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"ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f0__s8__12__6": { "value": "Note 1 \u2013 Corporate Information Saga Pure ASA (former \u201cSaga Tankers ASA\u201d) (\u201cthe Company\u201d) is a public limited liability company incorporated and domiciled in Norway. The address of the head office is Sj\u00f8lyst Plass 2, 0278 Oslo, Norway. The Company was incorporated on 24 March 2010 and was listed on the Oslo Stock Exchange \u201cEuronext Expand\u201d (former \u201cOslo Axess\u201d) -list on 18 June 2010. In 2021 the listing was transferred to Oslo B\u00f8rs (the main list). The consolidated financial statements for the year ended 31 December 2024, were approved by the Board of Directors on 24 April 2025, and will be presented for approval at the Annual General Meeting on 26 May 2025. The business activity of the Group is investment and management related to industry, energy, real estate, including ownership and investment in other businesses.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__9": { "value": "Saga Pure ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__8": { "value": "Saga Pure ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__7": { "value": "Saga Pure ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__10": { "value": "public limited liability company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__12": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__11": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__13": { "value": "Sj\u00f8lyst Plass 2, 0278 Oslo, Norway", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__15": { "value": "The consolidated financial statements for the year ended 31 December 2024, were approved by the Board of Directors on 24 April 2025, and will be presented for approval at the Annual General Meeting on 26 May 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__14": { "value": "The business activity of the Group is investment and management related to industry, energy, real estate, including ownership and investment in other businesses.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__16": { "value": "Note 2 \u2013 Accounting Policies The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been applied to all the years presented, unless otherwise stated. Basis of preparation The financial statements for Saga Pure for the financial year 2024 have been prepared in accordance with IFRS Accounting Standards as adopted by the EU. The IFRS principles have been applied consistently since incorporation. Below is a summary of the Group\u2019s accounting policies to be applied in the consolidated financial statements. The consolidated financial statements are presented in NOK and all numbers are rounded to the nearest thousands, except where otherwise indicated. The statement of comprehensive income is presented on a mixed basis (a blend of expenses by nature and function), as this is assessed to be the most relevant and reliable presentation. Going concern The financial statements have been prepared on the going concern assumption. For additional information see Board of Director\u2019s report. Basis of consolidation The consolidated financial statements comprise the financial statements of Saga Pure ASA and its subsidiary (the \u201cGroup\u201d) as of 31 December each year. Revenue recognition Other income is related to services provided and are recognized on an ongoing basis based on hours delivered to the customer. Associates Associates are all entities over which the group has significant influence but not control or joint control. This is generally the case when the group holds between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associates includes goodwill identified on acquisition. If the ownership interest in an associate is reduced, but significant influence is retained, only a proportionate share of the amounts previously recognized in other comprehensive income is reclassified to profit or loss where appropriate. The group\u2019s share of post-acquisition profit or loss is recognized in the income statement, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. The group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount adjacent to share of profit/ (loss) of associates in the income statement. Dilution gains and losses arising in investments in associates are recognized in the income statement. Pensions The company is obligated to have an occupational pension plan. The company meets the requirements for an occupational pension plan in accordance with the Norwegian law on required occupational pensions. Significant accounting judgments, estimates and assumptions The preparation of financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that may affect assets, liabilities, revenues, expenses and information in notes to the financial statement. Estimates are management\u2019s best knowledge based on information available at the date the financial statements are authorized for issue. Actual results may differ from these estimates. Such changes will be recognized when new estimates can be determined with certainty. Non-current financial investments Investment in associated companies are accounted for using the equity method. Acquired goodwill and/or intangible assets is subject to impairment testing. References re made to note 4 regarding impairment of investment in Associates. At year-end 2024, there were no non-current investments in the Group. Summary of significant accounting policies Share-based payments The Group has an equity-settled share-based remuneration program towards certain former employees. The cost of this program is determined by the fair value at the grant date, as calculated by the Black-Scholes model. The cost is recognised as employee benefit expenses, together with a corresponding increase in other equity, over the vesting period. As this is equity settled, no subsequent fair value measurements are made post grant date. Social security Share-based payments The potential social security related to the share-based program, will be payable at expiration, based on the end value \u2013 if any \u2013 of the options. Reserves for social security are made, based in the current value of the option, as if it was at its expiration, hence, a full undiscounted reserve. The calculation is based on the difference between the strike price of the option, and the current stock price. If the option at the time of measurement is \u201cout of the money\u201d \u2013 no reserves is made. Investment and trading of financial instruments/assets at fair value through profit or loss Financial instruments/assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income (OCI), or at fair value through profit or loss, whereas the latter acquired principally for the purpose of generating a profit from fluctuation in prices is the most crucial for the Group. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. Current investments are considered part of a held for trading portfolio if they are acquired for the purpose of selling or repurchasing in the near term. The trading portfolio is considered a subordinated business compared to the long-term investments. These investments are subsequently measured at fair value in the statement of financial position with net changes in fair value recognized in the statement of profit and loss. Investments subsequently measured at fair value over profit and loss in accordance with the fair value hierarchy: \u2022 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. \u2022 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). \u2022 Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). Net unrealised and realized gain/losses on the portfolio of investments is classified as operating income, while net unrealized and realized losses is classified as operating expenses. Foreign currency The financial statements are presented in NOK, which is also the functional currency for all the companies in the Group. Transactions in foreign currencies are recorded at the exchange rate in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the exchange rate at the financial position date. Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions. Cash, cash equivalents and cash flow statementCash represents cash on hand and deposits with bank that is callable on demand. Cash equivalents are held to meet short-term commitments and represent short-term, highly liquid investments which are readily convertible into known amounts of cash with original maturities of three months or less and that are subject to an insignificant risk of change in value. The cash flow statement is prepared using the indirect method. Provisions Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, where appropriate, the risks specific to the liability. Where discounting is used, the increase in the provision due to the passage of time is recognized as financial expense. Ordinary taxation The parent company and the wholly owned subsidiary are subject to the ordinary Norwegian taxation regime. Current income taxes are measured at the amount expected to be paid to (recover from) authorities, deferred tax assets/liabilities are calculated based on temporary differences at the reporting date. Deferred tax assets are recognized to the extent that it is probable that they can be utilized in the future. Dividends and capital gains are taxed according to the Norwegian exemption model. Financial position classification Current assets and current liabilities include items due less than one year from the financial position date, and items tied to the operating cycle. The current portion of long-term debt is included as current liabilities. Related parties Parties are related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also related if they are subject to common control or common significant influence. Events after financial position date New information regarding the Group\u2019s situation on the financial position date is taken into account in the financial statements. Events occurring after the financial position date, that do not affect the Group on the financial position date but will affect the Group\u2019s situation in the future, are disclosed if significant. New and amended standards adopted by the group in the reporting period There are no new standards in 2024 with significant impact for the Group. Standards and Interpretations in issue but not yet adopted In April 2024, the IASB issued IFRS 18 Presentation and Disclosure in Financial Statements (\u201cIFRS 18\u201d) which replaces IAS 1 Presentation of Financial Statements. IFRS 18 requires an entity to classify all income and expenses within its statement of operations into one of five categories: operating, investing, financing, income taxes and discontinued operations. The first three categories are new. These categories are complemented by the requirement to present subtotals and totals for \u201coperating profit or loss,\u201d \u201cprofit or loss before financing and income taxes\u201d and \u201cprofit or loss.\u201d IFRS 18 and the amendments to other standards are effective for reporting periods beginning on or after January 1, 2027, but earlier application is permitted. The Group is currently evaluating the impact of this. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__18": { "value": "Basis of preparation The financial statements for Saga Pure for the financial year 2024 have been prepared in accordance with IFRS Accounting Standards as adopted by the EU. The IFRS principles have been applied consistently since incorporation. Below is a summary of the Group\u2019s accounting policies to be applied in the consolidated financial statements. The consolidated financial statements are presented in NOK and all numbers are rounded to the nearest thousands, except where otherwise indicated. The statement of comprehensive income is presented on a mixed basis (a blend of expenses by nature and function), as this is assessed to be the most relevant and reliable presentation. Going concern The financial statements have been prepared on the going concern assumption. For additional information see Board of Director\u2019s report. Basis of consolidation The consolidated financial statements comprise the financial statements of Saga Pure ASA and its subsidiary (the \u201cGroup\u201d) as of 31 December each year. Revenue recognition Other income is related to services provided and are recognized on an ongoing basis based on hours delivered to the customer. Associates Associates are all entities over which the group has significant influence but not control or joint control. This is generally the case when the group holds between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associates includes goodwill identified on acquisition. If the ownership interest in an associate is reduced, but significant influence is retained, only a proportionate share of the amounts previously recognized in other comprehensive income is reclassified to profit or loss where appropriate. The group\u2019s share of post-acquisition profit or loss is recognized in the income statement, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. The group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount adjacent to share of profit/ (loss) of associates in the income statement. Dilution gains and losses arising in investments in associates are recognized in the income statement. Pensions The company is obligated to have an occupational pension plan. The company meets the requirements for an occupational pension plan in accordance with the Norwegian law on required occupational pensions.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__17": { "value": "The IFRS principles have been applied consistently since incorporation. Below is a summary of the Group\u2019s accounting policies to be applied in the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__19": { "value": "Going concern The financial statements have been prepared on the going concern assumption. For additional information see Board of Director\u2019s report.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__20": { "value": "Basis of consolidation The consolidated financial statements comprise the financial statements of Saga Pure ASA and its subsidiary (the \u201cGroup\u201d) as of 31 December each year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__21": { "value": "Revenue recognition Other income is related to services provided and are recognized on an ongoing basis based on hours delivered to the customer.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__23": { "value": "Associates Associates are all entities over which the group has significant influence but not control or joint control. This is generally the case when the group holds between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associates includes goodwill identified on acquisition. If the ownership interest in an associate is reduced, but significant influence is retained, only a proportionate share of the amounts previously recognized in other comprehensive income is reclassified to profit or loss where appropriate. The group\u2019s share of post-acquisition profit or loss is recognized in the income statement, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. The group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount adjacent to share of profit/ (loss) of associates in the income statement. Dilution gains and losses arising in investments in associates are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__22": { "value": "Associates Associates are all entities over which the group has significant influence but not control or joint control. This is generally the case when the group holds between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associates includes goodwill identified on acquisition. If the ownership interest in an associate is reduced, but significant influence is retained, only a proportionate share of the amounts previously recognized in other comprehensive income is reclassified to profit or loss where appropriate. The group\u2019s share of post-acquisition profit or loss is recognized in the income statement, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. The group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount adjacent to share of profit/ (loss) of associates in the income statement. Dilution gains and losses arising in investments in associates are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__24": { "value": "Pensions The company is obligated to have an occupational pension plan. The company meets the requirements for an occupational pension plan in accordance with the Norwegian law on required occupational pensions.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__27": { "value": "Significant accounting judgments, estimates and assumptions The preparation of financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that may affect assets, liabilities, revenues, expenses and information in notes to the financial statement. Estimates are management\u2019s best knowledge based on information available at the date the financial statements are authorized for issue. Actual results may differ from these estimates. Such changes will be recognized when new estimates can be determined with certainty. Non-current financial investments Investment in associated companies are accounted for using the equity method. Acquired goodwill and/or intangible assets is subject to impairment testing. References re made to note 4 regarding impairment of investment in Associates. At year-end 2024, there were no non-current investments in the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__26": { "value": "Significant accounting judgments, estimates and assumptions The preparation of financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that may affect assets, liabilities, revenues, expenses and information in notes to the financial statement. Estimates are management\u2019s best knowledge based on information available at the date the financial statements are authorized for issue. Actual results may differ from these estimates. Such changes will be recognized when new estimates can be determined with certainty. Non-current financial investments Investment in associated companies are accounted for using the equity method. Acquired goodwill and/or intangible assets is subject to impairment testing. References re made to note 4 regarding impairment of investment in Associates. At year-end 2024, there were no non-current investments in the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__25": { "value": "Significant accounting judgments, estimates and assumptions The preparation of financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that may affect assets, liabilities, revenues, expenses and information in notes to the financial statement. Estimates are management\u2019s best knowledge based on information available at the date the financial statements are authorized for issue. Actual results may differ from these estimates. Such changes will be recognized when new estimates can be determined with certainty. Non-current financial investments Investment in associated companies are accounted for using the equity method. Acquired goodwill and/or intangible assets is subject to impairment testing. References re made to note 4 regarding impairment of investment in Associates. At year-end 2024, there were no non-current investments in the Group. ", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__28-1": { "value": "Share-based payments The Group has an equity-settled share-based remuneration program towards certain former employees. The cost of this program is determined by the fair value at the grant date, as calculated by the Black-Scholes model. The cost is recognised as employee benefit expenses, together with a corresponding increase in other equity, over the vesting period. As this is equity settled, no subsequent fair value measurements are made post grant date. Social security Share-based payments The potential social security related to the share-based program, will be payable at expiration, based on the end value \u2013 if any \u2013 of the options. Reserves for social security are made, based in the current value of the option, as if it was at its expiration, hence, a full undiscounted reserve. The calculation is based on the difference between the strike price of the option, and the current stock price. If the option at the time of measurement is \u201cout of the money\u201d \u2013 no reserves is made.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__33": { "value": "Investment and trading of financial instruments/assets at fair value through profit or loss Financial instruments/assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income (OCI), or at fair value through profit or loss, whereas the latter acquired principally for the purpose of generating a profit from fluctuation in prices is the most crucial for the Group. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. Current investments are considered part of a held for trading portfolio if they are acquired for the purpose of selling or repurchasing in the near term. The trading portfolio is considered a subordinated business compared to the long-term investments. These investments are subsequently measured at fair value in the statement of financial position with net changes in fair value recognized in the statement of profit and loss. Investments subsequently measured at fair value over profit and loss in accordance with the fair value hierarchy: \u2022 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. \u2022 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). \u2022 Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). Net unrealised and realized gain/losses on the portfolio of investments is classified as operating income, while net unrealized and realized losses is classified as operating expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__32": { "value": "Investment and trading of financial instruments/assets at fair value through profit or loss Financial instruments/assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income (OCI), or at fair value through profit or loss, whereas the latter acquired principally for the purpose of generating a profit from fluctuation in prices is the most crucial for the Group. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. Current investments are considered part of a held for trading portfolio if they are acquired for the purpose of selling or repurchasing in the near term. The trading portfolio is considered a subordinated business compared to the long-term investments. These investments are subsequently measured at fair value in the statement of financial position with net changes in fair value recognized in the statement of profit and loss. Investments subsequently measured at fair value over profit and loss in accordance with the fair value hierarchy: \u2022 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. \u2022 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). \u2022 Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). Net unrealised and realized gain/losses on the portfolio of investments is classified as operating income, while net unrealized and realized losses is classified as operating expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__31": { "value": "Investment and trading of financial instruments/assets at fair value through profit or loss Financial instruments/assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income (OCI), or at fair value through profit or loss, whereas the latter acquired principally for the purpose of generating a profit from fluctuation in prices is the most crucial for the Group. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. Current investments are considered part of a held for trading portfolio if they are acquired for the purpose of selling or repurchasing in the near term. The trading portfolio is considered a subordinated business compared to the long-term investments. These investments are subsequently measured at fair value in the statement of financial position with net changes in fair value recognized in the statement of profit and loss. Investments subsequently measured at fair value over profit and loss in accordance with the fair value hierarchy: \u2022 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. \u2022 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). \u2022 Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). Net unrealised and realized gain/losses on the portfolio of investments is classified as operating income, while net unrealized and realized losses is classified as operating expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__30": { "value": "Investment and trading of financial instruments/assets at fair value through profit or loss Financial instruments/assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income (OCI), or at fair value through profit or loss, whereas the latter acquired principally for the purpose of generating a profit from fluctuation in prices is the most crucial for the Group. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. Current investments are considered part of a held for trading portfolio if they are acquired for the purpose of selling or repurchasing in the near term. The trading portfolio is considered a subordinated business compared to the long-term investments. These investments are subsequently measured at fair value in the statement of financial position with net changes in fair value recognized in the statement of profit and loss. Investments subsequently measured at fair value over profit and loss in accordance with the fair value hierarchy: \u2022 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. \u2022 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). \u2022 Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). Net unrealised and realized gain/losses on the portfolio of investments is classified as operating income, while net unrealized and realized losses is classified as operating expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__35": { "value": "Foreign currency The financial statements are presented in NOK, which is also the functional currency for all the companies in the Group. Transactions in foreign currencies are recorded at the exchange rate in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the exchange rate at the financial position date. Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__34": { "value": "Foreign currency The financial statements are presented in NOK, which is also the functional currency for all the companies in the Group. Transactions in foreign currencies are recorded at the exchange rate in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the exchange rate at the financial position date. Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__37": { "value": "Cash, cash equivalents and cash flow statementCash represents cash on hand and deposits with bank that is callable on demand. Cash equivalents are held to meet short-term commitments and represent short-term, highly liquid investments which are readily convertible into known amounts of cash with original maturities of three months or less and that are subject to an insignificant risk of change in value. The cash flow statement is prepared using the indirect method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__36": { "value": "Cash, cash equivalents and cash flow statementCash represents cash on hand and deposits with bank that is callable on demand. Cash equivalents are held to meet short-term commitments and represent short-term, highly liquid investments which are readily convertible into known amounts of cash with original maturities of three months or less and that are subject to an insignificant risk of change in value. The cash flow statement is prepared using the indirect method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__38": { "value": "Provisions Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, where appropriate, the risks specific to the liability. Where discounting is used, the increase in the provision due to the passage of time is recognized as financial expense.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__40": { "value": "Ordinary taxation The parent company and the wholly owned subsidiary are subject to the ordinary Norwegian taxation regime. Current income taxes are measured at the amount expected to be paid to (recover from) authorities, deferred tax assets/liabilities are calculated based on temporary differences at the reporting date. Deferred tax assets are recognized to the extent that it is probable that they can be utilized in the future. Dividends and capital gains are taxed according to the Norwegian exemption model.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__39": { "value": "Ordinary taxation The parent company and the wholly owned subsidiary are subject to the ordinary Norwegian taxation regime. Current income taxes are measured at the amount expected to be paid to (recover from) authorities, deferred tax assets/liabilities are calculated based on temporary differences at the reporting date. Deferred tax assets are recognized to the extent that it is probable that they can be utilized in the future. Dividends and capital gains are taxed according to the Norwegian exemption model.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__41": { "value": "Related parties Parties are related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also related if they are subject to common control or common significant influence. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__43": { "value": "New and amended standards adopted by the group in the reporting period There are no new standards in 2024 with significant impact for the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__42": { "value": "New and amended standards adopted by the group in the reporting period There are no new standards in 2024 with significant impact for the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__44": { "value": "Note 3 \u2013 Operating Segments Investments are reported as one segment, while the \u201cOther\u201d segment reported in 2023 consist of consulting services from internal industry specialists. Further segmentation might be applied as the business evolves, references are made to note 18. Segment information Investment Other Total NOK 10002024 2023 2024 2023 2024 2023 Income Net gain/loss on investments (-) -19 369 -55 590 - - -19 369- 55 590 Other income - - - 106 -106 Total income -19 369 -55 590 - 106 -19 369 -55 485 Operation expenses - excluding loss in investments 13 063 20 792 - - 13 063 20 792 Net operating profit/loss -32 432 -157 209 - 106 -32 432 -157 103 Assets* 872 109 871 394 - - 872 109 871 394 Liabilities 3 432 5 688 - - 3 4325 688 * Of total assets 2024, TNOK 644 0454 were cash and equivalents There has not been any transaction across the different segments. The Board is considered to be Chief operating decision maker.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__46": { "value": "Note 4 \u2013 Investment in Associates Total associates At year end, the Group had no investment in associates. The ownership of 22.05% in Heimdall Power AS was disposed during 2024. NOK 1000 Profit 2024 Profit 2023 Carrying value 2024 Carrying value 2023 Total associates Heimdall Power - -80 827 - 35 215 Total - -80 827 - 35 215 Heimdall Power AS Based on Heimdall Powers process of equity issue, the investment was impaired to a net value of 35 215 TNOK as of end of 2023. During 2024 Saga exited the investment at this level, resulting in a net result of nil for the year. NOK 1000 31 Dec 2024 31 Dec 2023 Carrying value 0.00 % 22.05 % Current Assets - 50 485 Non-current assets - 81 326 Current liabilities - -41 408 Non-current liabilities - - Equity - 90 403 Groups share of equity - 19 933 Technology-based intangible - 19 593 Deferred tax - -4 311 Group\u2019s carrying amount of investment - 35 215 NOK 1000 2024 2023 Net profit from associatesRevenues 6 044 20 173 Operating expenses -16 786 -73 446 Net finance income/(cost) 432 2 949 Profit before tax -10 311 -50 324 Income tax expenses - - Profit for the year -10 311 -50 324 Group\u2019s share of profit for the year (22.05 %) -2 273 -11 095 Impairment of intangibles net of tax- -69 731 Gain on disposal of associates 2 273 Net profit from investment in associate - -80 827", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__45": { "value": "Note 4 \u2013 Investment in Associates Total associates At year end, the Group had no investment in associates. The ownership of 22.05% in Heimdall Power AS was disposed during 2024. NOK 1000 Profit 2024 Profit 2023 Carrying value 2024 Carrying value 2023 Total associates Heimdall Power - -80 827 - 35 215 Total - -80 827 - 35 215 Heimdall Power AS Based on Heimdall Powers process of equity issue, the investment was impaired to a net value of 35 215 TNOK as of end of 2023. During 2024 Saga exited the investment at this level, resulting in a net result of nil for the year. NOK 1000 31 Dec 2024 31 Dec 2023 Carrying value 0.00 % 22.05 % Current Assets - 50 485 Non-current assets - 81 326 Current liabilities - -41 408 Non-current liabilities - - Equity - 90 403 Groups share of equity - 19 933 Technology-based intangible - 19 593 Deferred tax - -4 311 Group\u2019s carrying amount of investment - 35 215 NOK 1000 2024 2023 Net profit from associatesRevenues 6 044 20 173 Operating expenses -16 786 -73 446 Net finance income/(cost) 432 2 949 Profit before tax -10 311 -50 324 Income tax expenses - - Profit for the year -10 311 -50 324 Group\u2019s share of profit for the year (22.05 %) -2 273 -11 095 Impairment of intangibles net of tax- -69 731 Gain on disposal of associates 2 273 Net profit from investment in associate - -80 827", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__52-1": { "value": "Note 5 \u2013 Operating Expenses NOK 1000 2024 2023 ees 5 546 5 574 Employee benefit expenses Travel expenses and membership fees 103 17 Salaries 2 897 8 345 Cost of share loan 718 - Social security costs 452 1 885 Pension expenses 17 65 expenses 3 251 5 083 Expenses option program - 168 Reserves social security option program - -368 Other personnel expenses 79 23 10 674Total employee benefit expenses 3 445 10 118 Number of man-years 2 2Other operating expenses Consultancy fOther Total administrative expenses 9 618 Remuneration to the Board of Directors and executive management 2024 NOK 1000 NamePosition Salary Bonus Vesting options Other benefit Pension cost Director\u2019s fee Espen Lundaas CEO 1 595 - - 14 16 - Tore Jakob Berg CFO 638 - - 9 14 - Martin Nes Chairman - - - - - 250 \u00d8ystein Stray Spetalen Board member - - - - - 200 Kristin Hellebust Board member*** - - - - - 117 Yvonne Litsheim Sandvold Board member*** - - - - - 83 Total remuneration 2 232 - - 23 30 650 2023 NOK 1000 NamePosition Salary Bonus Vesting options Other benefit Pension cost Director\u2019s fee Bj\u00f8rn Simonsen CEO** 380 - - 1 7 - Espen Lundaas CEO/CFO** 1 595 2 000 - 12 15 - Tore Jakob Berg CFO** 637 1 200 - 8 15 - Martin Nes Chairman - - - - - 250 \u00d8ystein Stray Spetalen Board member - - - - - 200 Yvonne Litsheim Sandvold Board member - - - - - 200 G\u00f8ril Andreassen Board member* - - - - - 50 Total remuneration 2 611 3 200 - 21 36 700 * Andreassen left the Board in March 2023 ** In January 2023, Bj\u00f8rn Simonsen left the Group. He was replaced by former CFO Espen Lundaas, and Tore Jakob Berg stepped up as new CFO. *** In May 2024, Yvonne Litsheim Sandvold left the Board and was replaced with Kristin Hellebust.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__48": { "value": "Note 5 \u2013 Operating Expenses NOK 1000 2024 2023 ees 5 546 5 574 Employee benefit expenses Travel expenses and membership fees 103 17 Salaries 2 897 8 345 Cost of share loan 718 - Social security costs 452 1 885 Pension expenses 17 65 expenses 3 251 5 083 Expenses option program - 168 Reserves social security option program - -368 Other personnel expenses 79 23 10 674Total employee benefit expenses 3 445 10 118 Number of man-years 2 2Other operating expenses Consultancy fOther Total administrative expenses 9 618 ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__47": { "value": "Note 5 \u2013 Operating Expenses NOK 1000 2024 2023 ees 5 546 5 574 Employee benefit expenses Travel expenses and membership fees 103 17 Salaries 2 897 8 345 Cost of share loan 718 - Social security costs 452 1 885 Pension expenses 17 65 expenses 3 251 5 083 Expenses option program - 168 Reserves social security option program - -368 Other personnel expenses 79 23 10 674Total employee benefit expenses 3 445 10 118 Number of man-years 2 2Other operating expenses Consultancy fOther Total administrative expenses 9 618 Remuneration to the Board of Directors and executive management 2024 NOK 1000 NamePosition Salary Bonus Vesting options Other benefit Pension cost Director\u2019s fee Espen Lundaas CEO 1 595 - - 14 16 - Tore Jakob Berg CFO 638 - - 9 14 - Martin Nes Chairman - - - - - 250 \u00d8ystein Stray Spetalen Board member - - - - - 200 Kristin Hellebust Board member*** - - - - - 117 Yvonne Litsheim Sandvold Board member*** - - - - - 83 Total remuneration 2 232 - - 23 30 650 2023 NOK 1000 NamePosition Salary Bonus Vesting options Other benefit Pension cost Director\u2019s fee Bj\u00f8rn Simonsen CEO** 380 - - 1 7 - Espen Lundaas CEO/CFO** 1 595 2 000 - 12 15 - Tore Jakob Berg CFO** 637 1 200 - 8 15 - Martin Nes Chairman - - - - - 250 \u00d8ystein Stray Spetalen Board member - - - - - 200 Yvonne Litsheim Sandvold Board member - - - - - 200 G\u00f8ril Andreassen Board member* - - - - - 50 Total remuneration 2 611 3 200 - 21 36 700 * Andreassen left the Board in March 2023 ** In January 2023, Bj\u00f8rn Simonsen left the Group. He was replaced by former CFO Espen Lundaas, and Tore Jakob Berg stepped up as new CFO. *** In May 2024, Yvonne Litsheim Sandvold left the Board and was replaced with Kristin Hellebust.The Group had no outstanding loans or guarantees in favour of any member of the Board of Directors or company management in 2024. Stock options program to Board members and Company employees No stock options or right to stock options are held by members of the board of directors on 31 December 2024. Reference is made to note 16 for further information regarding the equity settled option and share program towards certain former employees. Audit Fees NOK 1000 2024 2023 Audit fees including VAT Audit services 876 644 Other attestation services 216 219 Tax services - - Other non-audit services 25 31 Total 1 116 894 Fees to the Group\u2019s auditors are included in administrative expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__51": { "value": "NOK 1000 2024 2023 ees 5 546 5 574 Employee benefit expenses Travel expenses and membership fees 103 17 Salaries 2 897 8 345 Cost of share loan 718 - Social security costs 452 1 885 Pension expenses 17 65 expenses 3 251 5 083 Expenses option program - 168 Reserves social security option program - -368 Other personnel expenses 79 23 10 674Total employee benefit expenses 3 445 10 118 Number of man-years 2 2Other operating expenses Consultancy fOther Total administrative expenses 9 618 ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__50": { "value": "NOK 1000 2024 2023 ees 5 546 5 574 Employee benefit expenses Travel expenses and membership fees 103 17 Salaries 2 897 8 345 Cost of share loan 718 - Social security costs 452 1 885 Pension expenses 17 65 expenses 3 251 5 083 Expenses option program - 168 Reserves social security option program - -368 Other personnel expenses 79 23 10 674Total employee benefit expenses 3 445 10 118 Number of man-years 2 2Other operating expenses Consultancy fOther Total administrative expenses 9 618 ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__49": { "value": "Remuneration to the Board of Directors and executive management 2024 NOK 1000 NamePosition Salary Bonus Vesting options Other benefit Pension cost Director\u2019s fee Espen Lundaas CEO 1 595 - - 14 16 - Tore Jakob Berg CFO 638 - - 9 14 - Martin Nes Chairman - - - - - 250 \u00d8ystein Stray Spetalen Board member - - - - - 200 Kristin Hellebust Board member*** - - - - - 117 Yvonne Litsheim Sandvold Board member*** - - - - - 83 Total remuneration 2 232 - - 23 30 650 2023 NOK 1000 NamePosition Salary Bonus Vesting options Other benefit Pension cost Director\u2019s fee Bj\u00f8rn Simonsen CEO** 380 - - 1 7 - Espen Lundaas CEO/CFO** 1 595 2 000 - 12 15 - Tore Jakob Berg CFO** 637 1 200 - 8 15 - Martin Nes Chairman - - - - - 250 \u00d8ystein Stray Spetalen Board member - - - - - 200 Yvonne Litsheim Sandvold Board member - - - - - 200 G\u00f8ril Andreassen Board member* - - - - - 50 Total remuneration 2 611 3 200 - 21 36 700 * Andreassen left the Board in March 2023 ** In January 2023, Bj\u00f8rn Simonsen left the Group. He was replaced by former CFO Espen Lundaas, and Tore Jakob Berg stepped up as new CFO. *** In May 2024, Yvonne Litsheim Sandvold left the Board and was replaced with Kristin Hellebust.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__53-1": { "value": "Stock options program to Board members and Company employees No stock options or right to stock options are held by members of the board of directors on 31 December 2024. Reference is made to note 16 for further information regarding the equity settled option and share program towards certain former employees.Note 16 \u2013 Option and Share Program An equity settled option and share program was initiated in 2020 towards certain key employees. As of the beginning of 2024, there were 3.500.000 outstanding options. All of the options were related to former employees, and were fully vested, as well as out of the money. During 2024 2.500.000 these options expired, whilst no additional options were granted. The residual 1.000.000 options, which will expire during 2025, will only occur further costs if they were to become in the money, and if so, the costs will be limited to the social security. Expenses recognised for employee service received during the year: 2024 NOK 1000 2023 Expenses arising from equity-settled share-based payment transactions - 168 Social security reserves for equity-settled share-based payment transactions* - -368 - -200 Total expense arising from share-based payment transactions * Social security expenses are accrued for if the options are in the money, and the accrual for social security expenses will be updated quarterly, based on development in the share price. An increase in share price, will increase the value of the options, hence increase the social security expenses, whereas a decrease in share price will reduce the reserves, creating an income. Movements during the year: 2024 2024 2023 2023 Number WAEP** Number WAEP Outstanding on 1 January 3 500 000 2.74 27 500 000 2.77 Granted during the year - - - - Forfeited during the year - - 9 000 000 4.55 - - 5 000 000 1.20* Exercised during the year Expired during the year 2 500 000 2.96 10 000 000 1.95 Outstanding on 31 December 1 000 000 2.20 3 500 000 2.74 1 000 000 2.20 3 500 000 2.74 Exercisable on 31 December * Exercised options were exercised at a market value of NOK 1,42 per share ** Weighted average exercise price is calculated by dividing total potential proceeds from outstanding options, divided by number of outstanding options. The weighted average remaining contractual life for the options outstanding on 31 December was 0.8 years. All options outstanding on 31 December had an exercise price of 2.20. All prices are adjusted for dividends. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__55": { "value": "Audit Fees NOK 1000 2024 2023 Audit fees including VAT Audit services 876 644 Other attestation services 216 219 Tax services - - Other non-audit services 25 31 Total 1 116 894 Fees to the Group\u2019s auditors are included in administrative expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__56": { "value": "Note 6 \u2013 Cash and Cash Equivalents The Group's cash and cash equivalents are denominated in the following currencies: NOK 1000 Employee tax accounts31 Dec 2024 31 Dec 2023 413US Dollars* -28 999 -71 597 GB Pounds 1 1 2 002Euro* -2 896 -3 380 Danish kroner* -2 647 - Norwegian kroner* 678 595 771 017 Total cash and cash equivalents 644 054 696 041 *The USD. Euro and Danish kroner accounts are part of a multi-currency arrangement with an NOK account. NOK deposits ensure a net deposit, hence no net liability. Restricted cash All cash deposits are held in financial institutions with a long-term credit rating of minimum A+ according to Standard & Poor\u2019s. Reference is made to note 13 for further information. Deposits carries floating interest rates. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__57": { "value": "The Group's cash and cash equivalents are denominated in the following currencies: NOK 1000 Employee tax accounts31 Dec 2024 31 Dec 2023 413US Dollars* -28 999 -71 597 GB Pounds 1 1 2 002Euro* -2 896 -3 380 Danish kroner* -2 647 - Norwegian kroner* 678 595 771 017 Total cash and cash equivalents 644 054 696 041 *The USD. Euro and Danish kroner accounts are part of a multi-currency arrangement with an NOK account. NOK deposits ensure a net deposit, hence no net liability. Restricted cash ", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__61": { "value": "Note 7 \u2013 Other Current Assets NOK 1000 31 Dec 2024 31 Dec 2023 Other receivables 11 2 568 Collateral for trading and receivable from broker* 45 353 1 015 Prepayments 477 588 Accrued interests 1 198 2 375 Interest-bearing loan - 40 193 Total other current assets 47 038 46 739 *Margin account in SEB held as collateral / security for any short positions we hold or derivates we are exposed for through our trading during the year . ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__60": { "value": "Note 7 \u2013 Other Current Assets NOK 1000 31 Dec 2024 31 Dec 2023 Other receivables 11 2 568 Collateral for trading and receivable from broker* 45 353 1 015 Prepayments 477 588 Accrued interests 1 198 2 375 Interest-bearing loan - 40 193 Total other current assets 47 038 46 739 *Margin account in SEB held as collateral / security for any short positions we hold or derivates we are exposed for through our trading during the year . ", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__59": { "value": "Note 7 \u2013 Other Current Assets NOK 1000 31 Dec 2024 31 Dec 2023 Other receivables 11 2 568 Collateral for trading and receivable from broker* 45 353 1 015 Prepayments 477 588 Accrued interests 1 198 2 375 Interest-bearing loan - 40 193 Total other current assets 47 038 46 739 *Margin account in SEB held as collateral / security for any short positions we hold or derivates we are exposed for through our trading during the year . ", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__58": { "value": "Note 7 \u2013 Other Current Assets NOK 1000 31 Dec 2024 31 Dec 2023 Other receivables 11 2 568 Collateral for trading and receivable from broker* 45 353 1 015 Prepayments 477 588 Accrued interests 1 198 2 375 Interest-bearing loan - 40 193 Total other current assets 47 038 46 739 *Margin account in SEB held as collateral / security for any short positions we hold or derivates we are exposed for through our trading during the year . ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__64": { "value": "Note 8 \u2013 Other Current Liabilities NOK 1000 31 Dec 2024 31 Dec 2023 Public duties payable 514 2 743 Other current liabilities 2 467 2 525 Total other current liabilities 2 981 5 268 Other current liabilities are non-interest bearing. Other current liabilities are normally settled on 30 to 60-day terms. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__63": { "value": "Note 8 \u2013 Other Current Liabilities NOK 1000 31 Dec 2024 31 Dec 2023 Public duties payable 514 2 743 Other current liabilities 2 467 2 525 Total other current liabilities 2 981 5 268 Other current liabilities are non-interest bearing. Other current liabilities are normally settled on 30 to 60-day terms. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__62": { "value": "Note 8 \u2013 Other Current Liabilities NOK 1000 31 Dec 2024 31 Dec 2023 Public duties payable 514 2 743 Other current liabilities 2 467 2 525 Total other current liabilities 2 981 5 268 Other current liabilities are non-interest bearing. Other current liabilities are normally settled on 30 to 60-day terms. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__65": { "value": "Note 9 \u2013 Tax NOK 1000 2024 Fixed and other assets - - 2023 Payables - - Current tax expense - - Net tax loss carried forward 28 461 32 257 Deferred tax expense - - Tax expense - - Reconciliation of tax expenses Net profit before tax 2 971 -136 920 Tax expense based on nominal tax rate of 22% 654 -30 122 Permanent differences* 3 138 33 535 -Change in not recognized deferred tax assets -3 792 -3 413 Tax expense - - Reconciliation of deferred tax (-)/deferred tax assets Deferred tax assets 28 461 32 257 Net deferred tax assets not recognized 28 461 32 257 Deferred tax (-)/deferred tax assets in the balance sheet - * Permanent differences are to great extent related to the tax exemption for gain on certain financial assets. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__66": { "value": "NOK 1000 2024 Fixed and other assets - - 2023 Payables - - Current tax expense - - Net tax loss carried forward 28 461 32 257 Deferred tax expense - - Tax expense - - Reconciliation of tax expenses Net profit before tax 2 971 -136 920 Tax expense based on nominal tax rate of 22% 654 -30 122 Permanent differences* 3 138 33 535 -Change in not recognized deferred tax assets -3 792 -3 413 Tax expense - - Reconciliation of deferred tax (-)/deferred tax assets Deferred tax assets 28 461 32 257 Net deferred tax assets not recognized 28 461 32 257 Deferred tax (-)/deferred tax assets in the balance sheet - * Permanent differences are to great extent related to the tax exemption for gain on certain financial assets. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__67": { "value": "Note 10 \u2013 Issued Capital and Shareholders Issued capital 2024 NOK 1000 Number of shares Share capital Other paid in capital Opening balance 01.01.2024 484 878 423 4 849 1 079 616 Ending balance 31.12.2024 484 878 423 4 849 1 079 616 2023 NOK 1000 Number of shares Share capital Other paid in capital Opening balance 01.01.2023 479 878 423 4 799 1 073 498 Option and share program 168 Share issue 5 000 000 50 5 950 Ending balance 31.12.2023 484 878 423 4 849 1 079 616 All issued shares have a nominal value of NOK 0.01 and are of equal rights. Saga Pure ASA is incorporated in Norway, listed on Oslo B\u00f8rs, and the share capital is denominated in NOK. As of 31 December 2024, the Company had 6,385 shareholders. Per 31 December 2024, The Company\u2019s largest shareholders are; Overview of the largest shareholders as per 31 December 2024 Name Shares Of total shares (1)1 \u00d8ystein Stray Spetalen 172 841 799 35,65 % (1)2 Tycoon Industrier AS 62 965 154 12,99 % 3 Clearstream Banking S.A. 12 423 489 2,56 % 4 Steinar Gr\u00f8nland 9 311 631 1,92 % 5 Atle Sandvik Pedersen 7 400 000 1,53 % 6 Simonsen Invest AS 6 900 000 1,42 % 7 Injektor AS 6 500 000 1,34 % 8 Active Pro AS 5 900 000 1,22 % 9 Ola Stormyr Holding AS 5 207 063 1,07 % 10 Melcher Holding AS 4 500 000 0,93 % 11 Fr\u00f8iland Invest AS 3 454 554 0,71 % 12 Bj\u00f8rn Simonsen 3 045 777 0,63 % 13 Tonor Holding AS 3 000 000 0,62 % 14 L\u00f8ren Holding AS 3 000 000 0,62 % 14 Nordnet Livsforsikring AS 2 687 503 0,55 % 16 Hege Bakken 2 461 580 0,51 % (2)17 Hanekamb Invest AS 2 300 000 0,47 % (3)17 El Investment AS 2 300 000 0,47 % 19 U-Turn Ventures AS 2 299 336 0,47 % 20 Bj\u00f8rn H\u00e5vard Br\u00e6nden 2 050 000 0,42 % Total 320 547 886 66,61 % Total outstanding shares 484 878 423 100,00 % (1) Board member/controlled by Board member \u00d8ystein Stray Spetalen (2) Controlled by Martin Nes, Chairman of the Board (3) Controlled by Espen Lundaas, CEO of Saga Pure Total paid in capital Please see table above. Shareholders rights There are currently no limitations in voting rights or trade limitations related to the Saga Pure share. Power of attorney to increase the share capital through issuance of new shares The Board held as per 31 December 2024 authorization to issue up to 239,439,211 new shares. The authorization may be utilised on one or several occasions. The authorization will expire 28 May 2026. Power of attorney to repurchase own shares The Board held authorization to repurchase own shares as per 31 December 2024 limited to 47,887,842 shares. The authorization will expire 28 May 2026. Authorization to raise convertible loans The Board held no authorization to raise convertible bonds as per 31 December 2024. Stock option arrangements The Company have issued 1,000,000 stock options, with an authorization to the board to issue further 8,500,000 stock option as of 31 December 2024. Shares owned by the Board, Management, and their Related Parties 2024 # of Shares Board of Directors (1)Martin Nes (Chairman) 2 300 000 (2)\u00d8ystein Stray Spetalen235 806 953 Group Management (4)Espen Lundaas, CEO 2 300 000 Tore Jakob Berg, CFO 566 979 Total number of shares held by Board members, Group management and related parties 240 973 932 Total number of shares held by Board members, Group management and related parties 49.70 % in % of total outstanding shares 2023 # of Shares Board of Directors (1)Martin Nes (Chairman) 2 300 000 (2)\u00d8ystein Stray Spetalen201 391 799 (3)Yvonne Litsheim Sandvold1 082 000 Group Management (4)Espen Lundaas, CEO 2 300 000 Tore Jakob Berg, CFO 566 979 Total number of shares held by Board members, Group management and related parties 207 640 778 Total number of shares held by Board members, Group management and related parties 42.82 % in % of total outstanding shares (1) Holdings through Hanekamb Invest AS (2) Including holdings through Tycoon Industrier AS (3) Holdings through Yls N\u00e6ringseiendom AS. Yvonne Litsheim Sandvold left the Board 28 May 2024 (4) Holdings through El Investment AS.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__68": { "value": "Note 11 \u2013 Earnings Per Share Basic earnings per share are calculated by dividing net profit for the year attributable to ordinary equity holders by the weighted average number of ordinary shares outstanding during the year, excluding ordinary shares purchased by the company and held as treasury shares. The company held no such treasury shares as of 31 December 2024. Diluted earnings per share are calculated by dividing the net profit attributable to ordinary equity holders by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on the conversion of all dilutive potential ordinary shares to ordinary shares. Net loss will not be attributed to dilutive shares, hence diluted loss per share will be equal to loss per basic shares. Dilutive shares related to option program for certain employees, see note 16. Number of shares NOK 1000 2024 2023 Net profit/(loss) attributable to the shareholders 2 971 -136 920 Number of shares Weighted average number of ordinary shares outstanding 484 878 423 482 721 830 Weighted average number of shares outstanding, diluted 485 878 423 496 394 587Number of shares outstanding at period end 484 878 423 484 878 423 NOK per share Basic diluted earnings/(loss) per share 0.01 -0.28 Diluted earnings/(loss) per share 0.01 -0.28 ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__69": { "value": "Note 12 \u2013 Related Parties Recurring transactions with related parties within the ordinary course of business relates limited to office rent including mutual costs, deliverance of strategic management services and services rendered regarding support for financial reporting. All transactions with related parties have been made on an arm's length basis and are settled on a regular basis. Goods and/or services purchased from related parties have been priced at industry standard rates. Transactions with related parties are specified below: Related Party Transactions Sales Amounts Amounts 2024 to/interest Purchase owed by owed to from related from related related related NOK 1000 parties parties parties parties Tycoon Industrier AS* - 1 887 - - Ferncliff Holding AS* - 3 009 250 - Ferncliff Opportunities AS* 1 283 - - - Total 1 283 4 897 250 - 2023 Sales Amounts Amounts to/interest Purchase owed by owed to from related from related related related NOK 1000 parties parties parties parties Tycoon Industrier AS* - 3 394 - 169 Ferncliff Holding AS* - 3 000 - 250 Ferncliff Opportunities AS* 1 319 - 41 513 - Total 1 319 6 394 41 513 419 * Entities directly or indirectly controlled by the Company\u2019s largest shareholder \u00d8ystein Stray Spetalen, which also is represented in the Board of Director\u2019s. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__70": { "value": "Note 13 \u2013 Financial Risk Management Through its activities the Group is exposed to a variety of financial risks: market risk including currency risk, credit risk and liquidity risk. The Group\u2019s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group\u2019s financial performance. To reduce and manage these risks, management periodically assesses the Group\u2019s financial market risk in general. Equity price risk The Group invests in both marketable securities on different stock exchanges as well unlisted securities in order to take advantage of market movements in the equity markets. All marketable securities present a risk of loss of capital. The Group moderates this risk through a careful selection of securities. The maximum risk resulting from financial instruments is determined by the fair value of the financial instruments. The Group\u2019s overall market positions are monitored on a quarterly basis. The Group\u2019s maximum exposure to risk at the balance sheet date is NOK 181.0 million (2023: NOK 93.4 million). Currency Risk The Group is exposed to currency risk primarily towards USD, and in some extent EUR. The currency risk is mitigated through utilising multicurrency arrangement on bank accounts to partially offset of other assets and or liabilities denominated in other currencies. As per year end the Group had a USD liability of NOK 29.0 million towards the multicurrency arrangement (references made to note 6) whilst investment in USD nominated bonds and shares, as well as USD nominated loan amounts to NOK 65.1 million per year end, hence a net long USD exposure of NOK 36.1 million. However, the implicit currency effect from shares and bonds denominated in USD, will not be presented as currency effect in form of agio/disagio, but rather as an integral part of loss/gain from financial assets. NOK 1000 Effect on profit & loss if USD strengthened/weakened by 1 % versus NOK per year end 2024 USD/NOK +1% USD/NOK -1% Agio/(Disagio) -287 287 Net profit from financial investments/(loss) 646 -646 Total 359 -359Tax risk Saga Pure is subject to taxation by Norwegian authorities. Any change in taxation regime may affect the payable taxes of Saga Pure. A portion of the Group\u2019s investments are tax exempted (\u00abfritaksmetoden\u00bb), if the Norwegian tax regime changes and gains/losses on investment become taxable this could have significant impact on the Group\u2019s tax position. Credit Risk The Group have credit risk, inherent in the risk that a counterparty will be unable to pay amounts in full when due. As of the balance sheet date the Group held bonds with a book value of NOK 65.1 million. The Group had bank deposits amounting to NOK 644.1 million are deposited at reputable banks and finance institution in Norway. There are no trade receivables. All cash and cash equivalents, and restricted cash, were per year end held at one financial institution, with credit ratings according to Standard & Poor\u2019s of AA-: NOK 1000Counterparty Rating Geographical segment 2024 Cash and cash equivalents DNB AA- Norway 644 054 Total 644 054Liquidity risk The group monitors rolling forecasts of the group\u2019s liquidity requirements to ensure it has sufficient cash to meet operational needs. The group had no outstanding interest bearing debt. At the reporting date, the Group held cash and cash equivalents of TNOK 644,054 (2023: TNOK 696,041) but no other liquid assets (2023: TNOK 43) that are expected to readily generate cash inflows for managing liquidity risk. Interest rate risk Based on the financial status at balance sheet date, an increase of the general interest level of one percentile would impact the profit and loss accounts with TNOK +6,441. A decrease in the general interest level of one percentile would impact the profit and loss accounts with TNOK -6,441. Furthermore, changes in interest rates will impact the value of the Groups investments in fixed interest instruments such as bonds and short-term loans at fixed interest, whereas the profit and loss effect is anticipated to opposite of the profit and loss effect from interest from net bank deposits. The interest exposure is both towards NOK interest and USD interest, as well as to some extent EUR interest. Capital Management Capital as defined for capital management for the Group includes all equity reserves attributable to the equity holders of the parent company. As an investment group, the primary objective of Group\u2019s capital management is to maximize the value for its shareholders. In order to achieve this objective, the Group aim to maintain an optimal capital structure by assessing its projected future capital needs for investing and or divesting, towards its capital management tools such as dividends or issuance of new shares. The Group currently has no interest-bearing debt. If the Group were to incur interest-bearing debt, the policy would be to maintain the overall leverage at levels in which financial covenants of such debt does not interfere with autonomy of the Groups investment decisions.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__71-1": { "value": "Equity price risk The Group invests in both marketable securities on different stock exchanges as well unlisted securities in order to take advantage of market movements in the equity markets. All marketable securities present a risk of loss of capital. The Group moderates this risk through a careful selection of securities. The maximum risk resulting from financial instruments is determined by the fair value of the financial instruments. The Group\u2019s overall market positions are monitored on a quarterly basis. The Group\u2019s maximum exposure to risk at the balance sheet date is NOK 181.0 million (2023: NOK 93.4 million). currency risk, credit risk and liquidity risk. The Group\u2019s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group\u2019s financial performance. To reduce and manage these risks, management periodically assesses the Group\u2019s financial market risk in general. Currency Risk The Group is exposed to currency risk primarily towards USD, and in some extent EUR. The currency risk is mitigated through utilising multicurrency arrangement on bank accounts to partially offset of other assets and or liabilities denominated in other currencies. As per year end the Group had a USD liability of NOK 29.0 million towards the multicurrency arrangement (references made to note 6) whilst investment in USD nominated bonds and shares, as well as USD nominated loan amounts to NOK 65.1 million per year end, hence a net long USD exposure of NOK 36.1 million. However, the implicit currency effect from shares and bonds denominated in USD, will not be presented as currency effect in form of agio/disagio, but rather as an integral part of loss/gain from financial assets. NOK 1000 Effect on profit & loss if USD strengthened/weakened by 1 % versus NOK per year end 2024 USD/NOK +1% USD/NOK -1% Agio/(Disagio) -287 287 Net profit from financial investments/(loss) 646 -646 Total 359 -359Interest rate risk Based on the financial status at balance sheet date, an increase of the general interest level of one percentile would impact the profit and loss accounts with TNOK +6,441. A decrease in the general interest level of one percentile would impact the profit and loss accounts with TNOK -6,441. Furthermore, changes in interest rates will impact the value of the Groups investments in fixed interest instruments such as bonds and short-term loans at fixed interest, whereas the profit and loss effect is anticipated to opposite of the profit and loss effect from interest from net bank deposits. The interest exposure is both towards NOK interest and USD interest, as well as to some extent EUR interest. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__73": { "value": "Credit Risk The Group have credit risk, inherent in the risk that a counterparty will be unable to pay amounts in full when due. As of the balance sheet date the Group held bonds with a book value of NOK 65.1 million. The Group had bank deposits amounting to NOK 644.1 million are deposited at reputable banks and finance institution in Norway. There are no trade receivables. All cash and cash equivalents, and restricted cash, were per year end held at one financial institution, with credit ratings according to Standard & Poor\u2019s of AA-: NOK 1000Counterparty Rating Geographical segment 2024 Cash and cash equivalents DNB AA- Norway 644 054 Total 644 054", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__75": { "value": "Liquidity risk The group monitors rolling forecasts of the group\u2019s liquidity requirements to ensure it has sufficient cash to meet operational needs. The group had no outstanding interest bearing debt. At the reporting date, the Group held cash and cash equivalents of TNOK 644,054 (2023: TNOK 696,041) but no other liquid assets (2023: TNOK 43) that are expected to readily generate cash inflows for managing liquidity risk. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__76": { "value": "Capital Management Capital as defined for capital management for the Group includes all equity reserves attributable to the equity holders of the parent company. As an investment group, the primary objective of Group\u2019s capital management is to maximize the value for its shareholders. In order to achieve this objective, the Group aim to maintain an optimal capital structure by assessing its projected future capital needs for investing and or divesting, towards its capital management tools such as dividends or issuance of new shares. The Group currently has no interest-bearing debt. If the Group were to incur interest-bearing debt, the policy would be to maintain the overall leverage at levels in which financial covenants of such debt does not interfere with autonomy of the Groups investment decisions.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__79-1": { "value": "Note 14 \u2013 Financial Instruments Set out below is a comparison by category for carrying amounts and fair values of all the Group's financial instruments that are carried in the financial statements. 2024 NOK 1000Carrying amount Fair value Fair value hierarchy Loans and receivables Cash and cash equivalents 644 054 644 054 1 Other current assets 47 038 47 038 1 & 2 Investments Current financial investments 181 016 181 016 1 & 3 Other financial liabilities Trade payables 451 451 2 Other current liabilities 2 981 2 981 2 2023 NOK 1000Carrying amount Fair value Fair value hierarchy Loans and receivables Cash and cash equivalents 696 041 696 041 1 Other current assets 46 739 46 739 2 & 3 Investments Current financial investments 93 354 93 354 1 & 3 Other financial assetsTrade receivables 43 43 2 Other financial liabilities Trade payables 420 420 2 Other current liabilities 5 268 5 268 2 Fair value estimation The table below analyses financial instruments carried at fair value, by valuation method. The estimated fair value has been determined by the Group using appropriate market information and valuation methodologies. The different levels have been defined as follows: \u2022 Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1). \u2022 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2). \u2022 Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3). The following table presents the group\u2019s financial assets and liabilities that are measured at fair value on 31 December 2024. The fair value of financial instruments does not significantly deviate from their carrying amount. NOK 1000 Current financial investments (equity securities) in NOK 2024 2023 Listed shares and bonds (Level 1) 179 921 92 451 Non-listed shares Level 2) 1 095 903 Total 181 016 93 354 There were no transfers between the levels during the year. (a) Financial instruments in level 1 The fair value of financial instruments traded in active markets is based on quoted market prices at the balance sheet date. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm\u2019s length basis. The quoted market price used for financial assets held by the group is the current bid price. These instruments are included in Level 1. Instruments included in Level 1 comprise primarily OSE, Euronext Expand, Euronext Growth, DAX and FTSE 100 equity investments classified as trading securities or available for sale. (b) Financial instruments in level 2 The fair value of financial instruments that are not traded in an active market (for example, over-the-counter derivatives) is determined by using valuation techniques. These valuation techniques maximize the use of observable market data where it is available and rely as little as possible on entity specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2. If one or more of the significant inputs is not based on observable market data, the instrument is included in Level 3. Specific valuation techniques used to value financial instruments include: \u2022 Quoted market prices or dealer quotes for similar instruments. \u2022 Other techniques, such as discounted cash flow analysis, are used to determine fair value for the remaining financial instruments.Note 15 \u2013 Current Financial Investments NOK 1000 Classes of assets within Current Financial Investments 31 Dec 2024 31 Dec 2023 Shares 132 029 71 278 Funds 24 971 903 Bonds 24 173 21 173 Other Derivatives -157 - Total 181 016 93 954Note 16 \u2013 Option and Share Program An equity settled option and share program was initiated in 2020 towards certain key employees. As of the beginning of 2024, there were 3.500.000 outstanding options. All of the options were related to former employees, and were fully vested, as well as out of the money. During 2024 2.500.000 these options expired, whilst no additional options were granted. The residual 1.000.000 options, which will expire during 2025, will only occur further costs if they were to become in the money, and if so, the costs will be limited to the social security. Expenses recognised for employee service received during the year: 2024 NOK 1000 2023 Expenses arising from equity-settled share-based payment transactions - 168 Social security reserves for equity-settled share-based payment transactions* - -368 - -200 Total expense arising from share-based payment transactions * Social security expenses are accrued for if the options are in the money, and the accrual for social security expenses will be updated quarterly, based on development in the share price. An increase in share price, will increase the value of the options, hence increase the social security expenses, whereas a decrease in share price will reduce the reserves, creating an income. Movements during the year: 2024 2024 2023 2023 Number WAEP** Number WAEP Outstanding on 1 January 3 500 000 2.74 27 500 000 2.77 Granted during the year - - - - Forfeited during the year - - 9 000 000 4.55 - - 5 000 000 1.20* Exercised during the year Expired during the year 2 500 000 2.96 10 000 000 1.95 Outstanding on 31 December 1 000 000 2.20 3 500 000 2.74 1 000 000 2.20 3 500 000 2.74 Exercisable on 31 December * Exercised options were exercised at a market value of NOK 1,42 per share ** Weighted average exercise price is calculated by dividing total potential proceeds from outstanding options, divided by number of outstanding options. The weighted average remaining contractual life for the options outstanding on 31 December was 0.8 years. All options outstanding on 31 December had an exercise price of 2.20. All prices are adjusted for dividends. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__78": { "value": "Note 14 \u2013 Financial Instruments Set out below is a comparison by category for carrying amounts and fair values of all the Group's financial instruments that are carried in the financial statements. 2024 NOK 1000Carrying amount Fair value Fair value hierarchy Loans and receivables Cash and cash equivalents 644 054 644 054 1 Other current assets 47 038 47 038 1 & 2 Investments Current financial investments 181 016 181 016 1 & 3 Other financial liabilities Trade payables 451 451 2 Other current liabilities 2 981 2 981 2 2023 NOK 1000Carrying amount Fair value Fair value hierarchy Loans and receivables Cash and cash equivalents 696 041 696 041 1 Other current assets 46 739 46 739 2 & 3 Investments Current financial investments 93 354 93 354 1 & 3 Other financial assetsTrade receivables 43 43 2 Other financial liabilities Trade payables 420 420 2 Other current liabilities 5 268 5 268 2 Fair value estimation The table below analyses financial instruments carried at fair value, by valuation method. The estimated fair value has been determined by the Group using appropriate market information and valuation methodologies. The different levels have been defined as follows: \u2022 Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1). \u2022 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2). \u2022 Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3). The following table presents the group\u2019s financial assets and liabilities that are measured at fair value on 31 December 2024. The fair value of financial instruments does not significantly deviate from their carrying amount. NOK 1000 Current financial investments (equity securities) in NOK 2024 2023 Listed shares and bonds (Level 1) 179 921 92 451 Non-listed shares Level 2) 1 095 903 Total 181 016 93 354 There were no transfers between the levels during the year. (a) Financial instruments in level 1 The fair value of financial instruments traded in active markets is based on quoted market prices at the balance sheet date. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm\u2019s length basis. The quoted market price used for financial assets held by the group is the current bid price. These instruments are included in Level 1. Instruments included in Level 1 comprise primarily OSE, Euronext Expand, Euronext Growth, DAX and FTSE 100 equity investments classified as trading securities or available for sale. (b) Financial instruments in level 2 The fair value of financial instruments that are not traded in an active market (for example, over-the-counter derivatives) is determined by using valuation techniques. These valuation techniques maximize the use of observable market data where it is available and rely as little as possible on entity specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2. If one or more of the significant inputs is not based on observable market data, the instrument is included in Level 3. Specific valuation techniques used to value financial instruments include: \u2022 Quoted market prices or dealer quotes for similar instruments. \u2022 Other techniques, such as discounted cash flow analysis, are used to determine fair value for the remaining financial instruments.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__77-1": { "value": "Note 14 \u2013 Financial Instruments Set out below is a comparison by category for carrying amounts and fair values of all the Group's financial instruments that are carried in the financial statements. 2024 NOK 1000Carrying amount Fair value Fair value hierarchy Loans and receivables Cash and cash equivalents 644 054 644 054 1 Other current assets 47 038 47 038 1 & 2 Investments Current financial investments 181 016 181 016 1 & 3 Other financial liabilities Trade payables 451 451 2 Other current liabilities 2 981 2 981 2 2023 NOK 1000Carrying amount Fair value Fair value hierarchy Loans and receivables Cash and cash equivalents 696 041 696 041 1 Other current assets 46 739 46 739 2 & 3 Investments Current financial investments 93 354 93 354 1 & 3 Other financial assetsTrade receivables 43 43 2 Other financial liabilities Trade payables 420 420 2 Other current liabilities 5 268 5 268 2 Fair value estimation The table below analyses financial instruments carried at fair value, by valuation method. The estimated fair value has been determined by the Group using appropriate market information and valuation methodologies. The different levels have been defined as follows: \u2022 Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1). \u2022 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2). \u2022 Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3). The following table presents the group\u2019s financial assets and liabilities that are measured at fair value on 31 December 2024. The fair value of financial instruments does not significantly deviate from their carrying amount. NOK 1000 Current financial investments (equity securities) in NOK 2024 2023 Listed shares and bonds (Level 1) 179 921 92 451 Non-listed shares Level 2) 1 095 903 Total 181 016 93 354 There were no transfers between the levels during the year. (a) Financial instruments in level 1 The fair value of financial instruments traded in active markets is based on quoted market prices at the balance sheet date. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm\u2019s length basis. The quoted market price used for financial assets held by the group is the current bid price. These instruments are included in Level 1. Instruments included in Level 1 comprise primarily OSE, Euronext Expand, Euronext Growth, DAX and FTSE 100 equity investments classified as trading securities or available for sale. (b) Financial instruments in level 2 The fair value of financial instruments that are not traded in an active market (for example, over-the-counter derivatives) is determined by using valuation techniques. These valuation techniques maximize the use of observable market data where it is available and rely as little as possible on entity specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2. If one or more of the significant inputs is not based on observable market data, the instrument is included in Level 3. Specific valuation techniques used to value financial instruments include: \u2022 Quoted market prices or dealer quotes for similar instruments. \u2022 Other techniques, such as discounted cash flow analysis, are used to determine fair value for the remaining financial instruments.Note 15 \u2013 Current Financial Investments NOK 1000 Classes of assets within Current Financial Investments 31 Dec 2024 31 Dec 2023 Shares 132 029 71 278 Funds 24 971 903 Bonds 24 173 21 173 Other Derivatives -157 - Total 181 016 93 954Note 16 \u2013 Option and Share Program An equity settled option and share program was initiated in 2020 towards certain key employees. As of the beginning of 2024, there were 3.500.000 outstanding options. All of the options were related to former employees, and were fully vested, as well as out of the money. During 2024 2.500.000 these options expired, whilst no additional options were granted. The residual 1.000.000 options, which will expire during 2025, will only occur further costs if they were to become in the money, and if so, the costs will be limited to the social security. Expenses recognised for employee service received during the year: 2024 NOK 1000 2023 Expenses arising from equity-settled share-based payment transactions - 168 Social security reserves for equity-settled share-based payment transactions* - -368 - -200 Total expense arising from share-based payment transactions * Social security expenses are accrued for if the options are in the money, and the accrual for social security expenses will be updated quarterly, based on development in the share price. An increase in share price, will increase the value of the options, hence increase the social security expenses, whereas a decrease in share price will reduce the reserves, creating an income. Movements during the year: 2024 2024 2023 2023 Number WAEP** Number WAEP Outstanding on 1 January 3 500 000 2.74 27 500 000 2.77 Granted during the year - - - - Forfeited during the year - - 9 000 000 4.55 - - 5 000 000 1.20* Exercised during the year Expired during the year 2 500 000 2.96 10 000 000 1.95 Outstanding on 31 December 1 000 000 2.20 3 500 000 2.74 1 000 000 2.20 3 500 000 2.74 Exercisable on 31 December * Exercised options were exercised at a market value of NOK 1,42 per share ** Weighted average exercise price is calculated by dividing total potential proceeds from outstanding options, divided by number of outstanding options. The weighted average remaining contractual life for the options outstanding on 31 December was 0.8 years. All options outstanding on 31 December had an exercise price of 2.20. All prices are adjusted for dividends. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__81": { "value": "Note 15 \u2013 Current Financial Investments NOK 1000 Classes of assets within Current Financial Investments 31 Dec 2024 31 Dec 2023 Shares 132 029 71 278 Funds 24 971 903 Bonds 24 173 21 173 Other Derivatives -157 - Total 181 016 93 954", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__84": { "value": "Note 17 \u2013 Dividends Paid and Proposed The group has not distributed dividend in 2024. The board of Directors has decided not to distribute any dividends in 2025 based on the financial year of 2024. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s8__12__85": { "value": "Note 18 \u2013 Subsequent Events The following events has occurred subsequent to the balance date: \u2022 Completion of the acquisition of Vallhall Arena \u2022 Saga Pure launched mandatory offer for all shares in SD Standard ETC Plc \u2022 Tycoon Industrier AS launched mandatory offer for all shares in Saga Pure Acquisition of Vallhall Arena As approved during the Extraordinary General Assembly on December 18, 2024, the Group acquired 60% of the shares in Vallhall Arena, effective January 1, 2025. Consequently, the three companies comprising Vallhall Arena will be fully consolidated into the Group starting from the first quarter of 2025, with a minority interest of 40%. The Group has prepared a preliminary purchase price allocation in accordance with IFRS 3, whereas identifiable asset and liabilities are assessed at fair value at the time of take-over. This includes 100% of the assets and liabilities in Vallhall, not limited to the 60% share as acquired by the Group. The total value of Vallhall, i.e. \u201cEnterprise value\u00bb, as based on the transaction, was set to 110 million. Settlement of final purchase price will be calculated based on the 2024 audited accounts of Vallhall. Hence, the purchase price allocation will be subject to change. A preliminary purchase price, based on third quarter accounts of Vallhall was settled primo January 2025. Preliminary purchase price allocationBook-value 1 Jan 2025 Fair-value adjustment Fair-value 1 Jan 2025 NOK 1000 Assets Property - Arena 72 142 39 241 111 383 Equipment 3 797 - 3 797 Groundwork on land 199 - 199 Intangible assets - Goodwill - 4 671 4 671 Total fixes assets 76 137 43 911 120 049 Other assets 3 356 -3 356Total assets 79 494 43 911 123 405 Book-value 1 Jan 2025 Fair-value adjustment Fair-value 1 Jan 2025 Equity majority 32 034 20 482 52 516 Equity minority 21 534 13 769 35 303 Long term debt 24 000 - 24 000 Deferred tax 328 9 661 9 989 Current liabilities 1 597 - 1 597 Total Equity and Liabilities 79 494 43 911 123 405 Mandatory offer on all shares in S.D. Standard Drilling Plc March 4. 2025, the Group acquired 13.000.000 shares in S.D. Standard ETC Plc (SD ETC). Ferncliff Listed DAI AS (FLD), a company owned by \u00d8ystein Stray Spetalen, the largest shareholder and board member of Saga held already 168.918.109 shares in SD ETC. The acquisition led to a consolidated ownership in SD ETC of 32.21 % for Saga and FLD, triggering an obligation for Saga to bid for the remaining shares in SD ETC. The offer will be at the highest price per share, as purchased by any of the two entities during the last six months. Saga has subsequently acquired additional shares in SD ETC. At time of this report the status of acquisitions a mandatory offer obligation was as follows: NOK 1000 Current financial investments (equity securities) in NOK Shares Percentage Total outstanding shares in SD ETC 524 482 901 100 % Shares owned by FLD 155 918 109 29,73 % Shares owned by Saga 75 125 280 14,32 % Combined ownership Saga and FLD 231 043 389 44,05 % Remaining shares subject to offer 239 439 512 55,95 % Remaining shares are subject to offer of NOK 1,90 per share, totalling MNOK 557.5. Mandatory offer on all shares in Saga Pure March 6. 2025, Tycoon Industrier AS acquired 5.000.000 shares in Saga Pure. \u00d8ystein Stray Spetalen, the largest shareholder in Saga, is the sole owner of the second largest shareholder, Tycoon Industrier AS. Following that transaction, Tycoon Industrier AS and \u00d8ystein Stray Spetalen held a total of 245.608.953 shares in Saga, equal to a combined ownership of 50,69%. By crossing the 50 % threshold, Tycoon Industrier triggered an obligation to bid for the remaining shares in Saga, at a price per share no lower than the highest price as paid by any of the two parties during the last six months before crossing the threshold and including any transactions after the crossing. At the current time, the highest per share price, as subject to the offer, is NOK 1,33 per share. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }