK 1 000 2025 2024Balance, beginning of period 15 283 14 292 Increases due to cash received, excluding 31 306 15 283 amounts recognised as revenue during the periodRevenue recognised that was included in the (15 283) (14 292)contract liability balance at the beginning of the periodBalance, end of period 31 306 15 283",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__59": {
"value": "Note 15 Accounts receivableAccounts receivableNOK 1 000 2025 2024Gross accounts receivable at 31 Dec 104 619 101 531Provision for bad debts (4 835) (4 798)Net accounts receivable at 31 Dec 99 784 96 733Aging of Not< 30 30\u201360 60\u201390 > 90 receivables Total duedaysdaysdaysdaysAccounts receivable 2025 104 619 69 654 14 701 2 159 2 428 15 677Accounts receivable 2024 101 531 73 908 12 836 106 -9 14 691Accounts receivable by currency 2025 % 2024 %NOK 67 063 67 % 70 052 72 %SEK 4 738 5 % 2 042 2 %DKK 9 604 10 % 7 821 8 %UAH 142 0 % 179 0 %PLN 9 0 % 8 0 %ISK 18 228 18 % 16 631 17 %Sum 99 784 100 % 96 733 100 %Change in provisions for bad debtsNOK 1 000 2025 2024Provision for bad debts at 1 Jan 4 798 - Additional provisions 212 4 798 Used provisions -175 -43 Provision for bad debts at 31 Dec 4 835 4 755 A loss of NOK 25.0 k was recognised in 2025 (NOK 43.0 k in 2024).Accrual for additional loss in the amount of NOK 0.3 million (4.6 in 2024) was booked in Itera Ehf. representing 10% of outstanding disputed value of receivables overdue >90 days less VAT. The net receivable after provision represents Itera\u2019s best estimate of recov-erable value as of 31 December 2025.Accruals booked in 2024, NOK 120.0k in Itera Rogaland and NOK 55.0k in Mosaique Headhunting AS were fully reversed in 2025.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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__60": {
"value": "Note 16 Financial assets and financial liabilitiesNOK 1 000Financial assets 2025 2024Trade receivables 99 784 96 733 Cash and cash equivalents 58 434 52 632 Total 158 218 149 365 Financial liabilities 2025 2024Long term leasing liabilities 41 392 49 835 Long term bank borrowings 1 750 2 750 Trade payables 17 669 20 153 Short term leasing liabilities 15 246 14 600 Short term bank borrowings 1 000 1 000 Total 77 057 88 339 There are no material differences between the recognised and fair value of financial assets and liabilities. All the financial assets and liabilities are at amortized cost.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAvailableforsaleAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__61": {
"value": "Note 17 Other current assetsNOK 1 000 2025 2024Prepaid expenses 2 899 4 588Other current receivables 5 374 6 497Total 8 273 11 085",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__62": {
"value": "Note 18 Cash and cash equivalents NOK 1 000 2025 2024Cash and bank deposits 58 434 52 632Restricted cash (13 602) (13 612)Unrestricted cash and cash equivalents 44 832 39 020Undrawn credit facilities 45 000 35 000Cash reserve 89 832 74 020Cash and cash equivalents per currency:NOK 1 000 2025 2024NOK 47 335 15 969 DKK 1 849 1 452 SEK 2 129 2 793 ISK 415 1 592 EUR (4 203) 15 365 USD 10 089 15 111 Other 821 350 Cash and cash equivalents 58 434 52 632 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, EUR and SEK. According to the agreement the interest costs and incomes are calculated based on sum of balances per one currency (Top bank account), while the liquidity is calculated based on all Top bank accounts in Cash-pool together.Cash-pool year-end balances per accountNOK 1 000 31.12.2025 31.12.2024Itera ASA (74 700) (81 433)Itera Norge AS 64 805 39 398 Itera Offshoring Services AS 8 533 7 678 Compendia AS 18 261 18 737 Cicero Cunsulting AS 17 024 17 661 Itera Rogaland AS 567 - Mosaique Headhunting AS (758) - TOP ACCOUNT NOK 33 732 2 041 DKK 1000Itera ASA (11) (7)Itera Aps 1 176 923TOP ACCOUNT DKK 1 165 916 USD 1 000Itera ASA 367 348 Itera Norge AS 110 410 Itera Offshoring Services AS (2) 398 Itera Ehf 111 (219)TOP ACCOUNT USD 585 937 EUR 1 000Itera ASA 17 16 Itera Offshoring Services AS (1 073) 55 Itera Aps 200 876 TOP ACCOUNT EUR (856) 947 SEK 1000Itera Sverige AB 1 945 -TOP ACCOUNT SEK 1 945 - The overdraft facility agreement with Danske Bank has the follow-ing financial covenant:* NIBD / EBITDA (net interest-bearing debt ratio) shall not be more than 2.25.This key ratio is assessed as of December 31st each year and at the latest 120 days after year-end. Per 31 December 2025, Itera\u2019s NIBD was NOK -55,684 and EBITDA for 2025 was NOK 68,900 and the NIBD/EBITDA ratio consequently -0.81. In the calculation of NIBD, IFRS 16 leased assets have been excluded since these only contain a calculated interest. Management assesses that it is highly improbable that Itera will be in breach of its covenants during 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__63": {
"value": "Note 19 ShareholdersShare capitalItera ASA\u2019s share capital on 31 December 2025 was NOK 24,655,987 (unchanged from 2024) made up of 82,186,624 fully paid shares each with nominal value of NOK 0.30. All shares in Itera have the same dividend and voting rights. Ownership structureAt the close of 2025, Itera ASA had 1,934 (1,985) shareholders. Of these 4% (6%) were foreign shareholders. The company\u2019s 20 largest shareholders owned 75 % (74%) of the company\u2019s shares at year-end.Holdings of own sharesThe Itera Group held 681,889 own shares at the start of 2025. The Group purchased 476,500 own shares in Q1 at NOK 10,00 before the employee share purchase programme. 685,793 own shares were used in connection with share option programme and employee share purchase programme. The Itera Group held 472,596 own shares at the end of 2025.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 0.20 per share (NOK 16.3 million) based on the 2024 result was paid in June 2025. A supplementary divi-dend of NOK 0.10 per share (NOK 8.2 million) was paid in December 2025. An ordinary dividend of NOK 0.20 per share (NOK 16.3 million) is proposed based on the 2025 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 2025 Shares %Arne Mj\u00f8s Invest AS 27 363 031 33,3 %OP Capital AS 5 066 558 6,2 %Septim Consulting AS 4 521 633 5,5 %GIP AS 4 462 754 5,4 %Boinvestering AS 3 225 577 3,9 %Gamst Invest AS 2 966 814 3,6 %J\u00f8syra Invest AS 2 200 000 2,7 %DZ Privatbank S.A. 1 680 000 2,0 %Sober Kapital AS 1 453 421 1,8 %Jon Erik H\u00f8gberg 1 347 356 1,6 %Eikestad AS 1 002 500 1,2 %Aanestad Pangari AS 1 000 000 1,2 %Jetmund Gunnar Nyvang 759 680 0,9 %Framar Invest AS 750 000 0,9 %Altea AS 700 000 0,9 %Lars Peter Jensen 650 300 0,8 %Morten Johnsen Holding AS 600 000 0,7 %Bent Hammer 594 133 0,7 %Fraternitas A/S 514 413 0,6 %Kristian Enger 503 289 0,6 %Total 20 largest 61 361 459 74,7 %Other shareholders 20 825 165 25,3 %Total all issued 82 186 624 100,0 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__64": {
"value": "DividendAn ordinary dividend of NOK 0.20 per share (NOK 16.3 million) based on the 2024 result was paid in June 2025. A supplementary divi-dend of NOK 0.10 per share (NOK 8.2 million) was paid in December 2025. An ordinary dividend of NOK 0.20 per share (NOK 16.3 million) is proposed based on the 2025 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 2025 Shares %Arne Mj\u00f8s Invest AS 27 363 031 33,3 %OP Capital AS 5 066 558 6,2 %Septim Consulting AS 4 521 633 5,5 %GIP AS 4 462 754 5,4 %Boinvestering AS 3 225 577 3,9 %Gamst Invest AS 2 966 814 3,6 %J\u00f8syra Invest AS 2 200 000 2,7 %DZ Privatbank S.A. 1 680 000 2,0 %Sober Kapital AS 1 453 421 1,8 %Jon Erik H\u00f8gberg 1 347 356 1,6 %Eikestad AS 1 002 500 1,2 %Aanestad Pangari AS 1 000 000 1,2 %Jetmund Gunnar Nyvang 759 680 0,9 %Framar Invest AS 750 000 0,9 %Altea AS 700 000 0,9 %Lars Peter Jensen 650 300 0,8 %Morten Johnsen Holding AS 600 000 0,7 %Bent Hammer 594 133 0,7 %Fraternitas A/S 514 413 0,6 %Kristian Enger 503 289 0,6 %Total 20 largest 61 361 459 74,7 %Other shareholders 20 825 165 25,3 %Total all issued 82 186 624 100,0 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__65": {
"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: 5 million NOK 3. Interest Rate: NIBOR 3 months + 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 1000 2025 2024Opening balance at 1 Jan 3 750 4 750 Repayment of debt (1 000) (1 000)Closing balance at 31 Dec 2 750 3 750 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 2025 the remaining liability was 2.8 mil-lion, 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__66": {
"value": "Note 21 Other current liabilitiesNOK 1000 2025 2024Holiday pay 34 251 32 345Accrued wages and bonuses 13 272 16 323Accrued other expenses 10 805 16 731Total 58 328 65 400",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__67": {
"value": "Note 22 Exchange ratesInformation on the exchange rates applied by the Itera Group in 2025: Jan 1 Average Dec 31SEK/NOK 1,03 1,06 1,09 DKK/NOK 1,58 1,57 1,59 EUR/NOK 11,80 11,72 11,84 NOK/UAH 3,71 4,02 4,21 USD/NOK 11,35 10,39 10,08 ISK/NOK 0,08 0,08 0,08 CZK/NOK 0,47 0,47 0,49 PLN/NOK 2,76 2,76 2,81",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__68": {
"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 information.In 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 5 NOK 1 0006 monthsmonthsyearsyears TotalBalance at 31st Dec 2025Accounts payable 17 669 - - - 17 669 Leasing liabilities 7 623 7 623 40 954 438 56 638 Bank borrowings 578 564 1 855 - 2 998 Balance 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 258Currency 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__69": {
"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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__70": {
"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 information.In 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 5 NOK 1 0006 monthsmonthsyearsyears TotalBalance at 31st Dec 2025Accounts payable 17 669 - - - 17 669 Leasing liabilities 7 623 7 623 40 954 438 56 638 Bank borrowings 578 564 1 855 - 2 998 Balance 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__71": {
"value": "Note 24 GrantsIn 2024, Itera ASA received a grant in the amount of NOK 374 thousand from The Directorate of Integration and Diversity in order to increase knowledge about ethnical diversity and inclusion in working place and during the recruitment process. The grant was used to finance trainings for Itera\u2019s management throughout the year. The grant was revenue recognized and presented as Revenue in the financial statements.No grants were received by Itera Group in 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__72": {
"value": "Note 25 Transactions with related parties There were no other transactions and balances between the Group and related parties in the period from 1 January to 31 December 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXFZFK03",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__73": {
"value": "Note 26 Subsequent eventsAfter the reporting period ended on 31 December 2025 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}