{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "arefo": "https://arendalsfossekompani.no/20251231", "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "xbrl": "https://xbrl.org/2021", "xbrli": "http://www.xbrl.org/2003/instance" }, "taxonomy": [ "http://arendalsfossekompani.no/xbrl/2025/5967007LIEEXZXG4U097-2025-12-31.xsd" ] }, "facts": { "Fxbrl_20260415193316763": { "value": "Our portfolio companies operate in industries such\n as vertical software and analytics, satellite communications, induction technology,\n \n industrial 3D printing, property, and hydropower.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260409223018688": { "value": "2.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "Fxbrl_20260415130435345_xbrl_20260326045130380_xbrl_20250326143247284": { "value": "3699368000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RevenueFromSaleOfGoods", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435320_xbrl_20260326045130364_xbrl_20250326143254687": { "value": "4319188000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RevenueFromSaleOfGoods", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435358_xbrl_20260326045130392_xbrl_20250326143414325": { "value": "11871000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435354_xbrl_20260326045130389_xbrl_20250326143424724": { "value": "43330000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435366_xbrl_20260326045130402_xbrl_20250326143431954": { "value": "3711239000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435363_xbrl_20260326045130398_xbrl_20250326143441488": { "value": "4362517000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435380_xbrl_20260326045130413_xbrl_20240406000600958": { "value": "1487236000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CostOfSales", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435374_xbrl_20260326045130408_xbrl_20240406013248039": { "value": "1867580000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CostOfSales", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435392_xbrl_20260326045130436_xbrl_20240406000606570": { "value": "1242445000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EmployeeBenefitsExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435387_xbrl_20260326045130432_xbrl_20240406013258392": { "value": "1294249000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EmployeeBenefitsExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435402_xbrl_20260326045130446_xbrl_20240406000611766": { "value": "594806000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:MiscellaneousOtherOperatingExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435398_xbrl_20260326045130442_xbrl_20240406013306087": { "value": "593974000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:MiscellaneousOtherOperatingExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435412_xbrl_20260326045130456_xbrl_20240406000618150": { "value": "3324487000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OperatingExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435408_xbrl_20260326045130452_xbrl_20240406013314216": { "value": "3755803000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OperatingExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435421_xbrl_20260326045130466_xbrl_20240406000641551": { "value": "166712000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DepreciationExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435418_xbrl_20260326045130462_xbrl_20240406013324840": { "value": "154640000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DepreciationExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435434_xbrl_20260326045130477_xbrl_20240406000647808": { "value": "53825000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AmortisationExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435429_xbrl_20260326045130473_xbrl_20240406013333615": { "value": "40071000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AmortisationExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435449_xbrl_20260326045130489_xbrl_20250401135205384": { "value": "17256000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435443_xbrl_20260326045130484_xbrl_20240406013758863": { "value": "4426000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435460_xbrl_20260326045130502_xbrl_20250401135215372": { "value": "167895000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435457_xbrl_20260326045130499_xbrl_20240406013807183": { "value": "13781000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435472_xbrl_20260326045130513_xbrl_20240406000654278": { "value": "-18936000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435468_xbrl_20260326045130509_xbrl_20240406013345494": { "value": "393797000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435495_xbrl_20260326045130523_xbrl_20240406000700935": { "value": "190766000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435492_xbrl_20260326045130520_xbrl_20240406013355455": { "value": "115452000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435505_xbrl_20260326045130536_xbrl_20240406000803022": { "value": "164041000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435502_xbrl_20260326045130531_xbrl_20240406013404383": { "value": "248090000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435517_xbrl_20260326045130549_xbrl_20240406000810886": { "value": "26725000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncomeCost", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435513_xbrl_20260326045130544_xbrl_20240406013414481": { "value": "-132639000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncomeCost", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435529_xbrl_20260326045130561_xbrl_20240406000818198": { "value": "52833000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435525_xbrl_20260326045130557_xbrl_20240406013424863": { "value": "-33821000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435539_xbrl_20260326045130572_xbrl_20240406000904279": { "value": "60622000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435536_xbrl_20260326045130569_xbrl_20240406013433367": { "value": "227338000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435549_xbrl_20260326045130583_xbrl_20240406000910847": { "value": "212340000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435546_xbrl_20260326045130580_xbrl_20240406013447928": { "value": "269654000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435562_xbrl_20260326045130595_xbrl_20250326115429791": { "value": "-151718000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromContinuingOperations", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435559_xbrl_20260326045130592_xbrl_20250326115444367": { "value": "-42316000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromContinuingOperations", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435573_xbrl_20260409231828238": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromDiscontinuedOperations", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435570_xbrl_20260326045130603_xbrl_20250326115510235": { "value": "2286453000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromDiscontinuedOperations", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435583_xbrl_20260326045130619_xbrl_20240406000917783": { "value": "-151718000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435581_xbrl_20260326045130613_xbrl_20240406013458073": { "value": "2244137000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435600_xbrl_20260326045130633_xbrl_20240406000926332": { "value": "-114437000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435596_xbrl_20260326045130630_xbrl_20240406013507839": { "value": "2237579000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435612_xbrl_20260326045130648_xbrl_20240406000931743": { "value": "-37281000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435608_xbrl_20260326045130642_xbrl_20240406013516543": { "value": "6558000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435628_xbrl_20260326045130666_xbrl_20240406000937350": { "value": "-151718000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435622_xbrl_20260326045130663_xbrl_20240406013527439": { "value": "2244137000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435645_xbrl_20260409225732581": { "value": "-2.08", "decimals": 2, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "Fxbrl_20260415184817583": { "value": "-2.08", "decimals": 2, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "Fxbrl_20260415130435640_xbrl_20260409225818838": { "value": "40.72", "decimals": 2, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "Fxbrl_20260415130435641_xbrl_20260326045130679_xbrl_20240406013537286": { "value": "40.72", "decimals": 2, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "Fxbrl_20260415130435659_xbrl_20260409230007556": { "value": "-2.08", "decimals": 2, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "Fxbrl_20260415184908103": { "value": "-2.08", "decimals": 2, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "Fxbrl_20260415130435655_xbrl_20260409230147782": { "value": "-0.89", "decimals": 2, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "Fxbrl_20260415184944759": { "value": "-0.89", "decimals": 2, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "Fxbrl_20260415130435707_xbrl_20260326045130735_xbrl_20240406025353468": { "value": "-103022000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435704_xbrl_20260326045130732_xbrl_20240406031511464": { "value": "111033000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435714_xbrl_20260326045130741_xbrl_20240406025704144": { "value": "2706000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435711_xbrl_20260326045130739_xbrl_20240406031522009": { "value": "941000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435721_xbrl_20260326045130748_xbrl_20240406025709950": { "value": "595000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435718_xbrl_20260326045130745_xbrl_20240406031535178": { "value": "207000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435729_xbrl_20260326164730018": { "value": "-100911000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435726_xbrl_20260326164737973": { "value": "111767000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435736_xbrl_20260326045130756_xbrl_20240406025724092": { "value": "1155000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435734_xbrl_20260326045130754_xbrl_20240406031754224": { "value": "18514000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435748_xbrl_20260326045130765_xbrl_20240406025752532": { "value": "-1064000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435745_xbrl_20260326045130762_xbrl_20240406031806497": { "value": "-6710000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435756_xbrl_20260326045130773_xbrl_20250116143419564": { "value": "70000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435753_xbrl_20260326045130770_xbrl_20250116143424506": { "value": "1797000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435764_xbrl_20260326164958835": { "value": "2149000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435761_xbrl_20260326164953826": { "value": "23427000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435772_xbrl_20260326045130783_xbrl_20240406025934783": { "value": "-98763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435769_xbrl_20260326045130781_xbrl_20240406031939759": { "value": "135195000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435781_xbrl_20260326045130791_xbrl_20240406025940551": { "value": "-151718000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435778_xbrl_20260326045130788_xbrl_20240406032049599": { "value": "2244137000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435789_xbrl_20260326045130798_xbrl_20240406025946311": { "value": "-250480000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435787_xbrl_20260326045130796_xbrl_20240406032102663": { "value": "2379332000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435798_xbrl_20260326045130806_xbrl_20240406025953544": { "value": "-199014000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435795_xbrl_20260326045130803_xbrl_20240406032114143": { "value": "2349896000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435806_xbrl_20260326045130814_xbrl_20240406030034088": { "value": "-51466000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435803_xbrl_20260326045130811_xbrl_20240406032134561": { "value": "29437000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435817_xbrl_20260326045130823_xbrl_20240406030040360": { "value": "-250480000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130435814_xbrl_20260326045130820_xbrl_20240406032251672": { "value": "2379332000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437013_xbrl_20260410005725670_xbrl_20260326045131869_xbrl_20240406014439935_0": { "value": "1232737000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437009_xbrl_20260410005740002_xbrl_20260326172019737_0": { "value": "1248924000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437021_xbrl_20260410005725670_xbrl_20260326045131877_xbrl_20240406014512250_1": { "value": "859376000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsAndGoodwill", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437017_xbrl_20260410005740002_xbrl_20260326045131872_xbrl_20240406015359591_1": { "value": "1006576000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsAndGoodwill", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437059_xbrl_20260410005725670_xbrl_20260326045131885_xbrl_20250116142628555_2": { "value": "2602415000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437030_xbrl_20260410005740002_xbrl_20260326045131882_xbrl_20250116142641162_2": { "value": "2553150000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437069_xbrl_20260410005725670_xbrl_20260326045131895_xbrl_20240406014800688_3": { "value": "40677000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentRecognisedAssetsDefinedBenefitPlan", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437066_xbrl_20260410005740002_xbrl_20260326045131892_xbrl_20240406015446271_3": { "value": "35584000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentRecognisedAssetsDefinedBenefitPlan", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437079_xbrl_20260410005725670_xbrl_20260326045131902_xbrl_20240406014808696_4": { "value": "146052000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentReceivables", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437075_xbrl_20260410005740002_xbrl_20260326045131899_xbrl_20240406015609415_4": { "value": "106549000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentReceivables", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437089_xbrl_20260410005725670_xbrl_20260326045131911_xbrl_20240406124451317_5": { "value": "132787000.0", "decimals": -3, "dimensions": { "concept": "arefo:SharesInOtherCompanies", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437085_xbrl_20260410005740002_xbrl_20260326045131907_xbrl_20240406124504474_5": { "value": "74652000.0", "decimals": -3, "dimensions": { "concept": "arefo:SharesInOtherCompanies", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437103_xbrl_20260410005725670_xbrl_20260326045131919_xbrl_20240406014844207_6": { "value": "119437000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437095_xbrl_20260410005740002_xbrl_20260326045131917_xbrl_20240406020145839_6": { "value": "107228000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437112_xbrl_20260410005725670_xbrl_20260326045131928_xbrl_20240406014849895_7": { "value": "5133482000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437109_xbrl_20260410005740002_xbrl_20260326045131925_xbrl_20240406020233695_7": { "value": "5132662000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437122_xbrl_20260410005725670_xbrl_20260326045131936_xbrl_20240406014857647_8": { "value": "656005000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437119_xbrl_20260410005740002_xbrl_20260326045131933_xbrl_20240406020307208_8": { "value": "803257000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437132_xbrl_20260410005725670_xbrl_20260326045131947_xbrl_20240406014902911_9": { "value": "107853000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentContractAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437128_xbrl_20260410005740002_xbrl_20260326045131944_xbrl_20240406020333543_9": { "value": "218813000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentContractAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437143_xbrl_20260410005725670_xbrl_20260326045131956_xbrl_20240406014912527_10": { "value": "642809000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTradeReceivables", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437140_xbrl_20260410005740002_xbrl_20260326045131952_xbrl_20240406020449334_10": { "value": "569225000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTradeReceivables", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437153_xbrl_20260410005725670_xbrl_20260326045131966_xbrl_20240406014918919_11": { "value": "106978000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCurrentReceivables", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437150_xbrl_20260410005740002_xbrl_20260326045131964_xbrl_20240406020520944_11": { "value": "191606000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCurrentReceivables", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437163_xbrl_20260410005725670_xbrl_20260326045131975_xbrl_20240406014924831_12": { "value": "114000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437160_xbrl_20260410005740002_xbrl_20260326045131972_xbrl_20240406020657160_12": { "value": "4815000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437172_xbrl_20260410005725670_xbrl_20260326045131983_xbrl_20240406014956607_13": { "value": "86697000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCurrentAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437169_xbrl_20260410005740002_xbrl_20260326045131980_xbrl_20240406020724663_13": { "value": "97859000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCurrentAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437182_xbrl_20260410005725670_xbrl_20260326045131993_xbrl_20240406015021711_14": { "value": "1513234000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437179_xbrl_20260410005740002_xbrl_20260326045131991_xbrl_20240406020756231_14": { "value": "1799668000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437192_xbrl_20260410005725670_xbrl_20260326045132002_xbrl_20240406015253135_15": { "value": "35504000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437189_xbrl_20260410005740002_xbrl_20260326045132000_xbrl_20240406020835352_15": { "value": "34421000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437202_xbrl_20260410005725670_xbrl_20260326045132011_xbrl_20240406015302040_16": { "value": "3149193000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437199_xbrl_20260410005740002_xbrl_20260326045132009_xbrl_20240406020907224_16": { "value": "3719663000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437211_xbrl_20260410005725670_xbrl_20260326045132021_xbrl_20240406015307609_17": { "value": "8282674000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437208_xbrl_20260410005740002_xbrl_20260326045132018_xbrl_20240406020951135_17": { "value": "8852326000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437265_xbrl_20260410005825250_xbrl_20260326045132090_xbrl_20240406021322024_0": { "value": "223981000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437263_xbrl_20260410005831387_xbrl_20260326045132088_xbrl_20240406021415311_0": { "value": "223981000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437280_xbrl_20260410005825250_xbrl_20260326045132096_xbrl_20240406021430184_1": { "value": "28987000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdditionalPaidinCapital", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437269_xbrl_20260410005831387_xbrl_20260326045132094_xbrl_20240406021606280_1": { "value": "28127000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdditionalPaidinCapital", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437286_xbrl_20260410005825250_xbrl_20260326045132102_xbrl_20240406021434841_2": { "value": "103260000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TreasuryShares", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437284_xbrl_20260410005831387_xbrl_20260326045132099_xbrl_20240406021620831_2": { "value": "105684000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TreasuryShares", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437293_xbrl_20260410005825250_xbrl_20260326045132111_xbrl_20240406021440344_3": { "value": "22748000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherReserves", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437290_xbrl_20260410005831387_xbrl_20260326045132107_xbrl_20240406021645319_3": { "value": "102868000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherReserves", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437300_xbrl_20260410005825250_xbrl_20260326045132119_xbrl_20240406021445943_4": { "value": "4639745000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437297_xbrl_20260410005831387_xbrl_20260326045132116_xbrl_20240406021704031_4": { "value": "4894722000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437307_xbrl_20260410005825250_xbrl_20260326045132126_xbrl_20240406021458919_5": { "value": "4812200000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAttributableToOwnersOfParent", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437304_xbrl_20260410005831387_xbrl_20260326045132123_xbrl_20240406021716656_5": { "value": "5144014000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAttributableToOwnersOfParent", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437314_xbrl_20260410005825250_xbrl_20260326045132132_xbrl_20250116142337323_6": { "value": "293213000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncontrollingInterests", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437311_xbrl_20260410005831387_xbrl_20260326045132130_xbrl_20250116142349835_6": { "value": "270016000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncontrollingInterests", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437321_xbrl_20260410005825250_xbrl_20260326045132139_xbrl_20250116142441227_7": { "value": "5105413000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437319_xbrl_20260410005831387_xbrl_20260326045132137_xbrl_20250116142503404_7": { "value": "5414030000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437329_xbrl_20260410005825250_xbrl_20260326045132146_xbrl_20240406021902455_8": { "value": "498964000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentPortionOfNoncurrentBondsIssued", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437326_xbrl_20260410005831387_xbrl_20260326045132143_xbrl_20240406022526231_8": { "value": "498503000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentPortionOfNoncurrentBondsIssued", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437338_xbrl_20260410005825250_xbrl_20260326045132153_xbrl_20240406021915895_9": { "value": "300912000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:LongtermBorrowings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437333_xbrl_20260410005831387_xbrl_20260326045132151_xbrl_20240406022548488_9": { "value": "776474000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:LongtermBorrowings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437346_xbrl_20260410005825250_xbrl_20260326045132163_xbrl_20240406021924087_10": { "value": "41951000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437344_xbrl_20260410005831387_xbrl_20260326045132158_xbrl_20240406022601360_10": { "value": "43325000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437354_xbrl_20260410005825250_xbrl_20260326045132170_xbrl_20240406021933039_11": { "value": "9102000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437351_xbrl_20260410005831387_xbrl_20260326045132168_xbrl_20240406022609488_11": { "value": "15795000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437363_xbrl_20260410005825250_xbrl_20260326045132178_xbrl_20240406021938775_12": { "value": "25332000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437360_xbrl_20260410005831387_xbrl_20260326045132176_xbrl_20240406022619349_12": { "value": "45116000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437372_xbrl_20260410005825250_xbrl_20260326045132185_xbrl_20240406021947959_13": { "value": "168729000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437368_xbrl_20260410005831387_xbrl_20260326045132183_xbrl_20240406022629879_13": { "value": "230338000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437380_xbrl_20260410005825250_xbrl_20260326045132194_xbrl_20240406021958680_14": { "value": "1044990000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437378_xbrl_20260410005831387_xbrl_20260326045132192_xbrl_20240406022642031_14": { "value": "1609551000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437388_xbrl_20260410005825250_xbrl_20260326045132202_xbrl_20240406022005927_15": { "value": "497120000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShorttermBorrowings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437386_xbrl_20260410005831387_xbrl_20260326045132200_xbrl_20240406022657895_15": { "value": "110001000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShorttermBorrowings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437396_xbrl_20260410005825250_xbrl_20260326045132210_xbrl_20240406022013087_16": { "value": "190236000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437394_xbrl_20260410005831387_xbrl_20260326045132208_xbrl_20240406023252080_16": { "value": "166526000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437406_xbrl_20260410005825250_xbrl_20260326045132219_xbrl_20240406022020855_17": { "value": "13000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437403_xbrl_20260410005831387_xbrl_20260326045132216_xbrl_20240406023306048_17": { "value": "2719000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437415_xbrl_20260410005825250_xbrl_20260326045132228_xbrl_20240406022030478_18": { "value": "233709000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437412_xbrl_20260410005831387_xbrl_20260326045132225_xbrl_20240406023315297_18": { "value": "276936000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437425_xbrl_20260410005825250_xbrl_20260326045132236_xbrl_20240406022043598_19": { "value": "197131000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437423_xbrl_20260410005831387_xbrl_20260326045132234_xbrl_20240406023324714_19": { "value": "209348000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437436_xbrl_20260410005825250_xbrl_20260326045132250_xbrl_20240406022049303_20": { "value": "104223000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentContractLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437432_xbrl_20260410005831387_xbrl_20260326045132248_xbrl_20240406023334704_20": { "value": "151808000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentContractLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437446_xbrl_20260410005825250_xbrl_20260326045132261_xbrl_20240406022054633_21": { "value": "53439000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437443_xbrl_20260410005831387_xbrl_20260326045132258_xbrl_20240406023348360_21": { "value": "60437000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437456_xbrl_20260410005825250_xbrl_20260326045132271_xbrl_20240406022105943_22": { "value": "94144000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentProvisions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437454_xbrl_20260410005831387_xbrl_20260326045132268_xbrl_20240406023358352_22": { "value": "86652000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentProvisions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437468_xbrl_20260410005825250_xbrl_20260326045132283_xbrl_20240406022113344_23": { "value": "762257000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCurrentLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437465_xbrl_20260410005831387_xbrl_20260326045132280_xbrl_20240406023407712_23": { "value": "764319000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCurrentLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437486_xbrl_20260410005825250_xbrl_20260326045132295_xbrl_20240406022118472_24": { "value": "2132272000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437483_xbrl_20260410005831387_xbrl_20260326045132291_xbrl_20240406023415817_24": { "value": "1828745000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437497_xbrl_20260410005825250_xbrl_20260326045132308_xbrl_20240406022124159_25": { "value": "8282674000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130437494_xbrl_20260410005831387_xbrl_20260326045132304_xbrl_20240406023433439_25": { "value": "8852326000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438354_xbrl_20260326045133175_xbrl_20240406033944248": { "value": "-151718000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438350_xbrl_20260326045133170_xbrl_20240406043520184": { "value": "2244137000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438362_xbrl_20260326045133181_xbrl_20240406034014347": { "value": "405688000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438359_xbrl_20260326045133179_xbrl_20240406043528658": { "value": "970178000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438368_xbrl_20260326045133187_xbrl_20250326132929391": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438366_xbrl_20260326045133185_xbrl_20250326194952727": { "value": "3013547000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438376_xbrl_20260326045133193_xbrl_20240406034100014": { "value": "26725000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceIncomeCost", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438373_xbrl_20260326045133191_xbrl_20240406043734379": { "value": "-133584000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceIncomeCost", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438382_xbrl_20260326180052059_xbrl_20260326045133193_xbrl_20240406034100014": { "value": "52833000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfAssociates", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438380_xbrl_20260326180052059_xbrl_20260326045133191_xbrl_20240406043734379": { "value": "-39084000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfAssociates", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438389_xbrl_20260326045133207_xbrl_20240406034142632": { "value": "812000.0", "decimals": -3, "dimensions": { "concept": "arefo:AdjustmentsForGainLossFromSalesOfAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438387_xbrl_20260326045133205_xbrl_20240406043900714": { "value": "-3700000.0", "decimals": -3, "dimensions": { "concept": "arefo:AdjustmentsForGainLossFromSalesOfAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438396_xbrl_20260326045133215_xbrl_20240406034219560": { "value": "212340000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncomeTaxExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438394_xbrl_20260326045133211_xbrl_20240406043915610": { "value": "275575000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncomeTaxExpense", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438402_xbrl_20260326045133225_xbrl_20240406034254496": { "value": "95837000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438400_xbrl_20260326045133222_xbrl_20240406043925009": { "value": "328924000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438409_xbrl_20260326045133232_xbrl_20240406034523627": { "value": "78277000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438407_xbrl_20260326045133230_xbrl_20240406043932892": { "value": "107974000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438416_xbrl_20260326045133239_xbrl_20240406034542331": { "value": "-20824000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438414_xbrl_20260326045133237_xbrl_20240406043945501": { "value": "-101104000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438432_xbrl_20260326045133247_xbrl_20240406034559514": { "value": "-6923000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438430_xbrl_20260326045133245_xbrl_20240406044154235": { "value": "27841000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438440_xbrl_20260326045133262_xbrl_20240406034701808": { "value": "8721000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438438_xbrl_20260326045133260_xbrl_20240406044202841": { "value": "112060000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438447_xbrl_20260326045133270_xbrl_20240406034803883": { "value": "-32343000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForProvisions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438445_xbrl_20260326045133268_xbrl_20240406044214080": { "value": "-3818000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForProvisions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438455_xbrl_20260326045133278_xbrl_20240406034826122": { "value": "-694000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438453_xbrl_20260326045133276_xbrl_20240406044222009": { "value": "-3155000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438466_xbrl_20260326045133287_xbrl_20240406034842082": { "value": "254595000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438463_xbrl_20260326045133284_xbrl_20240406044230410": { "value": "377947000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438476_xbrl_20260326045133296_xbrl_20240406034858481": { "value": "253394000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438474_xbrl_20260326045133294_xbrl_20240406044245695": { "value": "743487000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438485_xbrl_20260326045133305_xbrl_20240406035426659": { "value": "92646000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438483_xbrl_20260326045133303_xbrl_20240406044935478": { "value": "99800000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438494_xbrl_20260326045133314_xbrl_20240406035445348": { "value": "44547000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsReceivedClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438492_xbrl_20260326045133312_xbrl_20240406044942783": { "value": "383000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsReceivedClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438505_xbrl_20260326045133325_xbrl_20240406035506122": { "value": "2368000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438501_xbrl_20260326045133322_xbrl_20240406044954944": { "value": "13341000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438515_xbrl_20260326045133336_xbrl_20240406035523650": { "value": "338188000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438513_xbrl_20260326045133333_xbrl_20240406045015447": { "value": "477024000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438525_xbrl_20260326045133346_xbrl_20240406123410464": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfInterestsInAssociates", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438523_xbrl_20260326045133344_xbrl_20250326194942282": { "value": "5852000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfInterestsInAssociates", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438535_xbrl_20260326045133377_xbrl_20240406041421620": { "value": "20508000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438532_xbrl_20260326045133374_xbrl_20240406045046948": { "value": "20609000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438545_xbrl_20260326045133388_xbrl_20240406041507364": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "arefo:PurchaseOfProceedFromSaleOfOtherInvestments", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438542_xbrl_20260326045133385_xbrl_20240406045055435": { "value": "-4084000.0", "decimals": -3, "dimensions": { "concept": "arefo:PurchaseOfProceedFromSaleOfOtherInvestments", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438555_xbrl_20260326180622620_xbrl_20260326045133377_xbrl_20240406041421620": { "value": "-29374000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438553_xbrl_20260326180622620_xbrl_20260326045133374_xbrl_20240406045046948": { "value": "20188000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438566_xbrl_20260326045133408_xbrl_20250326140007129": { "value": "4955000.0", "decimals": -3, "dimensions": { "concept": "arefo:TransactionsWithInvestmentsFromSubsidiariesClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438564_xbrl_20260326045133406_xbrl_20250326194852471": { "value": "13563000.0", "decimals": -3, "dimensions": { "concept": "arefo:TransactionsWithInvestmentsFromSubsidiariesClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438581_xbrl_20260326180625346_xbrl_20260326045133377_xbrl_20240406041421620": { "value": "4550000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438579_xbrl_20260326180625346_xbrl_20260326045133374_xbrl_20240406045046948": { "value": "714577000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438592_xbrl_20260326045133425_xbrl_20240406041603218": { "value": "-248914000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438590_xbrl_20260326045133423_xbrl_20240406045124340": { "value": "327157000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438619_xbrl_20260326045133449_xbrl_20240406041810425": { "value": "78544000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProceedsFromPaymentToContributionsOfNoncontrollingInterests", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438616_xbrl_20260326045133447_xbrl_20240406042717262": { "value": "25605000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProceedsFromPaymentToContributionsOfNoncontrollingInterests", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438626_xbrl_20260326045133454_xbrl_20240406041830694": { "value": "16842000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromNoncurrentBorrowings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438622_xbrl_20260326045133452_xbrl_20240406042732647": { "value": "249599000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromNoncurrentBorrowings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438631_xbrl_20260326045133459_xbrl_20240406041851788": { "value": "266047000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfNoncurrentBorrowings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438629_xbrl_20260326045133457_xbrl_20240406042753846": { "value": "1084816000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfNoncurrentBorrowings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438639_xbrl_20260326045133464_xbrl_20240406042056480": { "value": "182719000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438636_xbrl_20260326045133462_xbrl_20240406042803063": { "value": "35973000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438645_xbrl_20260326045133470_xbrl_20240406042147282": { "value": "125606000.0", "decimals": -3, "dimensions": { "concept": "arefo:InterestPaidAndRealizedForeignExchangeLossesClassifiedAsFinancingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438643_xbrl_20260326045133468_xbrl_20240406042812519": { "value": "206104000.0", "decimals": -3, "dimensions": { "concept": "arefo:InterestPaidAndRealizedForeignExchangeLossesClassifiedAsFinancingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438652_xbrl_20260326045133476_xbrl_20240406042209928": { "value": "135429000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438649_xbrl_20260326045133473_xbrl_20240406042822279": { "value": "250298000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438659_xbrl_20260326045133483_xbrl_20240406042404197": { "value": "3283000.0", "decimals": -3, "dimensions": { "concept": "arefo:PaymentToProceedsFromEntitysOwnShares", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438656_xbrl_20260326045133481_xbrl_20240406042832905": { "value": "11034000.0", "decimals": -3, "dimensions": { "concept": "arefo:PaymentToProceedsFromEntitysOwnShares", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438665_xbrl_20260326045133489_xbrl_20240406130456199": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438663_xbrl_20260326045133487_xbrl_20250326123431715": { "value": "-36519000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438672_xbrl_20260326045133495_xbrl_20240406042427568": { "value": "-245692000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438669_xbrl_20260326045133493_xbrl_20240406042843352": { "value": "-1255526000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438678_xbrl_20260326045133501_xbrl_20240406042530735": { "value": "-241212000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438676_xbrl_20260326045133499_xbrl_20240406042853376": { "value": "-184882000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438685_xbrl_20260326045133507_xbrl_20240406042537294": { "value": "1799668000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438683_xbrl_20260326045133505_xbrl_20240406042906648": { "value": "1928652000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438691_xbrl_20260326045133514_xbrl_20240406042548143": { "value": "-45205000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438689_xbrl_20260326045133511_xbrl_20240406042915440": { "value": "55898000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438698_xbrl_20260326045133522_xbrl_20240406042603176": { "value": "1513234000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438696_xbrl_20260326045133519_xbrl_20240406043039921": { "value": "1799668000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438707_xbrl_20260326045133530_xbrl_20240406042610391": { "value": "2184235000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:UndrawnBorrowingFacilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260415130438705_xbrl_20260326045133528_xbrl_20240406043047405": { "value": "2194085000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:UndrawnBorrowingFacilities", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134154_xbrl_20240406050638016": { "value": "223981000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134152_xbrl_20240406050646919": { "value": "25604000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134149_xbrl_20240406050651086": { "value": "-112938000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134146_xbrl_20240406050656605": { "value": "60570000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134142_xbrl_20240406050702609": { "value": "2804670000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134139_xbrl_20240406050710858": { "value": "3001888000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134132_xbrl_20240406050716977": { "value": "637630000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134124_xbrl_20240406050726865": { "value": "3639517000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134175_xbrl_20250401160728330": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134173_xbrl_20250401160743463": { "value": "-33000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134171_xbrl_20250401160748103": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134169_xbrl_20250401160752058": { "value": "-69522000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134167_xbrl_20240406051035399": { "value": "2307135000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134163_xbrl_20240406051049869": { "value": "2237579000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134161_xbrl_20240406051055102": { "value": "6558000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134158_xbrl_20240406051100240": { "value": "2244137000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134196_xbrl_20250401160923301": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134194_xbrl_20250401160935389": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134192_xbrl_20250401160938427": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134189_xbrl_20240406051106953": { "value": "106113000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134187_xbrl_20240406051112336": { "value": "6203000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134185_xbrl_20240406051117330": { "value": "112316000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134182_xbrl_20240406051123826": { "value": "22878000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134180_xbrl_20240406051128991": { "value": "135195000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134217_xbrl_20250401160959623": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134212_xbrl_20250401161003646": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134210_xbrl_20250401161021183": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134207_xbrl_20240406055559987": { "value": "5707000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326184308352": { "value": "-1488000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134205_xbrl_20240406055632129": { "value": "4219000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134202_xbrl_20240406055637584": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134200_xbrl_20240406055647681": { "value": "4219000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326184107015": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134296_xbrl_20250116144737146": { "value": "2556000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134290_xbrl_20250116144842347": { "value": "7254000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326184241975": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134278_xbrl_20250116144911067": { "value": "1167000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134266_xbrl_20250116144936057": { "value": "10977000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134251_xbrl_20250326125416456": { "value": "58000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134242_xbrl_20250116145006091": { "value": "11034000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134602_xbrl_20250401162116262": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134600_xbrl_20250401162132227": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134597_xbrl_20250401162134800": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134594_xbrl_20250401162149289": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134592_xbrl_20250401162155940": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134590_xbrl_20250401162201121": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134587_xbrl_20250326131254511": { "value": "-369410000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134585_xbrl_20250326131305825": { "value": "-369410000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134398_xbrl_20250401161146431": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134390_xbrl_20250401161201910": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134382_xbrl_20250401161207589": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134374_xbrl_20250401161212526": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134366_xbrl_20250116145147107": { "value": "222965000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134358_xbrl_20250116145203983": { "value": "222965000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134350_xbrl_20250116145222298": { "value": "27698000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134340_xbrl_20250116145241753": { "value": "250662000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134476_xbrl_20240406060551992": { "value": "223981000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134474_xbrl_20240406060614913": { "value": "28127000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134470_xbrl_20240406060622029": { "value": "-105684000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134459_xbrl_20240406060625351": { "value": "102868000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134454_xbrl_20240406060628582": { "value": "4894722000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134446_xbrl_20240406060631862": { "value": "5144014000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134439_xbrl_20240406060641118": { "value": "270016000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134413_xbrl_20240406060648287": { "value": "5414030000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134499_xbrl_20240406060654470": { "value": "223981000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134497_xbrl_20240406060657991": { "value": "28127000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134495_xbrl_20240406060703238": { "value": "-105684000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134493_xbrl_20240406060706342": { "value": "102868000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134490_xbrl_20240406060709797": { "value": "4894722000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134488_xbrl_20240406060712975": { "value": "5144014000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134485_xbrl_20240406060716357": { "value": "270016000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134482_xbrl_20240406060729148": { "value": "5414030000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260327143440001": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134518_xbrl_20250326125542187": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134517_xbrl_20250401161931884": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134514_xbrl_20250326125552972": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134512_xbrl_20240406061006961": { "value": "-114437000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134510_xbrl_20240406061025697": { "value": "-114437000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134507_xbrl_20240406061035344": { "value": "-37281000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134504_xbrl_20240406061042688": { "value": "-151718000.0", "decimals": -3, "dimensions": { "concept": "arefo:ProfitLossInStockholdersEquity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134541_xbrl_20250401161951725": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134539_xbrl_20250401162000207": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134537_xbrl_20250401162004467": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134533_xbrl_20240406061121816": { "value": "-86045000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134531_xbrl_20240406061124565": { "value": "1467000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134529_xbrl_20240406061127965": { "value": "-84578000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134526_xbrl_20240406061130749": { "value": "-14185000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134524_xbrl_20240406061134916": { "value": "-98763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134563_xbrl_20250401162016962": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134561_xbrl_20250401162020241": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134559_xbrl_20250401162023159": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134556_xbrl_20240406061342739": { "value": "4302000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134554_xbrl_20250326125630347": { "value": "-1220000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134552_xbrl_20240406061348104": { "value": "3082000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134549_xbrl_20250401162215354": { "value": "41000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134547_xbrl_20240406061400215": { "value": "3123000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326185706756": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134581_xbrl_20240406061506571": { "value": "860000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134579_xbrl_20240406061509300": { "value": "2424000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134577_xbrl_20250401162053042": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134575_xbrl_20240406061515832": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134573_xbrl_20240406061518659": { "value": "3283000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134571_xbrl_20240406061522397": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134568_xbrl_20240406061525474": { "value": "3283000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326185828558_xbrl_20260326185706756": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326185828558_xbrl_20260326045134581_xbrl_20240406061506571": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326185828558_xbrl_20260326045134579_xbrl_20240406061509300": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326185828558_xbrl_20260326045134577_xbrl_20250401162053042": { "value": "1623000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326185828558_xbrl_20260326045134575_xbrl_20240406061515832": { "value": "-32437000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326185828558_xbrl_20260326045134573_xbrl_20240406061518659": { "value": "-30814000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326185828558_xbrl_20260326045134571_xbrl_20240406061522397": { "value": "102054000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326185828558_xbrl_20260326045134568_xbrl_20240406061525474": { "value": "71240000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134621_xbrl_20250401162229358": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134619_xbrl_20250401162240192": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134617_xbrl_20250401162244435": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134615_xbrl_20250401162250043": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134613_xbrl_20240406062124747": { "value": "108350000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134611_xbrl_20240406062142731": { "value": "108350000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134609_xbrl_20240406062150443": { "value": "27433000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134607_xbrl_20240406062156515": { "value": "135783000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134645_xbrl_20240406062248812": { "value": "223981000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134642_xbrl_20240406062257508": { "value": "28987000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134640_xbrl_20240406062314411": { "value": "-103260000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134637_xbrl_20240406062326405": { "value": "22748000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134635_xbrl_20240406062337086": { "value": "4639745000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134631_xbrl_20240406062347422": { "value": "4812200000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134629_xbrl_20240406062354597": { "value": "293213000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "Fxbrl_20260326045134627_xbrl_20240406062400958": { "value": "5105413000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20260326011847867": { "value": "\n Information about the company Arendals Fossekompani ASA is domiciled in Norway, and with headquarters in B\u00f8ylefoss, in the Municipality of Froland. The consolidated \ufb01nancial statements for \ufb01nancial year 2025 include the company and its subsidiaries (as a whole, referred to as \"the Group\"). Information about the companies included in the scope of consolidation is disclosed in Note 11, together with information about Group investments in associates. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326010501971": { "value": "Arendals Fossekompani ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326010543588": { "value": "Arendals Fossekompani ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260415200647710": { "value": "Arendals Fossekompani ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326010709604": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326010805603": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326010845740": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326010926406": { "value": "Norway", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326011932836": { "value": "\n Basis for preparation \n \n The annual and consolidated \ufb01nancial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the European Union and associated interpretations, as well as Norwegian disclosure requirements pursuant to the Norwegian Accounting Act applicable as of 31 December 2025. \n The annual and consolidated \ufb01nancial statements were approved by the board of directors on 13 April 2026. \n \n The annual and consolidated \ufb01nancial statements will be submitted for adoption at the Annual General Meeting scheduled for 12 May 2026. The board is authorised to amend the annual and consolidated \ufb01nancial statements until \ufb01nal adoption. \n \n \n The \ufb01nancial statements are presented in Norwegian kroner (NOK), which is the functional currency of the parent company. All amounts disclosed in the \ufb01nancial statements and notes have been rounded off to the nearest thousand NOK units unless otherwise stated. The \ufb01nancial statements have been prepared using the historical cost principle, except for the following assets, which are presented at fair value: Financial instruments at fair value through pro\ufb01t or loss and \ufb01nancial instruments at fair value through other comprehensive income. The Group recognises changes in equity arising from transactions with owners in the statement of changes in equity. Other changes in equity are presented in the statement of comprehensive income (total return). Preparation of \ufb01nancial statements in accordance with IFRS requires the use of assessments, estimates and assumptions that in\ufb02uence which accounting policies shall be applied, and in\ufb02uence recognised amounts for assets and liabilities, revenues and costs. Actual amounts can deviate from estimated amounts. Estimates and underlying assumptions are reviewed on an ongoing basis. Changes in accounting estimates are recognised in the period in which they arise if they only apply to that period. If the changes also apply to subsequent periods, the effect is allocated over the current and subsequent periods. \n \n Areas with signi\ufb01cant estimation uncertainties, and where assumptions and assessments made have signi\ufb01cantly in\ufb02uenced the application of the accounting policies, are disclosed in Note 21. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326012324830": { "value": "\n The annual and consolidated \ufb01nancial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the European Union and associated interpretations, as well as Norwegian disclosure requirements pursuant to the Norwegian Accounting Act applicable as of 31 December 2025. \n ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326012203812": { "value": "\n The annual and consolidated \ufb01nancial statements will be submitted for adoption at the Annual General Meeting scheduled for 12 May 2026. The board is authorised to amend the annual and consolidated \ufb01nancial statements until \ufb01nal adoption. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326012420117": { "value": "\n Accounting policies The accounting policies applied in the preparation of the annual and consolidated \ufb01nancial statements are described below. Except for effects described in the section on changes in accounting policies below, the policies are applied consistently for all periods. In case that subsidiaries have used other principles to prepare their separate annual \ufb01nancial statements, adjustments have been made so the consolidated \ufb01nancial statements are prepared according to common policies. \n \n Changes in accounting policies for 2025 No new standards have been adopted by the Company and the Group with effect from 1 January 2025. \n \n \n Principles of consolidation \n \n Segment reporting Financial information for the operating segments is determined and presented based on the information provided to the company's board of directors, which is the Group's ultimate decision maker. \n \n \n \n Foreign currency translation Transactions in foreign currencies Transactions in foreign currencies are translated to the functional currency of each individual Group company using the exchange rates at the dates of the transactions. Monetary assets and liabilities in foreign currencies are translated to NOK using the exchange rate at the balance sheet date. Differences that arise from the currency translation are recognised in the income statement. Financial statements of foreign operations Assets and liabilities in foreign currencies are translated to NOK using the exchange rate at the balance sheet date. \n \n \n \n Foreign exchange gains/losses related to sales are presented as part of sales, foreign exchange gains/losses related to purchases are presented as part of cost of materials, and foreign exchange gains/losses related to \ufb01nancing is presented as part of \ufb01nancial items. \n \n \n \n Hedging activities Cash \ufb02ow hedge When a derivative is designated as a hedging instrument on variability in cash \ufb02ows for a recorded asset or liability, or for a highly probable forecast transaction, the effec- tive portion of a change in fair value is recognised in other comprehensive income. The Group performs a qualitative assessment of hedging effectiveness. A hedging instrument is derecognised when it no longer satis\ufb01es hedge account- ing criteria, sold, terminated or matures. The accumulated change in fair value recognised in other comprehensive income remains until the forecast transaction occurs. If the hedged item is a \ufb01nancial asset, the amount recognised in other comprehensive income is transferred to to the income statement in the same period as the hedged item affects the income statement. If the hedged transaction is no longer expected to occur, the accumulated unrealised gains or losses are immediately recognised in the income statement. \n \n \n \n Equity Ordinary shares Ordinary shares are classi\ufb01ed as equity. Costs associated with the issuance of shares are recognised as a reduction in net equity (share premium) after tax, if applicable. \n \n \n \n \n Purchase and sale of treasury shares On the repurchase of treasury shares, the purchase amount including directly attributable costs are recognised as a change in equity. Purchased shares are classi\ufb01ed as treasury shares and reduce total equity. When treasury shares are sold, the received amount is recorded as an increase in equity, and the subsequent gain on the transaction is recognised in Other paid-in equity\n .\n \n \n Depreciation Depreciation is calculated using the straight-line method over the estimated useful lifetime for each item of property, plant and equipment, and charged to the income statement. Land is not depreciated. Estimated economic lifetimes are as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Watercourse regulations 40\u201350 years
Power generation
Buildings 50 years
Dams, water ways, hatches 25-40 years
Machine equipment 40 years
Thermal power plant (Spain) 25 years
Industrial activities
Buildings 20\u201325 years
Machinery and equipment 7\u201315 years
Operational moveable property, vehicles, equipment etc. 3\u201312 years
\n Residual value is assessed annually unless it is immaterial. \n \n Construction contracts The booked value of construction contracts consists of earned, non-invoiced income under the percentage-of-com- pletion method, less received advance payments. The amount is recognised in the balance sheet under trade and other receivables. The net worth is classi\ufb01ed as contract assets. Long-term manufacturing contracts where the customer has paid more than the earned contract value on the balance sheet date are classi\ufb01ed as contract obligations. See also the section below on operating income and Note 13.\n \n \n \n Employee bene\ufb01ts \n \n Share-based compensation For share-based compensation by equity instruments granted that do not vest until the employee completes a speci\ufb01ed period of service, it is assumed that the services to be rendered as consideration for the equity instruments will be received in the future, during the vesting period. Such services are accounted for as they are rendered by the employee during the vesting period, with a corresponding increase in equity.\n \n \n \n Operating income Goods sold and services rendered Operating revenue is recognised when performance obliga- tions are satis\ufb01ed through the transfer of a good or service to the the customer, either over time or at a point in time. By transfer is meant that the customer has obtained con- trol of the good or service. The most central indicators of transfer of control is that the Group has obtained the right to payment for the good or service, that the customer has obtained the right to the good or service, that the Group has transferred physical control of the good or service, that the customer has taken on the signi\ufb01cant risks and rewards related to ownership of the good or service. Operating reve- nue is presented net of sales-related taxes and rebates. Revenue related to \ufb01xed-price contracts where the deliver- able is tailored to the customer, does not have an alternative use and where the Group obtains the right to payment based on the projects progress is recognised over time as long as the projects revenue and expenses can be estimated reliably. When the project\u2019s result cannot be estimated reli- ably, only revenue corresponding to expenses incurred may be recognised. Losses related to onerous contracts are rec- ognised in the period they are identi\ufb01ed. Depending on the type of project, progress is estimated based on costs incurred in relation to total estimated costs, as direct hours incurred in relation to total expected hours or by assessing technical grade of completion. Estimates \n \n \n \n related to revenues, expenses and progress are revised when assumptions change. Change in estimates are recognised in the income statement in the period management becomes aware of the change of assumptions that caused the change in estimate. In \ufb01xed-price contracts the customer normally pays \ufb01xed amounts through the project period based on a payment plan. A contract asset is recognised if, at the measurement date the value of the deliverable at the exceeds payments received from the customer. A contract liability is recognised payment from the customer exceeds the value of the deliverable at the measurement date. Revenue from energy sales is recognised at the transaction date.\n \n \n Government grants Government grants that compensate for incurred expenses are recognised as a cost reduction in the income statement on a systematic basis in the same periods in which the expenses are incurred. Grants related to the acquisition of operating assets are recognised as reduction of cost and amortised by reducing amortisation over the operating asset\u2019s useful economic life.\n \n \n Cash and cash equivalents Cash means cash in hand and in the bank. Cash equivalents are short-term liquid investments that can be converted to cash within three months to a known amount and which have an insigni\ufb01cant degree of risk. Cash and cash equivalents in the cash \ufb02ow statement do not include unused overdrafts. \n \n \n Non-current assets held for sale and discontinued operations The Group classi\ufb01es non-current assets and disposal groups as held for sale if their carrying amounts will be recovered principally through a sale transaction rather than through continuing use. Non-current assets and disposal groups classi\ufb01ed as held for sale are measured at the lower of their carrying amount and fair value less costs to sell. Costs to sell\n \n \n \n are the incremental costs directly attributable to the disposal of an asset (disposal group), excluding \ufb01nance costs and income tax expense. The criteria for held for sale classi\ufb01cation is regarded as met only when the sale is highly probable, and the asset or disposal group is available for immediate sale in its present condition. Actions required to complete the sale should indicate that it is unlikely that signi\ufb01cant changes to the sale will be made or that the decision to sell will be withdrawn. Management must be committed to the plan to sell the asset and the sale expected to be completed within one year from the date of the classi\ufb01cation. Property, plant and equipment and intangible assets are not depreciated or amortised once classi\ufb01ed as held for sale. Assets and liabilities classi\ufb01ed as held for sale are presented separately as current items in the statement of \ufb01nancial position. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as pro\ufb01t or loss after tax from discontinued operations in the statement of pro\ufb01t or loss. Cash \ufb02ows from discontinued operations are included in the consoli- dated statement of cash \ufb02ows and are disclosed separately. The Group includes proceeds from disposal in cash \ufb02ows from discontinued operations. All other notes to the \ufb01nancial statements include amounts for continuing operations, unless indicated otherwise. \n Accounting standards and interpretations issued but not adopted The company has not early-adopted any IFRS standards or IFRIC that have been issued but are not mandatory as of 31 December 2025. Based on the assessments made so far, it is assumed that coming standards and IFRIC approved by the EU will not have a material effect on the \ufb01nancial statements.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326012838331": { "value": "\n Changes in accounting policies for 2025 No new standards have been adopted by the Company and the Group with effect from 1 January 2025. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326012935810": { "value": "\n Principles of consolidation \n \n Segment reporting Financial information for the operating segments is determined and presented based on the information provided to the company's board of directors, which is the Group's ultimate decision maker. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326013016699": { "value": "\n Segment reporting Financial information for the operating segments is determined and presented based on the information provided to the company's board of directors, which is the Group's ultimate decision maker. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326013058430": { "value": "\n Foreign currency translation Transactions in foreign currencies Transactions in foreign currencies are translated to the functional currency of each individual Group company using the exchange rates at the dates of the transactions. Monetary assets and liabilities in foreign currencies are translated to NOK using the exchange rate at the balance sheet date. Differences that arise from the currency translation are recognised in the income statement. Financial statements of foreign operations Assets and liabilities in foreign currencies are translated to NOK using the exchange rate at the balance sheet date. \n \n Foreign exchange gains/losses related to sales are presented as part of sales, foreign exchange gains/losses related to purchases are presented as part of cost of materials, and foreign exchange gains/losses related to \ufb01nancing is presented as part of \ufb01nancial items. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326013208436": { "value": "\n \n Hedging activities Cash \ufb02ow hedge When a derivative is designated as a hedging instrument on variability in cash \ufb02ows for a recorded asset or liability, or for a highly probable forecast transaction, the effec- tive portion of a change in fair value is recognised in other comprehensive income. The Group performs a qualitative assessment of hedging effectiveness. A hedging instrument is derecognised when it no longer satis\ufb01es hedge account- ing criteria, sold, terminated or matures. The accumulated change in fair value recognised in other comprehensive income remains until the forecast transaction occurs. If the hedged item is a \ufb01nancial asset, the amount recognised in other comprehensive income is transferred to to the income statement in the same period as the hedged item affects the income statement. If the hedged transaction is no longer expected to occur, the accumulated unrealised gains or losses are immediately recognised in the income statement. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326013255355": { "value": "\n Hedging activities Cash \ufb02ow hedge When a derivative is designated as a hedging instrument on variability in cash \ufb02ows for a recorded asset or liability, or for a highly probable forecast transaction, the effec- tive portion of a change in fair value is recognised in other comprehensive income. The Group performs a qualitative assessment of hedging effectiveness. A hedging instrument is derecognised when it no longer satis\ufb01es hedge account- ing criteria, sold, terminated or matures. The accumulated change in fair value recognised in other comprehensive income remains until the forecast transaction occurs. If the hedged item is a \ufb01nancial asset, the amount recognised in other comprehensive income is transferred to to the income statement in the same period as the hedged item affects the income statement. If the hedged transaction is no longer expected to occur, the accumulated unrealised gains or losses are immediately recognised in the income statement. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326013938340": { "value": "\n Equity Ordinary shares Ordinary shares are classi\ufb01ed as equity. Costs associated with the issuance of shares are recognised as a reduction in net equity (share premium) after tax, if applicable. \n \n Purchase and sale of treasury shares On the repurchase of treasury shares, the purchase amount including directly attributable costs are recognised as a change in equity. Purchased shares are classi\ufb01ed as treasury shares and reduce total equity. When treasury shares are sold, the received amount is recorded as an increase in equity, and the subsequent gain on the transaction is recognised in Other paid-in equity\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326013359955": { "value": "\n \n Purchase and sale of treasury shares On the repurchase of treasury shares, the purchase amount including directly attributable costs are recognised as a change in equity. Purchased shares are classi\ufb01ed as treasury shares and reduce total equity. When treasury shares are sold, the received amount is recorded as an increase in equity, and the subsequent gain on the transaction is recognised in Other paid-in equity\n .\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326013802888": { "value": "\n Depreciation Depreciation is calculated using the straight-line method over the estimated useful lifetime for each item of property, plant and equipment, and charged to the income statement. Land is not depreciated. Estimated economic lifetimes are as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Watercourse regulations 40\u201350 years
Power generation
Buildings 50 years
Dams, water ways, hatches 25-40 years
Machine equipment 40 years
Thermal power plant (Spain) 25 years
Industrial activities
Buildings 20\u201325 years
Machinery and equipment 7\u201315 years
Operational moveable property, vehicles, equipment etc. 3\u201312 years
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326014830409": { "value": "\n Construction contracts The booked value of construction contracts consists of earned, non-invoiced income under the percentage-of-com- pletion method, less received advance payments. The amount is recognised in the balance sheet under trade and other receivables. The net worth is classi\ufb01ed as contract assets. Long-term manufacturing contracts where the customer has paid more than the earned contract value on the balance sheet date are classi\ufb01ed as contract obligations. See also the section below on operating income and Note 13.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326014225337": { "value": "\n Employee bene\ufb01ts \n \n Share-based compensation For share-based compensation by equity instruments granted that do not vest until the employee completes a speci\ufb01ed period of service, it is assumed that the services to be rendered as consideration for the equity instruments will be received in the future, during the vesting period. Such services are accounted for as they are rendered by the employee during the vesting period, with a corresponding increase in equity.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326014304803": { "value": "\n Share-based compensation For share-based compensation by equity instruments granted that do not vest until the employee completes a speci\ufb01ed period of service, it is assumed that the services to be rendered as consideration for the equity instruments will be received in the future, during the vesting period. Such services are accounted for as they are rendered by the employee during the vesting period, with a corresponding increase in equity.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326014415442": { "value": "\n Operating income Goods sold and services rendered Operating revenue is recognised when performance obliga- tions are satis\ufb01ed through the transfer of a good or service to the the customer, either over time or at a point in time. By transfer is meant that the customer has obtained con- trol of the good or service. The most central indicators of transfer of control is that the Group has obtained the right to payment for the good or service, that the customer has obtained the right to the good or service, that the Group has transferred physical control of the good or service, that the customer has taken on the signi\ufb01cant risks and rewards related to ownership of the good or service. Operating reve- nue is presented net of sales-related taxes and rebates. Revenue related to \ufb01xed-price contracts where the deliver- able is tailored to the customer, does not have an alternative use and where the Group obtains the right to payment based on the projects progress is recognised over time as long as the projects revenue and expenses can be estimated reliably. When the project\u2019s result cannot be estimated reli- ably, only revenue corresponding to expenses incurred may be recognised. Losses related to onerous contracts are rec- ognised in the period they are identi\ufb01ed. Depending on the type of project, progress is estimated based on costs incurred in relation to total estimated costs, as direct hours incurred in relation to total expected hours or by assessing technical grade of completion. Estimates \n \n related to revenues, expenses and progress are revised when assumptions change. Change in estimates are recognised in the income statement in the period management becomes aware of the change of assumptions that caused the change in estimate. In \ufb01xed-price contracts the customer normally pays \ufb01xed amounts through the project period based on a payment plan. A contract asset is recognised if, at the measurement date the value of the deliverable at the exceeds payments received from the customer. A contract liability is recognised payment from the customer exceeds the value of the deliverable at the measurement date. Revenue from energy sales is recognised at the transaction date.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326014135330": { "value": "\n Government grants Government grants that compensate for incurred expenses are recognised as a cost reduction in the income statement on a systematic basis in the same periods in which the expenses are incurred. Grants related to the acquisition of operating assets are recognised as reduction of cost and amortised by reducing amortisation over the operating asset\u2019s useful economic life.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326014634508": { "value": "\n Cash and cash equivalents Cash means cash in hand and in the bank. Cash equivalents are short-term liquid investments that can be converted to cash within three months to a known amount and which have an insigni\ufb01cant degree of risk. Cash and cash equivalents in the cash \ufb02ow statement do not include unused overdrafts. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326014941451": { "value": "\n Non-current assets held for sale and discontinued operations The Group classi\ufb01es non-current assets and disposal groups as held for sale if their carrying amounts will be recovered principally through a sale transaction rather than through continuing use. Non-current assets and disposal groups classi\ufb01ed as held for sale are measured at the lower of their carrying amount and fair value less costs to sell. Costs to sell\n \n are the incremental costs directly attributable to the disposal of an asset (disposal group), excluding \ufb01nance costs and income tax expense. The criteria for held for sale classi\ufb01cation is regarded as met only when the sale is highly probable, and the asset or disposal group is available for immediate sale in its present condition. Actions required to complete the sale should indicate that it is unlikely that signi\ufb01cant changes to the sale will be made or that the decision to sell will be withdrawn. Management must be committed to the plan to sell the asset and the sale expected to be completed within one year from the date of the classi\ufb01cation. Property, plant and equipment and intangible assets are not depreciated or amortised once classi\ufb01ed as held for sale. Assets and liabilities classi\ufb01ed as held for sale are presented separately as current items in the statement of \ufb01nancial position. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as pro\ufb01t or loss after tax from discontinued operations in the statement of pro\ufb01t or loss. Cash \ufb02ows from discontinued operations are included in the consoli- dated statement of cash \ufb02ows and are disclosed separately. The Group includes proceeds from disposal in cash \ufb02ows from discontinued operations. All other notes to the \ufb01nancial statements include amounts for continuing operations, unless indicated otherwise. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326015300190": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Note 1 Segment reporting
Group Management AFK Vannkraft NSSL Global ENRX
Segment reporting per: 31.12. 2025 2024 2025 2024 2025 2024 2025 2024
Sales at a point in time \u2013 \u2013 359 361 1 295 1 399 929 898
Sales over time \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 728 1 016
Other Income 16 14 1 2 -2 1 5 9
Revenue and other income 16 14 360 363 1 293 1 400 1 662 1 923
Operating expense 89 84 102 104 1 037 1 105 1 642 1 701
Depreciation, amortization, impairment 3 6 10 9 35 31 393 88
Operating pro\ufb01t -76 -76 248 250 222 263 -373 134
Income from associates \u2013 \u2013 \u2013 \u2013 \u2013 1 \u2013 \u2013
Net \ufb01nancial items 3 -643 \u2013 \u2013 -8 13 -66 -81
Income tax expense -5 -17 152 156 56 75 3 44
Pro\ufb01t (-loss) from continuing operations -67 -702 96 95 158 202 -442 9
Total assets 5 915 6 152 286 239 1 243 1 258 1 751 2 321
Total liabilities 724 945 174 178 521 533 1 316 1 863
Net interest bearing debt excl. SH loans 104 -45 \u2013 \u2013 -524 -474 596 1 066
Tekna AFK Eiendom Other Investments (*) Total Segment
Segment reporting per: 31.12. 2025 2024 2025 2024 2025 2024 2025 2024
Sales at a point in time 216 217 46 288 79 66 2 924 3 229
Sales over time 48 73 \u2013 \u2013 \u2013 \u2013 776 1 089
Other Income 5 32 8 7 \u2013 10 34 74
Operating revenue 269 322 53 295 79 75 3 733 4 393
Operating expense 292 354 38 266 133 139 3 334 3 752
Depreciation, amortization, impairment 36 32 34 17 68 39 580 221
Operating pro\ufb01t -59 -63 -19 13 -122 -102 -180 419
Income from associates \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 1
Net \ufb01nancial items -15 -16 -13 -12 27 -4 -71 -742
Income tax expense 8 7 -2 9 1 -4 212 269
Pro\ufb01t (-loss) from continuing operations -82 -85 -29 -8 -96 -102 -463 -591
Total assets 534 576 621 523 299 319 10 648 11 388
Total liabilities 122 367 354 330 225 168 3 436 4 385
Net interest bearing debt excl. SH loans -73 172 223 213 119 -895 444 37
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Eliminations & Adjustments Total Consolidated
Segment reporting per: 31.12. 2025 2024 2025 2024
Sales at a point in time \u2013 1 2 924 3 230
Sales over time \u2013 \u2013 776 1 089
Other Income -22 -30 12 43
Operating revenue -22 -30 3 711 4 363
Operating expense -9 3 3 324 3 756
Depreciation, amortization, impairment -174 -8 406 213
Operating pro\ufb01t 161 -26 -19 394
Income from associates 53 -35 53 -34
Net \ufb01nancial items 98 609 27 -133
Income tax expense \u2013 \u2013 212 270
Pro\ufb01t (-loss) from continuing operations 311 549 -152 -42
Total assets -2 365 -2 536 8 283 8 852
Total liabilities -259 -947 3 177 3 438
Net interest bearing debt excl. SH loans -248 6 196 43
\n (*) Other Investments include Kontali, Veyt, Utel and Cellect.\n \n Segment reporting Financial information for the operating segments is determined and presented based on the information provided to the company's board of directors, which is the Group's ultimate decision-maker. Group Management identi\ufb01es and develops opportunities for value creation. As an active owner of our portfolio companies, we create value through the portfolio companies` boards and management teams. We develop strategy in dialogue with management, follow up performance and support M&A and \ufb01nancing. Leveraging decades of experience, ENRX is a global leader in industrial induction heating systems, serving industries including automotive, tube and pipe, renewable energy, electrotechnical appliances and HVAC. ENRX\u2019s solutions help customers improve ef\ufb01ciency and precision while reducing energy consumption. NSSLGlobal is an independent provider of cyber secure satellite and mobile communications and IT support, delivering high-quality voice and data services across the globe, regardless of location or terrain. NSSLGlobal\u2019s activities are divided into four main areas: Airtime, Projects, Hardware and Service. Its main customers are within the maritime segment, the military and government sector, large international corporations, and the energy sector. Tekna is a world-leading provider of advanced materials and plasma systems for industrial applications. The company produces high-purity metal powders used in additive manufacturing for the aerospace and defence, medical and consumer electronics sectors, and develops optimised induction plasma systems used in industrial research and production. AFK Vannkraft generates power at two locations in the Arendal watercourse. The B\u00f8ylefoss and Flatenfoss hydropower plants produce on average more than 500 GWh annually. All \ufb01nancial items have been allocated to Group Management segment. AFK Eiendom is a property company which owns and develops properties in and around Arendal, and in connection with Arendals Fossekompani's portfolio companies. Other Investments include Kontali, Veyt, Utel and Cellect. \n \n Note 1 Segment reporting cont. (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Norway Europe Asia North America Consolidated
Geographical segments 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
Revenue 605 195 848 639 1 756 387 1 952 409 679 272 875 639 670 384 685 831 3 711 239 4 362 517
Segment assets 5 201 606 4 908 242 1 792 223 2 292 930 685 338 775 902 713 881 875 252 8 282 675 8 852 326
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
AFK Vannkraft Group Management Total
Parent Company 2025 2024 2025 2024 2025 2024
Revenue and other income 359 887 363 305 16 321 13 857 376 207 377 162
Operating expenses 102 015 104 311 88 838 84 357 190 853 188 667
Depreciation, amortiza- tion and impairment 10 103 8 716 3 170 5 819 13 274 14 535
Operating income 247 768 250 279 -75 688 -76 319 172 080 173 960
Net \ufb01nancial items 3 007 2 387 685 -104 398 2 387 685
Income tax expense 151 850 155 534 -5 284 -17 236 146 566 138 297
Pro\ufb01t (-loss) continuing operations 95 918 94 745 -67 397 2 328 603 -78 884 2 423 348
Total assets 285 611 239 092 5 804 272 6 151 758 6 089 884 6 390 850
Total liabilities 173 553 178 475 723 695 945 273 -72 367 1 123 748
Net interest bearing debt \u2013 \u2013 103 593 -43 387 103 593 -43 387
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326020814435": { "value": "\n \n \n Note 2 Other income (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Other 1 916 36 488 7 765 7 240
Other income, intercompany \u2013 \u2013 8 965 8 807
Gain sales of assets 1 603 656 640 \u2013
Grants/subsidies 8 352 6 186 \u2013 \u2013
Other income 11 871 43 330 17 370 16 048
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326021920803": { "value": "\n \n Note 2 Other income (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Other 1 916 36 488 7 765 7 240
Other income, intercompany \u2013 \u2013 8 965 8 807
Gain sales of assets 1 603 656 640 \u2013
Grants/subsidies 8 352 6 186 \u2013 \u2013
Other income 11 871 43 330 17 370 16 048
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326034309939": { "value": "\n Note 2 Other income (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Other 1 916 36 488 7 765 7 240
Other income, intercompany \u2013 \u2013 8 965 8 807
Gain sales of assets 1 603 656 640 \u2013
Grants/subsidies 8 352 6 186 \u2013 \u2013
Other income 11 871 43 330 17 370 16 048
\n \n \n Note 7 Other operating costs (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Other operating cost
Contractors 20 135 10 549 \u2013 \u2013
Maintenance property, plant and equipment 55 894 61 285 31 722 36 561
Loss sales of PPE 791 89 \u2013 \u2013
Premises, service and of\ufb01ce costs 46 464 50 214 399 1 400
Audit and other fees 85 784 73 092 22 043 15 271
Consession fees 3 366 3 365 3 366 3 365
Company cars, lifts and trucks 7 974 10 747 305 462
Communication costs 3 237 4 400 \u2013 \u2013
Travelling costs, indirect 25 581 32 230 2 575 2 882
Sales and marketing costs 35 021 48 632 3 698 4 080
Manufacturing indirect costs 24 399 32 089 127 126
Other operating costs (Misc.) 78 678 84 059 8 341 11 054
Insurances 14 370 16 392 3 576 3 411
ICT costs 70 154 66 593 9 767 11 140
Property tax 14 750 16 494 9 444 9 327
R&D costs 4 508 12 129 \u2013 \u2013
Loss allowance 3 030 2 070 \u2013 \u2013
Operating costs, IC \u2013 \u2013 488 4 425
Restructuring 40 445 \u2013 \u2013 \u2013
Other direct costs 60 226 69 546 \u2013 \u2013
Other operating expenses 594 806 593 974 95 852 103 503
Remuneration to auditor
Statutory audit 20 567 19 127 7 158 6 129
Other assurance services 1 097 1 607 279 165
Tax advice 1 334 1 616 294 470
Other non-audit services 1 352 1 071 632 109
Total remuneration to auditor 24 350 23 421 8 363 6 872
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326022132379": { "value": "\n Note 3 Discontinued operations Sale of Vergia in 2024 In July 2024, Arendals Fossekompani sold its 100% shareholding in Vergia. Consequently, the company\u2019s \ufb01nancial results have been recognised on separate lines in the income statement as discontinued operations. Pro\ufb01t/loss from discontinued operations regarding Vergia in the group accounts is MNOK 7 and includes the gain on disposal of Vergia of MNOK 17. Insolvence of Commeo Germany in 2024 Commeo is a subsidiary of Arendals Fossekompani's portfolio company, Ampwell. Ampwell was established in 2022 to build an eco-system for battery technology and a Battery-as-a-Service model. The investment in Commeo was made in April 2022. The Commeo companies in Germany \ufb01led for insolvency in July 2024. All companies are subsidiaries of Arendal Fossekompani. Consequently, these company\u2019s \ufb01nancial results have been recognised on separate lines in the income statement as discontinued operations. After insolvency of Commeo Germany, Ampwell is no longer considered as own reporting segment. The remaining Ampwell companies are now included in reporting segment Other. Pro\ufb01t/loss from discontinued operations regarding Commeo in the group accounts is MNOK -803 and includes impairment losses of total MNOK 613 related to the insolvency of Commeo. Sale of Volue in 2024 In October 2024 Arendals Fossekompani sold its 60% shareholding in Volue ASA. Arendals Fossekompani has subsequently acquired a 40% indirect ownership of Volue via the associated company Faraday Topco AS. Pro\ufb01t/loss from discontinued operations regarding Volue in the group accounts is MNOK 3,083 and include the gain on partial disposal of Volue of MNOK 3,014. In the parent company \ufb01nancial statements, the gain of NOK 3,265 million related to sale of Volue is presented as \ufb01nancial income.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326024631154": { "value": "\n Note 4 Employee bene\ufb01t expenses (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Salaries 1 145 708 1 166 572 65 645 60 557
Social security contributions 151 107 154 192 10 530 10 207
Pension costs 51 153 45 489 5 259 5 169
Capitalised cost -109 093 -96 094 \u2013 \u2013
Share-based payments 4 302 5 707 2 198 2 608
Other bene\ufb01ts -733 18 383 4 067 4 043
Total employee bene\ufb01ts 1 242 445 1 294 249 87 698 82 585
Average number of full-time headcounts 1 544 1 761 38 37
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 Salaries, fees Bonus paid out this year Long-term incentive plan (LTIP)* Bene\ufb01ts in kind Share-based payment Paid-in pension contribution Total remuneration
Senior executives
Benjamin Golding, CEO 4 478 3 217 1 483 18 625 137 9 958
Lars Peder Fensli, CFO 3 023 1 069 1 000 26 357 146 5 621
H\u00e5kon Tanem, Executive Vice President 2 813 873 927 58 375 144 5 190
Torkil Mogstad, Executive Vice President 2 378 678 726 34 170 93 4 079
Ingunn Ettest\u00f8l, Executive Vice President 1 998 694 662 17 204 170 3 745
Ann-Kari A. Heier, Executive Vice President 2 121 751 704 27 150 164 3 917
Total remuneration 16 811 7 282 5 502 180 1 881 854 32 510
Board members, audit and compensation committees
Trond Westlie, Chairman, (iii) 1 003 \u2013 \u2013 \u2013 \u2013 \u2013 1 003
Morten Bergesen, Deputy Chairman, (ii), (iv) 521 \u2013 \u2013 \u2013 \u2013 \u2013 521
Didrik Vigsn\u00e6s, Board Member, (iii) 450 \u2013 \u2013 \u2013 \u2013 \u2013 450
Arild Nys\u00e6ther, Board Member 450 \u2013 \u2013 \u2013 \u2013 \u2013 450
Stine Rolstad Brenna, Board Member, (ii) 514 \u2013 \u2013 \u2013 \u2013 \u2013 514
Lise Lindback, Board Member, (iii) 450 \u2013 \u2013 \u2013 \u2013 \u2013 450
Anne Grethe Dalane, Board member, (ii) 487 \u2013 \u2013 \u2013 \u2013 \u2013 487
Total remuneration 3 875 \u2013 \u2013 \u2013 \u2013 \u2013 3 875
2024
Senior executives
Benjamin Golding, CEO 4 107 1 987 \u2013 24 437 129 6 684
Lars Peder Fensli, CFO 2 912 772 \u2013 14 389 137 4 224
H\u00e5kon Tanem, Executive Vice President 2 575 \u2013 \u2013 53 281 135 3 044
Torkil Mogstad, Executive Vice President 2 262 426 \u2013 38 295 89 3 110
Ingunn Ettest\u00f8l, Exeecutive Vice President 1 896 505 \u2013 26 260 160 2 847
Ann-Kari A. Heier, Executive Vice President 1 792 200 \u2013 38 137 164 2 331
Total remuneration 15 544 3 890 \u2013 193 1 799 814 22 240
Board members, audit and compensation committees
Trond Westlie, Chairman, (iii) 1 119 \u2013 \u2013 \u2013 \u2013 \u2013 1 119
Morten Bergesen, Deputy Chairman, (ii), (iv) 483 \u2013 \u2013 \u2013 \u2013 \u2013 483
Didrik Vigsn\u00e6s, Board Member, (iii) 423 \u2013 \u2013 \u2013 \u2013 \u2013 423
Christian Must, Board member, (iii) 156 \u2013 \u2013 \u2013 \u2013 \u2013 156
Arild Nys\u00e6ther, Board Member from 15.05.2024 225 \u2013 \u2013 \u2013 \u2013 \u2013 225
Stine Rolstad Brenna, Board Member, (ii) 477 \u2013 \u2013 \u2013 \u2013 \u2013 477
Lise Lindback, board member, (iii) 398 \u2013 \u2013 \u2013 \u2013 \u2013 398
Anne Grethe Dalane, Board member, (ii) 453 \u2013 \u2013 \u2013 \u2013 \u2013 453
Total remuneration 3 734 \u2013 \u2013 \u2013 \u2013 \u2013 3 734
\n \n \n \n (i) 17 Board meetings were held in 2025 and 17 in 2024 (ii) Member of Audit Commitee (iii) Member of Compensation Committee (iv) Member of Nomination Committee \n Senior executives participate in the collective pension scheme for employees of the parent company and subsidiaries. Refer to the description in the note on pensions. All companies in the Group have phased out de\ufb01ned-bene\ufb01t pension schemes with effect from 31 December 2015. Bonuses, options and other bene\ufb01ts are not pensionable. Senior executives of the Group received no remuneration or bene\ufb01ts from other Group companies except as shown above. No additional remuneration was paid for special services beyond normal management duties. Regarding loans and security provided to members of the management team, the Board of Directors and other elected bodies of the company refer to Note 24. Employment terms for the CEO and other senior executives: The following severance pay has been agreed for the CEO in the event of the termination of his employment: Salary will be paid during the notice period (6 months). In addition he will receive a severance pay amounting to 6 months of salary. * Executive Management will for each of the years 2025, 2026 and 2027 be granted shares in Arendals Fossekompani ASA corresponding to a pretax value of a third of base salary. The shares have a three-year lock-up period. For more information see the Remuneration policy. Until 2024, in accordance with the previous incentive program, Executives could borrow up to two-thirds of the purchase price for the shares on the same terms as ordinary employee loans. Loans are secured by a mortgage on the shares and run as long as the employment relationship lasts. \n \n Note 4 Pension liabilities (1 000 NOK) Pension obligations / costs The Group's Norwegian companies are obligated to maintain an occupational pension scheme pursuant to the Mandatory Occupational Pension Scheme. The pension scheme satis\ufb01es statutory requirements. The pension scheme includes a retirement pension, disability pension and survivor pension. With effect no later than 31.12.2015, all the companies in the Group discontinued their de\ufb01ned bene\ufb01t plan. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Pension liabilities
Present value of unfunded liabilities 18 376 18 275 5 868 5 658
Present value of funded liabilities 50 092 60 390 49 095 46 709
Fair value of pension assets -72 733 -75 871 -72 733 -68 557
Recognised employers\u2019 contributions 1 659 1 618 827 798
Present value of net liabilities -2 607 4 412 -16 943 -15 392
Of which presented as pension assets 40 677 35 584 23 638 21 848
Other pension liabilities 3 831 3 329 \u2013 \u2013
Gross pension liabilities 41 901 43 325 6 695 6 456
Change in recognised net liability for de\ufb01ned-bene\ufb01t pensions
Net funded de\ufb01ned-bene\ufb01t pension liability as at 1 January -14 197 -4 236 -21 848 -13 369
Liability for unfunded schemes as at 1 January 6 456 6 623 6 456 6 623
Disposal 10 828 11 061 \u2013 \u2013
Paid-in contributions -125 1 273 -125 \u2013
Paid out from the scheme -502 -1 012 -502 -255
Actuarial (gains) losses from other comprehensive income -1 081 -6 710 -319 -8 168
Exchange rate changes, pension liabilities -29 502 \u2013 \u2013
Costs of de\ufb01ned-bene\ufb01t schemes -127 241 -604 -223
Net liability for de\ufb01ned-bene\ufb01t schemes as at 31 December 1 223 7 741 -16 943 -15 392
Costs recognised in the income statement
Costs relating to this period\u2019s pension entitlements 256 574 \u2013 \u2013
Interest on the liabilities 2 191 2 134 1 969 1 616
Expected return on pension plan assets -2 618 -2 245 -2 618 -1 863
Recognised employers\u2019 contributions 44 -222 44 24
Costs of de\ufb01ned-contribution pension schemes 49 401 43 542 3 985 3 716
Net interest on pension liabilities transferred to \ufb01nance 604 253 604 223
Transfer effect of discontinuation of separate line in income statement 1 274 1 454 1 274 1 454
Total pension costs 51 153 45 489 5 259 5 169
Actual return on pension plan assets 7 150 11 235 8 372 5 055
Development of the Group\u2019s funded pension liabilities
Present value of funded liabilities 50 092 60 390 49 095 46 709
Fair value of pension assets -72 733 -75 871 -72 733 -68 557
Net result -22 642 -15 481 -23 638 -21 848
\n \n Note 4 Share-based payments Share option plan Tekna Group The guidelines for remuneration of leading persons in the Tekna group was approved by the shareholders at the annual general assembly dated 3 May 2023. The establishment of the share option plan was approved by the shareholders at the annual general assembly dated 15 May 2024. The board of directors of Tekna Holding ASA (the \"Company\") has resolved to implement an employee share option plan (the \"\"Plan\"\"). The Plan is available to eligible individuals as determined by the board of directors. The Plan enables the eligible person to acquire a proprietary interest in the growth and eligible individuals as determined by the board of directors. The Plan enables the eligible person to acquire a proprietary interest in the growth and performance of the Company and to enhance the ability of the Company to attract, retain and reward quali\ufb01ed individuals. Options can be granted on an annual or ad hoc basis, with annual grants projected for 2024, 2025, and 2026, all subject to the board's discretion. Upon exercising their options, option holders can choose between acquiring shares after paying the strike price or opting for a cashless transaction. The latter involves the transfer of a number of treasury shares equivalent to the NOK amount of the number of exercised options, multiplied by the difference between the Company's shares' market price and the strike price. On 21 November 2025, the board of directors has granted a total of 3,410,000 options in the 2025 allocation round. These options have a strike price of NOK 3.25. Issued options vest 33% after one year, 33% after two years, and 33% after three years. The expiry date for any option granted is the date falling 24 months following the vesting date and will lapse if not exercised. The share options plan have been treated as an equity-settled plan under IFRS. The strike price of the share options will be based on the volume weighted average share price over the last \ufb01ve last trading days preceding the grant date. The total pro\ufb01t each option holder may achieve shall be limited to 400% of the fair market value of the share at grant, or limited to 400% of annual \ufb01xed salary of the option holder in the year of grant. Set out below are summaries of options granted under the plan: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Average exercise price per share option (NOK) Number of options Average exercise price per share option Number of options
As at 1 January 0,62 2 124 000 \u2013 \u2013
Granted during the year 0,44 3 410 000 0,62 2 124 000
Exercised during the year \u2013 \u2013 \u2013 \u2013
Forfeited during the year 0,62 -659 000 \u2013 \u2013
As at 31 December 0,49 4 875 000 0,62 2 124 000
\n During 2025, certain share options were forfeited in connection with employee departures, resulting in a reduction in the number of outstanding options. No options expired during the periods covered by the tables above. Share options outstanding at the end of the year have the following expiry dates and exercise prices: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Share options Share options
Grant date Expiry date Exercise price (NOK) 31 December 2025 31 December 2024
23-Oct-24 23-Oct-27 0,62 \u2013 488 333
23-Oct-24 23-Oct-28 0,62 \u2013 488 333
23-Oct-24 23-Oct-29 0,62 \u2013 488 334
21-Nov-25 21-Nov-28 0,44 1 136 667 \u2013
21-Nov-25 21-Nov-29 0,44 1 136 667 \u2013
21-Nov-25 21-Nov-30 0,44 1 136 667 \u2013
Total \u2013 \u2013 3 410 000 1 465 000
Weighted average remaining contractual life (years) of options outstanding at end of period 3,92
\n \n \n Note 4 Share-based payments cont. Fair value of options granted The assessed fair value at grant date of options granted during the year ended 31 December 2025 was NOK 0.8, 0.98 and 1.11 for the different vesting periods. The fair value at grant date is independently determined using an adjusted form of the Black-Scholes model that considers the exercise price, the term of the option, the share price at grand date and expected price volatility of the the risk-free interest rate for the term of the option, and the volatilities of the peer group companies. The model inputs for options granted during the year ended 31 December 2025 included: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vesting Year 2025 2026 2027
a) Options are granted for no consideration and vest after one, two and three years (service condition). Vested options are exerciseable for a period of 24 months years after vesting.
b) Share price 4,6 4,6 4,6
c) Exercise price 4,88 4,88 4,88
d) Risk free-rate (3, 4 and 5 year) 3,53% 3,53% 3,53%
e) Volatility 35% 38% 39%
f) Maturity 3 4 5
g) Days (360 per year) 1 080 1 440 1 800
h) Date of exercise 23 Oct 27 23 Oct 28 23 Oct 29
i) Valuation date 23 Oct 24 23 Oct 24 23 Oct 24
\n The estimated expected price volatility is based on the median of volatilities of the peer group companies over an historical period of 3-5 years since Tekna has a short historical period only. The estimated expected lifetime of the options is set at 3,4 and 5 years. Total expenses arising from share options are recognized during the period as part of employee bene\ufb01t expenses and based on vesting of 84% regarding service conditions from share options granted 2024 and 100% for share options granted 2025, which represents the actual churn, and adjusted for the pro\ufb01t cap of 400% of the fair market value of the share at grant. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vesting Year 2026 2027 2028
a) Options are granted for no consideration and vest after one, two and three years (service condition). Vested options are exerciseable for a period of 24 months years after vesting.
b) Share price 3.15 3.15 3.15
c) Exercise price 3.25 3.25 3.25
d) Risk free-rate (3, 4 and 5 year) 3.81% 3.86% 3.91%
e) Volatility 32% 34% 34%
f) Maturity 3 4 5
g) Days (360 per year) 1,080 1,440 1,800
h) Date of exercise 20 Nov 28 21 Nov 29 21 Nov 30
i) Valuation date 21 Nov 25 21 Nov 25 21 Nov 25
\n \n \n \n Employee share scheme Arendals Fossekompani ASA In 2022, Arendals Fossekompani established an incentive program for senior management and key employees which implies senior management is allowed to purchase shares in the Company each year up to a predetermined maximum amount. The shares are offered with 20% discount and three years lock-up period. In 2025 there has been established a new incentive program for senior management which is not based on share-based payments. Employee share scheme Alytic Group In 2021, Alytic AS established an incentive program for senior management and key employees which implies senior management is allowed to purchase a certain maximum number of shares in the Company each year. The shares are offered with 25% discount without any lock-up period. During 2025, senior management and key employees purchased 14,500 shares from the Company with 25% discount resulting in a share price of NOK 90,83. The price has been calculated based on equity investments in the Company resulting in an estimated stock market price of NOK 121,10. Employee share scheme ENRX group In December 2021, ENRX group granted performance shares to key employees for the share price of NOK 47,68 per share (exercise price) with a lock-up period of 3-5 years. The cost of the equity settled transactions is determined by the fair value at grant date using an appropriate valuation model in form of a Discounted Cash Flow (DCF) model with several underlying assumptions. The fair value of the shares granted is calculated at NOK 77,64 per share. The value between the exercise price of the performance shares and the calculated fair value of the performance shares is expensed over the vesting period equal to the lockup period. The lockup period started 1 January 2022. Expenses arising from share-based payment transactions (1 000 NOK) Total expenses arising from share-based payment transactions recognized during the period as part of employee bene\ufb01t expense were as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Options issued under employee share option plan in Tekna 1 239 154
Shares purchased under employee share scheme in AFK 2 198 2 608
Shares purchased under employee share scheme in Alytic 439 1 464
Shares purchased under employee share scheme in ENRX 426 1 480
Total expenses 4 302 5 707
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326025359641": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 Salaries, fees Bonus paid out this year Long-term incentive plan (LTIP)* Bene\ufb01ts in kind Share-based payment Paid-in pension contribution Total remuneration
Senior executives
Benjamin Golding, CEO 4 478 3 217 1 483 18 625 137 9 958
Lars Peder Fensli, CFO 3 023 1 069 1 000 26 357 146 5 621
H\u00e5kon Tanem, Executive Vice President 2 813 873 927 58 375 144 5 190
Torkil Mogstad, Executive Vice President 2 378 678 726 34 170 93 4 079
Ingunn Ettest\u00f8l, Executive Vice President 1 998 694 662 17 204 170 3 745
Ann-Kari A. Heier, Executive Vice President 2 121 751 704 27 150 164 3 917
Total remuneration 16 811 7 282 5 502 180 1 881 854 32 510
Board members, audit and compensation committees
Trond Westlie, Chairman, (iii) 1 003 \u2013 \u2013 \u2013 \u2013 \u2013 1 003
Morten Bergesen, Deputy Chairman, (ii), (iv) 521 \u2013 \u2013 \u2013 \u2013 \u2013 521
Didrik Vigsn\u00e6s, Board Member, (iii) 450 \u2013 \u2013 \u2013 \u2013 \u2013 450
Arild Nys\u00e6ther, Board Member 450 \u2013 \u2013 \u2013 \u2013 \u2013 450
Stine Rolstad Brenna, Board Member, (ii) 514 \u2013 \u2013 \u2013 \u2013 \u2013 514
Lise Lindback, Board Member, (iii) 450 \u2013 \u2013 \u2013 \u2013 \u2013 450
Anne Grethe Dalane, Board member, (ii) 487 \u2013 \u2013 \u2013 \u2013 \u2013 487
Total remuneration 3 875 \u2013 \u2013 \u2013 \u2013 \u2013 3 875
2024
Senior executives
Benjamin Golding, CEO 4 107 1 987 \u2013 24 437 129 6 684
Lars Peder Fensli, CFO 2 912 772 \u2013 14 389 137 4 224
H\u00e5kon Tanem, Executive Vice President 2 575 \u2013 \u2013 53 281 135 3 044
Torkil Mogstad, Executive Vice President 2 262 426 \u2013 38 295 89 3 110
Ingunn Ettest\u00f8l, Exeecutive Vice President 1 896 505 \u2013 26 260 160 2 847
Ann-Kari A. Heier, Executive Vice President 1 792 200 \u2013 38 137 164 2 331
Total remuneration 15 544 3 890 \u2013 193 1 799 814 22 240
Board members, audit and compensation committees
Trond Westlie, Chairman, (iii) 1 119 \u2013 \u2013 \u2013 \u2013 \u2013 1 119
Morten Bergesen, Deputy Chairman, (ii), (iv) 483 \u2013 \u2013 \u2013 \u2013 \u2013 483
Didrik Vigsn\u00e6s, Board Member, (iii) 423 \u2013 \u2013 \u2013 \u2013 \u2013 423
Christian Must, Board member, (iii) 156 \u2013 \u2013 \u2013 \u2013 \u2013 156
Arild Nys\u00e6ther, Board Member from 15.05.2024 225 \u2013 \u2013 \u2013 \u2013 \u2013 225
Stine Rolstad Brenna, Board Member, (ii) 477 \u2013 \u2013 \u2013 \u2013 \u2013 477
Lise Lindback, board member, (iii) 398 \u2013 \u2013 \u2013 \u2013 \u2013 398
Anne Grethe Dalane, Board member, (ii) 453 \u2013 \u2013 \u2013 \u2013 \u2013 453
Total remuneration 3 734 \u2013 \u2013 \u2013 \u2013 \u2013 3 734
\n \n (i) 17 Board meetings were held in 2025 and 17 in 2024 (ii) Member of Audit Commitee (iii) Member of Compensation Committee (iv) Member of Nomination Committee \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260409235248369": { "value": "\n \n Note 4 Share-based payments Share option plan Tekna Group The guidelines for remuneration of leading persons in the Tekna group was approved by the shareholders at the annual general assembly dated 3 May 2023. The establishment of the share option plan was approved by the shareholders at the annual general assembly dated 15 May 2024. The board of directors of Tekna Holding ASA (the \"Company\") has resolved to implement an employee share option plan (the \"\"Plan\"\"). The Plan is available to eligible individuals as determined by the board of directors. The Plan enables the eligible person to acquire a proprietary interest in the growth and eligible individuals as determined by the board of directors. The Plan enables the eligible person to acquire a proprietary interest in the growth and performance of the Company and to enhance the ability of the Company to attract, retain and reward quali\ufb01ed individuals. Options can be granted on an annual or ad hoc basis, with annual grants projected for 2024, 2025, and 2026, all subject to the board's discretion. Upon exercising their options, option holders can choose between acquiring shares after paying the strike price or opting for a cashless transaction. The latter involves the transfer of a number of treasury shares equivalent to the NOK amount of the number of exercised options, multiplied by the difference between the Company's shares' market price and the strike price. On 21 November 2025, the board of directors has granted a total of 3,410,000 options in the 2025 allocation round. These options have a strike price of NOK 3.25. Issued options vest 33% after one year, 33% after two years, and 33% after three years. The expiry date for any option granted is the date falling 24 months following the vesting date and will lapse if not exercised. The share options plan have been treated as an equity-settled plan under IFRS. The strike price of the share options will be based on the volume weighted average share price over the last \ufb01ve last trading days preceding the grant date. The total pro\ufb01t each option holder may achieve shall be limited to 400% of the fair market value of the share at grant, or limited to 400% of annual \ufb01xed salary of the option holder in the year of grant. Set out below are summaries of options granted under the plan: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Average exercise price per share option (NOK) Number of options Average exercise price per share option Number of options
As at 1 January 0,62 2 124 000 \u2013 \u2013
Granted during the year 0,44 3 410 000 0,62 2 124 000
Exercised during the year \u2013 \u2013 \u2013 \u2013
Forfeited during the year 0,62 -659 000 \u2013 \u2013
As at 31 December 0,49 4 875 000 0,62 2 124 000
\n During 2025, certain share options were forfeited in connection with employee departures, resulting in a reduction in the number of outstanding options. No options expired during the periods covered by the tables above. Share options outstanding at the end of the year have the following expiry dates and exercise prices: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Share options Share options
Grant date Expiry date Exercise price (NOK) 31 December 2025 31 December 2024
23-Oct-24 23-Oct-27 0,62 \u2013 488 333
23-Oct-24 23-Oct-28 0,62 \u2013 488 333
23-Oct-24 23-Oct-29 0,62 \u2013 488 334
21-Nov-25 21-Nov-28 0,44 1 136 667 \u2013
21-Nov-25 21-Nov-29 0,44 1 136 667 \u2013
21-Nov-25 21-Nov-30 0,44 1 136 667 \u2013
Total \u2013 \u2013 3 410 000 1 465 000
Weighted average remaining contractual life (years) of options outstanding at end of period 3,92
\n \n \n Note 4 Share-based payments cont. Fair value of options granted The assessed fair value at grant date of options granted during the year ended 31 December 2025 was NOK 0.8, 0.98 and 1.11 for the different vesting periods. The fair value at grant date is independently determined using an adjusted form of the Black-Scholes model that considers the exercise price, the term of the option, the share price at grand date and expected price volatility of the the risk-free interest rate for the term of the option, and the volatilities of the peer group companies. The model inputs for options granted during the year ended 31 December 2025 included: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vesting Year 2025 2026 2027
a) Options are granted for no consideration and vest after one, two and three years (service condition). Vested options are exerciseable for a period of 24 months years after vesting.
b) Share price 4,6 4,6 4,6
c) Exercise price 4,88 4,88 4,88
d) Risk free-rate (3, 4 and 5 year) 3,53% 3,53% 3,53%
e) Volatility 35% 38% 39%
f) Maturity 3 4 5
g) Days (360 per year) 1 080 1 440 1 800
h) Date of exercise 23 Oct 27 23 Oct 28 23 Oct 29
i) Valuation date 23 Oct 24 23 Oct 24 23 Oct 24
\n The estimated expected price volatility is based on the median of volatilities of the peer group companies over an historical period of 3-5 years since Tekna has a short historical period only. The estimated expected lifetime of the options is set at 3,4 and 5 years. Total expenses arising from share options are recognized during the period as part of employee bene\ufb01t expenses and based on vesting of 84% regarding service conditions from share options granted 2024 and 100% for share options granted 2025, which represents the actual churn, and adjusted for the pro\ufb01t cap of 400% of the fair market value of the share at grant. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vesting Year 2026 2027 2028
a) Options are granted for no consideration and vest after one, two and three years (service condition). Vested options are exerciseable for a period of 24 months years after vesting.
b) Share price 3.15 3.15 3.15
c) Exercise price 3.25 3.25 3.25
d) Risk free-rate (3, 4 and 5 year) 3.81% 3.86% 3.91%
e) Volatility 32% 34% 34%
f) Maturity 3 4 5
g) Days (360 per year) 1,080 1,440 1,800
h) Date of exercise 20 Nov 28 21 Nov 29 21 Nov 30
i) Valuation date 21 Nov 25 21 Nov 25 21 Nov 25
\n \n Employee share scheme Arendals Fossekompani ASA In 2022, Arendals Fossekompani established an incentive program for senior management and key employees which implies senior management is allowed to purchase shares in the Company each year up to a predetermined maximum amount. The shares are offered with 20% discount and three years lock-up period. In 2025 there has been established a new incentive program for senior management which is not based on share-based payments. Employee share scheme Alytic Group In 2021, Alytic AS established an incentive program for senior management and key employees which implies senior management is allowed to purchase a certain maximum number of shares in the Company each year. The shares are offered with 25% discount without any lock-up period. During 2025, senior management and key employees purchased 14,500 shares from the Company with 25% discount resulting in a share price of NOK 90,83. The price has been calculated based on equity investments in the Company resulting in an estimated stock market price of NOK 121,10. Employee share scheme ENRX group In December 2021, ENRX group granted performance shares to key employees for the share price of NOK 47,68 per share (exercise price) with a lock-up period of 3-5 years. The cost of the equity settled transactions is determined by the fair value at grant date using an appropriate valuation model in form of a Discounted Cash Flow (DCF) model with several underlying assumptions. The fair value of the shares granted is calculated at NOK 77,64 per share. The value between the exercise price of the performance shares and the calculated fair value of the performance shares is expensed over the vesting period equal to the lockup period. The lockup period started 1 January 2022. Expenses arising from share-based payment transactions (1 000 NOK) Total expenses arising from share-based payment transactions recognized during the period as part of employee bene\ufb01t expense were as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Options issued under employee share option plan in Tekna 1 239 154
Shares purchased under employee share scheme in AFK 2 198 2 608
Shares purchased under employee share scheme in Alytic 439 1 464
Shares purchased under employee share scheme in ENRX 426 1 480
Total expenses 4 302 5 707
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326025753976": { "value": "\n Note 5 Property, plant & equipment (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2024 Hydro power plants Under construction Vehicles, machinery and equipment Buildings and land Right-of- use vehicles, machinery and eq. Right-of- use buildings and land Property, plant and equipment
Balance at 1 January 2024 317 833 280 178 988 443 692 565 41 856 491 829 2 812 704
Additions \u2013 49 226 71 277 71 591 1 234 54 328 247 656
Disposal \u2013 \u2013 -24 381 -9 763 -504 -6 686 -41 333
Disposal of companies and businesses \u2013 -10 100 -179 593 -192 601 -3 461 -203 945 -589 700
Transferred from under construction \u2013 -187 879 16 989 170 890 \u2013 \u2013 \u2013
Change in RoU \u2013 \u2013 \u2013 \u2013 3 660 63 781 67 441
Effect of movements in FX rates \u2013 8 433 53 270 13 543 2 400 22 338 99 983
Balance at 31 December 2024 317 833 139 858 926 005 746 225 45 185 421 645 2 596 751
Depreciation and impairment losses
Balance at 1 January 2024 -192 831 \u2013 -694 594 -240 382 -25 227 -231 133 -1 384 168
Depreciation -5 861 \u2013 -71 757 -27 994 -8 487 -71 078 -185 176
Impairment \u2013 \u2013 -40 276 -192 008 -2 463 -105 -234 852
Disposal \u2013 \u2013 19 567 -10 458 504 6 686 16 298
Disposal of companies and businesses \u2013 \u2013 157 956 191 862 4 813 109 394 464 024
Change in RoU \u2013 \u2013 \u2013 \u2013 1 838 33 199 35 037
Effect of movements in FX rates \u2013 \u2013 -40 811 -5 375 -1 501 -11 302 -58 989
Balance at 31 December 2024 -198 692 \u2013 -669 915 -284 355 -30 525 -164 339 -1 347 827
Book value at 1 January 2024 125 003 280 178 293 849 452 182 16 628 260 696 1 428 536
Book value at 31 December 2024 119 142 139 858 256 089 461 870 14 660 257 305 1 248 924
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2025 Hydro power plants Under construction Vehicles, machinery and equipment Buildings and land Right-of- use vehicles, machinery and eq. Right-of- use buildings and land Property, plant and equipment
Balance at 1 January 2025 317 833 139 858 926 005 746 225 45 185 421 645 2 596 751
Additions 7 050 172 179 30 557 6 020 2 415 2 931 221 152
Disposal \u2013 -3 178 -91 683 -9 785 -9 607 -14 281 -128 535
Disposal of companies and businesses \u2013 \u2013 -594 \u2013 \u2013 -21 955 -22 550
Transferred from under construction \u2013 -84 600 12 835 71 765 \u2013 \u2013 \u2013
Change in RoU \u2013 \u2013 \u2013 \u2013 2 474 14 521 16 995
Effect of movements in FX rates \u2013 -3 250 -41 905 -17 098 -1 113 -17 458 -80 824
Balance at 31 December 2025 324 883 221 009 835 215 797 126 39 353 385 403 2 602 989
Depreciation and impairment losses
Balance at 1 January 2025 -198 692 \u2013 -669 915 -284 355 -30 525 -164 339 -1 347 827
Depreciation -5 640 \u2013 -64 387 -33 131 -7 432 -56 122 -166 712
Impairment \u2013 \u2013 \u2013 -17 256 \u2013 \u2013 -17 256
Disposal \u2013 \u2013 81 620 9 151 8 901 495 100 166
Disposal of companies and businesses \u2013 \u2013 553 \u2013 \u2013 \u2013 553
Change in RoU \u2013 \u2013 \u2013 911 13 844 14 755
Effect of movements in FX rates \u2013 \u2013 30 777 6 412 824 8 056 46 069
Balance at 31 December 2025 -204 332 \u2013 -621 353 -319 179 -27 321 -198 067 -1 370 252
Book value at 1 January 2025 119 142 139 858 256 089 461 870 14 660 257 305 1 248 924
Book value at 31 December 2025 120 551 221 009 213 862 477 947 12 032 187 336 1 232 737
\n \n Note 5 Property, plant & equipment cont. (1 000 NOK) Provision of security As at 31 December 2025 operating assets in the subsidiaries with a book value of kNOK 355 794 (2024: kNOK 456 353) were pledged as security for bank loans (see Note 17). \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2024 Hydro power plants Under construction Vehicles, machinery and equipment Buildings and land Right-of- use vehicles, machinery and eq. Right-of- use buildings and land Property, plant and equipment
Balance at 1 January 2024 317 833 \u2013 49 755 4 756 504 65 026 437 874
Additions \u2013 5 560 1 057 \u2013 \u2013 \u2013 6 617
Disposal \u2013 \u2013 -285 \u2013 -504 \u2013 -789
Change in RoU \u2013 \u2013 \u2013 \u2013 \u2013 2 254 2 254
Balance at 31 December 2024 317 833 5 560 50 528 4 756 \u2013 67 279 445 956
Depreciation and impairment losses \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Balance at 1 January 2024 -192 831 \u2013 -11 027 \u2013 -336 -6 284 -210 477
Depreciation -5 861 \u2013 -3 518 \u2013 -168 -3 488 -13 035
Disposal \u2013 \u2013 45 \u2013 504 \u2013 549
Balance at 31 December 2024 -198 692 \u2013 -14 500 \u2013 \u2013 -9 772 -222 964
Book value at 1 January 2024 125 003 \u2013 38 728 4 756 168 58 742 227 396
Book value at 31 December 2024 119 142 5 560 36 027 4 756 \u2013 57 507 222 992
2025
Balance at 1 January 2025 317 833 5 560 50 528 4 756 \u2013 67 279 445 956
Additions 7 050 39 286 1 177 2 402 \u2013 \u2013 49 915
Disposal \u2013 \u2013 -4 080 \u2013 \u2013 -4 080
Transferred from under construction \u2013 -2 581 \u2013 2 581 \u2013 \u2013 \u2013
Change in RoU \u2013 \u2013 \u2013 \u2013 1 151 1 151
Balance at 31 December 2025 324 883 42 265 47 624 9 740 \u2013 68 431 492 942
Depreciation and impairment losses
Balance at 1 January 2025 -198 692 \u2013 -14 500 \u2013 \u2013 -9 772 -222 964
Depreciation -5 640 \u2013 -3 018 \u2013 \u2013 -3 274 -11 932
Disposal \u2013 \u2013 3 803 \u2013 \u2013 \u2013 3 803
Balance at 31 December 2025 -204 332 \u2013 -13 715 \u2013 \u2013 -13 046 -231 093
Book value at 1 January 2025 119 142 5 560 36 027 4 756 \u2013 57 507 222 992
Book value at 31 December 2025 120 551 42 265 33 909 9 740 \u2013 55 384 261 849
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326030027090": { "value": "\n \n \n Note 6 Intangible assets (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2024 1 384 750 714 768 12 250 798 351 33 070 2 943 189
Additions 22 554 \u2013 254 754 7 622 284 930
Disposal of companies and businesses -534 600 -369 377 \u2013 -823 576 -6 717 -1 734 270
Effect of movements in exchange rates 70 885 32 135 \u2013 7 365 405 110 792
Balance at 31 December 2024 921 035 400 081 12 250 236 895 34 380 1 604 640
Amortization and impairment losses
Balance at 1 January 2024 -45 149 -275 048 -7 804 -238 628 \u2013 -566 630
Amortization 207 -49 760 -245 -104 773 \u2013 -154 571
Impairment -13 781 -115 798 \u2013 \u2013 -129 579
Disposal of companies and businesses -220 859 189 127 \u2013 306 620 \u2013 274 888
Effect of movements in exchange rates 758 -19 964 \u2013 -2 968 \u2013 -22 173
Balance at 31 December 2024 -278 823 -271 444 -8 049 -39 749 \u2013 -598 065
Book value at 1 January 2024 1 339 601 439 720 4 446 559 723 33 070 2 376 559
Book value at 31 December 2024 642 211 128 637 4 201 197 146 34 380 1 006 576
2025
Balance at 1 January 2025 921 035 400 081 12 250 236 895 34 380 1 604 640
Additions \u2013 7 201 \u2013 97 853 11 981 117 035
Reclassi\ufb01cation from Under development \u2013 \u2013 \u2013 31 437 -31 437 \u2013
Disposal of companies and businesses -8 940 -14 005 \u2013 -50 670 -201 -73 816
Effect of movements in exchange rates -16 557 -11 088 \u2013 1 071 -865 -27 439
Balance at 31 December 2025 895 538 382 189 12 250 316 586 13 857 1 620 420
Amortization and impairment losses
Balance at 1 January 2025 -278 823 -271 444 -8 049 -39 749 \u2013 -598 065
Amortization \u2013 -21 030 -245 -32 550 \u2013 -53 825
Impairment -14 521 -70 851 \u2013 -82 523 \u2013 -167 895
Disposal of companies and businesses 8 921 19 415 \u2013 23 160 \u2013 51 495
Effect of movements in exchange rates -544 8 312 \u2013 -523 \u2013 7 245
Balance at 31 December 2025 -284 967 -335 599 -8 294 -132 184 \u2013 -761 044
Book value at 1 January 2025 642 211 128 637 4 201 197 146 34 380 1 006 576
Book value at 31 December 2025 610 571 46 590 3 956 184 402 13 857 859 376
\n \n \n \n Note 6 Intangible assets (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2024 8 530 12 250 \u2013 \u2013 20 780
Balance at 31 December 2024 8 530 12 250 \u2013 \u2013 20 780
Amortization and impairment losses
Balance at 1 January 2024 -6 179 -7 804 \u2013 \u2013 -13 983
Amortization -1 255 -245 \u2013 \u2013 -1 500
Balance at 31 December 2024 -7 434 -8 049 \u2013 \u2013 -15 483
Book value at 1 January 2024 2 351 4 446 \u2013 \u2013 6 797
Book value at 31 December 2024 1 097 4 201 \u2013 \u2013 5 298
2025
Balance at 1 January 2025 8 530 12 250 \u2013 \u2013 20 780
Balance at 31 December 2025 8 530 12 250 \u2013 \u2013 20 780
Amortization and impairment losses
Balance at 1 January 2025 -7 434 -8 049 \u2013 \u2013 -15 483
Amortization -1 097 -245 \u2013 \u2013 -1 342
Balance at 31 December 2025 -8 530 -8 294 \u2013 \u2013 -16 824
Book value at 1 January 2025 1 097 4 201 \u2013 \u2013 5 298
Book value at 31 December 2025 \u2013 3 956 \u2013 \u2013 3 956
\n A breakdown of the allocation of intangible assets between the companies is provided below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Intangible assets by company Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Arendals Fossekompani \u2013 \u2013 3 956 \u2013 \u2013 3 956
ENRX 234 261 12 970 \u2013 84 479 \u2013 331 710
NSSLGlobal 309 673 186 \u2013 \u2013 \u2013 309 859
Tekna \u2013 26 581 \u2013 3 866 13 857 44 304
Other investments 65 899 6 853 \u2013 96 057 \u2013 168 809
AFK Eiendom 738 \u2013 \u2013 \u2013 \u2013 738
Total intangible assets 610 571 46 590 3 956 184 402 13 857 859 376
\n \n \n \n Other intangible assets consist mainly of technology, patents and trademarks, customer relationships and customer contracts. Capitalised development cost consist mainly of software development and platform development. Concession rights in the parent company are amortised over the term of the concession (50 years). Other intangible assets are amortised over periods of 4 to 10 years. Goodwill is tested annually for impairment (see accounting policies and Note 21). Goodwill is allocated to and tested for impairment for the operating segments, which is the level goodwill is monitored by group management. The recoverable amount of goodwill is estimated based on value in use for the segments ENRX and NSSLGlobal. For the segments Tekna and Alytic/ Other investments, fair value less cost to sell is used to calculate the recoverable amount. The impairment testing for 2025 resulted in impairments of intangible assets totaling NOK 168 million. Estimated value in use is based on discounted future cash \ufb02ows. These measure the cash \ufb02ows based on market requirements of return and risk. Value in use for 2025 has been calculated in the same way as in 2024. Budgets have been applied for 2026 and long-term forecasts from strategy plans for the period up to 2030. In addition, a convergence period of 5 years is applied to bridge 2030 \ufb01nancials to a terminal period with an applied growth rate of 2.0% after the 5+5 year forecasting period. The risk-free interest rate has been assessed separately for each company depending on currency of cash \ufb02ows. Risk premiums between 4.1% and 5.0% were used in the calculations, depending on relevant markets, the nature of the business, maturity and uncertainty in forecasting. Moreover, scenario weighting and peer multiple analyses are used for sensitivity purposes. Special circumstances relating to the individual calculations are commented on below. ENRX The Required Rate of Return (WACC before tax) has been set to 11.7%. Revenue growth is based 2026 budget and board reviewed strategy forecast for the Heat business until 2030, outlining expected growth for the Heat products and services. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 14% may lead to impairment. Equivalently, a one percentage point change in WACC may cause impairment. \n \n \n \n As a result of the sale of 75% of ENRX\u2019 Charge business, impairments of intangible assets of NOK 127 million were made in the consolidated \ufb01nancials in 2025. In addition, impairments of NOK 7 million related to patents in ENRX were recognised in the consolidated \ufb01nancials. \n \n \n \n NSSLGlobal The Required Rate of Return (WACC before tax) has been set to 11.1%. Both revenue growth and EBITDA development in the forecast period are assumed moderate, with limited revenue growth and lower EBITDA margins compared to the last three-year average. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 78% may lead to impairment. Tekna Tekna is listed on Oslo Stock Exchange, and the market capitalisation of the company is considered as a best-estimate for fair value less cost to sell, and as such, the recoverable amount. The market value as per 31.12.2025 was MNOK 717, while the book value of equity of the company in the group accounts as per 31.12.2025 was MNOK 413. The market value can decrease by approximately 43% before an impairment may be needed. Other Investments As a result of Arendals Fossekompani deciding not to actively pursue new early phase investments and the resulting dissolution of the Alytic investment team, impairments of NOK 33 million were made in the consolidated \ufb01nancials in 2025 based on fair value less cost to sell. Research and development cost In 2025 development costs of tNOK 109 835 (tNOK 86 916) were capitalized. Other research and development costs in the Group are expensed as they arise and amounted to tNOK 112 219 in 2025 and tNOK 139 408 in 2024. \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326033158146": { "value": "\n \n Note 6 Intangible assets (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2024 1 384 750 714 768 12 250 798 351 33 070 2 943 189
Additions 22 554 \u2013 254 754 7 622 284 930
Disposal of companies and businesses -534 600 -369 377 \u2013 -823 576 -6 717 -1 734 270
Effect of movements in exchange rates 70 885 32 135 \u2013 7 365 405 110 792
Balance at 31 December 2024 921 035 400 081 12 250 236 895 34 380 1 604 640
Amortization and impairment losses
Balance at 1 January 2024 -45 149 -275 048 -7 804 -238 628 \u2013 -566 630
Amortization 207 -49 760 -245 -104 773 \u2013 -154 571
Impairment -13 781 -115 798 \u2013 \u2013 -129 579
Disposal of companies and businesses -220 859 189 127 \u2013 306 620 \u2013 274 888
Effect of movements in exchange rates 758 -19 964 \u2013 -2 968 \u2013 -22 173
Balance at 31 December 2024 -278 823 -271 444 -8 049 -39 749 \u2013 -598 065
Book value at 1 January 2024 1 339 601 439 720 4 446 559 723 33 070 2 376 559
Book value at 31 December 2024 642 211 128 637 4 201 197 146 34 380 1 006 576
2025
Balance at 1 January 2025 921 035 400 081 12 250 236 895 34 380 1 604 640
Additions \u2013 7 201 \u2013 97 853 11 981 117 035
Reclassi\ufb01cation from Under development \u2013 \u2013 \u2013 31 437 -31 437 \u2013
Disposal of companies and businesses -8 940 -14 005 \u2013 -50 670 -201 -73 816
Effect of movements in exchange rates -16 557 -11 088 \u2013 1 071 -865 -27 439
Balance at 31 December 2025 895 538 382 189 12 250 316 586 13 857 1 620 420
Amortization and impairment losses
Balance at 1 January 2025 -278 823 -271 444 -8 049 -39 749 \u2013 -598 065
Amortization \u2013 -21 030 -245 -32 550 \u2013 -53 825
Impairment -14 521 -70 851 \u2013 -82 523 \u2013 -167 895
Disposal of companies and businesses 8 921 19 415 \u2013 23 160 \u2013 51 495
Effect of movements in exchange rates -544 8 312 \u2013 -523 \u2013 7 245
Balance at 31 December 2025 -284 967 -335 599 -8 294 -132 184 \u2013 -761 044
Book value at 1 January 2025 642 211 128 637 4 201 197 146 34 380 1 006 576
Book value at 31 December 2025 610 571 46 590 3 956 184 402 13 857 859 376
\n \n \n \n \n Note 6 Intangible assets (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2024 8 530 12 250 \u2013 \u2013 20 780
Balance at 31 December 2024 8 530 12 250 \u2013 \u2013 20 780
Amortization and impairment losses
Balance at 1 January 2024 -6 179 -7 804 \u2013 \u2013 -13 983
Amortization -1 255 -245 \u2013 \u2013 -1 500
Balance at 31 December 2024 -7 434 -8 049 \u2013 \u2013 -15 483
Book value at 1 January 2024 2 351 4 446 \u2013 \u2013 6 797
Book value at 31 December 2024 1 097 4 201 \u2013 \u2013 5 298
2025
Balance at 1 January 2025 8 530 12 250 \u2013 \u2013 20 780
Balance at 31 December 2025 8 530 12 250 \u2013 \u2013 20 780
Amortization and impairment losses
Balance at 1 January 2025 -7 434 -8 049 \u2013 \u2013 -15 483
Amortization -1 097 -245 \u2013 \u2013 -1 342
Balance at 31 December 2025 -8 530 -8 294 \u2013 \u2013 -16 824
Book value at 1 January 2025 1 097 4 201 \u2013 \u2013 5 298
Book value at 31 December 2025 \u2013 3 956 \u2013 \u2013 3 956
\n A breakdown of the allocation of intangible assets between the companies is provided below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Intangible assets by company Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Arendals Fossekompani \u2013 \u2013 3 956 \u2013 \u2013 3 956
ENRX 234 261 12 970 \u2013 84 479 \u2013 331 710
NSSLGlobal 309 673 186 \u2013 \u2013 \u2013 309 859
Tekna \u2013 26 581 \u2013 3 866 13 857 44 304
Other investments 65 899 6 853 \u2013 96 057 \u2013 168 809
AFK Eiendom 738 \u2013 \u2013 \u2013 \u2013 738
Total intangible assets 610 571 46 590 3 956 184 402 13 857 859 376
\n \n \n \n \n Other intangible assets consist mainly of technology, patents and trademarks, customer relationships and customer contracts. Capitalised development cost consist mainly of software development and platform development. Concession rights in the parent company are amortised over the term of the concession (50 years). Other intangible assets are amortised over periods of 4 to 10 years. Goodwill is tested annually for impairment (see accounting policies and Note 21). Goodwill is allocated to and tested for impairment for the operating segments, which is the level goodwill is monitored by group management. The recoverable amount of goodwill is estimated based on value in use for the segments ENRX and NSSLGlobal. For the segments Tekna and Alytic/ Other investments, fair value less cost to sell is used to calculate the recoverable amount. The impairment testing for 2025 resulted in impairments of intangible assets totaling NOK 168 million. Estimated value in use is based on discounted future cash \ufb02ows. These measure the cash \ufb02ows based on market requirements of return and risk. Value in use for 2025 has been calculated in the same way as in 2024. Budgets have been applied for 2026 and long-term forecasts from strategy plans for the period up to 2030. In addition, a convergence period of 5 years is applied to bridge 2030 \ufb01nancials to a terminal period with an applied growth rate of 2.0% after the 5+5 year forecasting period. The risk-free interest rate has been assessed separately for each company depending on currency of cash \ufb02ows. Risk premiums between 4.1% and 5.0% were used in the calculations, depending on relevant markets, the nature of the business, maturity and uncertainty in forecasting. Moreover, scenario weighting and peer multiple analyses are used for sensitivity purposes. Special circumstances relating to the individual calculations are commented on below. ENRX The Required Rate of Return (WACC before tax) has been set to 11.7%. Revenue growth is based 2026 budget and board reviewed strategy forecast for the Heat business until 2030, outlining expected growth for the Heat products and services. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 14% may lead to impairment. Equivalently, a one percentage point change in WACC may cause impairment. \n \n \n \n As a result of the sale of 75% of ENRX\u2019 Charge business, impairments of intangible assets of NOK 127 million were made in the consolidated \ufb01nancials in 2025. In addition, impairments of NOK 7 million related to patents in ENRX were recognised in the consolidated \ufb01nancials. \n \n \n \n NSSLGlobal The Required Rate of Return (WACC before tax) has been set to 11.1%. Both revenue growth and EBITDA development in the forecast period are assumed moderate, with limited revenue growth and lower EBITDA margins compared to the last three-year average. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 78% may lead to impairment. Tekna Tekna is listed on Oslo Stock Exchange, and the market capitalisation of the company is considered as a best-estimate for fair value less cost to sell, and as such, the recoverable amount. The market value as per 31.12.2025 was MNOK 717, while the book value of equity of the company in the group accounts as per 31.12.2025 was MNOK 413. The market value can decrease by approximately 43% before an impairment may be needed. Other Investments As a result of Arendals Fossekompani deciding not to actively pursue new early phase investments and the resulting dissolution of the Alytic investment team, impairments of NOK 33 million were made in the consolidated \ufb01nancials in 2025 based on fair value less cost to sell. Research and development cost In 2025 development costs of tNOK 109 835 (tNOK 86 916) were capitalized. Other research and development costs in the Group are expensed as they arise and amounted to tNOK 112 219 in 2025 and tNOK 139 408 in 2024. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326033717586": { "value": "\n Note 6 Intangible assets (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2024 1 384 750 714 768 12 250 798 351 33 070 2 943 189
Additions 22 554 \u2013 254 754 7 622 284 930
Disposal of companies and businesses -534 600 -369 377 \u2013 -823 576 -6 717 -1 734 270
Effect of movements in exchange rates 70 885 32 135 \u2013 7 365 405 110 792
Balance at 31 December 2024 921 035 400 081 12 250 236 895 34 380 1 604 640
Amortization and impairment losses
Balance at 1 January 2024 -45 149 -275 048 -7 804 -238 628 \u2013 -566 630
Amortization 207 -49 760 -245 -104 773 \u2013 -154 571
Impairment -13 781 -115 798 \u2013 \u2013 -129 579
Disposal of companies and businesses -220 859 189 127 \u2013 306 620 \u2013 274 888
Effect of movements in exchange rates 758 -19 964 \u2013 -2 968 \u2013 -22 173
Balance at 31 December 2024 -278 823 -271 444 -8 049 -39 749 \u2013 -598 065
Book value at 1 January 2024 1 339 601 439 720 4 446 559 723 33 070 2 376 559
Book value at 31 December 2024 642 211 128 637 4 201 197 146 34 380 1 006 576
2025
Balance at 1 January 2025 921 035 400 081 12 250 236 895 34 380 1 604 640
Additions \u2013 7 201 \u2013 97 853 11 981 117 035
Reclassi\ufb01cation from Under development \u2013 \u2013 \u2013 31 437 -31 437 \u2013
Disposal of companies and businesses -8 940 -14 005 \u2013 -50 670 -201 -73 816
Effect of movements in exchange rates -16 557 -11 088 \u2013 1 071 -865 -27 439
Balance at 31 December 2025 895 538 382 189 12 250 316 586 13 857 1 620 420
Amortization and impairment losses
Balance at 1 January 2025 -278 823 -271 444 -8 049 -39 749 \u2013 -598 065
Amortization \u2013 -21 030 -245 -32 550 \u2013 -53 825
Impairment -14 521 -70 851 \u2013 -82 523 \u2013 -167 895
Disposal of companies and businesses 8 921 19 415 \u2013 23 160 \u2013 51 495
Effect of movements in exchange rates -544 8 312 \u2013 -523 \u2013 7 245
Balance at 31 December 2025 -284 967 -335 599 -8 294 -132 184 \u2013 -761 044
Book value at 1 January 2025 642 211 128 637 4 201 197 146 34 380 1 006 576
Book value at 31 December 2025 610 571 46 590 3 956 184 402 13 857 859 376
\n \n \n Note 6 Intangible assets (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2024 8 530 12 250 \u2013 \u2013 20 780
Balance at 31 December 2024 8 530 12 250 \u2013 \u2013 20 780
Amortization and impairment losses
Balance at 1 January 2024 -6 179 -7 804 \u2013 \u2013 -13 983
Amortization -1 255 -245 \u2013 \u2013 -1 500
Balance at 31 December 2024 -7 434 -8 049 \u2013 \u2013 -15 483
Book value at 1 January 2024 2 351 4 446 \u2013 \u2013 6 797
Book value at 31 December 2024 1 097 4 201 \u2013 \u2013 5 298
2025
Balance at 1 January 2025 8 530 12 250 \u2013 \u2013 20 780
Balance at 31 December 2025 8 530 12 250 \u2013 \u2013 20 780
Amortization and impairment losses
Balance at 1 January 2025 -7 434 -8 049 \u2013 \u2013 -15 483
Amortization -1 097 -245 \u2013 \u2013 -1 342
Balance at 31 December 2025 -8 530 -8 294 \u2013 \u2013 -16 824
Book value at 1 January 2025 1 097 4 201 \u2013 \u2013 5 298
Book value at 31 December 2025 \u2013 3 956 \u2013 \u2013 3 956
\n A breakdown of the allocation of intangible assets between the companies is provided below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Intangible assets by company Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Arendals Fossekompani \u2013 \u2013 3 956 \u2013 \u2013 3 956
ENRX 234 261 12 970 \u2013 84 479 \u2013 331 710
NSSLGlobal 309 673 186 \u2013 \u2013 \u2013 309 859
Tekna \u2013 26 581 \u2013 3 866 13 857 44 304
Other investments 65 899 6 853 \u2013 96 057 \u2013 168 809
AFK Eiendom 738 \u2013 \u2013 \u2013 \u2013 738
Total intangible assets 610 571 46 590 3 956 184 402 13 857 859 376
\n \n \n Other intangible assets consist mainly of technology, patents and trademarks, customer relationships and customer contracts. Capitalised development cost consist mainly of software development and platform development. Concession rights in the parent company are amortised over the term of the concession (50 years). Other intangible assets are amortised over periods of 4 to 10 years. Goodwill is tested annually for impairment (see accounting policies and Note 21). Goodwill is allocated to and tested for impairment for the operating segments, which is the level goodwill is monitored by group management. The recoverable amount of goodwill is estimated based on value in use for the segments ENRX and NSSLGlobal. For the segments Tekna and Alytic/ Other investments, fair value less cost to sell is used to calculate the recoverable amount. The impairment testing for 2025 resulted in impairments of intangible assets totaling NOK 168 million. Estimated value in use is based on discounted future cash \ufb02ows. These measure the cash \ufb02ows based on market requirements of return and risk. Value in use for 2025 has been calculated in the same way as in 2024. Budgets have been applied for 2026 and long-term forecasts from strategy plans for the period up to 2030. In addition, a convergence period of 5 years is applied to bridge 2030 \ufb01nancials to a terminal period with an applied growth rate of 2.0% after the 5+5 year forecasting period. The risk-free interest rate has been assessed separately for each company depending on currency of cash \ufb02ows. Risk premiums between 4.1% and 5.0% were used in the calculations, depending on relevant markets, the nature of the business, maturity and uncertainty in forecasting. Moreover, scenario weighting and peer multiple analyses are used for sensitivity purposes. Special circumstances relating to the individual calculations are commented on below. ENRX The Required Rate of Return (WACC before tax) has been set to 11.7%. Revenue growth is based 2026 budget and board reviewed strategy forecast for the Heat business until 2030, outlining expected growth for the Heat products and services. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 14% may lead to impairment. Equivalently, a one percentage point change in WACC may cause impairment. \n \n \n \n As a result of the sale of 75% of ENRX\u2019 Charge business, impairments of intangible assets of NOK 127 million were made in the consolidated \ufb01nancials in 2025. In addition, impairments of NOK 7 million related to patents in ENRX were recognised in the consolidated \ufb01nancials. \n \n \n \n NSSLGlobal The Required Rate of Return (WACC before tax) has been set to 11.1%. Both revenue growth and EBITDA development in the forecast period are assumed moderate, with limited revenue growth and lower EBITDA margins compared to the last three-year average. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 78% may lead to impairment. Tekna Tekna is listed on Oslo Stock Exchange, and the market capitalisation of the company is considered as a best-estimate for fair value less cost to sell, and as such, the recoverable amount. The market value as per 31.12.2025 was MNOK 717, while the book value of equity of the company in the group accounts as per 31.12.2025 was MNOK 413. The market value can decrease by approximately 43% before an impairment may be needed. Other Investments As a result of Arendals Fossekompani deciding not to actively pursue new early phase investments and the resulting dissolution of the Alytic investment team, impairments of NOK 33 million were made in the consolidated \ufb01nancials in 2025 based on fair value less cost to sell. Research and development cost In 2025 development costs of tNOK 109 835 (tNOK 86 916) were capitalized. Other research and development costs in the Group are expensed as they arise and amounted to tNOK 112 219 in 2025 and tNOK 139 408 in 2024. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326034107251": { "value": "\n \n \n Note 7 Other operating costs (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Other operating cost
Contractors 20 135 10 549 \u2013 \u2013
Maintenance property, plant and equipment 55 894 61 285 31 722 36 561
Loss sales of PPE 791 89 \u2013 \u2013
Premises, service and of\ufb01ce costs 46 464 50 214 399 1 400
Audit and other fees 85 784 73 092 22 043 15 271
Consession fees 3 366 3 365 3 366 3 365
Company cars, lifts and trucks 7 974 10 747 305 462
Communication costs 3 237 4 400 \u2013 \u2013
Travelling costs, indirect 25 581 32 230 2 575 2 882
Sales and marketing costs 35 021 48 632 3 698 4 080
Manufacturing indirect costs 24 399 32 089 127 126
Other operating costs (Misc.) 78 678 84 059 8 341 11 054
Insurances 14 370 16 392 3 576 3 411
ICT costs 70 154 66 593 9 767 11 140
Property tax 14 750 16 494 9 444 9 327
R&D costs 4 508 12 129 \u2013 \u2013
Loss allowance 3 030 2 070 \u2013 \u2013
Operating costs, IC \u2013 \u2013 488 4 425
Restructuring 40 445 \u2013 \u2013 \u2013
Other direct costs 60 226 69 546 \u2013 \u2013
Other operating expenses 594 806 593 974 95 852 103 503
Remuneration to auditor
Statutory audit 20 567 19 127 7 158 6 129
Other assurance services 1 097 1 607 279 165
Tax advice 1 334 1 616 294 470
Other non-audit services 1 352 1 071 632 109
Total remuneration to auditor 24 350 23 421 8 363 6 872
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326034457378": { "value": "\n Note 7 Other operating costs (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Other operating cost
Contractors 20 135 10 549 \u2013 \u2013
Maintenance property, plant and equipment 55 894 61 285 31 722 36 561
Loss sales of PPE 791 89 \u2013 \u2013
Premises, service and of\ufb01ce costs 46 464 50 214 399 1 400
Audit and other fees 85 784 73 092 22 043 15 271
Consession fees 3 366 3 365 3 366 3 365
Company cars, lifts and trucks 7 974 10 747 305 462
Communication costs 3 237 4 400 \u2013 \u2013
Travelling costs, indirect 25 581 32 230 2 575 2 882
Sales and marketing costs 35 021 48 632 3 698 4 080
Manufacturing indirect costs 24 399 32 089 127 126
Other operating costs (Misc.) 78 678 84 059 8 341 11 054
Insurances 14 370 16 392 3 576 3 411
ICT costs 70 154 66 593 9 767 11 140
Property tax 14 750 16 494 9 444 9 327
R&D costs 4 508 12 129 \u2013 \u2013
Loss allowance 3 030 2 070 \u2013 \u2013
Operating costs, IC \u2013 \u2013 488 4 425
Restructuring 40 445 \u2013 \u2013 \u2013
Other direct costs 60 226 69 546 \u2013 \u2013
Other operating expenses 594 806 593 974 95 852 103 503
Remuneration to auditor
Statutory audit 20 567 19 127 7 158 6 129
Other assurance services 1 097 1 607 279 165
Tax advice 1 334 1 616 294 470
Other non-audit services 1 352 1 071 632 109
Total remuneration to auditor 24 350 23 421 8 363 6 872
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326033957627": { "value": "\n \n \n Note 8 Finance income and \ufb01nance costs (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Finance income
Interest income, intercompany \u2013 \u2013 41 262 73 096
Interest income 62 037 94 527 40 788 42 334
Currency exchange income 24 237 19 226 710 13 196
Other \ufb01nance income 28 516 1 328 \u2013 7
Gain on partial sale of subsidiaries \u2013 \u2013 2 409 607
Gain on total sale of subsidiaries 31 967 -12 \u2013 3 265 046
Dividend income 44 008 383 44 008 361
Dividend income, intercompany \u2013 \u2013 111 233 107 314
Finance income 190 766 115 452 240 409 3 501 961
Finance cost
Interest expense 68 236 106 211 32 667 70 449
Interest expense cashpool 7 981 37 753 \u2013 \u2013
Interest expense on lease 11 597 9 959 3 012 3 072
Currency exchange expense 30 901 2 042 \u2013 328
Other \ufb01nance cost * 47 762 56 879 -4 484 34 606
Impairment loss on subsidiaries \u2013 \u2013 202 000 \u2013
Loss on partial sale of subsidiary \u2013 \u2013 379 1 467
Loss on total sale of subsidiary \u2013 \u2013 \u2013 27 141
Impairment loss IC receivables \u2013 \u2013 3 827 965 788
Impairment loss \ufb01nancial assets -2 552 49 367 \u2013 11 425
Translation differences 116 -14 119 \u2013 \u2013
Finance costs 164 041 248 090 237 402 1 114 276
Net \ufb01nancial items 26 725 -132 639 3 007 2 387 685
\n * Include fair value adjustments of investments\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326034701521": { "value": "\n \n Note 8 Finance income and \ufb01nance costs (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Finance income
Interest income, intercompany \u2013 \u2013 41 262 73 096
Interest income 62 037 94 527 40 788 42 334
Currency exchange income 24 237 19 226 710 13 196
Other \ufb01nance income 28 516 1 328 \u2013 7
Gain on partial sale of subsidiaries \u2013 \u2013 2 409 607
Gain on total sale of subsidiaries 31 967 -12 \u2013 3 265 046
Dividend income 44 008 383 44 008 361
Dividend income, intercompany \u2013 \u2013 111 233 107 314
Finance income 190 766 115 452 240 409 3 501 961
Finance cost
Interest expense 68 236 106 211 32 667 70 449
Interest expense cashpool 7 981 37 753 \u2013 \u2013
Interest expense on lease 11 597 9 959 3 012 3 072
Currency exchange expense 30 901 2 042 \u2013 328
Other \ufb01nance cost * 47 762 56 879 -4 484 34 606
Impairment loss on subsidiaries \u2013 \u2013 202 000 \u2013
Loss on partial sale of subsidiary \u2013 \u2013 379 1 467
Loss on total sale of subsidiary \u2013 \u2013 \u2013 27 141
Impairment loss IC receivables \u2013 \u2013 3 827 965 788
Impairment loss \ufb01nancial assets -2 552 49 367 \u2013 11 425
Translation differences 116 -14 119 \u2013 \u2013
Finance costs 164 041 248 090 237 402 1 114 276
Net \ufb01nancial items 26 725 -132 639 3 007 2 387 685
\n * Include fair value adjustments of investments\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326034813920": { "value": "\n Note 8 Finance income and \ufb01nance costs (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Finance income
Interest income, intercompany \u2013 \u2013 41 262 73 096
Interest income 62 037 94 527 40 788 42 334
Currency exchange income 24 237 19 226 710 13 196
Other \ufb01nance income 28 516 1 328 \u2013 7
Gain on partial sale of subsidiaries \u2013 \u2013 2 409 607
Gain on total sale of subsidiaries 31 967 -12 \u2013 3 265 046
Dividend income 44 008 383 44 008 361
Dividend income, intercompany \u2013 \u2013 111 233 107 314
Finance income 190 766 115 452 240 409 3 501 961
Finance cost
Interest expense 68 236 106 211 32 667 70 449
Interest expense cashpool 7 981 37 753 \u2013 \u2013
Interest expense on lease 11 597 9 959 3 012 3 072
Currency exchange expense 30 901 2 042 \u2013 328
Other \ufb01nance cost * 47 762 56 879 -4 484 34 606
Impairment loss on subsidiaries \u2013 \u2013 202 000 \u2013
Loss on partial sale of subsidiary \u2013 \u2013 379 1 467
Loss on total sale of subsidiary \u2013 \u2013 \u2013 27 141
Impairment loss IC receivables \u2013 \u2013 3 827 965 788
Impairment loss \ufb01nancial assets -2 552 49 367 \u2013 11 425
Translation differences 116 -14 119 \u2013 \u2013
Finance costs 164 041 248 090 237 402 1 114 276
Net \ufb01nancial items 26 725 -132 639 3 007 2 387 685
\n * Include fair value adjustments of investments\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326035028066": { "value": "\n \n Note 9 Tax Note 9.1 Tax expense (1 000 NOK) Ordinary income tax in Norway: Ordinary income tax Ordinary income tax on general income. The tax rate was 22% in 2024 and 2025. The 22% tax rate was used to calculate deferred tax assets and deferred tax liabilities as at 31 December 2025. Special tax rules for Norwegian energy companies comprise the following elements: Natural resource tax Natural resource tax of 1.3 \u00f8re per kWh of the company\u2019s average annual production in the past seven years. Estimated natural resource tax is deducted from the company\u2019s tax payable on general income. Natural resource tax still has to be paid in years when no tax is calculated as being payable. The amount is recognisedas a receivable and is offset against tax payable on general income in subsequent years.Natural resource tax accrues to the municipalities and counties in the concession area. Resource rent tax Taxation of income from use of natural resources like hydropower. The resource rent tax for hydropower is determined for each individual power station and accrues to the state. This tax is based on gross resource rent income less operating costs and tax-free allowances. Resource rent income is based on market prices and therefore differs slightly from the company\u2019s recognised sales \ufb01gures. Effective resource rent tax on hydropower has been increased from 37% to 45% with effect from the 2022 \ufb01scal year. Small hydropower stations do not pay resource rent tax. Corporate tax is calculated before resource rent tax on hydropower. An effective resource rent tax rate of 45% therefore means that the formal resource rent tax is set at 57.7%. The total marginal tax (resource rent tax and corporate tax) will then be 67% for hydropower. In addition, in 2023 high-price contribution was set at 23% of power revenues that exceed NOK 0.70 per kWh. This means that total marginal tax will be 90% for hydropower exceeding NOK 0.70 per kWh. High-price contribution tax was removed from October 2023.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Current tax expense
Natural resource tax for the year \u2013 \u2013 \u2013 \u2013
Tax payable on general income less natural resource tax 161 100 178 127 49 326 38 221
High-price tax contribution \u2013 \u2013 \u2013 \u2013
Adjustment for previous years 1 803 -409 -1 316 -317
Adjustment for disposals \u2013 -11 494 \u2013 \u2013
Resource rent tax payable for the year 97 341 99 407 97 341 99 407
Total current tax 260 244 265 631 145 352 137 311
Deferred tax expense
Effect of change in temporary differences -47 904 4 015 1 215 986
Effect of changed tax rate \u2013 8 \u2013 \u2013
Effect of change in temporary differences, resource rent tax \u2013 \u2013 \u2013 \u2013
Effect of changed tax rate, resource rent tax \u2013 \u2013 \u2013 \u2013
Total deferred tax expense -47 904 4 023 1 215 986
Total tax expense in the income statement 212 340 269 654 146 566 138 297
Reconciliation of effective tax rate
Total pre tax income 60 622 3 257 718 175 087 2 561 645
Adjustment for disposals \u2013 -46 896 \u2013 \u2013
Tax based on current ordinary tax rate -267 467 494 093 38 519 563 562
Resource rent tax for the year 97 341 99 406 97 341 99 407
Effect of different tax rates abroad 9 062 14 651 \u2013 \u2013
Calculated tax -161 064 561 253 135 860 662 969
Effect of non-deductible expenses 288 407 356 403 45 680 217 862
Effect of non-taxable income 4 706 -664 411 -33 658 -742 216
Effect of unrecognised tax loss carryforward 83 708 16 418 \u2013 \u2013
Effect of changed tax rates -142 -96 \u2013 \u2013
Effect of changed tax assessments for previous years -7 030 -5 474 \u2013 \u2013
Over-/underprovision relating to previous years 3 752 5 562 -1 316 -317
Tax expense in reconciliation of effective tax rate 212 336 269 654 146 566 138 297
Current ordinary tax rate in Norway 22,0% 22,0% 22,0% 22,0%
Effective tax rate 350,3 % 9,7% 83,7% 5,4%
Tax recognised in other comprehensive income (OCI)
Tax on cash \ufb02ow hedges that may be reclassi\ufb01ed to P&L -595 -207 \u2013 \u2013
Tax on OCI that will not be reclassi\ufb01ed to P&L -70 -1 797 -70 -1 797
Total tax recognised in OCI -666 -2 004 -70 -1 797
\n Tax payable: Tax payable of kNOK 197 131 (2024: kNOK 209 348 ) for the Group and kNOK 146 667 (2024: kNOK 137 628) for the parent company consists of unassessed tax payable for the current period. \n \n \n \n Note 9.1 Tax expense cont. (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Assets Liabilities Net
Group 2025 2024 2025 2024 2025 2024
Property, plant and equipment 26 823 21 619 -21 314 -43 952 5 509 -22 333
Goodwill, intangible assets 39 944 -24 250 -21 200 -24 211 -20 256
Non-current receivables and liabilities in foreign currency \u2013 3 054 -3 363 -13 008 -3 363 -9 954
Construction contracts \u2013 \u2013 -2 359 -6 780 -2 359 -6 780
Inventories 12 451 10 941 -189 -608 12 262 10 333
Trade and other receivables 1 067 2 960 \u2013 \u2013 1 067 2 960
Leases 4 894 30 252 -1 322 -1 490 3 572 28 763
Untaxed gains and losses 285 356 \u2013 -6 285 350
Provisions 24 739 19 717 -2 199 -56 22 540 19 661
Other assets 4 222 -45 \u2013 -316 4 222 -361
Financial instruments -4 423 598 -25 -150 -4 448 448
Employee bene\ufb01ts 219 553 -3 727 -4 306 -3 508 -3 753
Tax loss carryforward 244 169 307 644 \u2013 896 244 169 308 540
Unrecognised tax loss carryforward -192 283 -273 747 \u2013 -3 118 -192 283 -276 866
Total deferred ordinary income tax 122 163 124 848 -58 749 -94 095 63 414 30 753
PPE, resource rent tax 30 690 31 358 \u2013 \u2013 30 690 31 358
Total deferred resource rent tax 30 690 31 358 \u2013 \u2013 30 690 31 358
Deferred tax asset/liability 152 853 156 206 -58 749 -94 095 94 104 62 112
Offsetting of assets and liabilities -33 416 -48 979 33 416 48 979 \u2013 \u2013
Net deferred tax asset/liability 119 437 107 228 -25 332 -45 116 94 104 62 112
Recognised tax loss carryforward 51 886 33 897 \u2013 -2 222 51 886 31 675
Reconciliation change in deferred tax assets
Change in deferred tax assets \u2013 \u2013 \u2013 \u2013 31 993 \u2013
Deferred tax disposals \u2013 \u2013 \u2013 \u2013 7 003 \u2013
Tax Other Comprehensive Income \u2013 \u2013 \u2013 \u2013 666 \u2013
Tax on Group contribution \u2013 \u2013 \u2013 \u2013 10 785 \u2013
Effects Foreign Exchange \u2013 \u2013 \u2013 \u2013 -2 542 \u2013
Sum effect change temporary diff. \u2013 \u2013 \u2013 \u2013 47 904 \u2013
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Assets Liabilities Net
Parent Company 2025 2024 2025 2024 2025 2024
Property, plant and equipment 14 418 14 927 \u2013 \u2013 14 418 14 927
Leases 801 559 \u2013 \u2013 801 559
Gains and losses account 35 43 \u2013 \u2013 35 43
Employee bene\ufb01ts \u2013 \u2013 -3 727 -3 386 -3 727 -3 386
Total deferred ordinary income tax 15 254 15 529 -3 727 -3 386 11 526 12 143
PPE, resource rent tax 30 690 31 358 \u2013 \u2013 30 690 31 358
Total deferred resource rent tax 30 690 31 358 \u2013 \u2013 30 690 31 358
Deferred tax asset/liability 45 944 46 888 -3 727 -3 386 42 216 43 501
Offsetting of assets and liabilities -3 727 -3 386 3 727 3 386 \u2013 \u2013
Net deferred tax asset/liability 42 216 43 501 \u2013 \u2013 42 216 43 501
\n \n \n Note 9.2 Recognised tax loss carryforward per country (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Norway 29 953 18 837
Germany 17 867 8 640
France 4 005 3 988
Other 62 209
Total 51 886 31 675
\n \n \n \n Note 9.3 Change in deferred tax over the year (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2024 Total Opening Balance Changes in Net Income Reclassi- \ufb01cation From OCI Change in tax loss carry-forward Group Contribution N-GAAP Total Effect from Foreign Exchange Closing Balance
Ordinary income tax
Property, plant and equipment -20 000 -11 484 6 926 \u2013 \u2013 \u2013 2 225 -22 333
Goodwill, intangible assets -91 031 -3 293 75 988 \u2013 \u2013 \u2013 -1 921 -20 256
Non-current rec. and liab. in for. currency -7 900 -1 807 \u2013 \u2013 \u2013 \u2013 -247 -9 954
Construction contracts -6 535 -3 536 3 416 \u2013 \u2013 \u2013 -125 -6 780
Inventories 8 190 1 624 -875 \u2013 \u2013 \u2013 1 394 10 333
Trade and other receivables 1 449 3 -481 \u2013 \u2013 \u2013 170 1 140
Leases 17 615 16 037 -4 150 \u2013 \u2013 \u2013 1 081 30 583
Gains and losses account -3 630 -88 4 068 \u2013 \u2013 \u2013 350
Provisions 16 730 416 -4 943 \u2013 \u2013 \u2013 5 808 18 011
Other items 778 731 120 \u2013 \u2013 \u2013 -339 1 289
Financial instruments 656 -2 848 \u2013 -207 \u2013 2 847 \u2013 448
Employee bene\ufb01ts -1 937 -773 745 -1 797 \u2013 \u2013 10 -3 753
Tax loss carryforward 48 277 1 759 -19 155 \u2013 -23 -884 1 701 31 675
Total ordinary income tax -37 339 -3 258 61 658 -2 004 -23 1 963 9 756 30 753
Property, plant and equipment 32 123 -765 \u2013 \u2013 \u2013 \u2013 \u2013 31 358
Total resource rent tax 32 123 -765 \u2013 \u2013 \u2013 \u2013 \u2013 31 358
Total change in deferred tax -5 216 -4 023 61 658 -2 004 -23 1 963 9 756 62 112
Group 2025
Ordinary income tax
Property, plant and equipment -22 333 26 643 9 178 \u2013 \u2013 \u2013 83 13 571
Goodwill, intangible assets -20 256 -2 128 23 \u2013 \u2013 \u2013 87 -22 273
Non-current rec. and liab. in for. currency -9 954 7 015 \u2013 \u2013 \u2013 \u2013 784 -2 155
Construction contracts -6 780 4 415 \u2013 \u2013 \u2013 \u2013 5 -2 359
Inventories 10 333 2 353 \u2013 \u2013 \u2013 \u2013 -423 12 262
Trade and other receivables 1 140 13 1 \u2013 \u2013 \u2013 -87 1 067
Leases 30 583 -26 804 -1 \u2013 \u2013 \u2013 -87 3 691
Gains and losses account 350 -65 \u2013 \u2013 \u2013 \u2013 \u2013 285
Provisions 18 011 5 156 2 652 \u2013 \u2013 \u2013 -1 049 24 770
Other items 1 289 2 052 \u2013 \u2013 \u2013 \u2013 -147 3 195
Financial instruments 448 -2 967 \u2013 -595 \u2013 -1 335 \u2013 -4 448
Employee bene\ufb01ts -3 753 311 \u2013 -70 \u2013 \u2013 5 -3 508
Tax loss carryforward 31 675 32 577 \u2013 \u2013 -13 877 229 50 603
Total ordinary income tax 30 753 48 572 11 853 -666 \u2013 -15 212 -600 74 701
Property, plant and equipment 31 358 -668 \u2013 \u2013 \u2013 \u2013 \u2013 30 690
Total resource rent tax 31 358 -668 \u2013 \u2013 \u2013 \u2013 \u2013 30 690
Total change in deferred tax 62 112 47 904 11 853 -666 \u2013 -15 212 -600 105 391
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2024 Total Opening Balance Changes in Net Income Reclassi- \ufb01cation From OCI Change in tax loss carry-forward Group Contribution N-GAAP Total Effect from Foreign Exchange Closing Balance
Ordinary income tax
Property, plant and equipment 15 295 -368 \u2013 \u2013 \u2013 \u2013 \u2013 14 927
Leases 297 263 \u2013 \u2013 \u2013 \u2013 \u2013 559
Gains and losses account 54 -11 \u2013 \u2013 43
Employee bene\ufb01ts -1 484 -105 \u2013 -1 797 \u2013 \u2013 \u2013 -3 386
Total ordinary income tax 14 162 -222 \u2013 -1 797 \u2013 \u2013 \u2013 12 143
Property, plant and equipment 32 123 -765 \u2013 \u2013 \u2013 \u2013 \u2013 31 358
Total resource rent tax 32 123 -765 \u2013 \u2013 \u2013 \u2013 \u2013 31 358
Total change in deferred tax 46 285 -986 \u2013 -1 797 \u2013 \u2013 \u2013 43 501
Parent Company 2025
Ordinary income tax
Property, plant and equipment 14 927 -509 \u2013 \u2013 \u2013 \u2013 \u2013 14 418
Leases 559 242 \u2013 \u2013 \u2013 \u2013 \u2013 801
Gains and losses account 43 -9 \u2013 \u2013 \u2013 \u2013 \u2013 35
Financial instruments \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Employee bene\ufb01ts -3 386 -271 \u2013 -70 \u2013 \u2013 \u2013 -3 727
Tax loss carryforward \u2013 \u2013 \u2013 \u2013
Total ordinary income tax 12 143 -547 \u2013 -70 \u2013 \u2013 \u2013 11 526
Property, plant and equipment 31 358 -668 \u2013 \u2013 \u2013 \u2013 \u2013 30 690
Loss carried forward - Resource rent \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Total resource rent tax 31 358 -668 \u2013 \u2013 \u2013 \u2013 \u2013 30 690
Total change in deferred tax 43 501 -1 215 \u2013 -70 \u2013 \u2013 \u2013 42 216
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326040632063": { "value": "\n Note 9 Tax Note 9.1 Tax expense (1 000 NOK) Ordinary income tax in Norway: Ordinary income tax Ordinary income tax on general income. The tax rate was 22% in 2024 and 2025. The 22% tax rate was used to calculate deferred tax assets and deferred tax liabilities as at 31 December 2025. Special tax rules for Norwegian energy companies comprise the following elements: Natural resource tax Natural resource tax of 1.3 \u00f8re per kWh of the company\u2019s average annual production in the past seven years. Estimated natural resource tax is deducted from the company\u2019s tax payable on general income. Natural resource tax still has to be paid in years when no tax is calculated as being payable. The amount is recognisedas a receivable and is offset against tax payable on general income in subsequent years.Natural resource tax accrues to the municipalities and counties in the concession area. Resource rent tax Taxation of income from use of natural resources like hydropower. The resource rent tax for hydropower is determined for each individual power station and accrues to the state. This tax is based on gross resource rent income less operating costs and tax-free allowances. Resource rent income is based on market prices and therefore differs slightly from the company\u2019s recognised sales \ufb01gures. Effective resource rent tax on hydropower has been increased from 37% to 45% with effect from the 2022 \ufb01scal year. Small hydropower stations do not pay resource rent tax. Corporate tax is calculated before resource rent tax on hydropower. An effective resource rent tax rate of 45% therefore means that the formal resource rent tax is set at 57.7%. The total marginal tax (resource rent tax and corporate tax) will then be 67% for hydropower. In addition, in 2023 high-price contribution was set at 23% of power revenues that exceed NOK 0.70 per kWh. This means that total marginal tax will be 90% for hydropower exceeding NOK 0.70 per kWh. High-price contribution tax was removed from October 2023.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Current tax expense
Natural resource tax for the year \u2013 \u2013 \u2013 \u2013
Tax payable on general income less natural resource tax 161 100 178 127 49 326 38 221
High-price tax contribution \u2013 \u2013 \u2013 \u2013
Adjustment for previous years 1 803 -409 -1 316 -317
Adjustment for disposals \u2013 -11 494 \u2013 \u2013
Resource rent tax payable for the year 97 341 99 407 97 341 99 407
Total current tax 260 244 265 631 145 352 137 311
Deferred tax expense
Effect of change in temporary differences -47 904 4 015 1 215 986
Effect of changed tax rate \u2013 8 \u2013 \u2013
Effect of change in temporary differences, resource rent tax \u2013 \u2013 \u2013 \u2013
Effect of changed tax rate, resource rent tax \u2013 \u2013 \u2013 \u2013
Total deferred tax expense -47 904 4 023 1 215 986
Total tax expense in the income statement 212 340 269 654 146 566 138 297
Reconciliation of effective tax rate
Total pre tax income 60 622 3 257 718 175 087 2 561 645
Adjustment for disposals \u2013 -46 896 \u2013 \u2013
Tax based on current ordinary tax rate -267 467 494 093 38 519 563 562
Resource rent tax for the year 97 341 99 406 97 341 99 407
Effect of different tax rates abroad 9 062 14 651 \u2013 \u2013
Calculated tax -161 064 561 253 135 860 662 969
Effect of non-deductible expenses 288 407 356 403 45 680 217 862
Effect of non-taxable income 4 706 -664 411 -33 658 -742 216
Effect of unrecognised tax loss carryforward 83 708 16 418 \u2013 \u2013
Effect of changed tax rates -142 -96 \u2013 \u2013
Effect of changed tax assessments for previous years -7 030 -5 474 \u2013 \u2013
Over-/underprovision relating to previous years 3 752 5 562 -1 316 -317
Tax expense in reconciliation of effective tax rate 212 336 269 654 146 566 138 297
Current ordinary tax rate in Norway 22,0% 22,0% 22,0% 22,0%
Effective tax rate 350,3 % 9,7% 83,7% 5,4%
Tax recognised in other comprehensive income (OCI)
Tax on cash \ufb02ow hedges that may be reclassi\ufb01ed to P&L -595 -207 \u2013 \u2013
Tax on OCI that will not be reclassi\ufb01ed to P&L -70 -1 797 -70 -1 797
Total tax recognised in OCI -666 -2 004 -70 -1 797
\n Tax payable: Tax payable of kNOK 197 131 (2024: kNOK 209 348 ) for the Group and kNOK 146 667 (2024: kNOK 137 628) for the parent company consists of unassessed tax payable for the current period. \n \n Note 9.1 Tax expense cont. (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Assets Liabilities Net
Group 2025 2024 2025 2024 2025 2024
Property, plant and equipment 26 823 21 619 -21 314 -43 952 5 509 -22 333
Goodwill, intangible assets 39 944 -24 250 -21 200 -24 211 -20 256
Non-current receivables and liabilities in foreign currency \u2013 3 054 -3 363 -13 008 -3 363 -9 954
Construction contracts \u2013 \u2013 -2 359 -6 780 -2 359 -6 780
Inventories 12 451 10 941 -189 -608 12 262 10 333
Trade and other receivables 1 067 2 960 \u2013 \u2013 1 067 2 960
Leases 4 894 30 252 -1 322 -1 490 3 572 28 763
Untaxed gains and losses 285 356 \u2013 -6 285 350
Provisions 24 739 19 717 -2 199 -56 22 540 19 661
Other assets 4 222 -45 \u2013 -316 4 222 -361
Financial instruments -4 423 598 -25 -150 -4 448 448
Employee bene\ufb01ts 219 553 -3 727 -4 306 -3 508 -3 753
Tax loss carryforward 244 169 307 644 \u2013 896 244 169 308 540
Unrecognised tax loss carryforward -192 283 -273 747 \u2013 -3 118 -192 283 -276 866
Total deferred ordinary income tax 122 163 124 848 -58 749 -94 095 63 414 30 753
PPE, resource rent tax 30 690 31 358 \u2013 \u2013 30 690 31 358
Total deferred resource rent tax 30 690 31 358 \u2013 \u2013 30 690 31 358
Deferred tax asset/liability 152 853 156 206 -58 749 -94 095 94 104 62 112
Offsetting of assets and liabilities -33 416 -48 979 33 416 48 979 \u2013 \u2013
Net deferred tax asset/liability 119 437 107 228 -25 332 -45 116 94 104 62 112
Recognised tax loss carryforward 51 886 33 897 \u2013 -2 222 51 886 31 675
Reconciliation change in deferred tax assets
Change in deferred tax assets \u2013 \u2013 \u2013 \u2013 31 993 \u2013
Deferred tax disposals \u2013 \u2013 \u2013 \u2013 7 003 \u2013
Tax Other Comprehensive Income \u2013 \u2013 \u2013 \u2013 666 \u2013
Tax on Group contribution \u2013 \u2013 \u2013 \u2013 10 785 \u2013
Effects Foreign Exchange \u2013 \u2013 \u2013 \u2013 -2 542 \u2013
Sum effect change temporary diff. \u2013 \u2013 \u2013 \u2013 47 904 \u2013
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Assets Liabilities Net
Parent Company 2025 2024 2025 2024 2025 2024
Property, plant and equipment 14 418 14 927 \u2013 \u2013 14 418 14 927
Leases 801 559 \u2013 \u2013 801 559
Gains and losses account 35 43 \u2013 \u2013 35 43
Employee bene\ufb01ts \u2013 \u2013 -3 727 -3 386 -3 727 -3 386
Total deferred ordinary income tax 15 254 15 529 -3 727 -3 386 11 526 12 143
PPE, resource rent tax 30 690 31 358 \u2013 \u2013 30 690 31 358
Total deferred resource rent tax 30 690 31 358 \u2013 \u2013 30 690 31 358
Deferred tax asset/liability 45 944 46 888 -3 727 -3 386 42 216 43 501
Offsetting of assets and liabilities -3 727 -3 386 3 727 3 386 \u2013 \u2013
Net deferred tax asset/liability 42 216 43 501 \u2013 \u2013 42 216 43 501
\n \n \n Note 9.2 Recognised tax loss carryforward per country (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Norway 29 953 18 837
Germany 17 867 8 640
France 4 005 3 988
Other 62 209
Total 51 886 31 675
\n \n Note 9.3 Change in deferred tax over the year (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2024 Total Opening Balance Changes in Net Income Reclassi- \ufb01cation From OCI Change in tax loss carry-forward Group Contribution N-GAAP Total Effect from Foreign Exchange Closing Balance
Ordinary income tax
Property, plant and equipment -20 000 -11 484 6 926 \u2013 \u2013 \u2013 2 225 -22 333
Goodwill, intangible assets -91 031 -3 293 75 988 \u2013 \u2013 \u2013 -1 921 -20 256
Non-current rec. and liab. in for. currency -7 900 -1 807 \u2013 \u2013 \u2013 \u2013 -247 -9 954
Construction contracts -6 535 -3 536 3 416 \u2013 \u2013 \u2013 -125 -6 780
Inventories 8 190 1 624 -875 \u2013 \u2013 \u2013 1 394 10 333
Trade and other receivables 1 449 3 -481 \u2013 \u2013 \u2013 170 1 140
Leases 17 615 16 037 -4 150 \u2013 \u2013 \u2013 1 081 30 583
Gains and losses account -3 630 -88 4 068 \u2013 \u2013 \u2013 350
Provisions 16 730 416 -4 943 \u2013 \u2013 \u2013 5 808 18 011
Other items 778 731 120 \u2013 \u2013 \u2013 -339 1 289
Financial instruments 656 -2 848 \u2013 -207 \u2013 2 847 \u2013 448
Employee bene\ufb01ts -1 937 -773 745 -1 797 \u2013 \u2013 10 -3 753
Tax loss carryforward 48 277 1 759 -19 155 \u2013 -23 -884 1 701 31 675
Total ordinary income tax -37 339 -3 258 61 658 -2 004 -23 1 963 9 756 30 753
Property, plant and equipment 32 123 -765 \u2013 \u2013 \u2013 \u2013 \u2013 31 358
Total resource rent tax 32 123 -765 \u2013 \u2013 \u2013 \u2013 \u2013 31 358
Total change in deferred tax -5 216 -4 023 61 658 -2 004 -23 1 963 9 756 62 112
Group 2025
Ordinary income tax
Property, plant and equipment -22 333 26 643 9 178 \u2013 \u2013 \u2013 83 13 571
Goodwill, intangible assets -20 256 -2 128 23 \u2013 \u2013 \u2013 87 -22 273
Non-current rec. and liab. in for. currency -9 954 7 015 \u2013 \u2013 \u2013 \u2013 784 -2 155
Construction contracts -6 780 4 415 \u2013 \u2013 \u2013 \u2013 5 -2 359
Inventories 10 333 2 353 \u2013 \u2013 \u2013 \u2013 -423 12 262
Trade and other receivables 1 140 13 1 \u2013 \u2013 \u2013 -87 1 067
Leases 30 583 -26 804 -1 \u2013 \u2013 \u2013 -87 3 691
Gains and losses account 350 -65 \u2013 \u2013 \u2013 \u2013 \u2013 285
Provisions 18 011 5 156 2 652 \u2013 \u2013 \u2013 -1 049 24 770
Other items 1 289 2 052 \u2013 \u2013 \u2013 \u2013 -147 3 195
Financial instruments 448 -2 967 \u2013 -595 \u2013 -1 335 \u2013 -4 448
Employee bene\ufb01ts -3 753 311 \u2013 -70 \u2013 \u2013 5 -3 508
Tax loss carryforward 31 675 32 577 \u2013 \u2013 -13 877 229 50 603
Total ordinary income tax 30 753 48 572 11 853 -666 \u2013 -15 212 -600 74 701
Property, plant and equipment 31 358 -668 \u2013 \u2013 \u2013 \u2013 \u2013 30 690
Total resource rent tax 31 358 -668 \u2013 \u2013 \u2013 \u2013 \u2013 30 690
Total change in deferred tax 62 112 47 904 11 853 -666 \u2013 -15 212 -600 105 391
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2024 Total Opening Balance Changes in Net Income Reclassi- \ufb01cation From OCI Change in tax loss carry-forward Group Contribution N-GAAP Total Effect from Foreign Exchange Closing Balance
Ordinary income tax
Property, plant and equipment 15 295 -368 \u2013 \u2013 \u2013 \u2013 \u2013 14 927
Leases 297 263 \u2013 \u2013 \u2013 \u2013 \u2013 559
Gains and losses account 54 -11 \u2013 \u2013 43
Employee bene\ufb01ts -1 484 -105 \u2013 -1 797 \u2013 \u2013 \u2013 -3 386
Total ordinary income tax 14 162 -222 \u2013 -1 797 \u2013 \u2013 \u2013 12 143
Property, plant and equipment 32 123 -765 \u2013 \u2013 \u2013 \u2013 \u2013 31 358
Total resource rent tax 32 123 -765 \u2013 \u2013 \u2013 \u2013 \u2013 31 358
Total change in deferred tax 46 285 -986 \u2013 -1 797 \u2013 \u2013 \u2013 43 501
Parent Company 2025
Ordinary income tax
Property, plant and equipment 14 927 -509 \u2013 \u2013 \u2013 \u2013 \u2013 14 418
Leases 559 242 \u2013 \u2013 \u2013 \u2013 \u2013 801
Gains and losses account 43 -9 \u2013 \u2013 \u2013 \u2013 \u2013 35
Financial instruments \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Employee bene\ufb01ts -3 386 -271 \u2013 -70 \u2013 \u2013 \u2013 -3 727
Tax loss carryforward \u2013 \u2013 \u2013 \u2013
Total ordinary income tax 12 143 -547 \u2013 -70 \u2013 \u2013 \u2013 11 526
Property, plant and equipment 31 358 -668 \u2013 \u2013 \u2013 \u2013 \u2013 30 690
Loss carried forward - Resource rent \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Total resource rent tax 31 358 -668 \u2013 \u2013 \u2013 \u2013 \u2013 30 690
Total change in deferred tax 43 501 -1 215 \u2013 -70 \u2013 \u2013 \u2013 42 216
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326041025146": { "value": "\n Note 10 Dividend Until Q1 2025 the company paid dividend quarterly. After that, any dividend will be paid out on an annual basis The following cash dividend has been paid; In February (for Q4), kNOK 54 936 (kNOK 54 857), in May kNOK 54 936 (kNOK 54 857) in September kNOK 0 (kNOK 54 857) and in November kNOK 0 (kNOK 54 939).No dividend is paid on treasury shares. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ordinary dividend
Approved 2025 and paid in 2025 Approved 2024 and paid in 2024
Paid 109 872 219 511
Total 109 872 219 511
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326020947611": { "value": "\n \n Note 11 Investments in subsidiaries, joint ventures and associates Note 11.1 Investments in subsidiaries (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Shareholding Non-controlling interests' share of equity, by subgroup Value in parent company balance sheet
Subsidiaries Domicile 2025 2024 2025 2024 2025 2024
NSSLGlobal Ltd UK 80,0% 80,0% 144 320 142 426 273 298 273 298
ENRX AS Skien 97,5% 95,1% 10 580 24 785 927 260 453 785
Alytic AS Arendal 98,2% 96,0% 13 839 31 799 118 876 280 048
Tekna Holding ASA Arendal 72,4% 69,5% 113 583 63 867 551 242 322 920
AFK Eiendom AS Arendal 100,0% 100,0% 10 171 7 140 324 384 227 692
AFK Sm\u00e5kraft AS Arendal 100,0% 100,0% \u2013 \u2013 1 643 1 643
Ampwell AS Arendal 100,0% 100,0% 721 \u2013 100 100
AFK Tyskland Holding AS Arendal 100,0% 100,0% \u2013 \u2013 100 100
\u2013 \u2013 293 213 270 016 2 196 903 1 559 587
\n \n \n \n Note 11.2 Group companies \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Shareholding
2025 2024
Subsidiaries in NSSLGlobal Ltd. London UK
NSSLGlobal LLC California USA 100,0% 100,0%
NSSLGlobal PTE Ltd Singapore Singapore 100,0% 100,0%
Nera Satellite Services LTD London UK 100,0% 100,0%
NSSL Ltd London UK 100,0% 100,0%
Aero-Satcom Ltd. London UK 100,0% 50,0%
NSSLGlobal AB H\u00f6n\u00f6 Sweden 100,0% 100,0%
NSSLGlobal AS Oslo Norway 100,0% 100,0%
NSSLGlobal Continental Europe APS Br\u00f8ndby Denmark 100,0% 100,0%
NSSLGlobal APS Br\u00f8ndby Denmark 100,0% 100,0%
NSSLGlobal Polska SP. Z.o.o. Warzsawa Poland 100,0% 100,0%
NSSLGlobal Israel Ltd Beit Shemesh Israel 0,0% 100,0%
NSSLGlobal Kabushiki Kaisha Tokyo Japan 100,0% 100,0%
NSSL Global BV Scheemda Netherlands 100,0% 100,0%
NSSLGlobal GmbH Barb\u00fcttel Germany 100,0% 100,0%
Subsidiaries in ENRX Group ASA
Induction Holding AS Skien Norway 100,0% 100,0%
ENRX IPT GmbH Efringer-Kirchen Germany 100,0% 100,0%
ENRX Holding AS Skien Norway 100,0% 100,0%
ENRX AS Skien Norway 100,0% 100,0%
ENRX AS \ufb01lial V\u00e4ster\u00e5s Sweden 0,0% 100,0%
ENRX GmbH Freiburg Germany 0,0% 100,0%
EFD France Holding s.a.r.l. Grenoble France 100,0% 100,0%
ENRX S.A.S. Grenoble France 100,0% 100,0%
ENRX Ltd. Wolverhampton UK 100,0% 100,0%
ENRX Corporation Detroit USA 100,0% 100,0%
EHE Acquisition Corporation Inc Seattle USA 100,0% 100,0%
ENRX s.r.l Milano Italy 100,0% 100,0%
ENRX Private Ltd. Bangalore India 100,0% 100,0%
ENRX (Shanghai) Co., Ltd. Shanghai China 100,0% 100,0%
ENRX (Zhuhai) Co., Ltd. Zhuhai City China 100,0% 100,0%
ENRX Ges.m.b.H Vienna Austria 100,0% 100,0%
ENRX s.l Bilbao Spain 100,0% 100,0%
ENRX SRL Bucuresti Romania 100,0% 100,0%
ENRX SP. Z o.o Gliwice Poland 100,0% 100,0%
ENRX Ltd. Bangkok Thailand 100,0% 100,0%
ENRX K.K. Yokohama Japan 100,0% 100,0%
ENRX Brasil Ltd Sao Paolo Brazil 100,0% 100,0%
ENRX Sdn. Bhd. Selangor Malaysia 100,0% 100,0%
EFD Induction S de R.L Queretaro Mexico 100,0% 100,0%
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Shareholding
2025 2024
Subsidiaries in Tekna Holding ASA
Tekna Holdings Canada Inc. Sherbrooke Canada 100,0% 100,0%
Tekna Plasma Systems Inc. Sherbrooke Canada 100,0% 100,0%
Tekna Advanced Materials Inc. Sherbrooke Canada 100,0% 100,0%
Tekna Plasma Europe S.A.S. M\u00e2con France 100,0% 100,0%
Tekna Plasma Systems(Suzhou)Co Ltd. Suzhou China 100,0% 100,0%
Tekna Plasma India Private Ltd. Chennai India 100,0% 100,0%
Tekna Plasma Korea Co, Ltd Incheon South Korea 100,0% 100,0%
Tekna Inc Delawere USA 100,0% 100,0%
Subsidiaries in Alytic AS
Kontali Holding AS Arendal Norway 100,0% 100,0%
Kontali Analyse AS Kristiansund Norway 85,9% 84,5%
Seafood TIP Utrecht Netherlands 85,9% 84,5%
Utel Holding AS Arendal Norway 100,0% 100,0%
Utel Systems AS Grimstad Norway 89,7% 89,3%
Veyt Holding AS Arendal Norway 100,0% 100,0%
Veyt AS Oslo Norway 61,2% 61,8%
Greenfact GmbH Berlin Germany 100,0% 100,0%
Greenfact Ltd London UK 100,0% 100,0%
Factlines Holding AS Oslo Norway 100,0% 100,0%
Factlines AS Oslo Norway 0,0% 68,8%
Alytic Blue AS Oslo Norway 100,0% 100,0%
Subsidiaries in AFK Eiendom AS
Vindholmen Eiendom AS Arendal Norway 100,0% 100,0%
Bedriftsveien 17 AS Arendal Norway 100,0% 100,0%
B\u00f8leveien 4 AS Skien Norway 100,0% 100,0%
Steinodden Eiendom AS Arendal Norway 77,6% 77,6%
Arendal Lufthavn Gullknapp AS Arendal Norway 92,3% 92,3%
Gullknapp Invest AS Arendal Norway 100,0% 100,0%
Longum Property AS Arendal Norway 100,0% 100,0%
AFK Longum Invest AS Arendal Norway 100,0% 100,0%
Bryggebyen Folkebad AS Arendal Norway 100,0% 100,0%
Folkebad Drift AS Arendal Norway 100,0% 100,0%
B\u00f8ylestad Energipark AS Froland Norway 100,0% 100,0%
Vergia Property AS Arendal Norway 100,0% 100,0%
Subsidiaries in Ampwell AS
AFK Storage 3 AS Arendal Norway 100,0% 100,0%
Cellect Holding AS Arendal Norway 100,0% 100,0%
Cellect Energy SL Barcelona Spain 79,5% 77,2%
Commeo Holding AS Arendal Norway 100,0% 100,0%
Ampwell GmbH Berlin Germany 100,0% 100,0%
Subsidiaries in AFK Tyskland Holding AS
Arendals Fossekompani Deutchland GmbH Berlin Germany 100,0% 100,0%
\n \n \n \n \n \n Note 11.3 Investments in associates and joint ventures (1 000 NOK) The Group has the following investments in associates and joint ventures. All businesses are organized as companies with limited liability corresponding to Norwegian corporations. Guidelines for the operation of companies are based on shareholder agreements. According to the shareholder agreements of joint operations it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. In December 2025 the Group has acquired 100% of the shares in Aero-Satcom Ltd and from that date the entity is accounted for and consolidated as a group company. In the consolidated group accounts the investments in joint ventures and associates are accounted for in accordance with the equity method. In the company accounts the investments in joint ventures and associates are accounted for based on historic cost. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Ownership interest
Imphytec Powders SAS France 48,00%
Kilandsfoss AS Norway 33,33%
Glomsdam Krafverk AS Norway 50,00%
Faraday Topco AS Norway 39,56%
Aero-Satcom Ltd UK 50%, 100% from Dec 2025
\n Based on an overall assessment where the size and complexity is taken into consideration these investments are considered to be signi\ufb01cant joint ventures. Further information regarding these companies is disclosed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
North Ammonia AS Seagust AS Hydepoint AS Kilandsfoss AS Glomsdam Krafverk AS Aero- Satcom Ltd Imphytec Powders SAS Faraday Topco AS* Total
Balance at 1 January
2024 4 043 2 158 -2 961 10 116 -150 7 109 \u2013 \u2013 20 315
Income from associates \u2013 \u2013 \u2013 1 891 -103 975 \u2013 -36 585 -33 821
Aquisitions through business combinations \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 2 570 648 2 570 648
Other comprehensive income \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 -1 488 -1 488
Investment/disposal of companies and businesses -4 043 -2 158 2 961 \u2013 \u2013 \u2013 \u2013 \u2013 -3 239
Exchange differences on translation of foreign operations \u2013 \u2013 \u2013 \u2013 \u2013 734 \u2013 \u2013 734
Balance at 31 December \u2013 \u2013 \u2013 12 007 -253 8 818 \u2013 2 532 575 2 553 148
Balance at 1 January 2025 \u2013 \u2013 \u2013 12 007 -253 8 818 \u2013 2 532 575 2 553 148
Income from associates \u2013 \u2013 \u2013 -1 930 -19 22 \u2013 54 760 52 833
Investment/disposal of companies and businesses \u2013 \u2013 \u2013 \u2013 \u2013 -8 841 \u2013 \u2013 -8 841
Issue of shares \u2013 \u2013 \u2013 5 000 275 \u2013 \u2013 5 275
Balance at 31 December \u2013 \u2013 \u2013 15 076 4 \u2013 \u2013 2 587 335 2 602 415
\n * Faraday Topco AS owns indirectly 100% of shares in Volue AS. None of the companies have observable market values in form of market price or similar. \n \n \n \n \n \n \n Summarised \ufb01nancial information for material associates and joint ventures The tables below provide summarised \ufb01nancial information for Faraday Topco AS for 2025 and 2024 (2 months) on 100% basis: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Summarised balance sheet 2025 2024
Intangible assets 6 172 7 094
Property, plant and equipment 117 158
Net pension assets \u2013 11
Non-current receivables and other investments 35 25
Deferred tax asset 57 30
Total non-current assets 6 380 7 317
Inventories \u2013 34
Contract assets 29 78
Accounts receivables 311 332
Other receivables 148 153
Cash and cash equivalents 1 285 238
Total current assets 1 773 836
Total assets 8 153 8 154
Non-current interest-bearing debt 295 292
Other non-current liabilities 14 18
Deferred taxes 284 77
Employee bene\ufb01ts 3 \u2013
Provisions 97 \u2013
Non-current RoU liabilities 72 101
Total non-current liabilities 765 488
Accounts payable 364 267
Current interest-bearing debt \u2013 149
Payable income tax 23 41
Contract liabilities 58 42
Current RoU liabilities 27 38
Other current liabilities 351 424
Total current liabilities 824 962
Total liabilities 1 589 1 450
Net assets 6 564 6 703
Summarised statement of comprehensive income 2025 2024 (2 months)
Revenues 1 430 299
Materials and consumables used -162 -52
Employee bene\ufb01t expense -825 -253
Other operating cost -405 -58
EBITDA 37 -64
Depreciation and amortisation -451 -34
Net \ufb01nancial items -4 -9
Income tax expense 42 16
Net pro\ufb01t for the year continued -376 -91
Discontinued operations 513 \u2013
Net pro\ufb01t for the year 137 -91
Other comprehensive income \u2013 -4
Total comprehensive income 137 -95
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326041115633": { "value": "\n Note 11 Investments in subsidiaries, joint ventures and associates Note 11.1 Investments in subsidiaries (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Shareholding Non-controlling interests' share of equity, by subgroup Value in parent company balance sheet
Subsidiaries Domicile 2025 2024 2025 2024 2025 2024
NSSLGlobal Ltd UK 80,0% 80,0% 144 320 142 426 273 298 273 298
ENRX AS Skien 97,5% 95,1% 10 580 24 785 927 260 453 785
Alytic AS Arendal 98,2% 96,0% 13 839 31 799 118 876 280 048
Tekna Holding ASA Arendal 72,4% 69,5% 113 583 63 867 551 242 322 920
AFK Eiendom AS Arendal 100,0% 100,0% 10 171 7 140 324 384 227 692
AFK Sm\u00e5kraft AS Arendal 100,0% 100,0% \u2013 \u2013 1 643 1 643
Ampwell AS Arendal 100,0% 100,0% 721 \u2013 100 100
AFK Tyskland Holding AS Arendal 100,0% 100,0% \u2013 \u2013 100 100
\u2013 \u2013 293 213 270 016 2 196 903 1 559 587
\n \n Note 11.2 Group companies \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Shareholding
2025 2024
Subsidiaries in NSSLGlobal Ltd. London UK
NSSLGlobal LLC California USA 100,0% 100,0%
NSSLGlobal PTE Ltd Singapore Singapore 100,0% 100,0%
Nera Satellite Services LTD London UK 100,0% 100,0%
NSSL Ltd London UK 100,0% 100,0%
Aero-Satcom Ltd. London UK 100,0% 50,0%
NSSLGlobal AB H\u00f6n\u00f6 Sweden 100,0% 100,0%
NSSLGlobal AS Oslo Norway 100,0% 100,0%
NSSLGlobal Continental Europe APS Br\u00f8ndby Denmark 100,0% 100,0%
NSSLGlobal APS Br\u00f8ndby Denmark 100,0% 100,0%
NSSLGlobal Polska SP. Z.o.o. Warzsawa Poland 100,0% 100,0%
NSSLGlobal Israel Ltd Beit Shemesh Israel 0,0% 100,0%
NSSLGlobal Kabushiki Kaisha Tokyo Japan 100,0% 100,0%
NSSL Global BV Scheemda Netherlands 100,0% 100,0%
NSSLGlobal GmbH Barb\u00fcttel Germany 100,0% 100,0%
Subsidiaries in ENRX Group ASA
Induction Holding AS Skien Norway 100,0% 100,0%
ENRX IPT GmbH Efringer-Kirchen Germany 100,0% 100,0%
ENRX Holding AS Skien Norway 100,0% 100,0%
ENRX AS Skien Norway 100,0% 100,0%
ENRX AS \ufb01lial V\u00e4ster\u00e5s Sweden 0,0% 100,0%
ENRX GmbH Freiburg Germany 0,0% 100,0%
EFD France Holding s.a.r.l. Grenoble France 100,0% 100,0%
ENRX S.A.S. Grenoble France 100,0% 100,0%
ENRX Ltd. Wolverhampton UK 100,0% 100,0%
ENRX Corporation Detroit USA 100,0% 100,0%
EHE Acquisition Corporation Inc Seattle USA 100,0% 100,0%
ENRX s.r.l Milano Italy 100,0% 100,0%
ENRX Private Ltd. Bangalore India 100,0% 100,0%
ENRX (Shanghai) Co., Ltd. Shanghai China 100,0% 100,0%
ENRX (Zhuhai) Co., Ltd. Zhuhai City China 100,0% 100,0%
ENRX Ges.m.b.H Vienna Austria 100,0% 100,0%
ENRX s.l Bilbao Spain 100,0% 100,0%
ENRX SRL Bucuresti Romania 100,0% 100,0%
ENRX SP. Z o.o Gliwice Poland 100,0% 100,0%
ENRX Ltd. Bangkok Thailand 100,0% 100,0%
ENRX K.K. Yokohama Japan 100,0% 100,0%
ENRX Brasil Ltd Sao Paolo Brazil 100,0% 100,0%
ENRX Sdn. Bhd. Selangor Malaysia 100,0% 100,0%
EFD Induction S de R.L Queretaro Mexico 100,0% 100,0%
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Shareholding
2025 2024
Subsidiaries in Tekna Holding ASA
Tekna Holdings Canada Inc. Sherbrooke Canada 100,0% 100,0%
Tekna Plasma Systems Inc. Sherbrooke Canada 100,0% 100,0%
Tekna Advanced Materials Inc. Sherbrooke Canada 100,0% 100,0%
Tekna Plasma Europe S.A.S. M\u00e2con France 100,0% 100,0%
Tekna Plasma Systems(Suzhou)Co Ltd. Suzhou China 100,0% 100,0%
Tekna Plasma India Private Ltd. Chennai India 100,0% 100,0%
Tekna Plasma Korea Co, Ltd Incheon South Korea 100,0% 100,0%
Tekna Inc Delawere USA 100,0% 100,0%
Subsidiaries in Alytic AS
Kontali Holding AS Arendal Norway 100,0% 100,0%
Kontali Analyse AS Kristiansund Norway 85,9% 84,5%
Seafood TIP Utrecht Netherlands 85,9% 84,5%
Utel Holding AS Arendal Norway 100,0% 100,0%
Utel Systems AS Grimstad Norway 89,7% 89,3%
Veyt Holding AS Arendal Norway 100,0% 100,0%
Veyt AS Oslo Norway 61,2% 61,8%
Greenfact GmbH Berlin Germany 100,0% 100,0%
Greenfact Ltd London UK 100,0% 100,0%
Factlines Holding AS Oslo Norway 100,0% 100,0%
Factlines AS Oslo Norway 0,0% 68,8%
Alytic Blue AS Oslo Norway 100,0% 100,0%
Subsidiaries in AFK Eiendom AS
Vindholmen Eiendom AS Arendal Norway 100,0% 100,0%
Bedriftsveien 17 AS Arendal Norway 100,0% 100,0%
B\u00f8leveien 4 AS Skien Norway 100,0% 100,0%
Steinodden Eiendom AS Arendal Norway 77,6% 77,6%
Arendal Lufthavn Gullknapp AS Arendal Norway 92,3% 92,3%
Gullknapp Invest AS Arendal Norway 100,0% 100,0%
Longum Property AS Arendal Norway 100,0% 100,0%
AFK Longum Invest AS Arendal Norway 100,0% 100,0%
Bryggebyen Folkebad AS Arendal Norway 100,0% 100,0%
Folkebad Drift AS Arendal Norway 100,0% 100,0%
B\u00f8ylestad Energipark AS Froland Norway 100,0% 100,0%
Vergia Property AS Arendal Norway 100,0% 100,0%
Subsidiaries in Ampwell AS
AFK Storage 3 AS Arendal Norway 100,0% 100,0%
Cellect Holding AS Arendal Norway 100,0% 100,0%
Cellect Energy SL Barcelona Spain 79,5% 77,2%
Commeo Holding AS Arendal Norway 100,0% 100,0%
Ampwell GmbH Berlin Germany 100,0% 100,0%
Subsidiaries in AFK Tyskland Holding AS
Arendals Fossekompani Deutchland GmbH Berlin Germany 100,0% 100,0%
\n \n \n \n Note 11.3 Investments in associates and joint ventures (1 000 NOK) The Group has the following investments in associates and joint ventures. All businesses are organized as companies with limited liability corresponding to Norwegian corporations. Guidelines for the operation of companies are based on shareholder agreements. According to the shareholder agreements of joint operations it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. In December 2025 the Group has acquired 100% of the shares in Aero-Satcom Ltd and from that date the entity is accounted for and consolidated as a group company. In the consolidated group accounts the investments in joint ventures and associates are accounted for in accordance with the equity method. In the company accounts the investments in joint ventures and associates are accounted for based on historic cost. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Ownership interest
Imphytec Powders SAS France 48,00%
Kilandsfoss AS Norway 33,33%
Glomsdam Krafverk AS Norway 50,00%
Faraday Topco AS Norway 39,56%
Aero-Satcom Ltd UK 50%, 100% from Dec 2025
\n Based on an overall assessment where the size and complexity is taken into consideration these investments are considered to be signi\ufb01cant joint ventures. Further information regarding these companies is disclosed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
North Ammonia AS Seagust AS Hydepoint AS Kilandsfoss AS Glomsdam Krafverk AS Aero- Satcom Ltd Imphytec Powders SAS Faraday Topco AS* Total
Balance at 1 January
2024 4 043 2 158 -2 961 10 116 -150 7 109 \u2013 \u2013 20 315
Income from associates \u2013 \u2013 \u2013 1 891 -103 975 \u2013 -36 585 -33 821
Aquisitions through business combinations \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 2 570 648 2 570 648
Other comprehensive income \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 -1 488 -1 488
Investment/disposal of companies and businesses -4 043 -2 158 2 961 \u2013 \u2013 \u2013 \u2013 \u2013 -3 239
Exchange differences on translation of foreign operations \u2013 \u2013 \u2013 \u2013 \u2013 734 \u2013 \u2013 734
Balance at 31 December \u2013 \u2013 \u2013 12 007 -253 8 818 \u2013 2 532 575 2 553 148
Balance at 1 January 2025 \u2013 \u2013 \u2013 12 007 -253 8 818 \u2013 2 532 575 2 553 148
Income from associates \u2013 \u2013 \u2013 -1 930 -19 22 \u2013 54 760 52 833
Investment/disposal of companies and businesses \u2013 \u2013 \u2013 \u2013 \u2013 -8 841 \u2013 \u2013 -8 841
Issue of shares \u2013 \u2013 \u2013 5 000 275 \u2013 \u2013 5 275
Balance at 31 December \u2013 \u2013 \u2013 15 076 4 \u2013 \u2013 2 587 335 2 602 415
\n * Faraday Topco AS owns indirectly 100% of shares in Volue AS. None of the companies have observable market values in form of market price or similar. \n \n \n \n \n Summarised \ufb01nancial information for material associates and joint ventures The tables below provide summarised \ufb01nancial information for Faraday Topco AS for 2025 and 2024 (2 months) on 100% basis: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Summarised balance sheet 2025 2024
Intangible assets 6 172 7 094
Property, plant and equipment 117 158
Net pension assets \u2013 11
Non-current receivables and other investments 35 25
Deferred tax asset 57 30
Total non-current assets 6 380 7 317
Inventories \u2013 34
Contract assets 29 78
Accounts receivables 311 332
Other receivables 148 153
Cash and cash equivalents 1 285 238
Total current assets 1 773 836
Total assets 8 153 8 154
Non-current interest-bearing debt 295 292
Other non-current liabilities 14 18
Deferred taxes 284 77
Employee bene\ufb01ts 3 \u2013
Provisions 97 \u2013
Non-current RoU liabilities 72 101
Total non-current liabilities 765 488
Accounts payable 364 267
Current interest-bearing debt \u2013 149
Payable income tax 23 41
Contract liabilities 58 42
Current RoU liabilities 27 38
Other current liabilities 351 424
Total current liabilities 824 962
Total liabilities 1 589 1 450
Net assets 6 564 6 703
Summarised statement of comprehensive income 2025 2024 (2 months)
Revenues 1 430 299
Materials and consumables used -162 -52
Employee bene\ufb01t expense -825 -253
Other operating cost -405 -58
EBITDA 37 -64
Depreciation and amortisation -451 -34
Net \ufb01nancial items -4 -9
Income tax expense 42 16
Net pro\ufb01t for the year continued -376 -91
Discontinued operations 513 \u2013
Net pro\ufb01t for the year 137 -91
Other comprehensive income \u2013 -4
Total comprehensive income 137 -95
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326042111167": { "value": "\n \n Note 11.3 Investments in associates and joint ventures (1 000 NOK) The Group has the following investments in associates and joint ventures. All businesses are organized as companies with limited liability corresponding to Norwegian corporations. Guidelines for the operation of companies are based on shareholder agreements. According to the shareholder agreements of joint operations it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. In December 2025 the Group has acquired 100% of the shares in Aero-Satcom Ltd and from that date the entity is accounted for and consolidated as a group company. In the consolidated group accounts the investments in joint ventures and associates are accounted for in accordance with the equity method. In the company accounts the investments in joint ventures and associates are accounted for based on historic cost. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Ownership interest
Imphytec Powders SAS France 48,00%
Kilandsfoss AS Norway 33,33%
Glomsdam Krafverk AS Norway 50,00%
Faraday Topco AS Norway 39,56%
Aero-Satcom Ltd UK 50%, 100% from Dec 2025
\n Based on an overall assessment where the size and complexity is taken into consideration these investments are considered to be signi\ufb01cant joint ventures. Further information regarding these companies is disclosed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
North Ammonia AS Seagust AS Hydepoint AS Kilandsfoss AS Glomsdam Krafverk AS Aero- Satcom Ltd Imphytec Powders SAS Faraday Topco AS* Total
Balance at 1 January
2024 4 043 2 158 -2 961 10 116 -150 7 109 \u2013 \u2013 20 315
Income from associates \u2013 \u2013 \u2013 1 891 -103 975 \u2013 -36 585 -33 821
Aquisitions through business combinations \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 2 570 648 2 570 648
Other comprehensive income \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 -1 488 -1 488
Investment/disposal of companies and businesses -4 043 -2 158 2 961 \u2013 \u2013 \u2013 \u2013 \u2013 -3 239
Exchange differences on translation of foreign operations \u2013 \u2013 \u2013 \u2013 \u2013 734 \u2013 \u2013 734
Balance at 31 December \u2013 \u2013 \u2013 12 007 -253 8 818 \u2013 2 532 575 2 553 148
Balance at 1 January 2025 \u2013 \u2013 \u2013 12 007 -253 8 818 \u2013 2 532 575 2 553 148
Income from associates \u2013 \u2013 \u2013 -1 930 -19 22 \u2013 54 760 52 833
Investment/disposal of companies and businesses \u2013 \u2013 \u2013 \u2013 \u2013 -8 841 \u2013 \u2013 -8 841
Issue of shares \u2013 \u2013 \u2013 5 000 275 \u2013 \u2013 5 275
Balance at 31 December \u2013 \u2013 \u2013 15 076 4 \u2013 \u2013 2 587 335 2 602 415
\n * Faraday Topco AS owns indirectly 100% of shares in Volue AS. None of the companies have observable market values in form of market price or similar. \n \n \n Summarised \ufb01nancial information for material associates and joint ventures The tables below provide summarised \ufb01nancial information for Faraday Topco AS for 2025 and 2024 (2 months) on 100% basis: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Summarised balance sheet 2025 2024
Intangible assets 6 172 7 094
Property, plant and equipment 117 158
Net pension assets \u2013 11
Non-current receivables and other investments 35 25
Deferred tax asset 57 30
Total non-current assets 6 380 7 317
Inventories \u2013 34
Contract assets 29 78
Accounts receivables 311 332
Other receivables 148 153
Cash and cash equivalents 1 285 238
Total current assets 1 773 836
Total assets 8 153 8 154
Non-current interest-bearing debt 295 292
Other non-current liabilities 14 18
Deferred taxes 284 77
Employee bene\ufb01ts 3 \u2013
Provisions 97 \u2013
Non-current RoU liabilities 72 101
Total non-current liabilities 765 488
Accounts payable 364 267
Current interest-bearing debt \u2013 149
Payable income tax 23 41
Contract liabilities 58 42
Current RoU liabilities 27 38
Other current liabilities 351 424
Total current liabilities 824 962
Total liabilities 1 589 1 450
Net assets 6 564 6 703
Summarised statement of comprehensive income 2025 2024 (2 months)
Revenues 1 430 299
Materials and consumables used -162 -52
Employee bene\ufb01t expense -825 -253
Other operating cost -405 -58
EBITDA 37 -64
Depreciation and amortisation -451 -34
Net \ufb01nancial items -4 -9
Income tax expense 42 16
Net pro\ufb01t for the year continued -376 -91
Discontinued operations 513 \u2013
Net pro\ufb01t for the year 137 -91
Other comprehensive income \u2013 -4
Total comprehensive income 137 -95
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326042240855": { "value": "\n Note 11.3 Investments in associates and joint ventures (1 000 NOK) The Group has the following investments in associates and joint ventures. All businesses are organized as companies with limited liability corresponding to Norwegian corporations. Guidelines for the operation of companies are based on shareholder agreements. According to the shareholder agreements of joint operations it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. In December 2025 the Group has acquired 100% of the shares in Aero-Satcom Ltd and from that date the entity is accounted for and consolidated as a group company. In the consolidated group accounts the investments in joint ventures and associates are accounted for in accordance with the equity method. In the company accounts the investments in joint ventures and associates are accounted for based on historic cost. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Ownership interest
Imphytec Powders SAS France 48,00%
Kilandsfoss AS Norway 33,33%
Glomsdam Krafverk AS Norway 50,00%
Faraday Topco AS Norway 39,56%
Aero-Satcom Ltd UK 50%, 100% from Dec 2025
\n Based on an overall assessment where the size and complexity is taken into consideration these investments are considered to be signi\ufb01cant joint ventures. Further information regarding these companies is disclosed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
North Ammonia AS Seagust AS Hydepoint AS Kilandsfoss AS Glomsdam Krafverk AS Aero- Satcom Ltd Imphytec Powders SAS Faraday Topco AS* Total
Balance at 1 January
2024 4 043 2 158 -2 961 10 116 -150 7 109 \u2013 \u2013 20 315
Income from associates \u2013 \u2013 \u2013 1 891 -103 975 \u2013 -36 585 -33 821
Aquisitions through business combinations \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 2 570 648 2 570 648
Other comprehensive income \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 -1 488 -1 488
Investment/disposal of companies and businesses -4 043 -2 158 2 961 \u2013 \u2013 \u2013 \u2013 \u2013 -3 239
Exchange differences on translation of foreign operations \u2013 \u2013 \u2013 \u2013 \u2013 734 \u2013 \u2013 734
Balance at 31 December \u2013 \u2013 \u2013 12 007 -253 8 818 \u2013 2 532 575 2 553 148
Balance at 1 January 2025 \u2013 \u2013 \u2013 12 007 -253 8 818 \u2013 2 532 575 2 553 148
Income from associates \u2013 \u2013 \u2013 -1 930 -19 22 \u2013 54 760 52 833
Investment/disposal of companies and businesses \u2013 \u2013 \u2013 \u2013 \u2013 -8 841 \u2013 \u2013 -8 841
Issue of shares \u2013 \u2013 \u2013 5 000 275 \u2013 \u2013 5 275
Balance at 31 December \u2013 \u2013 \u2013 15 076 4 \u2013 \u2013 2 587 335 2 602 415
\n * Faraday Topco AS owns indirectly 100% of shares in Volue AS. None of the companies have observable market values in form of market price or similar. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326044319694": { "value": "\n \n Note 12 Other receivables (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Long-term investments
Loans to employees 24 187 23 695 23 138 22 379
Contributions to company pension plan 22 002 22 002 22 002 22 002
Other non-current receivables 61 265 19 514 59 476 18 323
Shares in other companies 132 787 74 652 77 326 68 562
Other investments 38 599 41 338 5 635 6 213
Total long-term investments 278 839 181 201 187 577 137 479
\n Security provided for loans to employees All loans to employees incur interest at a rate that never triggers a taxable bene\ufb01t. The loans are repaid over 5 years (vehicles) or 20 years (housing). Loans exceeding NOK 200,000 are secured by mortgages on property or shares.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326044414887": { "value": "\n Note 12 Other receivables (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Long-term investments
Loans to employees 24 187 23 695 23 138 22 379
Contributions to company pension plan 22 002 22 002 22 002 22 002
Other non-current receivables 61 265 19 514 59 476 18 323
Shares in other companies 132 787 74 652 77 326 68 562
Other investments 38 599 41 338 5 635 6 213
Total long-term investments 278 839 181 201 187 577 137 479
\n \n Note 14 Trade and other receivables (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Accounts receivables
Trade accounts receivables 671 489 590 830 28 660 15 407
Loss allowance (Note 16) -28 679 -21 605 \u2013 \u2013
Trade accounts rec, IC \u2013 \u2013 4 762 5 833
Total 642 809 569 225 33 422 21 240
Other receivables
Intercompany loans - current \u2013 \u2013 86 037 145 242
Other current receivables 106 978 191 606 1 658 8 175
Total 106 978 191 606 87 694 153 417
Advances paid to suppliers 70 220 67 315 \u2013 \u2013
Accrued revenues at the point in time 16 477 30 544 \u2013 \u2013
Total 86 697 97 859 \u2013 \u2013
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326043723656": { "value": "\n \n Note 13 Inventories and contracts with customers (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
Inventories 2025 2024
Raw materials 263 628 339 639
Work in progress 153 938 166 834
Spare parts 31 680 36 763
Finished goods 206 759 260 021
Total inventories (net after provision for obsolescence) 656 005 803 257
Provision for obsolescence 107 328 128 726
\n The provision for obsolescence in 2025 is mainly related to slow-moving items in ENRX NOK 61 million (NOK 72 million), spare parts in NSSL NOK 13 million (NOK 10 million) and smaller and larger size fractions of powders in Tekna NOK 33 million (NOK 47 million). Construction contracts (sales over time) The subsidiaries ENRX, Tekna and NSSL recognise construction contracts in accordance with percentage of completion method. Changes during the year are due to most contracts having a duration less then a year.At year-end these subsidiaries had the following carrying amounts associated with construction contracts and projects in progress:\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Contract assets 107 853 218 813
Contract liabilities 104 223 151 808
Net contract assets / - liabilities 3 630 67 005
\n Contract liabilities consist of prepayments from customers for both revenue over time and point in time. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Booked income from uncompleted contracts per 31.12
Booked accrued income per 31.12 200 670 360 033
Booked accrued expenses per 31.12 -151 982 -222 381
Reported margin per 31.12 48 688 137 652
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Remaining income from sales over time contracts
Within one year 183 979 250 748
Between one and two years 35 443 \u2013
More than two years 7 271 \u2013
Remaining income (sales over time) 226 692 250 748
\n Contract Assets Posted gross value of contract assets are distributed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Receivables 2025 2024
ENRX Group 104 127 206 962
Tekna Group 3 726 11 851
Sum 107 853 218 813
\n Provisions for expected losses on projects are distributed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Onerous contracts 2025 2024
ENRX 34 609 \u2013
Sum 34 609 \u2013
\n Provisions are calculated based on historical losses and individual assessment of each item and customer. Onerous contracts Changes in the period's provisions are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Total Opening Balance \u2013 13 500
Changes in expected losses (loss rates) and outstanding receivables (volume) 34 243 \u2013
Discontinued operations \u2013 -13 500
Realized losses during the period (-) \u2013 \u2013
Exchange differences on translation of foreign operations 366 \u2013
Closing Balance 34 609 \u2013
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326064845393": { "value": "\n Note 13 Inventories and contracts with customers (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
Inventories 2025 2024
Raw materials 263 628 339 639
Work in progress 153 938 166 834
Spare parts 31 680 36 763
Finished goods 206 759 260 021
Total inventories (net after provision for obsolescence) 656 005 803 257
Provision for obsolescence 107 328 128 726
\n The provision for obsolescence in 2025 is mainly related to slow-moving items in ENRX NOK 61 million (NOK 72 million), spare parts in NSSL NOK 13 million (NOK 10 million) and smaller and larger size fractions of powders in Tekna NOK 33 million (NOK 47 million). Construction contracts (sales over time) The subsidiaries ENRX, Tekna and NSSL recognise construction contracts in accordance with percentage of completion method. Changes during the year are due to most contracts having a duration less then a year.At year-end these subsidiaries had the following carrying amounts associated with construction contracts and projects in progress:\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Contract assets 107 853 218 813
Contract liabilities 104 223 151 808
Net contract assets / - liabilities 3 630 67 005
\n Contract liabilities consist of prepayments from customers for both revenue over time and point in time. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Booked income from uncompleted contracts per 31.12
Booked accrued income per 31.12 200 670 360 033
Booked accrued expenses per 31.12 -151 982 -222 381
Reported margin per 31.12 48 688 137 652
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Remaining income from sales over time contracts
Within one year 183 979 250 748
Between one and two years 35 443 \u2013
More than two years 7 271 \u2013
Remaining income (sales over time) 226 692 250 748
\n Contract Assets Posted gross value of contract assets are distributed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Receivables 2025 2024
ENRX Group 104 127 206 962
Tekna Group 3 726 11 851
Sum 107 853 218 813
\n Provisions for expected losses on projects are distributed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Onerous contracts 2025 2024
ENRX 34 609 \u2013
Sum 34 609 \u2013
\n Provisions are calculated based on historical losses and individual assessment of each item and customer. Onerous contracts Changes in the period's provisions are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Total Opening Balance \u2013 13 500
Changes in expected losses (loss rates) and outstanding receivables (volume) 34 243 \u2013
Discontinued operations \u2013 -13 500
Realized losses during the period (-) \u2013 \u2013
Exchange differences on translation of foreign operations 366 \u2013
Closing Balance 34 609 \u2013
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326044733765": { "value": "\n Note 15 Cash and cash equivalents (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Cash and cash equivalents 1 513 234 1 799 668 569 788 913 390
Here of restricted cash 29 965 36 722 3 770 3 360
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326045001687": { "value": "\n \n Note 16 Financial risk management / \ufb01nancial instruments (1 000 NOK) Financial assets at fair value through OCI The breakdown of the parent company\u2019s \ufb01nancial assets is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Number of shares Shareholding in % Fair value
2025 2024 2025 2024 2025 2024
Listed shares
Kongsberg Gruppen 129 060 25 812 0,01% 0,01% 33 375 33 039
Spotlio * \u2013 423 167 \u2013 0,21% \u2013 101
Norse Atlantic 320 625 320 625 0,26% 0,26% 2 129 1 281
Total listed shares \u2013 \u2013 \u2013 \u2013 35 504 34 421
Financial assets at fair value through OCI \u2013 \u2013 \u2013 \u2013 35 504 34 421
\n * This share has been transferred to \"Shares in other companies\" - see note 12. Fair value \u2013 change during the year: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Financial assets at fair value through OCI 2025 2024
Balance at 1 January 34 421 15 907
Change in \ufb01nancial assets at fair value through OCI 1 083 18 514
Balance at 31 December 35 504 34 421
\n The following dividend is received: Kongsberg Gruppen kNOK 568 (kNOK 361). Change in assets at fair value are based on changes in the market values of listed shares. A sensitivity analysis indicates that a 10% change in fair value as at 31 December 2025 would change equity by kNOK 3.550 and pro\ufb01t for the year from continuing operations by kNOK 0 (2024: by kNOK 3.400 and kNOK 0 respectively). \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326045109255": { "value": "\n Note 16 Financial risk management / \ufb01nancial instruments (1 000 NOK) Financial assets at fair value through OCI The breakdown of the parent company\u2019s \ufb01nancial assets is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Number of shares Shareholding in % Fair value
2025 2024 2025 2024 2025 2024
Listed shares
Kongsberg Gruppen 129 060 25 812 0,01% 0,01% 33 375 33 039
Spotlio * \u2013 423 167 \u2013 0,21% \u2013 101
Norse Atlantic 320 625 320 625 0,26% 0,26% 2 129 1 281
Total listed shares \u2013 \u2013 \u2013 \u2013 35 504 34 421
Financial assets at fair value through OCI \u2013 \u2013 \u2013 \u2013 35 504 34 421
\n * This share has been transferred to \"Shares in other companies\" - see note 12. Fair value \u2013 change during the year: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Financial assets at fair value through OCI 2025 2024
Balance at 1 January 34 421 15 907
Change in \ufb01nancial assets at fair value through OCI 1 083 18 514
Balance at 31 December 35 504 34 421
\n The following dividend is received: Kongsberg Gruppen kNOK 568 (kNOK 361). Change in assets at fair value are based on changes in the market values of listed shares. A sensitivity analysis indicates that a 10% change in fair value as at 31 December 2025 would change equity by kNOK 3.550 and pro\ufb01t for the year from continuing operations by kNOK 0 (2024: by kNOK 3.400 and kNOK 0 respectively). \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326050059359": { "value": "\n Financial risk management The company and the Group are exposed to credit risk, liquidity risk from the use of \ufb01nancial instruments and market risk. The Board of Directors has overall responsibility for establishing and supervision of the Group\u2019s guidelines on risk management. Principles, procedures and systems for risk management in the key areas are reviewed and assessed regularly. Industrial investments consist of a limited number of large investments. The investment strategy is based on the premise that long-term, active engagement provides the greatest return. Other investments are in liquid deposits with no connection to the Group. \n \n Credit risk Credit risk is the risk of \ufb01nancial losses if a customer or counterparty to a \ufb01nancial instrument is unable to ful\ufb01l their obligations. Credit risk normally arises when the company or Group extends credit to customers or invests in securities. Credit risk associated with investments is considered to be limited since investments are mainly made in liquid securities with a good creditworthiness. A speci\ufb01cation of the investments is given earlier in this note. The Group has routines to ensure that credit is only extended for sales to customers that have had no previous payment issues and that stay within their credit limit. \n \n \n \n Note 16 Financial risk management / \ufb01nancial instruments cont. (1 000 NOK) The maximum exposure to credit risk associated with receivables at the balance sheet date was: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Total receivables 836 484 863 505 121 117 174 657
Account receivables 671 489 590 830 28 660 15 407
Loss allowance 28 679 21 605 \u2013 \u2013
\n Trade receivables Breakdown of the book value of outstanding trade receivables in: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Account receivables Not due 1-30 days 31-60 days 61-90 days More than 90 days Trade accounts receivable
2025
Arendals Fossekompani ASA 28 259 265 96 40 28 660
ENRX Group 177 930 67 036 24 113 28 601 98 065 395 745
NSSL Global Limited Group 130 327 24 458 9 187 11 614 14 093 189 680
Tekna Group 33 695 7 623 883 6 047 934 49 182
AFK Property Group 2 399 \u2013 \u2013 \u2013 200 2 599
Alytic Group 3 112 1 408 361 273 283 5 438
Vergia Group \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Ampwell Group 185 \u2013 \u2013 \u2013 \u2013 185
AFK Tyskland Group \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Total 375 906 100 525 34 808 46 632 113 617 671 489
\n\n \n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
2025
ENRX Group 1 087 943 2 088 88 14 711 18 917
NSSL Global Limited Group 403 \u2013 \u2013 \u2013 8 138 8 541
Tekna Group \u2013 \u2013 \u2013 \u2013 752 752
AFK Property Group \u2013 \u2013 \u2013 \u2013 200 200
Alytic Group \u2013 \u2013 270 \u2013 \u2013 270
Total 1 490 943 2 358 88 23 801 28 679
\n Expected credit losses (ECL) are measured based on a credit risk assessment on a customer by customer basis, using all available information and updated when appropriate. Credit losses for 2024 and 2023 have been minor. Changes in the period\u2019s loss allowance are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Group
Loss allowance 2025 2024
Total Opening Balance 21 605 59 743
Changes in expected losses (loss rates) and outstanding receivables (volume) 9 105 -39 743
Realized losses during the period (-) -3 030 -274
Exchange differences on translation of foreign operations 999 1 880
Closing Balance 28 679 21 605
\n \n \n \n \n \n Breakdown of the book value of outstanding trade receivables in: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Account receivables Not due 1-30 days 31-60 days 61-90 days More than 90 days Trade accounts receivable
2024
Arendals Fossekompani ASA 15 366 \u2013 \u2013 \u2013 41 15 407
Volue Group \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
ENRX Group 243 044 48 412 15 698 7 726 61 602 376 482
NSSL Global Limited Group 98 373 17 939 17 834 1 839 14 169 150 154
Tekna Group 24 400 10 329 1 584 \u2013 1 744 38 057
AFK Property Group 1 819 \u2013 \u2013 200 2 019
Alytic Group 4 860 663 1 727 59 702 8 010
Vergia Group \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Ampwell Group 688 \u2013 \u2013 \u2013 \u2013 688
AFK Tyskland Group 14 \u2013 \u2013 \u2013 \u2013 14
Total 388 563 77 343 36 843 9 623 78 457 590 830
\n\n \n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
2024
Volue Group
ENRX Group 872 45 129 5 7 550 8 601
NSSL Global Limited Group 228 105 10 3 11 119 11 465
Tekna Group \u2013 \u2013 \u2013 \u2013 1 070 1 070
AFK Property Group \u2013 \u2013 \u2013 \u2013 200 200
Alytic Group \u2013 \u2013 270 \u2013 \u2013 270
Total 1 100 150 409 8 19 938 21 605
\n \n \n \n \n Liquidity risk Liquidity risk is the risk that the Group will not be able to ful\ufb01l its \ufb01nancial obligations as they fall due. The aim of liquidity management is to secure suf\ufb01cient liquidity to ful\ufb01l the obligations as they fall due, without this causing unacceptable losses to the company and the Group. Cash \ufb02ow from the company and the Group\u2019s ordinary operations, combined with signi\ufb01cant investments in liquid securities as well as unutilised credit facilities mean that the liquidity risk is considered to be low. Subsidiaries ENRX and NSSLGlobal have established an group account arrangement covering most of the subsidiaries. This includes currencies NOK, EURO, USD, SEK, DKK og GBP. This helps increase the \ufb02exibility and ef\ufb01ciency of liquidity management. The breakdown of the liabilities of the company and the Group is as follows: (Contractual cash \ufb02ows include interest calculated based on interest rates at the balance sheet date). (Contractual cash \ufb02ows of the bond loans that have maturity of 12 months or less are related to interest payments)\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 233 709 233 709 233 302 407 \u2013 \u2013 \u2013
Current interest-bearing debt 497 120 505 112 438 870 66 242 \u2013 \u2013 \u2013
Bank overdraft 190 236 196 292 196 292 \u2013 \u2013 \u2013 \u2013
Current lease liabilities 53 439 56 817 29 087 27 730 \u2013 \u2013 \u2013
Total current liabilities 974 503 991 930 897 552 94 379 \u2013 \u2013 \u2013
Non-current bond loans 498 964 539 225 13 075 \u2013 13 075 513 075 \u2013
Non-current interest-bearing debt 300 912 368 081 1 731 1 732 25 485 161 637 177 495
Non-current lease liabilities 168 729 175 884 \u2013 \u2013 46 668 74 439 54 777
Total non-current liabilities 968 605 1 083 190 14 806 1 732 85 228 749 151 232 273
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 276 936 276 936 276 861 75 \u2013 \u2013 \u2013
Current interest-bearing debt 110 001 112 528 52 259 50 269 \u2013 10 000 \u2013
Bank overdraft 166 526 168 526 99 086 69 441 \u2013 \u2013 \u2013
Current lease liabilities 60 437 63 967 33 937 30 030 \u2013 \u2013 \u2013
Total current liabilities 613 900 621 957 462 142 149 815 \u2013 10 000 \u2013
Non-current bond loans 498 503 539 225 \u2013 13 075 13 075 513 075 \u2013
Non-current interest-bearing debt 776 474 969 084 16 669 18 680 341 491 140 188 452 056
Non-current lease liabilities 230 338 259 628 5 720 4 596 71 893 94 608 82 811
Total non-current liabilities 1 505 315 1 767 938 22 389 36 351 426 460 747 871 534 866
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company
2025 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 14 978 14 978 14 978 \u2013 \u2013 \u2013 \u2013
Current interest-bearing liab, IC
Current lease liabilities 2 285 5 186 2 593 2 593 \u2013 \u2013 \u2013
Total current liabilities 17 263 20 164 17 571 2 593 \u2013 \u2013 \u2013
Non-current bond loans 498 964 539 225 13 075 \u2013 13 075 513 075 \u2013
Non-current interest-bearing debt 115 390 132 699 1 731 1 731 3 462 10 385 115 390
Non-current lease liabilities 56 742 73 105 \u2013 \u2013 5 186 14 461 53 457
Total non-current liabilities 671 095 745 028 14 806 1 731 21 723 537 921 168 847
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 17 726 17 726 17 726 \u2013 \u2013 \u2013 \u2013
Current interest-bearing liab, IC
Current lease liabilities 2 127 5 083 2 541 2 541 \u2013 \u2013 \u2013
Total current liabilities 19 853 22 808 20 267 2 541 \u2013 \u2013 \u2013
Non-current bond loans 498 503 539 225 \u2013 13 075 13 075 513 075 \u2013
Non-current interest-bearing debt 309 718 396 559 8 134 8 134 16 269 48 805 315 217
Non-current lease liabilities 57 923 76 538 \u2013 \u2013 5 083 14 516 56 939
Total non-current liabilities 866 143 1 012 322 8 134 21 209 34 427 576 396 372 156
\n For other receivables and payables measured at amortised cost the book value is assumed to equal the fair value. For contractual cash \ufb02ows related to derivatives we refer to hedge accounting further below. \n \n \n \n Market risk (1 000 EUR) Market risk is the risk that changes in market prices such as exchange rates, interest rates and share prices will impact net income or the value of \ufb01nancial instruments. \n \n \n Foreign exchange risk The company and the Group are exposed to foreign exchange risk on purchases, sales and loans in currencies other than the companies' functional currency. The Group\u2019s main exposure is to EUR, GBP and USD. The foreign exchange exposure is primarily associated with operations in the Group\u2019s foreign subsidiaries and with the company\u2019s and the Group\u2019s liabilities in foreign currency. The ENRX subgroup uses derivatives to limit foreign exchange risk associated with sales and trade receivables. The parent company and ENRX also use foreign currency loans and currency swaps to limit foreign exchange risk associated with changes in value in the subsidiaries. The main foreign currency exposure in the parent company and the Group\u2019s Norwegian subsidiaries is to EUR. Exposure at 31 December was as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Bank deposits 4 903 3 844 299 243
Trade receivables 13 208 17 314 22 50
Trade payables 1 677 737 \u2013 \u2013
Interest-bearing liabilities -19 881 -9 689 \u2013 \u2013
Balance sheet exposure (foreign exchange risk) -93 12 206 322 293
\n A sensitivity analysis indicates that a 5% appreciation of NOK against EUR as at the year-end would impact earnings for the Group in 2025 by the equivalent of MEUR 0 and in 2024 by the equivalent of MEUR -0.6. The amounts are stated before taxes. Other subsidiaries have only modest exposure to currencies other than the company\u2019s functional currency. \n \n \n Note 16 Financial risk management / \ufb01nancial instruments cont. (1 000 NOK) \n \n Interest rate risk Most of the company\u2019s and the Group\u2019s interest-bearing \ufb01nancial assets and liabilities accrue interest at variable rates. In 2021 the parent company issued a bond of 500 MNOK at an \ufb01xed interest rate of 2,615%. An overview of interest-bearing assets can be found earlier in this note and of liabilitiesin Note 17. A 1% change in interest rates would affect earnings, and pro\ufb01t and \ufb01nancial items through the year, by a net amount of around NOK -0,8 million. The amount is stated before taxes. Price risk for energy sales Most of the company\u2019s and the Group\u2019s energy sales take place in the spot market, which means there is exposure to risk associated with price \ufb02uctuations. In the past two years no energy derivatives have been used as hedging instruments to limit the risk. Market risk relating to securities The company and the Group are exposed to price risk on investments in equity instruments classi\ufb01ed as \ufb01nancial assets at fair value through OCI and \ufb01nancial assets at fair value throiugh income statement. All decisions on signi\ufb01cant purchases and sales are made by the Board of Directors. The main objective of the investment strategy is to maximise the return through ongoing dividends and increases in the value of the portfolio. An overview of the company\u2019s \ufb01nancial assets is given earlier in this note. Bond loan \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Book value Fair value Book value Fair value Book value Fair value Book value Fair value
Liabilities
Bond loans 498 964 476 150 498 503 461 250 498 964 476 150 498 503 461 250
Unrecognized income between book- and fair value \u2013 -22 792 \u2013 -37 253 \u2013 -22 814 \u2013 -37 253
\n \n \n Fair value categories \ufb01nancial assets and liabilities \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
Carrying amount\ufb01nancial assets 2025 Fair value through income Fair value through OCI Amort. cost Sum Fair value through income Fair value through OCI Amort. cost Sum
Trade and other receivables \u2013 \u2013 749 787 749 787 \u2013 \u2013 35 080 35 080
Cash and cash equivalents \u2013 \u2013 1 513 234 1 513 234 \u2013 \u2013 569 788 569 788
through OCI \u2013 35 504 \u2013 35 504 \u2013 35 504 \u2013 35 504
Financial assets at fair value through income statement 132 787 \u2013 \u2013 132 787 77 326 \u2013 \u2013 77 326
Loans to Group companies \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 162 724 162 724
Derivatives 114 \u2013 \u2013 114 \u2013 \u2013 \u2013 \u2013
Sum 132 901 35 504 2 263 021 2 431 426 77 326 35 504 767 592 880 422
Carrying amount \ufb01nancial liabilities
Derivative liabilities 13 \u2013 \u2013 13 \u2013 \u2013 \u2013 \u2013
Interest-bearing loans and borrowings \u2013 \u2013 997 369 997 369 \u2013 \u2013 115 390 115 390
Bond loans \u2013 \u2013 498 964 498 964 \u2013 \u2013 498 964 498 964
Trade and other payables \u2013 \u2013 233 709 233 709 \u2013 \u2013 14 978 14 978
Sum 13 \u2013 1 730 042 1 730 055 \u2013 \u2013 629 331 629 331
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
Carrying amount \ufb01nancial assets 2024 Fair value through income Fair value through OCI Amort. cost Sum Fair value through income Fair value through OCI Amort. cost Sum
Trade and other receivables \u2013 \u2013 791 397 791 397 \u2013 \u2013 29 415 29 415
Cash and cash equivalents \u2013 \u2013 1 799 668 1 799 668 \u2013 \u2013 913 390 913 390
Financial assets at fair value through OCI \u2013 34 421 \u2013 34 421 \u2013 34 421 \u2013 34 421
Financial assets at fair value through income statement 74 652 \u2013 \u2013 74 652 68 562 \u2013 \u2013 68 562
Loans to Group companies \u2013 \u2013 \u2013 \u2013 \u2013 852 272 852 272
Derivatives 4 815 \u2013 \u2013 4 815 \u2013 \u2013 \u2013 \u2013
Sum 79 467 34 421 2 591 064 2 704 953 68 562 34 421 1 795 076 1 898 059
Carrying amount \ufb01nancial liabilities
Derivative liabilities 2 719 \u2013 \u2013 2 719 \u2013 \u2013 \u2013 \u2013
Interest-bearing loans and borrowings \u2013 \u2013 1 068 796 1 068 796 \u2013 \u2013 309 718 309 718
Bond loans \u2013 \u2013 498 503 498 503 \u2013 \u2013 498 503 498 503
Trade and other payables \u2013 \u2013 276 936 276 936 \u2013 \u2013 17 726 17 726
Sum 2 719 \u2013 1 844 235 1 846 955 \u2013 \u2013 825 946 825 946
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326060720572": { "value": "\n Credit risk Credit risk is the risk of \ufb01nancial losses if a customer or counterparty to a \ufb01nancial instrument is unable to ful\ufb01l their obligations. Credit risk normally arises when the company or Group extends credit to customers or invests in securities. Credit risk associated with investments is considered to be limited since investments are mainly made in liquid securities with a good creditworthiness. A speci\ufb01cation of the investments is given earlier in this note. The Group has routines to ensure that credit is only extended for sales to customers that have had no previous payment issues and that stay within their credit limit. \n \n Note 16 Financial risk management / \ufb01nancial instruments cont. (1 000 NOK) The maximum exposure to credit risk associated with receivables at the balance sheet date was: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Total receivables 836 484 863 505 121 117 174 657
Account receivables 671 489 590 830 28 660 15 407
Loss allowance 28 679 21 605 \u2013 \u2013
\n Trade receivables Breakdown of the book value of outstanding trade receivables in: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Account receivables Not due 1-30 days 31-60 days 61-90 days More than 90 days Trade accounts receivable
2025
Arendals Fossekompani ASA 28 259 265 96 40 28 660
ENRX Group 177 930 67 036 24 113 28 601 98 065 395 745
NSSL Global Limited Group 130 327 24 458 9 187 11 614 14 093 189 680
Tekna Group 33 695 7 623 883 6 047 934 49 182
AFK Property Group 2 399 \u2013 \u2013 \u2013 200 2 599
Alytic Group 3 112 1 408 361 273 283 5 438
Vergia Group \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Ampwell Group 185 \u2013 \u2013 \u2013 \u2013 185
AFK Tyskland Group \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Total 375 906 100 525 34 808 46 632 113 617 671 489
\n\n \n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
2025
ENRX Group 1 087 943 2 088 88 14 711 18 917
NSSL Global Limited Group 403 \u2013 \u2013 \u2013 8 138 8 541
Tekna Group \u2013 \u2013 \u2013 \u2013 752 752
AFK Property Group \u2013 \u2013 \u2013 \u2013 200 200
Alytic Group \u2013 \u2013 270 \u2013 \u2013 270
Total 1 490 943 2 358 88 23 801 28 679
\n Expected credit losses (ECL) are measured based on a credit risk assessment on a customer by customer basis, using all available information and updated when appropriate. Credit losses for 2024 and 2023 have been minor. Changes in the period\u2019s loss allowance are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Group
Loss allowance 2025 2024
Total Opening Balance 21 605 59 743
Changes in expected losses (loss rates) and outstanding receivables (volume) 9 105 -39 743
Realized losses during the period (-) -3 030 -274
Exchange differences on translation of foreign operations 999 1 880
Closing Balance 28 679 21 605
\n \n \n \n Breakdown of the book value of outstanding trade receivables in: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Account receivables Not due 1-30 days 31-60 days 61-90 days More than 90 days Trade accounts receivable
2024
Arendals Fossekompani ASA 15 366 \u2013 \u2013 \u2013 41 15 407
Volue Group \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
ENRX Group 243 044 48 412 15 698 7 726 61 602 376 482
NSSL Global Limited Group 98 373 17 939 17 834 1 839 14 169 150 154
Tekna Group 24 400 10 329 1 584 \u2013 1 744 38 057
AFK Property Group 1 819 \u2013 \u2013 200 2 019
Alytic Group 4 860 663 1 727 59 702 8 010
Vergia Group \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Ampwell Group 688 \u2013 \u2013 \u2013 \u2013 688
AFK Tyskland Group 14 \u2013 \u2013 \u2013 \u2013 14
Total 388 563 77 343 36 843 9 623 78 457 590 830
\n\n \n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
2024
Volue Group
ENRX Group 872 45 129 5 7 550 8 601
NSSL Global Limited Group 228 105 10 3 11 119 11 465
Tekna Group \u2013 \u2013 \u2013 \u2013 1 070 1 070
AFK Property Group \u2013 \u2013 \u2013 \u2013 200 200
Alytic Group \u2013 \u2013 270 \u2013 \u2013 270
Total 1 100 150 409 8 19 938 21 605
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326060836237": { "value": "\n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
2025
ENRX Group 1 087 943 2 088 88 14 711 18 917
NSSL Global Limited Group 403 \u2013 \u2013 \u2013 8 138 8 541
Tekna Group \u2013 \u2013 \u2013 \u2013 752 752
AFK Property Group \u2013 \u2013 \u2013 \u2013 200 200
Alytic Group \u2013 \u2013 270 \u2013 \u2013 270
Total 1 490 943 2 358 88 23 801 28 679
\n Expected credit losses (ECL) are measured based on a credit risk assessment on a customer by customer basis, using all available information and updated when appropriate. Credit losses for 2024 and 2023 have been minor. Changes in the period\u2019s loss allowance are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Group
Loss allowance 2025 2024
Total Opening Balance 21 605 59 743
Changes in expected losses (loss rates) and outstanding receivables (volume) 9 105 -39 743
Realized losses during the period (-) -3 030 -274
Exchange differences on translation of foreign operations 999 1 880
Closing Balance 28 679 21 605
\n \n \n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
2024
Volue Group
ENRX Group 872 45 129 5 7 550 8 601
NSSL Global Limited Group 228 105 10 3 11 119 11 465
Tekna Group \u2013 \u2013 \u2013 \u2013 1 070 1 070
AFK Property Group \u2013 \u2013 \u2013 \u2013 200 200
Alytic Group \u2013 \u2013 270 \u2013 \u2013 270
Total 1 100 150 409 8 19 938 21 605
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326061403942": { "value": "\n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
2025
ENRX Group 1 087 943 2 088 88 14 711 18 917
NSSL Global Limited Group 403 \u2013 \u2013 \u2013 8 138 8 541
Tekna Group \u2013 \u2013 \u2013 \u2013 752 752
AFK Property Group \u2013 \u2013 \u2013 \u2013 200 200
Alytic Group \u2013 \u2013 270 \u2013 \u2013 270
Total 1 490 943 2 358 88 23 801 28 679
\n Expected credit losses (ECL) are measured based on a credit risk assessment on a customer by customer basis, using all available information and updated when appropriate. Credit losses for 2024 and 2023 have been minor. Changes in the period\u2019s loss allowance are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Group
Loss allowance 2025 2024
Total Opening Balance 21 605 59 743
Changes in expected losses (loss rates) and outstanding receivables (volume) 9 105 -39 743
Realized losses during the period (-) -3 030 -274
Exchange differences on translation of foreign operations 999 1 880
Closing Balance 28 679 21 605
\n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
2024
Volue Group
ENRX Group 872 45 129 5 7 550 8 601
NSSL Global Limited Group 228 105 10 3 11 119 11 465
Tekna Group \u2013 \u2013 \u2013 \u2013 1 070 1 070
AFK Property Group \u2013 \u2013 \u2013 \u2013 200 200
Alytic Group \u2013 \u2013 270 \u2013 \u2013 270
Total 1 100 150 409 8 19 938 21 605
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326061527252": { "value": "\n Liquidity risk Liquidity risk is the risk that the Group will not be able to ful\ufb01l its \ufb01nancial obligations as they fall due. The aim of liquidity management is to secure suf\ufb01cient liquidity to ful\ufb01l the obligations as they fall due, without this causing unacceptable losses to the company and the Group. Cash \ufb02ow from the company and the Group\u2019s ordinary operations, combined with signi\ufb01cant investments in liquid securities as well as unutilised credit facilities mean that the liquidity risk is considered to be low. Subsidiaries ENRX and NSSLGlobal have established an group account arrangement covering most of the subsidiaries. This includes currencies NOK, EURO, USD, SEK, DKK og GBP. This helps increase the \ufb02exibility and ef\ufb01ciency of liquidity management. The breakdown of the liabilities of the company and the Group is as follows: (Contractual cash \ufb02ows include interest calculated based on interest rates at the balance sheet date). (Contractual cash \ufb02ows of the bond loans that have maturity of 12 months or less are related to interest payments)\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 233 709 233 709 233 302 407 \u2013 \u2013 \u2013
Current interest-bearing debt 497 120 505 112 438 870 66 242 \u2013 \u2013 \u2013
Bank overdraft 190 236 196 292 196 292 \u2013 \u2013 \u2013 \u2013
Current lease liabilities 53 439 56 817 29 087 27 730 \u2013 \u2013 \u2013
Total current liabilities 974 503 991 930 897 552 94 379 \u2013 \u2013 \u2013
Non-current bond loans 498 964 539 225 13 075 \u2013 13 075 513 075 \u2013
Non-current interest-bearing debt 300 912 368 081 1 731 1 732 25 485 161 637 177 495
Non-current lease liabilities 168 729 175 884 \u2013 \u2013 46 668 74 439 54 777
Total non-current liabilities 968 605 1 083 190 14 806 1 732 85 228 749 151 232 273
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 276 936 276 936 276 861 75 \u2013 \u2013 \u2013
Current interest-bearing debt 110 001 112 528 52 259 50 269 \u2013 10 000 \u2013
Bank overdraft 166 526 168 526 99 086 69 441 \u2013 \u2013 \u2013
Current lease liabilities 60 437 63 967 33 937 30 030 \u2013 \u2013 \u2013
Total current liabilities 613 900 621 957 462 142 149 815 \u2013 10 000 \u2013
Non-current bond loans 498 503 539 225 \u2013 13 075 13 075 513 075 \u2013
Non-current interest-bearing debt 776 474 969 084 16 669 18 680 341 491 140 188 452 056
Non-current lease liabilities 230 338 259 628 5 720 4 596 71 893 94 608 82 811
Total non-current liabilities 1 505 315 1 767 938 22 389 36 351 426 460 747 871 534 866
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company
2025 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 14 978 14 978 14 978 \u2013 \u2013 \u2013 \u2013
Current interest-bearing liab, IC
Current lease liabilities 2 285 5 186 2 593 2 593 \u2013 \u2013 \u2013
Total current liabilities 17 263 20 164 17 571 2 593 \u2013 \u2013 \u2013
Non-current bond loans 498 964 539 225 13 075 \u2013 13 075 513 075 \u2013
Non-current interest-bearing debt 115 390 132 699 1 731 1 731 3 462 10 385 115 390
Non-current lease liabilities 56 742 73 105 \u2013 \u2013 5 186 14 461 53 457
Total non-current liabilities 671 095 745 028 14 806 1 731 21 723 537 921 168 847
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 17 726 17 726 17 726 \u2013 \u2013 \u2013 \u2013
Current interest-bearing liab, IC
Current lease liabilities 2 127 5 083 2 541 2 541 \u2013 \u2013 \u2013
Total current liabilities 19 853 22 808 20 267 2 541 \u2013 \u2013 \u2013
Non-current bond loans 498 503 539 225 \u2013 13 075 13 075 513 075 \u2013
Non-current interest-bearing debt 309 718 396 559 8 134 8 134 16 269 48 805 315 217
Non-current lease liabilities 57 923 76 538 \u2013 \u2013 5 083 14 516 56 939
Total non-current liabilities 866 143 1 012 322 8 134 21 209 34 427 576 396 372 156
\n For other receivables and payables measured at amortised cost the book value is assumed to equal the fair value. For contractual cash \ufb02ows related to derivatives we refer to hedge accounting further below. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326061653916": { "value": "\n Market risk (1 000 EUR) Market risk is the risk that changes in market prices such as exchange rates, interest rates and share prices will impact net income or the value of \ufb01nancial instruments. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326061758701": { "value": "\n Foreign exchange risk The company and the Group are exposed to foreign exchange risk on purchases, sales and loans in currencies other than the companies' functional currency. The Group\u2019s main exposure is to EUR, GBP and USD. The foreign exchange exposure is primarily associated with operations in the Group\u2019s foreign subsidiaries and with the company\u2019s and the Group\u2019s liabilities in foreign currency. The ENRX subgroup uses derivatives to limit foreign exchange risk associated with sales and trade receivables. The parent company and ENRX also use foreign currency loans and currency swaps to limit foreign exchange risk associated with changes in value in the subsidiaries. The main foreign currency exposure in the parent company and the Group\u2019s Norwegian subsidiaries is to EUR. Exposure at 31 December was as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Bank deposits 4 903 3 844 299 243
Trade receivables 13 208 17 314 22 50
Trade payables 1 677 737 \u2013 \u2013
Interest-bearing liabilities -19 881 -9 689 \u2013 \u2013
Balance sheet exposure (foreign exchange risk) -93 12 206 322 293
\n A sensitivity analysis indicates that a 5% appreciation of NOK against EUR as at the year-end would impact earnings for the Group in 2025 by the equivalent of MEUR 0 and in 2024 by the equivalent of MEUR -0.6. The amounts are stated before taxes. Other subsidiaries have only modest exposure to currencies other than the company\u2019s functional currency. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326061859763": { "value": "\n Hedge accounting (1 000 NOK) The derivative \ufb01nancial assets are all net settled. Therefore, the maximum exposure to credit risk at the reporting date is the fair value of the derivative assets which are included in the consolidated statement of \ufb01nancial position.The customer payments in foreign currencies in order backlog is hedged according to NOK according to strategy. Cash \ufb02ow hedge accounting is generally applied to qualifying foreign currency hedges. Under the ENRX hedge accounting model, the portion of the fair value change related to a change in the spot rate is recognised in the fair value reserve within equity until the cumulative pro\ufb01t or loss is recycled to the statement of income simultaneously with the hedge item. There is no inef\ufb01ciency in the hedging - see Note 8 Financial items\" At year-end the companies had the following forward currency contracts speci\ufb01ed as hedging: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 Contract value Unrealised gains/losses
Hedging of future cash \ufb02ows 109 306 -13
Fair value hedging
Balance sheet exposure (hedging) 109 306 -13
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Contract value Unrealised gains/losses
Hedging of future cash \ufb02ows 150 366 2 096
Fair value hedging
Balance sheet exposure (hedging) 150 366 2 096
\n Unrealised gains/losses relating to hedging of future cash \ufb02ows are recognised in \u201cOther comprehensive income\u201d. The unrealised loss shown in the table is the value before deducting tax. Net unrealised losses/gains are recognised as other current liabilities/assets. \n \n \n Note 16 Financial risk management / \ufb01nancial instruments cont. (1 000 NOK) \n Nominal value, carrying amount and maturity of forward currency contracts: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2026 2027 2028 Nominal amount (currency) Carrying amount (NOK '000)
Currency
EUR 7 550 \u2013 \u2013 7 550 -94
USD 1 650 \u2013 \u2013 1 650 95
JPY 11 400 \u2013 \u2013 11 400 2
GBP 160 \u2013 \u2013 160 -16
Total \u2013 \u2013 \u2013 \u2013 -13
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Change in carrying amount in the period: 2025 2024
Balance at 1 January 2 096 885
Changes in value posted as OCI -10 -941
Reclassi\ufb01es from equity to income statement -2 099 2 152
Balance at 31 December -13 2 096
Asset \u2013 4 815
Liabilities 13 2 719
Total -13 2 096
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326064639986": { "value": "\n Fair value categories \ufb01nancial assets and liabilities \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
Carrying amount\ufb01nancial assets 2025 Fair value through income Fair value through OCI Amort. cost Sum Fair value through income Fair value through OCI Amort. cost Sum
Trade and other receivables \u2013 \u2013 749 787 749 787 \u2013 \u2013 35 080 35 080
Cash and cash equivalents \u2013 \u2013 1 513 234 1 513 234 \u2013 \u2013 569 788 569 788
through OCI \u2013 35 504 \u2013 35 504 \u2013 35 504 \u2013 35 504
Financial assets at fair value through income statement 132 787 \u2013 \u2013 132 787 77 326 \u2013 \u2013 77 326
Loans to Group companies \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 162 724 162 724
Derivatives 114 \u2013 \u2013 114 \u2013 \u2013 \u2013 \u2013
Sum 132 901 35 504 2 263 021 2 431 426 77 326 35 504 767 592 880 422
Carrying amount \ufb01nancial liabilities
Derivative liabilities 13 \u2013 \u2013 13 \u2013 \u2013 \u2013 \u2013
Interest-bearing loans and borrowings \u2013 \u2013 997 369 997 369 \u2013 \u2013 115 390 115 390
Bond loans \u2013 \u2013 498 964 498 964 \u2013 \u2013 498 964 498 964
Trade and other payables \u2013 \u2013 233 709 233 709 \u2013 \u2013 14 978 14 978
Sum 13 \u2013 1 730 042 1 730 055 \u2013 \u2013 629 331 629 331
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
Carrying amount \ufb01nancial assets 2024 Fair value through income Fair value through OCI Amort. cost Sum Fair value through income Fair value through OCI Amort. cost Sum
Trade and other receivables \u2013 \u2013 791 397 791 397 \u2013 \u2013 29 415 29 415
Cash and cash equivalents \u2013 \u2013 1 799 668 1 799 668 \u2013 \u2013 913 390 913 390
Financial assets at fair value through OCI \u2013 34 421 \u2013 34 421 \u2013 34 421 \u2013 34 421
Financial assets at fair value through income statement 74 652 \u2013 \u2013 74 652 68 562 \u2013 \u2013 68 562
Loans to Group companies \u2013 \u2013 \u2013 \u2013 \u2013 852 272 852 272
Derivatives 4 815 \u2013 \u2013 4 815 \u2013 \u2013 \u2013 \u2013
Sum 79 467 34 421 2 591 064 2 704 953 68 562 34 421 1 795 076 1 898 059
Carrying amount \ufb01nancial liabilities
Derivative liabilities 2 719 \u2013 \u2013 2 719 \u2013 \u2013 \u2013 \u2013
Interest-bearing loans and borrowings \u2013 \u2013 1 068 796 1 068 796 \u2013 \u2013 309 718 309 718
Bond loans \u2013 \u2013 498 503 498 503 \u2013 \u2013 498 503 498 503
Trade and other payables \u2013 \u2013 276 936 276 936 \u2013 \u2013 17 726 17 726
Sum 2 719 \u2013 1 844 235 1 846 955 \u2013 \u2013 825 946 825 946
\n \n Note 16 Financial risk management / \ufb01nancial instruments cont. (1 000 NOK) \n \n Fair value hierarchy The table below analyses \ufb01nancial instruments measured at fair value according to valuation method. The different levels are de\ufb01ned as follows: Level 1: Fair value is measured using listed prices from active markets for identical \ufb01nancial instruments. No adjustment is made to these prices. Level 2: Fair value is measured using other observable inputs than those used at level 1, either directly (prices) or indirectly (derived from prices). Level 3: Fair value is measured using inputs that are not based on observable market data (unobservable inputs). \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 Level 1 Level 2 Level 3 Sum
Financial assets at fair value through OCI 35 504 \u2013 35 504
Financial assets at fair value through income statement \u2013 132 787 132 787
Sum 35 504 132 787 168 291
Other derivative \ufb01nancial assets 114 \u2013 114
Other derivative \ufb01nancial liabilities -13 \u2013 -13
Sum 35 604 132 787 168 391
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Level 1 Level 2 Level 3 Sum
Financial assets at fair value through OCI 34 421 \u2013 34 421
Financial assets at fair value through income statement 74 652 74 652
Sum 34 421 74 652 109 073
Other derivative \ufb01nancial assets 4 815 \u2013 4 815
Other derivative \ufb01nancial liabilities -2 719 \u2013 -2 719
Sum 36 517 74 652 111 169
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326045818471": { "value": "\n Fair value hierarchy The table below analyses \ufb01nancial instruments measured at fair value according to valuation method. The different levels are de\ufb01ned as follows: Level 1: Fair value is measured using listed prices from active markets for identical \ufb01nancial instruments. No adjustment is made to these prices. Level 2: Fair value is measured using other observable inputs than those used at level 1, either directly (prices) or indirectly (derived from prices). Level 3: Fair value is measured using inputs that are not based on observable market data (unobservable inputs). \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 Level 1 Level 2 Level 3 Sum
Financial assets at fair value through OCI 35 504 \u2013 35 504
Financial assets at fair value through income statement \u2013 132 787 132 787
Sum 35 504 132 787 168 291
Other derivative \ufb01nancial assets 114 \u2013 114
Other derivative \ufb01nancial liabilities -13 \u2013 -13
Sum 35 604 132 787 168 391
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Level 1 Level 2 Level 3 Sum
Financial assets at fair value through OCI 34 421 \u2013 34 421
Financial assets at fair value through income statement 74 652 74 652
Sum 34 421 74 652 109 073
Other derivative \ufb01nancial assets 4 815 \u2013 4 815
Other derivative \ufb01nancial liabilities -2 719 \u2013 -2 719
Sum 36 517 74 652 111 169
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326062045260": { "value": "\n \n Note 17 Interest-bearing debt and provisions (1 000 NOK) This note provides information on the contractual terms of the Group\u2019s interest-bearing loans and borrowings. For more information on the Group\u2019s interest rate risk and foreign exchange risk see Note 16. Note 17.1 Bond loans \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group / Parent
2025 2024
2,516% 2021 - 2028 500 000 500 000
Capitalised loan costs -1 036 -1 497
Bond loans - booked value 498 964 498 503
Fair value (Ref. note 16) 476 150 461 250
\n \n \n \n Note 17.2 Debenture loans \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company
2025 2024
Euribor + \ufb01xed margin Floating interest 118 430 315 218
Capitalised loan costs -3 040 -5 500
Total denenture loans parent company 115 390 309 718
Subsidiaries
Tekna Group Interest-free
Tekna Group Floating interest
Tekna Group Fixed interest rate 6 899 26 202
Tekna Group Debenture loans 23 544 8 086
ENRX Group Floating interest 368 074 375 320
AFK Property Group Floating interest 262 173 161 689
Alytic AS Floating interest 31 053 21 256
Total Debenture loans Subsidiaries 691 743 592 552
Total Debenture loans Group 807 133 902 270
\n \n \n \n Note 17.3 Loans secured by pledged assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Non-current interest-bearing debt 214 482 408 864 \u2013 \u2013
Bank overdraft 52 788 56 664 \u2013 \u2013
Total 267 270 465 529 \u2013 \u2013
\n \n \n Note 17.4 Loans are secured by the following pledged assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Buildings and land 179 404 262 092
Vehicles, machinery and equipment 176 390 194 261
Inventories 298 005 344 044
Trade receivables 276 365 305 534
Total security 930 164 1 105 931
\n Security for promissory note and bond loans with a countervalue of 500 MNOK issued by the parent company has been given in the form of negative pledges. Trade receivables in two of the subsidiaries have been pledged as security for bank guarantees and overdrafts given. For the Group the value-adjusted equity must be at least 40% and have a value of at least MNOK 1 500. For ENRX the equity must be at least 30%, and cash reserve > MEUR 5. Tekna have some covenants connected to operational activities, but none \ufb01nancial covenants. All the companies except for ENRX are in compliance with the requirements of their covenants at 31 December 2025. ENRX are in compliance with their covenants as per 16 March 2026.\n \n \n Note 25 Change in loans and borrowings (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Loans maturing after more than one year Loans maturing in less than one year Total interest-bearing liabilities
Group Note 2025 2024 2025 2024 2025 2024
Total Opening Balance 1 521 110 2 500 788 336 964 469 222 1 858 073 2 970 010
Cash from new borrowings CF 16 842 249 599 \u2013 \u2013 16 842 249 599
Repayment of non-current lease liabilities CF -36 639 -44 767 \u2013 \u2013 -36 639 -44 767
Repayment of long-term borrowings CF -229 408 -1 040 049 \u2013 \u2013 -229 408 -1 040 049
Cash \ufb02ow from net change in current interest bearing debt CF \u2013 \u2013 182 719 35 973 182 719 35 973
Change in lease liabilities without cash \ufb02ow effects 5 16 995 123 003 -3 679 \u2013 16 995 123 003
Disposal -15 545 -324 277 -43 947 -179 723 -63 171 -504 000
Reclassi\ufb01cation -275 366 \u2013 275 366 \u2013 \u2013 \u2013
Total Effect from Foreign Exchange -20 283 56 814 -6 628 11 491 -26 911 68 305
Closing Balance 977 707 1 521 110 740 794 336 964 1 718 501 1 858 073
Parent Company
Total Opening Balance 866 143 1 520 331 2 127 2 293 868 270 1 522 624
Cash from new borrowings CF \u2013 188 474 \u2013 \u2013 \u2013 188 474
Repayment of long-term borrowings CF -187 260 -876 002 \u2013 \u2013 -187 260 -876 002
Cash \ufb02ow from net change in current interest bearing debt CF \u2013 \u2013 158 -166 158 -166
Change in lease liabilities without cash \ufb02ow effects 1 151 2 254 \u2013 \u2013 1 151 2 254
Total Effect from Foreign Exchange -8 939 31 086 \u2013 \u2013 -8 939 31 086
Closing Balance 671 095 866 143 2 285 2 127 673 381 868 270
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2025 2024
Bond 498 964 498 503
Interest-bearing liabilities and credits (long-term) 300 912 776 474
Other non-current liabilities 9 102 15 795
Non-current lease liabilities 168 729 230 338
Loans maturing after more than one year 977 707 1 521 110
Interest-bearing liabilities and credits (short-term) 687 356 276 527
Current lease liabilities 53 439 60 437
Loans maturing in less than one year 740 794 336 964
Total interest-bearing liabilities 1 718 501 1 858 073
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company
2025 2024
Bond 498 964 498 503
Interest-bearing liabilities and credits (long-term) 115 390 309 718
Non-current lease liabilities 56 742 57 923
Loans maturing after more than one year 671 095 866 143
Current lease liabilities 2 285 2 127
Loans maturing in less than one year 2 285 2 127
Total interest-bearing liabilities 673 381 868 270
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326062538004": { "value": "\n Note 17 Interest-bearing debt and provisions (1 000 NOK) This note provides information on the contractual terms of the Group\u2019s interest-bearing loans and borrowings. For more information on the Group\u2019s interest rate risk and foreign exchange risk see Note 16. Note 17.1 Bond loans \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group / Parent
2025 2024
2,516% 2021 - 2028 500 000 500 000
Capitalised loan costs -1 036 -1 497
Bond loans - booked value 498 964 498 503
Fair value (Ref. note 16) 476 150 461 250
\n \n Note 17.2 Debenture loans \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company
2025 2024
Euribor + \ufb01xed margin Floating interest 118 430 315 218
Capitalised loan costs -3 040 -5 500
Total denenture loans parent company 115 390 309 718
Subsidiaries
Tekna Group Interest-free
Tekna Group Floating interest
Tekna Group Fixed interest rate 6 899 26 202
Tekna Group Debenture loans 23 544 8 086
ENRX Group Floating interest 368 074 375 320
AFK Property Group Floating interest 262 173 161 689
Alytic AS Floating interest 31 053 21 256
Total Debenture loans Subsidiaries 691 743 592 552
Total Debenture loans Group 807 133 902 270
\n \n Note 17.3 Loans secured by pledged assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Non-current interest-bearing debt 214 482 408 864 \u2013 \u2013
Bank overdraft 52 788 56 664 \u2013 \u2013
Total 267 270 465 529 \u2013 \u2013
\n \n Note 17.4 Loans are secured by the following pledged assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Buildings and land 179 404 262 092
Vehicles, machinery and equipment 176 390 194 261
Inventories 298 005 344 044
Trade receivables 276 365 305 534
Total security 930 164 1 105 931
\n Security for promissory note and bond loans with a countervalue of 500 MNOK issued by the parent company has been given in the form of negative pledges. Trade receivables in two of the subsidiaries have been pledged as security for bank guarantees and overdrafts given. For the Group the value-adjusted equity must be at least 40% and have a value of at least MNOK 1 500. For ENRX the equity must be at least 30%, and cash reserve > MEUR 5. Tekna have some covenants connected to operational activities, but none \ufb01nancial covenants. All the companies except for ENRX are in compliance with the requirements of their covenants at 31 December 2025. ENRX are in compliance with their covenants as per 16 March 2026.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326062814492": { "value": "\n Note 18 Trade payables and other current liabilities (1 000 NOK) Note 18.1 Account payables \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Trade payables 224 209 267 835 14 884 16 443
Other payables 9 500 9 102 \u2013 \u2013
Trade acc payable, IC \u2013 \u2013 93 1 283
Account Payables 233 709 276 936 14 978 17 726
\n Note 18.2 Speci\ufb01cation of Provision \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2024 Total Opening Balance Changes in expected losses (loss rates) and outstanding receivables (volume) Realized losses during the period (-) Total Effect from Foreign Exchange Closing Balance
Restructuring 6 551 -6 777 \u2013 226 \u2013
Warranties / Guaranties 3 684 24 178 -5 266 1 432 24 029
Other provisions 32 953 28 159 -1 252 2 762 62 622
Onerous contracts 13 500 -13 500 \u2013 \u2013 \u2013
Total provisions 56 688 32 061 -6 518 4 420 86 652
2025
Restructuring \u2013 5 459 \u2013 \u2013 5 459
Warranties / Guaranties 24 029 7 601 -9 001 -1 626 21 003
Other provisions 62 622 -251 -28 042 -1 256 33 073
Onerous contracts \u2013 34 243 \u2013 366 34 609
Total provisions 86 652 47 052 -37 044 -2 517 94 144
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2024 Total Opening Balance Changes in expected losses (loss rates) and outstanding receivables (volume) Realized losses during the period (-) Total Effect from Foreign Exchange Closing Balance
Other provisions 1 600 35 900 \u2013 \u2013 37 500
Total provisions 1 600 35 900 \u2013 \u2013 37 500
2025
Other provisions 37 500 -6 709 -28 891 \u2013 1 900
Total provisions 37 500 -6 709 -28 891 \u2013 1 900
\n \n Note 18.3 Speci\ufb01cation of Accruals \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Accrued Labor cost / holiday pay 80 063 84 972 5 473 5 273
Accrued Bonus 67 741 70 432 6 000 12 000
Accrued operating cost 287 644 258 745 3 397 1 426
Other current liability 74 072 105 589 \u2013 1 269
Total accruals 509 519 519 739 14 870 19 967
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326171325916": { "value": "\n Note 19 Leases (1 000 NOK) Carrying amount right-of-use assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Buildings 187 336 257 303 55 384 57 507
Vehicles, machinery and equipment 12 032 14 662 \u2013 \u2013
Sum 199 368 271 965 55 384 57 507
\n Lease liabilities \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Current lease liabilities 53 439 60 437 2 285 2 127
Non-current lease liabilities 168 729 230 338 56 742 57 923
Sum 222 168 290 774 59 027 60 050
\n Income effects \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2025 2024 2025 2024
Buildings depreciation 56 122 52 330 3 274 3 488
Vehicles, machinery and equipment 7 432 7 355 \u2013 168
Sum depreciation 63 554 59 684 3 274 3 656
Interest expense on lease 11 597 9 959 3 012 3 072
\n We refer to note 5 for a speci\ufb01cation of the movements of Right-of-Use assets. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326063518777": { "value": "\n Note 20 Events after the close of the year On 13 January 2026, Volue announced Stephan Sieber as CEO. On 2 February 2026, ENRX closed the sale of a majority stake of its Charge business to IPT Energy Group BV. On 9 February 2026, Volue announced the acquisition of the Norwegian company Optimeering. On 12 February, Arendals Fossekompani announced an agreement to bring in TA Associates as a strategic investement partner in Volue. On 17 March 2026 subsidiary Utel Systems AS was \ufb01led for insolvency. On 13 April 2026, the Board of Directors proposed to pay an ordinary cash dividend of NOK 3.00 per share for the \ufb01nancial year 2025. Upon approval, the dividend will be paid in May 2026. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260409222449666": { "value": "3.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "Fxbrl_20260326063727498": { "value": "\n Note 21 Accounting estimates and assessments Key accounting estimates Key accounting estimates are estimates that are important for the presentation of the company\u2019s and the Group\u2019s \ufb01nancial position and earnings, and which require subjective assessment. Arendals Fossekompani assesses such estimates continually based on historical results and experience, consultation with experts, trends, forecasts and other methods considered reasonable in each individual case. Impairment losses Goodwill and other intangible assets with an inde\ufb01nite life are tested for impairment annually. The company\u2019s investments in subsidiaries and associates are similarly tested for impairment. The assessments are based on analysis of the company's \ufb01nancial position and forecasts/outlook. Recoverable amounts that are measured against carrying amounts are the expected selling price or the present value of cash \ufb02ows from the investment. Other assets, including property, plant and equipmentand \ufb01nancial instruments available for sale, are tested for impairment when there is an indication that a fall in value may have occurred. Construction contracts The Group recognises revenue from individual projects in accordance with the percentage of completion method. For such projects the degree of completion is calculated as costs incurred relative to total estimated costs. The greatest uncertainty is associated with measurement of the project\u2019s total estimated costs. The group has implemented controls to ensure that accounting for revenue over time re\ufb02ects management's best estimate with respect to total contract revenue, cost, and if applicable stage of completion. The group uses the stage of completion method to determine the contract revenue recognised over time in the period. The method to determine the stage of completion is costs spent compared to total estimated costs or direct labour spent compared to total estimated direct labour. The estimation uncertainty is primarily related to cost calculation and measurement of progress. When project's remaining costs cannot be reliaby estimated, only revenues equal to the accrued project costs will be recognised as revenues. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326063016428": { "value": "The greatest uncertainty is associated with measurement of the project\u2019stotal estimated costs.", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326063933299": { "value": "\n Note 22 Earnings per share in NOK Basic earnings per share/diluted Basic earnings per share are based on pro\ufb01t attributable to the equity holders of the parent and the weighted average number of outstanding ordinary shares during the year, which was 54.960.702 (2024: 54.936.418), calculated as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Pro\ufb01t attributable to ordinary shares (1 000 NOK) 2025 2024
Net pro\ufb01t for the year - total -151 718 2 244 137
Minority interest -37 281 6 558
Equity holders of the parent -114 437 2 237 579
Pro\ufb01t attributable to ordinary shares (1 000 NOK) 2025 2024
Net pro\ufb01t for the year - continued -151 718 -42 316
Minority interest -37 281 6 558
Equity holders of the parent -114 437 -48 874
Pro\ufb01t attributable to ordinary shares (1 000 NOK) 2025 2024
Net pro\ufb01t for the year - discontinued \u2013 2 286 453
Minority interest \u2013 6 558
Equity holders of the parent \u2013 2 279 895
Weighted average number of ordinary shares
Issued ordinary shares, 1 January 55 995 250 55 995 250
Effect of treasury shares -1 034 548 -1 058 832
Number of outstanding shares as at 31 Dec 54 960 702 54 936 418
Weighted average number of ordinary shares for the year 54 948 560 54 896 879
Basic earnings per share / diluted earnings per share (NOK) (2,08) 40,76
Basic earnings per share / diluted earnings per share continued (NOK) (2,08) (0,89)
Basic earnings per share / diluted earnings per share discontinued (NOK) \u2013 41,65
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326063622930": { "value": "\n \n Note 23 The 20 largest shareholders \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Number of shares Shareholding
Ulefoss Invest AS 14 709 875 26,8%
Havfonn AS 14 567 900 26,5%
Must Invest AS 14 106 225 25,7%
Arendals Fossekompani ASA 1 034 548 1,9%
Folketrygdfondet 761 759 1,4%
Svanhild og Arne Must Fond 657 225 1,2%
Fabulous AS 453 853 0,8%
Per-Dietrich Johansen 375 375 0,7%
Fonds\ufb01nans Pensjonskasse 356 228 0,6%
Fl\u00f8temarken AS 323 671 0,6%
Erik B\u00f8hler 280 100 0,5%
Sverre Valvik AS 270 000 0,5%
B\u00f8hler Invest AS 265 000 0,5%
Aksel Oland 237 994 0,4%
Ropern AS 237 478 0,4%
Annelise Altenburg Must 216 675 0,4%
Ottersland AS 200 000 0,4%
Erik Christian Must 180 000 0,3%
Trine Must 180 000 0,3%
Citibank 173 529 0,3%
Sum of the 20 largest shareholders 49 587 435 90,2%
\n With reference to section 7-26 of the Norwegian Accounting Act the following can be disclosed concerning shares owned by individual Board members and the CEO, including shares owned by spouses, children who are minorsor by companies in which the person in question has a controlling interest.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Board of Directors Own holdings Related parties Total
Trond Westlie 7 048 \u2013 7 048
Morten Bergesen \u2013 14 567 900 14 567 900
Didrik Vigsn\u00e6s \u2013 18 000 18 000
Arild Nys\u00e6ther \u2013 \u2013 \u2013
Lise Lindback \u2013 \u2013 \u2013
Anne Grethe Dalane 1 000 \u2013 1 000
Stine Rolstad Brenna \u2013 7 500 7 500
Sum Board of Directors 8 048 14 593 400 14 601 448
Senior executives:
Benjamin Golding* 60 193 \u2013 56 593
Lars Peder Fensli * 36 245 \u2013 35 920
H\u00e5kon Tanem 59 669 \u2013 42 669
Torkil Mogstad * 17 759 \u2013 17 759
Ingunn Ettest\u00f8l* 21 909 \u2013 11 909
Ann-Kari Heier 19 635 \u2013 19 635
Sum Senior executives 215 410 \u2013 184 485
\n * See Note 4 regarding share-based payments.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260330131610949": { "value": "\n Note 23 The 20 largest shareholders \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Number of shares Shareholding
Ulefoss Invest AS 14 709 875 26,8%
Havfonn AS 14 567 900 26,5%
Must Invest AS 14 106 225 25,7%
Arendals Fossekompani ASA 1 034 548 1,9%
Folketrygdfondet 761 759 1,4%
Svanhild og Arne Must Fond 657 225 1,2%
Fabulous AS 453 853 0,8%
Per-Dietrich Johansen 375 375 0,7%
Fonds\ufb01nans Pensjonskasse 356 228 0,6%
Fl\u00f8temarken AS 323 671 0,6%
Erik B\u00f8hler 280 100 0,5%
Sverre Valvik AS 270 000 0,5%
B\u00f8hler Invest AS 265 000 0,5%
Aksel Oland 237 994 0,4%
Ropern AS 237 478 0,4%
Annelise Altenburg Must 216 675 0,4%
Ottersland AS 200 000 0,4%
Erik Christian Must 180 000 0,3%
Trine Must 180 000 0,3%
Citibank 173 529 0,3%
Sum of the 20 largest shareholders 49 587 435 90,2%
\n With reference to section 7-26 of the Norwegian Accounting Act the following can be disclosed concerning shares owned by individual Board members and the CEO, including shares owned by spouses, children who are minorsor by companies in which the person in question has a controlling interest.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Board of Directors Own holdings Related parties Total
Trond Westlie 7 048 \u2013 7 048
Morten Bergesen \u2013 14 567 900 14 567 900
Didrik Vigsn\u00e6s \u2013 18 000 18 000
Arild Nys\u00e6ther \u2013 \u2013 \u2013
Lise Lindback \u2013 \u2013 \u2013
Anne Grethe Dalane 1 000 \u2013 1 000
Stine Rolstad Brenna \u2013 7 500 7 500
Sum Board of Directors 8 048 14 593 400 14 601 448
Senior executives:
Benjamin Golding* 60 193 \u2013 56 593
Lars Peder Fensli * 36 245 \u2013 35 920
H\u00e5kon Tanem 59 669 \u2013 42 669
Torkil Mogstad * 17 759 \u2013 17 759
Ingunn Ettest\u00f8l* 21 909 \u2013 11 909
Ann-Kari Heier 19 635 \u2013 19 635
Sum Senior executives 215 410 \u2013 184 485
\n * See Note 4 regarding share-based payments.\n ", "dimensions": { "concept": "arefo:DisclosureOfInformationAboutLargestShareholdersTextBlock", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260326064024730": { "value": "\n Note 24 Related parties The company\u2019s/Group\u2019s related parties comprise subsidiaries, associates and members of the Board of Directors and senior management team. Key executives Members of the Board of Directors and the company management and their closest relations control 26,9% of shares with voting rights in the company. Loans to senior executives (see Note 4) amounted to kNOK 19.685 (2024: kNOK 18.788) as at 31 December. These loans are included in \u201cother investments\u201d. Interest is charged on loans to senior executives at a rate that never triggers a taxable bene\ufb01t. In addition to regular salaries, senior executives have agreements on other bene\ufb01ts in the form of a de\ufb01ned-contribution pension scheme and share-based payments. (See Note 4). Related party transactions Transactions between Group companies and other related parties are based on the principles of market value and arm\u2019s length. In 2025 Arendals Fossekompani purchased services relating to market management for kNOK 936 from Volue Market Services (2024: kNOK 854). In addition services were purchased from Volue Insight AS for kNOK 674 in 2025. Arendals Fossekompani ASA supply AFK Eiendom and Alytic with administrative services, all invoiced based market value. Interest is charged on loans from the AFK parent company to companies in the Group in accordance with the agreement entered into. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260415192756981": { "value": "\n Langbryggen 9 4841 Arendal\n ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }