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1 Accounting principles
1.1 Basis of preparation
The consolidated financial statements for Europris ASA
(\u201dthe group\u201d) have been prepared in accordance with the
IFRS\u00ae Accounting Standards as adopted by the EU, as well
as Norwegian disclosure requirements pursuant to section
3-9 of the Norwegian Accounting Act at 31 December 2025.
The accounting policies adopted are consistent with those
of the previous financial year.
The board approved the consolidated financial statements
on 18 March 2026.
The consolidated financial statements have been
prepared on a historical cost basis with the following
exceptions:
\u2022 derivative instruments are recognised at fair value
through profit and loss.
The group has applied the going concern assumption in
preparing its consolidated financial statements. When
assessing this assumption, management has assessed all
available information regarding future expectations.
The preparation of financial statements in conformity with
the IFRS requires the use of certain critical accounting
estimates. It also requires management to exercise its
judgement in the process of applying the group\u2019s accounting
policies. The areas involving a higher degree of judgement
or complexity or where the assumptions and estimates are
significant for the consolidated financial statements are
disclosed in note 3.
The group\u2019s intention is to adopt relevant new and
amended standards and interpretations when they become
effective.
1.2 Consolidation
The consolidated financial statements include the parent
company Europris ASA and all its subsidiaries. Subsidiaries
are all entities over which the group has control, following
the principles set out in IFRS 10 Consolidated Financial
Statement, and are fully consolidated from the date on
which control is transferred to the group.
Company
Ownership/voting share
Europris ASA
parent company
Europris Holding ASA
100%
Europris AS
100%
Europris Butikkdrift AS
100%
Runsvengruppen AB (\u00d6oB) group
100%
Lekekassen Holding AS group
100%
Strikkemekka Holding AS group
67%
Based on the application guidance in IFRS 10, using the
control term as the decisive criterion to decide whether a
company should be included in the consolidated financial
statements, the group has determined that it does not
control its franchisees and the franchises are therefore not
consolidated.
The group applies the acquisition method to account for
business combinations. Any non-controlling interest in the
acquiree is recognised on an acquisition-by-acquisition
basis, either at fair value or at the non-controlling interest\u2019s
proportionate share of the recognised amounts of the
acquiree\u2019s identifiable net assets.
Goodwill is initially measured as the excess of the
aggregate consideration transferred and the amount of non-
controlling interest over the net identifiable assets acquired
and liabilities assumed. If this consideration is lower than
the fair value of the net assets of the subsidiary acquired,
the difference is recognised in profit and loss.
Accounting policies of subsidiaries have been changed
where necessary to ensure consistency with the policies
adopted by the group
1.3 Investment in associates
Associates are accounted for using the equity method
from the date when significant influence is achieved until
such influence ceases.
The group\u2019s share of the results of operations of the
associate is shown on the face of the statement of profit or
loss outside operation profit. In addition, when there has
been a change recognised directly in the equity of the
associate, the group recognises its share of any changes,
when applicable, in the statement of changes in equity.
Goodwill relating to the associate is included in the
carrying amount of the investment and is not tested for
impairment individually. If there are indications that the
investment in the associate is impaired, the group will
perform an impairment test of the carrying amount of the
investment. Any impairment losses are recognised as share
of profit of an associate in the statement of profit or loss.
1.4 Segment reporting
The Europris group has two reportable segments The
chief operating decision-maker, who is responsible for
allocating resources and assessing performance of the
operating segments, has been identified as the group
management. The segments are reported in accordance
with how the chief operating decision-maker evaluates
profitability and achievements.
1.5 Foreign currency translation
Foreign currency transactions are translated into the
functional currency of the respective group entity, using the
exchange rates prevailing at the dates of the transactions
(spot exchange rate). Foreign exchange gains and losses
resulting from the settlement of such trans- actions and from
the re-measurement of monetary items denominated in
foreign currency at year-end exchange rates are recognised
in the income statement. Non- monetary items are not re-
translated at year-end and are measured at historical cost
(translated using the exchange rates at the transaction
date), except for non-monetary items measured at fair value
which are translated using the exchange rates at the date
when fair value was determined.
Non-monetary items which are measured at fair value in
foreign currency are translated into the functional currency
at the reporting date. Changes in exchange rates are
recognised continuously in operating profit.
The consolidated financial statements are presented in
NOK, which is the group\u2019s presentation currency.
1.6 Revenue from contracts with customers
Revenue from contracts with customers is recognised
when control of the goods or services is transferred to the
customer at an amount which reflects the consideration
which the group expects to be entitled to in exchange for
those goods or services. The group has generally
concluded that it is the principal in its revenue
arrangements, because it typically controls the goods or
services before transferring them to the customer.
Revenue from the sale of goods
The group operates a chain of stores in the discount
variety retail sector and online stores which sells consumer
goods, including sales to franchise stores. The group
recognises revenue from the sale of goods at the point in
time when control of the goods is transferred to the
customer, generally at the point of delivery. Retail sales are
usually settled in cash or by debit or credit cards.
Certain contracts provide a customer with a right to return
the goods within a specified period. The group uses the
expected value method to estimate the goods which will not
be returned, because this method best predicts the amount
of variable consideration to which the group will be entitled.
Revenue from online stores is recognised when control of
the goods is transferred to the customer, which is the point
of delivery to the carrier. The return policy for online sales is
the same as for store sales, and the expected return rate is
calculated using the same method as described above.
Sales from online store is settled by debit or credit cards.
Franchise fee
The fees received from franchises are recorded as \u201cother
income\u201d. The franchise fee is calculated based on a
percentage of the sales.
1.7 Current and deferred income tax
The tax expense for the period comprises current and
deferred tax. Tax is recognised in the income statement,
except to the extent that it relates to items recognised in
other comprehensive income or directly in equity. In this
case, the tax is also recognised in other comprehensive
income or directly in equity respectively.
The current income tax charge is calculated on the basis
of the tax laws enacted or substantively enacted at the
balance sheet date.
Management periodically evaluates positions taken in tax
returns with respect to situations in which applicable tax
regulation is subject to interpretation. It establishes
provisions where appropriate on the basis of amounts
expected to be paid to the tax authorities.
Deferred income tax is recognised on temporary
differences arising between the tax bases of assets and
liabilities and their carrying amounts in the consolidated
financial statements. However, deferred tax liabilities are not
recognised with regard to goodwill arising from business
combinations. Deferred income tax is determined using tax
rates (and laws) which have been enacted or substantively
enacted by the balance sheet date and are expected to
apply when the related deferred income tax asset is realised
or the deferred income tax liability is settled.
Deferred income tax assets are recognised only to the
extent that it is probable that future taxable profit will be
available against which the temporary differences can be
utilised.
Deferred income tax liabilities are provided on taxable
temporary differences arising from investments in
subsidiaries, associates and joint arrangements, except for
the deferred income tax liability where the timing of the
reversal of the temporary difference is controlled by the
group and it is probable that the temporary difference will
not reverse in the foreseeable future. Generally, the group is
unable to control the reversal of the temporary difference for
associates.
Deferred income tax assets are recognised on deductible
temporary differences arising from investments in
subsidiaries, associates and joint arrangements only to the
extent that it is probable the temporary difference will
reverse in the future and there is sufficient taxable profit
available against which the temporary difference can be
utilised.
Deferred income tax assets and liabilities are offset when
there is a legally enforceable right to offset current tax
assets against current tax liabilities, and when the deferred
income tax assets and liabilities relate to income taxes
levied by the same taxation authority on either the same
taxable entity or different taxable entities and there is an
intention to settle the balances on a net basis.
The group has adopted the amendments to IAS 12. The
IASB amends the scope of IAS 12 to clarify that the
standard applies to income taxes arising from tax law
enacted or substantively enacted to implement the Pillar
Two model rules published by the OECD, including tax law
that implements qualified domestic minimum top-up taxes
described in those rules.
The amendments introduce a temporary exception to the
accounting requirements for deferred taxes in IAS 12, so
that an entity would neither recognise nor disclose
information about deferred tax assets and liabilities related
to Pillar Two income taxes.
Following the amendments, the group is required to
disclose that it has applied the exception and to disclose
separately its current tax expense (income) related to Pillar
Two income taxes.
1.8 Property, plant and equipment
Property, plant and equipment are recorded at historical
cost less depreciation. Historical cost includes expenditure
which is directly attributable to the acquisition of the items.
Subsequent costs are included in the asset\u2019s carrying
amount or recognised as a separate asset, as appropriate,
only when it is probable that future economic benefits
associated with the item will flow to the group and the cost
of the item can be measured reliably. The carrying amount
of replaced parts is derecognised when replaced. All other
repairs and maintenance expenditures are recognised in
profit and loss in the period when the expense is incurred.
Depreciation of property, plant and equipment is
calculated using the straight-line method to depreciate their
cost to their residual value over the estimated useful lives,
as follows:
technical and electrical installations
5-15 years
fixture and fittings
7-10 years
vehicles
5 years
machinery and equipment
3 years
IT equipment
3 years
buildings
5-25 years
land
not depreciated
The residual values and useful lives of the assets are
reviewed and adjusted, if appropriate, at the end of each
reporting period.
An asset\u2019s carrying amount is written down immediately to
its recoverable amount if the asset\u2019s carrying amount is
greater than its estimated recoverable amount.
Gains and losses on disposals are determined by
comparing the proceeds with the carrying amount and are
recognised in the income statement.
1.9 Leases
Identifying a lease
At the inception of a contract, the group assesses whether
the contract is or contains a lease. A contract is or contains
a lease if the contract conveys the right to control the use of
an identified asset for a period of time in exchange for a
consideration.
The group as a lessee
Separating components in the lease contract
For contracts which constitute or contain a lease, the
group separates lease components if it benefits from the
use of each underlying asset either on its own or together
with other resources which are readily available, and the
underlying asset is neither highly dependent on, nor highly
interrelated with, the other underlying assets in the contract.
The group then accounts for each lease component in the
contract as a lease separately from non-lease components
of the contract.
Recognition of leases and exemptions
At the lease commencement date, the group recognises a
lease liability and corresponding right-of-use asset for all
lease agreements in which it is the lessee, except for the
following exemptions applied:
\u2022 short-term leases (defined as 12 months or less)
\u2022 low-value assets
For these leases, the group recognises the lease
payments as other operating expenses in the statement of
profit or loss when they are incurred.
Lease liabilities
The lease liability is recognised at the commencement
date of the lease. The group measures the lease liability at
the present value of the lease payments for the right to use
the underlying asset during the lease term which were not
paid at the commencement date. The lease term represents
the non-cancellable period of the lease together with
periods covered by an option to extend the lease if the
lessee is reasonably certain to exercise that option.
The lease payments included in the measurement
comprise:
\u2022 fixed lease payments (including in-substance fixed
payments), less any lease incentives receivable
\u2022 variable lease payments which depend on an index or
a rate, initially measured using the index or rate as at
the commencement date
\u2022 the exercise price of a purchase option, if the group is
reasonably certain to exercise that option
\u2022 payments of penalties for terminating the lease, if the
lease term reflects the group exercising an option to
terminate the lease.
The lease liability is subsequently measured by increasing
the carrying amount to reflect interest on the lease liability,
reducing the carrying amount to reflect the lease payments
made and remeasuring the carrying amount to reflect any
reassessment or lease modifications, or to reflect
adjustments in lease payments due to an adjustment in an
index or rate.
The group does not include variable lease payments in
the lease liability. Instead, the group recognises these
variable lease expenses in profit or loss.
The group presents its lease liabilities as separate line
items in the statement of financial position.
Right-of-use assets
The group measures the right-of use asset at cost, less
any accumulated depreciation and impairment losses,
adjusted for any remeasurement of lease liabilities. The cost
of the right-of-use asset comprises:
\u2022 the amount of the initial measurement of the lease
liability recognised
\u2022 any lease payments made at or before the
commencement date, less any incentives received
\u2022 any initial direct costs incurred by the group
\u2022 an estimate of the costs to be incurred by the group in
dismantling and removing the underlying asset,
restoring the site on which it is located or restoring the
underlying asset to the condition required by the terms
and conditions of the lease, unless those costs are
incurred to produce inventories.
The group applies the depreciation requirements in IAS
16 Property, Plant and Equipment in depreciating the right-
of-use asset, except that the right-of-use asset is
depreciated from the commencement date to the earlier of
the lease term and the remaining useful life of the right-of-
use asset.
The group applies IAS 36 Impairment of Assets to
determine whether the right-of-use asset is impaired and to
account for any impairment loss identified. Store profitability
is monitored on an ongoing basis and stores that deliver
below expectations are followed up and necessary
measures implemented.
1.10 Intangible assets
Goodwill
Goodwill arises on the acquisition of subsidiaries and
represents the excess of the consideration transferred, the
amount of any non-controlling interest in the acquiree and
the fair value at the acquisition date of any previous equity
interest in the acquiree over the fair value of the identifiable
net assets acquired. If the total consideration transferred,
non-controlling interest recognised and previously held
interest measured at fair value are less than the fair value of
the net assets of the subsidiary acquired, in the case of a
bargain purchase, the difference is recognised directly in the
income statement.
For the purpose of impairment testing, goodwill acquired
in a business combination is allocated to the cash
generating unit (CGU) which is expected to benefit from the
synergies of the combination. Each unit or group of units to
which the goodwill is allocated represents the lowest level
within the entity at which the goodwill is monitored for
internal management purposes. Goodwill is monitored at the
operating segment level.
Goodwill impairment reviews are performed annually or
more frequently if events or changes in circumstances
indicate a potential impairment. The carrying value of the
CGU containing the goodwill is compared to the recoverable
amount, which is the higher of value in use and the fair
value less costs of disposal. Any impairment is recognised
immediately as an expense and is not subsequently
reversed.
Trademarks and contractual rights
Separately acquired trademarks and contractual rights are
recognised at cost. Trademarks and contractual rights
acquired in a business combination are recognised at fair
value at the acquisition date. Trademarks (the brand name
\u201cEuropris\u201d and \u201cLekekassen\u201d) are deemed to have an
indefinite lifetime and are not amortised as a consequence,
but tested for impairment annually. Contractual rights and
licences have a finite useful life and are carried at cost less
accumulated amortisation. Amortisation is calculated using
the straight-line method to allocate the cost of contractual
rights over their estimated useful life.
Software
Costs associated with maintaining computer software
programmes are recognised as an expense as incurred.
Development costs which are directly attributable to the
design and testing of identifiable and unique software
products controlled by the group are recognised as
intangible assets when the following criteria are met:
\u2022 it is technically feasible to complete the software
product so that it will be available for use
\u2022 management intends to complete the software product
and use or sell it
\u2022 there is an ability to use or sell the software product
\u2022 it can be demonstrated how the software product will
generate probable future economic benefits
\u2022 adequate technical, financial and other resources to
complete the development and to use or sell the
software product are available
\u2022 the expenditure attributable to the software product
during its development can be reliably measured.
Computer software development costs recognised as
assets are amortised over their estimated useful lives of
three years.
1.11 Financial instruments
A financial instrument is any contract which gives rise to a
financial asset of one entity and a financial liability or equity
instrument of another entity.
Financial assets
The group\u00b4s financial assets are derivatives, trade
receivables, other receivables and cash.
The classification of financial assets at initial recognition
depends on the financial asset\u2019s contractual cash flow
characteristics and the group\u2019s business model for
managing them. With the exception of trade receivables
which do not contain a significant financing component, the
group initially measures a financial asset at its fair value
plus, in the case of a financial asset not at fair value through
other comprehensive income, transaction costs.
The group classifies its financial assets in these
categories:
\u2022 financial assets at amortised cost
\u2022 derivatives at fair value through profit and loss.
The group does not apply hedge accounting.
Financial assets at amortised cost
The group measures financial assets at amortised cost if
both of the following conditions are met:
\u2022 the financial asset is held within a business model with
the objective to hold financial assets in order to collect
contractual cash flows
\u2022 the contractual terms of the financial asset give rise on
specified dates to cash flows which are solely
payments of principal and interest on the principal
amount outstanding.
Financial assets at amortised cost are subsequently
measured using the effective interest (EIR) method and are
subject to impairment. Gains and losses are recognised in
profit or loss when the asset is derecognised, modified or
impaired.
The group\u2019s financial assets at amortised cost include
trade receivables and other current deposits. Trade
receivables which do not contain a significant financing
component are measured at the transaction price
determined under IFRS 15 Revenue from contracts with
customers. Receivables are subsequently measured at
amortised cost using the EIR method minus provision for
expected credit losses.
Derivatives at fair value through profit and loss
Derivatives at fair value are carried in the statement of
financial position at fair value with net changes in fair value
in profit or loss. The category includes foreign exchange
contracts, interest rate swaps and options.
Derecognition of financial assets
A financial asset (or, where applicable, part of a financial
asset or part of a group of similar financial assets) is
primarily derecognised (in other words, removed from the
group\u2019s consolidated statement of financial position) when:
\u2022 the rights to receive cash flows from the asset have
expired, or
\u2022 the group has transferred its rights to receive cash
flows from the asset or has assumed an obligation to
pay the received cash flows in full without material
delay to a third party under a \u201dpass- through\u201d
arrangement; and either
a. the group has transferred substantially all the risks
and rewards of the asset, or
b. the group has neither transferred nor retained
substantially all the risks and rewards of the asset,
but has transferred control of the asset.
Financial liabilities
Financial liabilities are classified, at initial recognition, as
loans and borrowings, payables, or derivatives through
profit and loss. Derivatives are recognised initially at fair
value and, in the case of loans and borrowings and
payables, net of directly attributable transaction costs.
Derivatives are financial liabilities when the fair value is
negative, accounted for in the same way as derivatives as
assets.
Loans, borrowings and payables
After initial recognition, interest-bearing loans and
borrowings are subsequently measured at amortised cost
using the EIR method. Gains and losses are recognised in
profit or loss when the liabilities are derecognised as well as
through the EIR amortisation process.
Amortised cost is calculated by taking into account any
discount or premium on acquisition and fees or costs which
are an integral part of the EIR. The EIR amortisation is
included as finance costs in the statement of profit or loss.
Payables are measured at their nominal amount when the
effect of discounting is not material.
Borrowings are classified as current unless the group has
an unconditional right to delay the payment of the debt for
more than 12 months from the reporting date.
Derecognition of financial liabilities
A financial liability is derecognised when the obligation
under the liability is discharged or cancelled or expires.
When an existing financial liability is replaced by another
from the same lender on substantially different terms, or the
terms of an existing liability are substantially modified, such
an exchange or modification is treated as the derecognition
of the original liability and the recognition of a new liability.
The difference in the respective carrying amounts is
recognised in the statement of profit or loss.
1.12 Inventories and cost of goods sold
Inventories are stated at the lower of cost and net
realisable value. Net realisable value is the estimated selling
price in the ordinary course of business less the estimated
costs of completion and the estimated costs necessary to
make the sale. Historical cost is calculated using a weighted
average historical cost and includes expenditures directly
linked to getting the goods to their final location and
condition. Foreseeable obsolescence is assessed
continuously. The group\u2019s inventories consist solely of
goods purchased for resale.
Goods for sale are often purchased in currencies other
than the local currency, and the purchase price in local
currency is locked in through the use of foreign currency
derivative contracts. Both unrealised and realised gains or
losses on the foreign currency derivatives which are
economic hedges for inventory purchases are included as
part of cost of goods sold (COGS). Similarly, unrealised
foreign currency exchange gains and losses on inventory
trade payables and realised foreign currency exchange
gains or losses at the time of payment are also included as
part of COGS.
1.13 Cash
Cash includes cash in hand and bank deposits. Bank
overdrafts are presented in the statement of cash flows less
cash.
1.14 Treasury shares
When treasury shares are repurchased, the purchase
price including directly attributable costs is recognised in
equity. Treasury shares are presented as a reduction in
equity. Losses or gains on transactions involving treasury
shares are not recognised in the statement of
comprehensive income.
1.15 Post-employment benefits
The group has two post-employment schemes: one
defined contribution and one contractual retirement scheme.
The contractual retirement scheme is effective from 1
January 2011 and is deemed to be a defined benefit multi-
employer plan, but recognised as a defined contribution
agreement since insufficient reliable information is available
to estimate the group\u2019s proportionate share of pension
expense, liability and funds in the collective scheme.
In a defined contribution arrangement, the group
contributes to a public or private insurance plan. The group
has no remaining liabilities after the contribution to the
insurance plan has been made. The contributions are
recognised as a personnel expense when they are incurred.
1.16 Provisions
Provisions for environmental restoration, restructuring
costs and legal claims are recognised when the group has
an existing legal or constructive obligation as a result of past
events, it is probable that an outflow of resources will be
required to settle the obligation, and the amount can be
reliably estimated.
Provisions are recognised when the group has an existing
obligation (legal or constructive) as a result of a past event,
it is probable (more likely than not) that an outflow of
economic resources will be required from the group, and the
amount can be estimated reliably. The timing or amount of
the outflow may still be uncertain. Provisions are measured
at the estimated expenditure required to settle the existing
obligation, based on the most reliable evidence available at
the reporting date, including the risks and uncertainties
associated with the existing obligation.
A provision for warranties is recognised when the
underlying products or services are sold. The provision is
based on historical warranty data and an assessment of all
possible outcomes and the accompanying probabilities.
1.17 Written put options over non-controlling
interest
The group has written put options over non-controlling
interests in Strikkemekka Holding AS (\u201cStrikkemekka\u201d). The
holder of the non-controlling shares is also the CEO of
Strikkemekka. If the CEO resigns, the group has a right and
an obligation to purchase the shares in Strikkemekka for a
cash consideration. The consideration to be paid is based
on a multiple of EBITDA. At initial recognition, a financial
liability is recognised for the present value of the redemption
amount, with a corresponding charge directly to
shareholders\u2019 equity. The present value of the redemption
amount is estimated to be no less than equal to the amount
payable if the put option were exercised at the end of the
period. The financial liability is remeasured to reflect
changes in the estimated redemption amount, with a
corresponding charge to shareholders\u2019 equity.
The non-controlling interest continues to be recognised,
and is attributed its share of profit and loss and total
comprehensive income.
1.18 Contingent liabilities and assets
Contingent liabilities are not recognised in the financial
statements. In cases where the possible outflow of
economic resources as a result of existing obligations is
considered improbable or remote, no liability is recognised.
A contingent asset is not recognised in the financial
statements, but disclosed if it is probable that the benefit will
flow to the group.
1.19 Implementation of IFRS\u202f18 Presentation and
disclosure in financial statements
The group has assessed the expected impact of IFRS\u202f18,
effective for annual reporting periods beginning on or after 1
January 2027. Based on the initial assessment, the
adoption of IFRS\u202f18 is not expected to have a material
impact on the group\u2019s primary financial statements. The
group will continue its implementation efforts to ensure
readiness ahead of first\u2011time application.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-322": { "value": "
1.1 Basis of preparation
The consolidated financial statements for Europris ASA
(\u201dthe group\u201d) have been prepared in accordance with the
IFRS\u00ae Accounting Standards as adopted by the EU, as well
as Norwegian disclosure requirements pursuant to section
3-9 of the Norwegian Accounting Act at 31 December 2025.
The accounting policies adopted are consistent with those
of the previous financial year.
The board approved the consolidated financial statements
on 18 March 2026.
The consolidated financial statements have been
prepared on a historical cost basis with the following
exceptions:
\u2022 derivative instruments are recognised at fair value
through profit and loss.
The group has applied the going concern assumption in
preparing its consolidated financial statements. When
assessing this assumption, management has assessed all
available information regarding future expectations.
The preparation of financial statements in conformity with
the IFRS requires the use of certain critical accounting
estimates. It also requires management to exercise its
judgement in the process of applying the group\u2019s accounting
policies. The areas involving a higher degree of judgement
or complexity or where the assumptions and estimates are
significant for the consolidated financial statements are
disclosed in note 3.
The group\u2019s intention is to adopt relevant new and
amended standards and interpretations when they become
effective.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-323": { "value": "
The consolidated financial statements for Europris ASA
(\u201dthe group\u201d) have been prepared in accordance with the
IFRS\u00ae Accounting Standards as adopted by the EU, as well
as Norwegian disclosure requirements pursuant to section
3-9 of the Norwegian Accounting Act at 31 December 2025.
The accounting policies adopted are consistent with those
of the previous financial year.
The board approved the consolidated financial statements
on 18 March 2026.
The consolidated financial statements have been
prepared on a historical cost basis with the following
exceptions:
\u2022 derivative instruments are recognised at fair value
through profit and loss.
The group has applied the going concern assumption in
preparing its consolidated financial statements. When
assessing this assumption, management has assessed all
available information regarding future expectations.
The preparation of financial statements in conformity with
the IFRS requires the use of certain critical accounting
estimates. It also requires management to exercise its
judgement in the process of applying the group\u2019s accounting
policies. The areas involving a higher degree of judgement
or complexity or where the assumptions and estimates are
significant for the consolidated financial statements are
disclosed in note 3.
The group\u2019s intention is to adopt relevant new and
amended standards and interpretations when they become
effective.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-324": { "value": "Europris ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-325": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-327": { "value": "
1.2 Consolidation
The consolidated financial statements include the parent
company Europris ASA and all its subsidiaries. Subsidiaries
are all entities over which the group has control, following
the principles set out in IFRS 10 Consolidated Financial
Statement, and are fully consolidated from the date on
which control is transferred to the group.
Company
Ownership/voting share
Europris ASA
parent company
Europris Holding ASA
100%
Europris AS
100%
Europris Butikkdrift AS
100%
Runsvengruppen AB (\u00d6oB) group
100%
Lekekassen Holding AS group
100%
Strikkemekka Holding AS group
67%
Based on the application guidance in IFRS 10, using the
control term as the decisive criterion to decide whether a
company should be included in the consolidated financial
statements, the group has determined that it does not
control its franchisees and the franchises are therefore not
consolidated.
The group applies the acquisition method to account for
business combinations. Any non-controlling interest in the
acquiree is recognised on an acquisition-by-acquisition
basis, either at fair value or at the non-controlling interest\u2019s
proportionate share of the recognised amounts of the
acquiree\u2019s identifiable net assets.
Goodwill is initially measured as the excess of the
aggregate consideration transferred and the amount of non-
controlling interest over the net identifiable assets acquired
and liabilities assumed. If this consideration is lower than
the fair value of the net assets of the subsidiary acquired,
the difference is recognised in profit and loss.
Accounting policies of subsidiaries have been changed
where necessary to ensure consistency with the policies
adopted by the group", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-326": { "value": "
1.2 Consolidation
The consolidated financial statements include the parent
company Europris ASA and all its subsidiaries. Subsidiaries
are all entities over which the group has control, following
the principles set out in IFRS 10 Consolidated Financial
Statement, and are fully consolidated from the date on
which control is transferred to the group.
Company
Ownership/voting share
Europris ASA
parent company
Europris Holding ASA
100%
Europris AS
100%
Europris Butikkdrift AS
100%
Runsvengruppen AB (\u00d6oB) group
100%
Lekekassen Holding AS group
100%
Strikkemekka Holding AS group
67%
Based on the application guidance in IFRS 10, using the
control term as the decisive criterion to decide whether a
company should be included in the consolidated financial
statements, the group has determined that it does not
control its franchisees and the franchises are therefore not
consolidated.
The group applies the acquisition method to account for
business combinations. Any non-controlling interest in the
acquiree is recognised on an acquisition-by-acquisition
basis, either at fair value or at the non-controlling interest\u2019s
proportionate share of the recognised amounts of the
acquiree\u2019s identifiable net assets.
Goodwill is initially measured as the excess of the
aggregate consideration transferred and the amount of non-
controlling interest over the net identifiable assets acquired
and liabilities assumed. If this consideration is lower than
the fair value of the net assets of the subsidiary acquired,
the difference is recognised in profit and loss.
Accounting policies of subsidiaries have been changed
where necessary to ensure consistency with the policies
adopted by the group", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-328": { "value": "Europris ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-329": { "value": "Europris ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-330": { "value": "
The group applies the acquisition method to account for
business combinations. Any non-controlling interest in the
acquiree is recognised on an acquisition-by-acquisition
basis, either at fair value or at the non-controlling interest\u2019s
proportionate share of the recognised amounts of the
acquiree\u2019s identifiable net assets.
Goodwill is initially measured as the excess of the
aggregate consideration transferred and the amount of non-
controlling interest over the net identifiable assets acquired
and liabilities assumed. If this consideration is lower than
the fair value of the net assets of the subsidiary acquired,
the difference is recognised in profit and loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-331": { "value": "
1.3 Investment in associates
Associates are accounted for using the equity method
from the date when significant influence is achieved until
such influence ceases.
The group\u2019s share of the results of operations of the
associate is shown on the face of the statement of profit or
loss outside operation profit. In addition, when there has
been a change recognised directly in the equity of the
associate, the group recognises its share of any changes,
when applicable, in the statement of changes in equity.
Goodwill relating to the associate is included in the
carrying amount of the investment and is not tested for
impairment individually. If there are indications that the
investment in the associate is impaired, the group will
perform an impairment test of the carrying amount of the
investment. Any impairment losses are recognised as share
of profit of an associate in the statement of profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-332": { "value": "
1.4 Segment reporting
The Europris group has two reportable segments The
chief operating decision-maker, who is responsible for
allocating resources and assessing performance of the
operating segments, has been identified as the group
management. The segments are reported in accordance
with how the chief operating decision-maker evaluates
profitability and achievements.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-333": { "value": "
1.5 Foreign currency translation
Foreign currency transactions are translated into the
functional currency of the respective group entity, using the
exchange rates prevailing at the dates of the transactions
(spot exchange rate). Foreign exchange gains and losses
resulting from the settlement of such trans- actions and from
the re-measurement of monetary items denominated in
foreign currency at year-end exchange rates are recognised
in the income statement. Non- monetary items are not re-
translated at year-end and are measured at historical cost
(translated using the exchange rates at the transaction
date), except for non-monetary items measured at fair value
which are translated using the exchange rates at the date
when fair value was determined.
Non-monetary items which are measured at fair value in
foreign currency are translated into the functional currency
at the reporting date. Changes in exchange rates are
recognised continuously in operating profit.
The consolidated financial statements are presented in
NOK, which is the group\u2019s presentation currency.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-334": { "value": "
1.6 Revenue from contracts with customers
Revenue from contracts with customers is recognised
when control of the goods or services is transferred to the
customer at an amount which reflects the consideration
which the group expects to be entitled to in exchange for
those goods or services. The group has generally
concluded that it is the principal in its revenue
arrangements, because it typically controls the goods or
services before transferring them to the customer.
Revenue from the sale of goods
The group operates a chain of stores in the discount
variety retail sector and online stores which sells consumer
goods, including sales to franchise stores. The group
recognises revenue from the sale of goods at the point in
time when control of the goods is transferred to the
customer, generally at the point of delivery. Retail sales are
usually settled in cash or by debit or credit cards.
Certain contracts provide a customer with a right to return
the goods within a specified period. The group uses the
expected value method to estimate the goods which will not
be returned, because this method best predicts the amount
of variable consideration to which the group will be entitled.
Revenue from online stores is recognised when control of
the goods is transferred to the customer, which is the point
of delivery to the carrier. The return policy for online sales is
the same as for store sales, and the expected return rate is
calculated using the same method as described above.
Sales from online store is settled by debit or credit cards.
Franchise fee
The fees received from franchises are recorded as \u201cother
income\u201d. The franchise fee is calculated based on a
percentage of the sales.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-335": { "value": "
Franchise fee
The fees received from franchises are recorded as \u201cother
income\u201d. The franchise fee is calculated based on a
percentage of the sales.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-336": { "value": "
1.7 Current and deferred income tax
The tax expense for the period comprises current and
deferred tax. Tax is recognised in the income statement,
except to the extent that it relates to items recognised in
other comprehensive income or directly in equity. In this
case, the tax is also recognised in other comprehensive
income or directly in equity respectively.
The current income tax charge is calculated on the basis
of the tax laws enacted or substantively enacted at the
balance sheet date.
Management periodically evaluates positions taken in tax
returns with respect to situations in which applicable tax
regulation is subject to interpretation. It establishes
provisions where appropriate on the basis of amounts
expected to be paid to the tax authorities.
Deferred income tax is recognised on temporary
differences arising between the tax bases of assets and
liabilities and their carrying amounts in the consolidated
financial statements. However, deferred tax liabilities are not
recognised with regard to goodwill arising from business
combinations. Deferred income tax is determined using tax
rates (and laws) which have been enacted or substantively
enacted by the balance sheet date and are expected to
apply when the related deferred income tax asset is realised
or the deferred income tax liability is settled.
Deferred income tax assets are recognised only to the
extent that it is probable that future taxable profit will be
available against which the temporary differences can be
utilised.
Deferred income tax liabilities are provided on taxable
temporary differences arising from investments in
subsidiaries, associates and joint arrangements, except for
the deferred income tax liability where the timing of the
reversal of the temporary difference is controlled by the
group and it is probable that the temporary difference will
not reverse in the foreseeable future. Generally, the group is
unable to control the reversal of the temporary difference for
associates.
Deferred income tax assets are recognised on deductible
temporary differences arising from investments in
subsidiaries, associates and joint arrangements only to the
extent that it is probable the temporary difference will
reverse in the future and there is sufficient taxable profit
available against which the temporary difference can be
utilised.
Deferred income tax assets and liabilities are offset when
there is a legally enforceable right to offset current tax
assets against current tax liabilities, and when the deferred
income tax assets and liabilities relate to income taxes
levied by the same taxation authority on either the same
taxable entity or different taxable entities and there is an
intention to settle the balances on a net basis.
The group has adopted the amendments to IAS 12. The
IASB amends the scope of IAS 12 to clarify that the
standard applies to income taxes arising from tax law
enacted or substantively enacted to implement the Pillar
Two model rules published by the OECD, including tax law
that implements qualified domestic minimum top-up taxes
described in those rules.
The amendments introduce a temporary exception to the
accounting requirements for deferred taxes in IAS 12, so
that an entity would neither recognise nor disclose
information about deferred tax assets and liabilities related
to Pillar Two income taxes.
Following the amendments, the group is required to
disclose that it has applied the exception and to disclose
separately its current tax expense (income) related to Pillar
Two income taxes.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-337": { "value": "
Deferred income tax is recognised on temporary
differences arising between the tax bases of assets and
liabilities and their carrying amounts in the consolidated
financial statements. However, deferred tax liabilities are not
recognised with regard to goodwill arising from business
combinations. Deferred income tax is determined using tax
rates (and laws) which have been enacted or substantively
enacted by the balance sheet date and are expected to
apply when the related deferred income tax asset is realised
or the deferred income tax liability is settled.
Deferred income tax assets are recognised only to the
extent that it is probable that future taxable profit will be
available against which the temporary differences can be
utilised.
Deferred income tax liabilities are provided on taxable
temporary differences arising from investments in
subsidiaries, associates and joint arrangements, except for
the deferred income tax liability where the timing of the
reversal of the temporary difference is controlled by the
group and it is probable that the temporary difference will
not reverse in the foreseeable future. Generally, the group is
unable to control the reversal of the temporary difference for
associates.
Deferred income tax assets are recognised on deductible
temporary differences arising from investments in
subsidiaries, associates and joint arrangements only to the
extent that it is probable the temporary difference will
reverse in the future and there is sufficient taxable profit
available against which the temporary difference can be
utilised.
Deferred income tax assets and liabilities are offset when
there is a legally enforceable right to offset current tax
assets against current tax liabilities, and when the deferred
income tax assets and liabilities relate to income taxes
levied by the same taxation authority on either the same
taxable entity or different taxable entities and there is an
intention to settle the balances on a net basis.
The group has adopted the amendments to IAS 12. The
IASB amends the scope of IAS 12 to clarify that the
standard applies to income taxes arising from tax law
enacted or substantively enacted to implement the Pillar
Two model rules published by the OECD, including tax law
that implements qualified domestic minimum top-up taxes
described in those rules.
The amendments introduce a temporary exception to the
accounting requirements for deferred taxes in IAS 12, so
that an entity would neither recognise nor disclose
information about deferred tax assets and liabilities related
to Pillar Two income taxes.
Following the amendments, the group is required to
disclose that it has applied the exception and to disclose
separately its current tax expense (income) related to Pillar
Two income taxes.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-338": { "value": "
1.8 Property, plant and equipment
Property, plant and equipment are recorded at historical
cost less depreciation. Historical cost includes expenditure
which is directly attributable to the acquisition of the items.
Subsequent costs are included in the asset\u2019s carrying
amount or recognised as a separate asset, as appropriate,
only when it is probable that future economic benefits
associated with the item will flow to the group and the cost
of the item can be measured reliably. The carrying amount
of replaced parts is derecognised when replaced. All other
repairs and maintenance expenditures are recognised in
profit and loss in the period when the expense is incurred.
Depreciation of property, plant and equipment is
calculated using the straight-line method to depreciate their
cost to their residual value over the estimated useful lives,
as follows:
technical and electrical installations
5-15 years
fixture and fittings
7-10 years
vehicles
5 years
machinery and equipment
3 years
IT equipment
3 years
buildings
5-25 years
land
not depreciated
The residual values and useful lives of the assets are
reviewed and adjusted, if appropriate, at the end of each
reporting period.
An asset\u2019s carrying amount is written down immediately to
its recoverable amount if the asset\u2019s carrying amount is
greater than its estimated recoverable amount.
Gains and losses on disposals are determined by
comparing the proceeds with the carrying amount and are
recognised in the income statement.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-339": { "value": "
Depreciation of property, plant and equipment is
calculated using the straight-line method to depreciate their
cost to their residual value over the estimated useful lives,
as follows:
technical and electrical installations
5-15 years
fixture and fittings
7-10 years
vehicles
5 years
machinery and equipment
3 years
IT equipment
3 years
buildings
5-25 years
land
not depreciated
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-340": { "value": "
1.9 Leases
Identifying a lease
At the inception of a contract, the group assesses whether
the contract is or contains a lease. A contract is or contains
a lease if the contract conveys the right to control the use of
an identified asset for a period of time in exchange for a
consideration.
The group as a lessee
Separating components in the lease contract
For contracts which constitute or contain a lease, the
group separates lease components if it benefits from the
use of each underlying asset either on its own or together
with other resources which are readily available, and the
underlying asset is neither highly dependent on, nor highly
interrelated with, the other underlying assets in the contract.
The group then accounts for each lease component in the
contract as a lease separately from non-lease components
of the contract.
Recognition of leases and exemptions
At the lease commencement date, the group recognises a
lease liability and corresponding right-of-use asset for all
lease agreements in which it is the lessee, except for the
following exemptions applied:
\u2022 short-term leases (defined as 12 months or less)
\u2022 low-value assets
For these leases, the group recognises the lease
payments as other operating expenses in the statement of
profit or loss when they are incurred.
Lease liabilities
The lease liability is recognised at the commencement
date of the lease. The group measures the lease liability at
the present value of the lease payments for the right to use
the underlying asset during the lease term which were not
paid at the commencement date. The lease term represents
the non-cancellable period of the lease together with
periods covered by an option to extend the lease if the
lessee is reasonably certain to exercise that option.
The lease payments included in the measurement
comprise:
\u2022 fixed lease payments (including in-substance fixed
payments), less any lease incentives receivable
\u2022 variable lease payments which depend on an index or
a rate, initially measured using the index or rate as at
the commencement date
\u2022 the exercise price of a purchase option, if the group is
reasonably certain to exercise that option
\u2022 payments of penalties for terminating the lease, if the
lease term reflects the group exercising an option to
terminate the lease.
The lease liability is subsequently measured by increasing
the carrying amount to reflect interest on the lease liability,
reducing the carrying amount to reflect the lease payments
made and remeasuring the carrying amount to reflect any
reassessment or lease modifications, or to reflect
adjustments in lease payments due to an adjustment in an
index or rate.
The group does not include variable lease payments in
the lease liability. Instead, the group recognises these
variable lease expenses in profit or loss.
The group presents its lease liabilities as separate line
items in the statement of financial position.
Right-of-use assets
The group measures the right-of use asset at cost, less
any accumulated depreciation and impairment losses,
adjusted for any remeasurement of lease liabilities. The cost
of the right-of-use asset comprises:
\u2022 the amount of the initial measurement of the lease
liability recognised
\u2022 any lease payments made at or before the
commencement date, less any incentives received
\u2022 any initial direct costs incurred by the group
\u2022 an estimate of the costs to be incurred by the group in
dismantling and removing the underlying asset,
restoring the site on which it is located or restoring the
underlying asset to the condition required by the terms
and conditions of the lease, unless those costs are
incurred to produce inventories.
The group applies the depreciation requirements in IAS
16 Property, Plant and Equipment in depreciating the right-
of-use asset, except that the right-of-use asset is
depreciated from the commencement date to the earlier of
the lease term and the remaining useful life of the right-of-
use asset.
The group applies IAS 36 Impairment of Assets to
determine whether the right-of-use asset is impaired and to
account for any impairment loss identified. Store profitability
is monitored on an ongoing basis and stores that deliver
below expectations are followed up and necessary
measures implemented.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-341": { "value": "
1.10 Intangible assets
Goodwill
Goodwill arises on the acquisition of subsidiaries and
represents the excess of the consideration transferred, the
amount of any non-controlling interest in the acquiree and
the fair value at the acquisition date of any previous equity
interest in the acquiree over the fair value of the identifiable
net assets acquired. If the total consideration transferred,
non-controlling interest recognised and previously held
interest measured at fair value are less than the fair value of
the net assets of the subsidiary acquired, in the case of a
bargain purchase, the difference is recognised directly in the
income statement.
For the purpose of impairment testing, goodwill acquired
in a business combination is allocated to the cash
generating unit (CGU) which is expected to benefit from the
synergies of the combination. Each unit or group of units to
which the goodwill is allocated represents the lowest level
within the entity at which the goodwill is monitored for
internal management purposes. Goodwill is monitored at the
operating segment level.
Goodwill impairment reviews are performed annually or
more frequently if events or changes in circumstances
indicate a potential impairment. The carrying value of the
CGU containing the goodwill is compared to the recoverable
amount, which is the higher of value in use and the fair
value less costs of disposal. Any impairment is recognised
immediately as an expense and is not subsequently
reversed.
Trademarks and contractual rights
Separately acquired trademarks and contractual rights are
recognised at cost. Trademarks and contractual rights
acquired in a business combination are recognised at fair
value at the acquisition date. Trademarks (the brand name
\u201cEuropris\u201d and \u201cLekekassen\u201d) are deemed to have an
indefinite lifetime and are not amortised as a consequence,
but tested for impairment annually. Contractual rights and
licences have a finite useful life and are carried at cost less
accumulated amortisation. Amortisation is calculated using
the straight-line method to allocate the cost of contractual
rights over their estimated useful life.
Software
Costs associated with maintaining computer software
programmes are recognised as an expense as incurred.
Development costs which are directly attributable to the
design and testing of identifiable and unique software
products controlled by the group are recognised as
intangible assets when the following criteria are met:
\u2022 it is technically feasible to complete the software
product so that it will be available for use
\u2022 management intends to complete the software product
and use or sell it
\u2022 there is an ability to use or sell the software product
\u2022 it can be demonstrated how the software product will
generate probable future economic benefits
\u2022 adequate technical, financial and other resources to
complete the development and to use or sell the
software product are available
\u2022 the expenditure attributable to the software product
during its development can be reliably measured.
Computer software development costs recognised as
assets are amortised over their estimated useful lives of
three years.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-342": { "value": "
Goodwill
Goodwill arises on the acquisition of subsidiaries and
represents the excess of the consideration transferred, the
amount of any non-controlling interest in the acquiree and
the fair value at the acquisition date of any previous equity
interest in the acquiree over the fair value of the identifiable
net assets acquired. If the total consideration transferred,
non-controlling interest recognised and previously held
interest measured at fair value are less than the fair value of
the net assets of the subsidiary acquired, in the case of a
bargain purchase, the difference is recognised directly in the
income statement.
For the purpose of impairment testing, goodwill acquired
in a business combination is allocated to the cash
generating unit (CGU) which is expected to benefit from the
synergies of the combination. Each unit or group of units to
which the goodwill is allocated represents the lowest level
within the entity at which the goodwill is monitored for
internal management purposes. Goodwill is monitored at the
operating segment level.
Goodwill impairment reviews are performed annually or
more frequently if events or changes in circumstances
indicate a potential impairment. The carrying value of the
CGU containing the goodwill is compared to the recoverable
amount, which is the higher of value in use and the fair
value less costs of disposal. Any impairment is recognised
immediately as an expense and is not subsequently
reversed.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-343": { "value": "
Trademarks and contractual rights
Separately acquired trademarks and contractual rights are
recognised at cost. Trademarks and contractual rights
acquired in a business combination are recognised at fair
value at the acquisition date. Trademarks (the brand name
\u201cEuropris\u201d and \u201cLekekassen\u201d) are deemed to have an
indefinite lifetime and are not amortised as a consequence,
but tested for impairment annually. Contractual rights and
licences have a finite useful life and are carried at cost less
accumulated amortisation. Amortisation is calculated using
the straight-line method to allocate the cost of contractual
rights over their estimated useful life.
Software
Costs associated with maintaining computer software
programmes are recognised as an expense as incurred.
Development costs which are directly attributable to the
design and testing of identifiable and unique software
products controlled by the group are recognised as
intangible assets when the following criteria are met:
\u2022 it is technically feasible to complete the software
product so that it will be available for use
\u2022 management intends to complete the software product
and use or sell it
\u2022 there is an ability to use or sell the software product
\u2022 it can be demonstrated how the software product will
generate probable future economic benefits
\u2022 adequate technical, financial and other resources to
complete the development and to use or sell the
software product are available
\u2022 the expenditure attributable to the software product
during its development can be reliably measured.
Computer software development costs recognised as
assets are amortised over their estimated useful lives of
three years.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-344": { "value": "
1.11 Financial instruments
A financial instrument is any contract which gives rise to a
financial asset of one entity and a financial liability or equity
instrument of another entity.
Financial assets
The group\u00b4s financial assets are derivatives, trade
receivables, other receivables and cash.
The classification of financial assets at initial recognition
depends on the financial asset\u2019s contractual cash flow
characteristics and the group\u2019s business model for
managing them. With the exception of trade receivables
which do not contain a significant financing component, the
group initially measures a financial asset at its fair value
plus, in the case of a financial asset not at fair value through
other comprehensive income, transaction costs.
The group classifies its financial assets in these
categories:
\u2022 financial assets at amortised cost
\u2022 derivatives at fair value through profit and loss.
The group does not apply hedge accounting.
Financial assets at amortised cost
The group measures financial assets at amortised cost if
both of the following conditions are met:
\u2022 the financial asset is held within a business model with
the objective to hold financial assets in order to collect
contractual cash flows
\u2022 the contractual terms of the financial asset give rise on
specified dates to cash flows which are solely
payments of principal and interest on the principal
amount outstanding.
Financial assets at amortised cost are subsequently
measured using the effective interest (EIR) method and are
subject to impairment. Gains and losses are recognised in
profit or loss when the asset is derecognised, modified or
impaired.
The group\u2019s financial assets at amortised cost include
trade receivables and other current deposits. Trade
receivables which do not contain a significant financing
component are measured at the transaction price
determined under IFRS 15 Revenue from contracts with
customers. Receivables are subsequently measured at
amortised cost using the EIR method minus provision for
expected credit losses.
Derivatives at fair value through profit and loss
Derivatives at fair value are carried in the statement of
financial position at fair value with net changes in fair value
in profit or loss. The category includes foreign exchange
contracts, interest rate swaps and options.
Derecognition of financial assets
A financial asset (or, where applicable, part of a financial
asset or part of a group of similar financial assets) is
primarily derecognised (in other words, removed from the
group\u2019s consolidated statement of financial position) when:
\u2022 the rights to receive cash flows from the asset have
expired, or
\u2022 the group has transferred its rights to receive cash
flows from the asset or has assumed an obligation to
pay the received cash flows in full without material
delay to a third party under a \u201dpass- through\u201d
arrangement; and either
a. the group has transferred substantially all the risks
and rewards of the asset, or
b. the group has neither transferred nor retained
substantially all the risks and rewards of the asset,
but has transferred control of the asset.
Financial liabilities
Financial liabilities are classified, at initial recognition, as
loans and borrowings, payables, or derivatives through
profit and loss. Derivatives are recognised initially at fair
value and, in the case of loans and borrowings and
payables, net of directly attributable transaction costs.
Derivatives are financial liabilities when the fair value is
negative, accounted for in the same way as derivatives as
assets.
Loans, borrowings and payables
After initial recognition, interest-bearing loans and
borrowings are subsequently measured at amortised cost
using the EIR method. Gains and losses are recognised in
profit or loss when the liabilities are derecognised as well as
through the EIR amortisation process.
Amortised cost is calculated by taking into account any
discount or premium on acquisition and fees or costs which
are an integral part of the EIR. The EIR amortisation is
included as finance costs in the statement of profit or loss.
Payables are measured at their nominal amount when the
effect of discounting is not material.
Borrowings are classified as current unless the group has
an unconditional right to delay the payment of the debt for
more than 12 months from the reporting date.
Derecognition of financial liabilities
A financial liability is derecognised when the obligation
under the liability is discharged or cancelled or expires.
When an existing financial liability is replaced by another
from the same lender on substantially different terms, or the
terms of an existing liability are substantially modified, such
an exchange or modification is treated as the derecognition
of the original liability and the recognition of a new liability.
The difference in the respective carrying amounts is
recognised in the statement of profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-345": { "value": "
Financial assets
The group\u00b4s financial assets are derivatives, trade
receivables, other receivables and cash.
The classification of financial assets at initial recognition
depends on the financial asset\u2019s contractual cash flow
characteristics and the group\u2019s business model for
managing them. With the exception of trade receivables
which do not contain a significant financing component, the
group initially measures a financial asset at its fair value
plus, in the case of a financial asset not at fair value through
other comprehensive income, transaction costs.
The group classifies its financial assets in these
categories:
\u2022 financial assets at amortised cost
\u2022 derivatives at fair value through profit and loss.
The group does not apply hedge accounting.
Financial assets at amortised cost
The group measures financial assets at amortised cost if
both of the following conditions are met:
\u2022 the financial asset is held within a business model with
the objective to hold financial assets in order to collect
contractual cash flows
\u2022 the contractual terms of the financial asset give rise on
specified dates to cash flows which are solely
payments of principal and interest on the principal
amount outstanding.
Financial assets at amortised cost are subsequently
measured using the effective interest (EIR) method and are
subject to impairment. Gains and losses are recognised in
profit or loss when the asset is derecognised, modified or
impaired.
The group\u2019s financial assets at amortised cost include
trade receivables and other current deposits. Trade
receivables which do not contain a significant financing
component are measured at the transaction price
determined under IFRS 15 Revenue from contracts with
customers. Receivables are subsequently measured at
amortised cost using the EIR method minus provision for
expected credit losses.
Derivatives at fair value through profit and loss
Derivatives at fair value are carried in the statement of
financial position at fair value with net changes in fair value
in profit or loss. The category includes foreign exchange
contracts, interest rate swaps and options.
Derecognition of financial assets
A financial asset (or, where applicable, part of a financial
asset or part of a group of similar financial assets) is
primarily derecognised (in other words, removed from the
group\u2019s consolidated statement of financial position) when:
\u2022 the rights to receive cash flows from the asset have
expired, or
\u2022 the group has transferred its rights to receive cash
flows from the asset or has assumed an obligation to
pay the received cash flows in full without material
delay to a third party under a \u201dpass- through\u201d
arrangement; and either
a. the group has transferred substantially all the risks
and rewards of the asset, or
b. the group has neither transferred nor retained
substantially all the risks and rewards of the asset,
but has transferred control of the asset.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-346": { "value": "derivatives at fair value through profit and loss.
The group does not apply hedge accounting.
Financial assets at amortised cost
The group measures financial assets at amortised cost if
both of the following conditions are met:
\u2022 the financial asset is held within a business model with
the objective to hold financial assets in order to collect
contractual cash flows
\u2022 the contractual terms of the financial asset give rise on
specified dates to cash flows which are solely
payments of principal and interest on the principal
amount outstanding.
Financial assets at amortised cost are subsequently
measured using the effective interest (EIR) method and are
subject to impairment. Gains and losses are recognised in
profit or loss when the asset is derecognised, modified or
impaired.
The group\u2019s financial assets at amortised cost include
trade receivables and other current deposits. Trade
receivables which do not contain a significant financing
component are measured at the transaction price
determined under IFRS 15 Revenue from contracts with
customers. Receivables are subsequently measured at
amortised cost using the EIR method minus provision for
expected credit losses.
Derivatives at fair value through profit and loss
Derivatives at fair value are carried in the statement of
financial position at fair value with net changes in fair value
in profit or loss. The category includes foreign exchange
contracts, interest rate swaps and options.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-347": { "value": "
Derecognition of financial assets
A financial asset (or, where applicable, part of a financial
asset or part of a group of similar financial assets) is
primarily derecognised (in other words, removed from the
group\u2019s consolidated statement of financial position) when:
\u2022 the rights to receive cash flows from the asset have
expired, or
\u2022 the group has transferred its rights to receive cash
flows from the asset or has assumed an obligation to
pay the received cash flows in full without material
delay to a third party under a \u201dpass- through\u201d
arrangement; and either
a. the group has transferred substantially all the risks
and rewards of the asset, or
b. the group has neither transferred nor retained
substantially all the risks and rewards of the asset,
but has transferred control of the asset.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-348": { "value": "
Financial liabilities
Financial liabilities are classified, at initial recognition, as
loans and borrowings, payables, or derivatives through
profit and loss. Derivatives are recognised initially at fair
value and, in the case of loans and borrowings and
payables, net of directly attributable transaction costs.
Derivatives are financial liabilities when the fair value is
negative, accounted for in the same way as derivatives as
assets.
Loans, borrowings and payables
After initial recognition, interest-bearing loans and
borrowings are subsequently measured at amortised cost
using the EIR method. Gains and losses are recognised in
profit or loss when the liabilities are derecognised as well as
through the EIR amortisation process.
Amortised cost is calculated by taking into account any
discount or premium on acquisition and fees or costs which
are an integral part of the EIR. The EIR amortisation is
included as finance costs in the statement of profit or loss.
Payables are measured at their nominal amount when the
effect of discounting is not material.
Borrowings are classified as current unless the group has
an unconditional right to delay the payment of the debt for
more than 12 months from the reporting date.
Derecognition of financial liabilities
A financial liability is derecognised when the obligation
under the liability is discharged or cancelled or expires.
When an existing financial liability is replaced by another
from the same lender on substantially different terms, or the
terms of an existing liability are substantially modified, such
an exchange or modification is treated as the derecognition
of the original liability and the recognition of a new liability.
The difference in the respective carrying amounts is
recognised in the statement of profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-349": { "value": "
1.12 Inventories and cost of goods sold
Inventories are stated at the lower of cost and net
realisable value. Net realisable value is the estimated selling
price in the ordinary course of business less the estimated
costs of completion and the estimated costs necessary to
make the sale. Historical cost is calculated using a weighted
average historical cost and includes expenditures directly
linked to getting the goods to their final location and
condition. Foreseeable obsolescence is assessed
continuously. The group\u2019s inventories consist solely of
goods purchased for resale.
Goods for sale are often purchased in currencies other
than the local currency, and the purchase price in local
currency is locked in through the use of foreign currency
derivative contracts. Both unrealised and realised gains or
losses on the foreign currency derivatives which are
economic hedges for inventory purchases are included as
part of cost of goods sold (COGS). Similarly, unrealised
foreign currency exchange gains and losses on inventory
trade payables and realised foreign currency exchange
gains or losses at the time of payment are also included as
part of COGS.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-350": { "value": "
Goods for sale are often purchased in currencies other
than the local currency, and the purchase price in local
currency is locked in through the use of foreign currency
derivative contracts. Both unrealised and realised gains or
losses on the foreign currency derivatives which are
economic hedges for inventory", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-351": { "value": "
1.13 Cash
Cash includes cash in hand and bank deposits. Bank
overdrafts are presented in the statement of cash flows less
cash.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-352": { "value": "
1.14 Treasury shares
When treasury shares are repurchased, the purchase
price including directly attributable costs is recognised in
equity. Treasury shares are presented as a reduction in
equity. Losses or gains on transactions involving treasury
shares are not recognised in the statement of
comprehensive income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-353": { "value": "
1.15 Post-employment benefits
The group has two post-employment schemes: one
defined contribution and one contractual retirement scheme.
The contractual retirement scheme is effective from 1
January 2011 and is deemed to be a defined benefit multi-
employer plan, but recognised as a defined contribution
agreement since insufficient reliable information is available
to estimate the group\u2019s proportionate share of pension
expense, liability and funds in the collective scheme.
In a defined contribution arrangement, the group
contributes to a public or private insurance plan. The group
has no remaining liabilities after the contribution to the
insurance plan has been made. The contributions are
recognised as a personnel expense when they are incurred.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-354": { "value": "
1.16 Provisions
Provisions for environmental restoration, restructuring
costs and legal claims are recognised when the group has
an existing legal or constructive obligation as a result of past
events, it is probable that an outflow of resources will be
required to settle the obligation, and the amount can be
reliably estimated.
Provisions are recognised when the group has an existing
obligation (legal or constructive) as a result of a past event,
it is probable (more likely than not) that an outflow of
economic resources will be required from the group, and the
amount can be estimated reliably. The timing or amount of
the outflow may still be uncertain. Provisions are measured
at the estimated expenditure required to settle the existing
obligation, based on the most reliable evidence available at
the reporting date, including the risks and uncertainties
associated with the existing obligation.
A provision for warranties is recognised when the
underlying products or services are sold. The provision is
based on historical warranty data and an assessment of all
possible outcomes and the accompanying probabilities.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-355": { "value": "
A provision for warranties is recognised when the
underlying products or services are sold. The provision is
based on historical warranty data and an assessment of all
possible outcomes and the accompanying probabilities.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-356": { "value": "
1.17 Written put options over non-controlling
interest
The group has written put options over non-controlling
interests in Strikkemekka Holding AS (\u201cStrikkemekka\u201d). The
holder of the non-controlling shares is also the CEO of
Strikkemekka. If the CEO resigns, the group has a right and
an obligation to purchase the shares in Strikkemekka for a
cash consideration. The consideration to be paid is based
on a multiple of EBITDA. At initial recognition, a financial
liability is recognised for the present value of the redemption
amount, with a corresponding charge directly to
shareholders\u2019 equity. The present value of the redemption
amount is estimated to be no less than equal to the amount
payable if the put option were exercised at the end of the
period. The financial liability is remeasured to reflect
changes in the estimated redemption amount, with a
corresponding charge to shareholders\u2019 equity.
The non-controlling interest continues to be recognised,
and is attributed its share of profit and loss and total
comprehensive income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-357": { "value": "
1.18 Contingent liabilities and assets
Contingent liabilities are not recognised in the financial
statements. In cases where the possible outflow of
economic resources as a result of existing obligations is
considered improbable or remote, no liability is recognised.
A contingent asset is not recognised in the financial
statements, but disclosed if it is probable that the benefit will
flow to the group.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-358": { "value": "
1.19 Implementation of IFRS\u202f18 Presentation and
disclosure in financial statements
The group has assessed the expected impact of IFRS\u202f18,
effective for annual reporting periods beginning on or after 1
January 2027. Based on the initial assessment, the
adoption of IFRS\u202f18 is not expected to have a material
impact on the group\u2019s primary financial statements. The
group will continue its implementation efforts to ensure
readiness ahead of first\u2011time application.
", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-359": { "value": "
2 Financial risk management
The group's core business is variety retail. This exposes
the group to a variety of financial risks: market (including
currency, fair value interest-rate and price), credit and liquidity
risk. The goal of the group's overall risk management
programme is to minimise potential adverse financial
performance effects of these risks, which result from
unpredictable changes in capital markets. The group uses
financial derivatives to hedge against certain risks. Hedge
accounting is not applied.
The financial risk management programme for the group is
carried out by its central treasury department under policies
approved and monitored by the board. The treasury
department identifies, evaluates, hedges and reports financial
risks in cooperation with the various operating units in the
group. The board approves the principles of overall risk
management as well as policies covering specific areas, such
as currency exchange risk, interest-rate risk, credit risk, the
use of financial derivatives and liquidity management.
2.1 Market risk
2.1.a Currency exchange risk
The group is exposed to currency exchange risk arising
from the import of goods for sale. These transactions are
mainly settled in USD and EUR. The group aims to achieve
predictable cash outflows in local currencies by using forward
contracts as a hedging strategy for its exposure to USD and
EUR. The hedging strategy is based on an assessment of the
possibilities and estimated time period required to adjust the
business to the changes in foreign exchange rates. In
addition, the group faces currency risk from an internal loan
settled in SEK. The following table illustrates the sensitivity of
the group to potential currency changes.
Figures are stated in NOK 1,000
Foreign currency
sensitivity
Changes in
currency
Effect on post-tax profit
2025
2024
USD/NOK
+10%
-49,099
-52,063
-10%
+49,099
+52,063
EUR/NOK
+10%
-15,135
-22,544
-10%
+15,135
+22,544
NOK/SEK
+10%
-26,387
-
-10%
+26,387
-
Foreign currency
sensitivity
Changes in
currency
Effect on post-tax profit
2025
2024
USD/SEK
+10%
-9,312
-9,942
-10%
+9,312
+9,942
EUR/SEK
+10%
-3,293
-4,322
-10%
+3,293
+4,322
Hedge accounting is not applied.
2.1.b Interest-rate risk
The group's exposure to interest-rate risk arises from its
bank borrowings. The interest-bearing debt has floating rates,
which means it is affected by changes in interest-rates. The
group's financial policy includes a detailed description of
hedging, and 60 per cent of the principal of the group's bank
loan of NOK 1 billion is presently hedged. The current
interest-rate swaps expire in July 2027 and 2030.
Management monitors development in the market, and
regularly assesses the exposure to interest-rate risk. The
interest-rate risk which arises from loans with a floating
interest rate is managed by using interest-rate swaps. The
following table illustrates the sensitivity of the group to
potential interest-rate changes.
Figures are stated in NOK 1,000
Interest-rate sensitivity
Changes in
interest rate
Effect on post-
tax profit
2025
+1%
-3,120
-1%
+3,120
2024
+1%
-3,355
-1%
+3,355
Hedge accounting is not applied.
2.1.c Price risk
The group has limited exposure to price risk.
2.2 Credit risk
The group has limited exposure to credit risk, since most of
its revenue transactions are settled by cash or debit cards.
However, a small share of its revenue comes from franchise
agreements, where each franchisee is granted credit. As a
franchisor, the group monitors its franchisees closely to
mitigate the credit risk. In addition, sales to B2B customers
are a very small part of total revenues. Losses on trade
receivables have historically been limited.
2.3 Liquidity risk
The treasury department prepares and monitors cash flow
forecasts of the groups's liquidity requirements to ensure that
the group has sufficient cash to meet operational
commitments, and to maintain sufficient flexibility by securing
unused credit facilities (see note 22) and monitoring
compliance with financial covenants.\u00a0
The following table sets out the contractual maturities (representing undiscounted cash flows) of financial liabilities.
Figures are stated in NOK 1,000
At 31.12.2025
Up to 6
months
Between 6 and 12
months
Between 1 and
2 years
Between 2 and 5
years
Total
Borrowings
849,281
-
-
-
849,281
Accounts payable
1,076,922
-
-
-
1,076,922
Other current liabilities
665,727
-
-
-
665,727
Borrowings including interest
17,679
17,679
35,358
1,106,074
1,176,790
Put option liability
27,802
-
-
-
27,802
Derivatives
22,479
-
-
-
22,479
Total
2,659,890
17,679
35,358
1,106,074
3,819,001
At 31.12.2024
Up to 6
months
Between 6 and 12
months
Between 1 and
2 years
Between 2 and 5
years
Total
Borrowings
304,480
-
-
-
304,480
Accounts payable
1,255,066
-
-
-
1,255,066
Other current liabilities
629,841
-
-
-
629,841
Borrowings including interest
21,656
21,656
43,063
1,126,913
1,213,288
Put option liability
30,390
-
-
-
30,390
Derivatives
14,952
-
-
-
14,952
Total
2,256,385
21,656
43,063
1,126,913
3,448,016
2.4 Capital management risk
The group's objectives when managing capital are to
ensure the ability to continue as a going concern in order to
provide returns for shareholders and to maintain an optimal
capital structure to reduce the cost of capital, including
compliance with covenants in the loan agreements (see note
22 for further details). The long-term financial ambition is a
dividend policy of paying out 50-60 per cent of net profit while
maintaining an efficient balance sheet.
At 31 December 2025, the group\u2019s equity totalled NOK
4,357 million, which corresponded to an equity ratio of 35.6
per cent. The board considers Europris\u2019 capital structure to be
adequate in relation to the group\u2019s objectives, strategy and
risk profile.
2.5 Climate risk
At 31 December 2025, no material climate risks have been
identified that will have an impact on the consolidated
financial statements of the group.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-360": { "value": "
2.1 Market risk
2.1.a Currency exchange risk
The group is exposed to currency exchange risk arising
from the import of goods for sale. These transactions are
mainly settled in USD and EUR. The group aims to achieve
predictable cash outflows in local currencies by using forward
contracts as a hedging strategy for its exposure to USD and
EUR. The hedging strategy is based on an assessment of the
possibilities and estimated time period required to adjust the
business to the changes in foreign exchange rates. In
addition, the group faces currency risk from an internal loan
settled in SEK. The following table illustrates the sensitivity of
the group to potential currency changes.
Figures are stated in NOK 1,000
Foreign currency
sensitivity
Changes in
currency
Effect on post-tax profit
2025
2024
USD/NOK
+10%
-49,099
-52,063
-10%
+49,099
+52,063
EUR/NOK
+10%
-15,135
-22,544
-10%
+15,135
+22,544
NOK/SEK
+10%
-26,387
-
-10%
+26,387
-
Foreign currency
sensitivity
Changes in
currency
Effect on post-tax profit
2025
2024
USD/SEK
+10%
-9,312
-9,942
-10%
+9,312
+9,942
EUR/SEK
+10%
-3,293
-4,322
-10%
+3,293
+4,322
Hedge accounting is not applied.
2.1.b Interest-rate risk
The group's exposure to interest-rate risk arises from its
bank borrowings. The interest-bearing debt has floating rates,
which means it is affected by changes in interest-rates. The
group's financial policy includes a detailed description of
hedging, and 60 per cent of the principal of the group's bank
loan of NOK 1 billion is presently hedged. The current
interest-rate swaps expire in July 2027 and 2030.
Management monitors development in the market, and
regularly assesses the exposure to interest-rate risk. The
interest-rate risk which arises from loans with a floating
interest rate is managed by using interest-rate swaps. The
following table illustrates the sensitivity of the group to
potential interest-rate changes.
Figures are stated in NOK 1,000
Interest-rate sensitivity
Changes in
interest rate
Effect on post-
tax profit
2025
+1%
-3,120
-1%
+3,120
2024
+1%
-3,355
-1%
+3,355
Hedge accounting is not applied.
2.1.c Price risk
The group has limited exposure to price risk.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-361": { "value": "
2.2 Credit risk
The group has limited exposure to credit risk, since most of
its revenue transactions are settled by cash or debit cards.
However, a small share of its revenue comes from franchise
agreements, where each franchisee is granted credit. As a
franchisor, the group monitors its franchisees closely to
mitigate the credit risk. In addition, sales to B2B customers
are a very small part of total revenues. Losses on trade
receivables have historically been limited.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-362": { "value": "
2.3 Liquidity risk
The treasury department prepares and monitors cash flow
forecasts of the groups's liquidity requirements to ensure that
the group has sufficient cash to meet operational
commitments, and to maintain sufficient flexibility by securing
unused credit facilities (see note 22) and monitoring
compliance with financial covenants.\u00a0
The following table sets out the contractual maturities (representing undiscounted cash flows) of financial liabilities.
Figures are stated in NOK 1,000
At 31.12.2025
Up to 6
months
Between 6 and 12
months
Between 1 and
2 years
Between 2 and 5
years
Total
Borrowings
849,281
-
-
-
849,281
Accounts payable
1,076,922
-
-
-
1,076,922
Other current liabilities
665,727
-
-
-
665,727
Borrowings including interest
17,679
17,679
35,358
1,106,074
1,176,790
Put option liability
27,802
-
-
-
27,802
Derivatives
22,479
-
-
-
22,479
Total
2,659,890
17,679
35,358
1,106,074
3,819,001
At 31.12.2024
Up to 6
months
Between 6 and 12
months
Between 1 and
2 years
Between 2 and 5
years
Total
Borrowings
304,480
-
-
-
304,480
Accounts payable
1,255,066
-
-
-
1,255,066
Other current liabilities
629,841
-
-
-
629,841
Borrowings including interest
21,656
21,656
43,063
1,126,913
1,213,288
Put option liability
30,390
-
-
-
30,390
Derivatives
14,952
-
-
-
14,952
Total
2,256,385
21,656
43,063
1,126,913
3,448,016
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-363": { "value": "
2.4 Capital management risk
The group's objectives when managing capital are to
ensure the ability to continue as a going concern in order to
provide returns for shareholders and to maintain an optimal
capital structure to reduce the cost of capital, including
compliance with covenants in the loan agreements (see note
22 for further details). The long-term financial ambition is a
dividend policy of paying out 50-60 per cent of net profit while
maintaining an efficient balance sheet.
At 31 December 2025, the group\u2019s equity totalled NOK
4,357 million, which corresponded to an equity ratio of 35.6
per cent. The board considers Europris\u2019 capital structure to be
adequate in relation to the group\u2019s objectives, strategy and
risk profile.
2.5 Climate risk
At 31 December 2025, no material climate risks have been
identified that will have an impact on the consolidated
financial statements of the group.
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-364": { "value": "
3. Critical accounting estimates and
judgements
Estimates and judgements are continuously evaluated and
are based on historical experience and other factors,
including expectations of future events which are believed to
be reasonable.
3.1 Critical accounting estimates and assumptions
The group prepares estimates and assumptions regarding
future expectations. The resulting accounting estimates will
by definition seldom equal the related actual results.
Estimates and assumptions which represent a significant risk
of causing material adjustments to the book value of assets
and liabilities within the next financial year are discussed
below.
3.1.a Provision for obsolescence
The group makes provision for obsolescence. These
provisions are based on a detailed assessment of the age
distribution of inventory items and whether the goods are part
of an active or expired product range. The assessment is
made on each individual inventory item and the
obsolescence provision increases the longer the item
remains in stock. Goods older than three years have the
highest write-down rate.\u00a0Write-down for obsolescence is
made when the cost of the goods is higher than the expected
net sales value. These provisions are estimate-based and
require in-depth knowledge about goods and market.
3.1.b IFRS 16 Leases
In determining the lease term for each contract, the group
must continuously assess whether there are extension
options and termination rights which should be taken into
account when determining the rental period. The group has
established guidelines for these assessments.\u00a0Typically,
lease contracts are renegotiated at the end of the non-
cancellable period, and a new contract is entered into on
better terms in the form of both shorter duration and lower
rent. This means that extension options in the lease contracts
are not normally included in the IFRS 16 calculation.
Determination of the discount rate as a basis for calculating
the present value of future lease liabilities also involves the
use of discretion. A fixed methodology has been established
for this process. The approach is based on interval division of
the leases according to the remaining term of the contracts.
The basis for the discount rate calculation is a risk free
interest rate plus a margin reflecting the maturity of the
contracts.
3.1.c Written put options over non-controlling interest
The group has a written put option over the non-controlling
interests in Strikkemekka Holding AS (\"Strikkemekka\"). The
holder of the non-controlling shares is also the CEO of
Strikkemekka. If the CEO resigns, the group has a right and
an obligation to purchase the shares in Strikkemekka for a
cash consideration. The consideration to be paid is based on
a multiple of EBITDA. According to IAS 32 Financial
Instruments: Presentation, a financial liability should initially
be recognised at the present value of the redemption amount
with a corresponding charge to equity. The IFRS does not
provide guidance on which component of equity should be
charged, and on whether the non-controlling interest should
continue to be recognised. The group has thus exercised
judgement in developing its accounting policy.
The group has considered that the present ownership
interest of the non-controlling shares remains with the non-
controlling shareholders. The group has thus considered it
appropriate to continue to recognise the non-controlling
interest in the statement of financial position, and to attribute
its share of profit and loss and other comprehensive income
to the non-controlling interests. The financial liabilities for the
put option over the non-controlling interests are therefore
recognised with a corresponding charge to shareholders\u2019
equity.
IAS 32 provides limited guidance on how the financial
liability for the written put option over the non-controlling
interest should be measured when the purchase date and/or
the redemption amount are/is not known, but subject to a
formula. When developing an accounting principle, the group
has considered guidance in other IFRS standards, more
specifically the guidance in IFRS 13 Fair Value Measurement,
which states that the fair value of a financial liability with a
demand feature is no less than the amount payable on
demand, discounted from the first date that the amount could
be required to be paid. The group has established an
accounting principle where the financial liability is estimated
to be no less than equal to the amount payable if the put
option were exercised at the end of the period.\u00a0
The financial liability for the put option over the non-
controlling interests is remeasured to reflect changes in the
estimated redemption amount.
3.1.d Business combinations
We refer to note 15 related to the acquisition of \u00d6oB in
2024. The group estimates the fair value of the consideration
and fair values of identified assets and liabilities when
allocating the consideration. Fair values are based on
estimates depending on certain key factors, such as
expected future cash flows and margins.
3.1.e Impairment
The group tests annually whether trademark and goodwill
has suffered any impairment in accordance with IAS 36. The
recoverable amounts of the defined cash-generating units,
Norway and Sweden, have been determined based on value-
in-use calculations. These calculations require use of
estimates, and includes considerations especially from
budgets/plans, expected long-term inflation rates and rate of
return. The impairment test are especially sensitive for sales
and margin development in Sweden. The forecast
assumptions are also critical in the assessment of the
recoverability of tax asset in Sweden.
3.2. Judgements in applying the group\u2019s
accounting principles
IFRS 10 (Consolidated financial statements) requires
entities to consolidate entities they control. The standard
provides extended guidance to determine whether control is
present. Franchising is explicitly mentioned in the standard.
The franchises are not included in the consolidated financial
statements of Europris ASA. This is based on a judgement of
the criteria in IFRS 10 of whether Europris controls the
franchises. Through the franchise agreements, Europris
essentially has control and rights related to protection of the
brand name and the concept. Such rights are not sufficient to
gain control under the provisions of IFRS 10. The decision-
making rights which affect variable returns are primarily held
by the franchisee and the financial risk of the business lies
with the franchisee. Based on an assessment of these criteria
in IFRS 10, Europris does not control the franchisees, and
they are thus not consolidated.
The group confirms that there have not been any other
judgements which are deemed to have a significant impact
on the consolidated financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-365": { "value": "
4 Segment information
The group management is the group\u2019s chief operating decision-maker. The segments are reported in accordance with how the chief
operating decision-maker evaluates profitability and achievements. The Norway segment relates to Europris and the Sweden
segment relates to \u00d6oB. The pure play companies Lekekassen and Strikkemekka, are both individually below the threshold for
being reportable and are integrated into the Norway segment.
2025
Figures are stated in NOK million
Norway
Sweden
Total
Total operating income
10,590
4,289
14,878
Cost of goods sold
5,856
2,943
8,799
Gross profit
4,734
1,346
6,079
Opex
2,548
1,153
3,700
EBITDA
2,186
193
2,379
EBIT (Operating profit)
1,475
(157)
1,319
Gross margin (%)
44.7%
31.4%
40.9%
Opex-to-sales ratio (%)
24.1%
26.9%
24.9%
EBITDA margin (%)
20.6%
4.5%
16.0%
EBIT margin (%) (Operating profit margin)
13.9%
(3.7%)
8.9%
Inventory
2,584
997
3,581
Total assets
9,694
2,538
12,231
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-369": { "value": "
5 Total operating income
The group operates chains of stores in the variety retail sector, both in Norway and in Sweden, and online stores which sells
consumer goods, including sales to franchise stores. The split between revenues in Norway and Sweden is specified in note 4
Segment information.
Figures are stated in NOK 1,000
2025
2024
Revenue from stores
14,097,212
12,001,605
Revenue from wholesale
642,817
630,368
Revenue
14,739,873
12,631,972
Income from franchise fees
68,915
68,905
Other income
69,602
49,382
Total other income
138,517
118,287
Total operating income
14,878,389
12,750,259
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-368": { "value": "
5 Total operating income
The group operates chains of stores in the variety retail sector, both in Norway and in Sweden, and online stores which sells
consumer goods, including sales to franchise stores. The split between revenues in Norway and Sweden is specified in note 4
Segment information.
Figures are stated in NOK 1,000
2025
2024
Revenue from stores
14,097,212
12,001,605
Revenue from wholesale
642,817
630,368
Revenue
14,739,873
12,631,972
Income from franchise fees
68,915
68,905
Other income
69,602
49,382
Total other income
138,517
118,287
Total operating income
14,878,389
12,750,259
", "dimensions": { "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-367": { "value": "
5 Total operating income
The group operates chains of stores in the variety retail sector, both in Norway and in Sweden, and online stores which sells
consumer goods, including sales to franchise stores. The split between revenues in Norway and Sweden is specified in note 4
Segment information.
Figures are stated in NOK 1,000
2025
2024
Revenue from stores
14,097,212
12,001,605
Revenue from wholesale
642,817
630,368
Revenue
14,739,873
12,631,972
Income from franchise fees
68,915
68,905
Other income
69,602
49,382
Total other income
138,517
118,287
Total operating income
14,878,389
12,750,259
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-366": { "value": "
5 Total operating income
The group operates chains of stores in the variety retail sector, both in Norway and in Sweden, and online stores which sells
consumer goods, including sales to franchise stores. The split between revenues in Norway and Sweden is specified in note 4
Segment information.
Figures are stated in NOK 1,000
2025
2024
Revenue from stores
14,097,212
12,001,605
Revenue from wholesale
642,817
630,368
Revenue
14,739,873
12,631,972
Income from franchise fees
68,915
68,905
Other income
69,602
49,382
Total other income
138,517
118,287
Total operating income
14,878,389
12,750,259
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-370": { "value": "
6 Employee benefit expense and remuneration to auditor
Figures are stated in NOK 1,000
2025
2024
Pay expenses
1,785,355
1,502,052
Social security costs
333,823
267,959
Pension expenses
81,697
59,255
Other benefits
37,330
35,769
Total
2,238,204
1,865,036
Full-time employees
3,202
3,071
The group is required by Norwegian law to have a mandatory occupational pension plan. The group has a pension plan which fulfil
the legal requirements, which covers all employees and is a defined contribution plan.
Figures are stated in NOK 1,000
2025
2024
Auditor fees
Audit services
3,155
4,584
Other assurance services
2,314
1,182
Total
5,469
5,766
Other assurance services include sustainability reporting certification cost of NOK 2,256,000. Auditor fees are presented exclusive of
VAT. No auditor fees have been recorded in equity in connection with equity transactions.
Pension liabilities
Figures are stated in NOK 1,000
The group has a contractual retirement pension scheme (AFP). This is a multi-employer plan, and accounted for as a defined
contribution plan. The annual premium is expensed. The entity pays a premium currently set at an average of 2.5 per cent of total
employee salary. Pension cost (premium) in 2025 was NOK 11,334 (2024: NOK 10,234).
In addition, the group has a pension agreement with DNB Forsikring which fullfills the legal requirement under Norwegian law and
covers all employees. The scheme is a defined contribution plan. Pension costs in 2025 were NOK 70,363 (2024: NOK 49,021).
This scheme had 4,902 members in 2025 (2024: 4,695).
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-371": { "value": "
Figures are stated in NOK 1,000
2025
2024
Auditor fees
Audit services
3,155
4,584
Other assurance services
2,314
1,182
Total
5,469
5,766
Other assurance services include sustainability reporting certification cost of NOK 2,256,000. Auditor fees are presented exclusive of
VAT. No auditor fees have been recorded in equity in connection with equity transactions.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-372": { "value": "
7 Management remuneration
Figures are stated in NOK 1,000
Title
Salary
Bonus
Pension
Other
Total
Espen Eldal
CEO
4,580
2,761
173
42
7,556
Stina Charlene Byre
CFO
2,681
766
173
168
3,787
Total
7,261
3,526
345
211
11,343
More details on salary for senior executives are provided in the remuneration report for 2025. The remuneration report is included as
an attachment to the notice of the annual general meeting.
Remuneration statement
The board provided a statement on salary and other
remuneration for senior executives to the annual general
meeting on 24 April 2025.
Remuneration guidelines
The board has established guidelines for the remuneration
of the members of the executive management. The
company's policy is to offer the executive management
competitive remuneration based on current market standards
as well as on group and individual performance. The
remuneration consists of a basic salary element combined
with a performance-based bonus programme as set out
below. The executive management participates in the
company\u2019s insurance policies and can be entitled to certain
fringe benefits. The remuneration committee is a sub-
committee of the board which acts as a preparatory and
advisory body in relation to the group\u2019s remuneration of the
executive management and ensures thorough and
independent preparation of matters relating to the
compensation of executive personnel.
Bonus programme
Europris has established a bonus scheme for the executive
management, which is based on financial and operational
performance. The maximum bonus grant for a financial year
under this scheme is 13.5 months of gross base salary for
the CEO and up to nine months of gross base salary for other
senior executives. Maximum bonus payment during any
single financial year is 12 months gross pay, measured as
base salary at 31.12 in the respective financial year.
Restricted share programme
In accordance with the remuneration guidelines senior
executives may participate in a restricted share programme
for an investment amount limited to NOK 500,000. This
programme is subject to annual approval by the board.
Shares acquired through this programme are subject to a
three-year lock-in period. Each restricted share will be issued
at a purchase price corresponding to the volume-weighted
average price of the company's shares on the Oslo Stock
Exchange during the 10 trading days before the award,
adjusted for the reduction in value from the three-year
transfer restriction. Costs for share purchases are borne by
the participants, and the company does not provide credit or
financing. No such share programme has been carried out in
2025.
No loans or issued guarantees have been provided to the
executive management group, the directors or other related
parties.
Remuneration of the board of directors
Annual fees paid in 2025 for the board of directors:
Board of directors
Chair
NOK
660,000 per year
Director
NOK
350,000 per year
Audit committee
Chair
NOK
110,000 per year
Member
NOK
72,000 per year
Remuneration committee
Chair
NOK
42,000 per year
Member
NOK
29,000 per year
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-373": { "value": "
9 Other operating expenses
Figures are stated in NOK 1,000
2025
2024
Leasing and other cost of premises
209,751
164,740
Transport/distribution
363,188
322,037
Marketing and other expenses
889,135
801,285
Total
1,462,074
1,288,062
Leasing and other cost of premises relates to variable lease payments, in addition to payments for short-term leases and low-value
assets.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-376": { "value": "
10 Financial income and expenses
Figures are stated in NOK 1,000
2025
2024
Financial income
Other interest income
162
479
Other financial income
7,259
9,328
Gain in fair value of financial instruments
\u2013 Unrealised interest-rate swap income
-
1,802
Total
7,421
11,609
Financial expenses
Interest to financial institutions
71,562
64,487
Leasing interest cost
134,451
116,575
Other interest expense
356
1,400
Amortised interest on bank loan
(1,294)
694
Other financial expenses
40,349
30,157
Loss in fair value of financial instruments
\u2013 Unrealised interest-rate swap loss
17,683
-
\u2013 Unrealised currency swap loss
9,347
-
Total
272,455
213,313
Net financial income (expense)
(265,034)
(201,704)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-375": { "value": "
10 Financial income and expenses
Figures are stated in NOK 1,000
2025
2024
Financial income
Other interest income
162
479
Other financial income
7,259
9,328
Gain in fair value of financial instruments
\u2013 Unrealised interest-rate swap income
-
1,802
Total
7,421
11,609
Financial expenses
Interest to financial institutions
71,562
64,487
Leasing interest cost
134,451
116,575
Other interest expense
356
1,400
Amortised interest on bank loan
(1,294)
694
Other financial expenses
40,349
30,157
Loss in fair value of financial instruments
\u2013 Unrealised interest-rate swap loss
17,683
-
\u2013 Unrealised currency swap loss
9,347
-
Total
272,455
213,313
Net financial income (expense)
(265,034)
(201,704)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-374": { "value": "
10 Financial income and expenses
Figures are stated in NOK 1,000
2025
2024
Financial income
Other interest income
162
479
Other financial income
7,259
9,328
Gain in fair value of financial instruments
\u2013 Unrealised interest-rate swap income
-
1,802
Total
7,421
11,609
Financial expenses
Interest to financial institutions
71,562
64,487
Leasing interest cost
134,451
116,575
Other interest expense
356
1,400
Amortised interest on bank loan
(1,294)
694
Other financial expenses
40,349
30,157
Loss in fair value of financial instruments
\u2013 Unrealised interest-rate swap loss
17,683
-
\u2013 Unrealised currency swap loss
9,347
-
Total
272,455
213,313
Net financial income (expense)
(265,034)
(201,704)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-377": { "value": "
11 Income tax expense
Figures are stated in NOK 1,000
2025
2024
Tax payable
Current tax on profit for the year
297,045
247,097
Tax from partly owned subsidiaries
1,382
1,096
Total tax payable in the balance sheet
298,427
248,193
Deferred tax
Change in temporary differences
(53,194)
(44,360)
Change in temporary differences related to mergers and acquisitions
-
27,107
Total deferred tax
(53,194)
(17,253)
Total income tax expense
245,233
230,940
Tax on the group\u2019s pre-tax profit differs from the theoretical amount which would arise from using the weighted average tax rate
applicable to the profits of the consolidated entities as follows:
Figures are stated in NOK 1,000
2025
2024
Profit before tax
1,053,870
1,068,978
Tax calculated at domestic tax rates applicable to profits
235,172
237,041
Tax effects from:
- Non-taxable income
(11,726)
(26,692)
- Non-deductible expenses
30,229
12,301
- Other directly recognised differences
(8,442)
8,290
Tax expense recognised in the income statement
245,233
230,940
Effective tax rate
23.3%
21.6%
2025
2024
The analysis of deferred tax assets and deferred tax liabilities is as follows:
Deferred tax assets
- Deferred tax assets to be recovered later than 12 months
(13,196)
(11,623)
- Deferred tax assets to be recovered within 12 months
(94,320)
(90,488)
Deferred tax assets
(107,516)
(102,111)
Deferred tax liabilities
- Deferred tax liabilities to be recovered later than 12 months
121,306
124,591
- Deferred tax liabilities to be recovered within 12 months
-
-
Deferred tax liabilities
121,306
124,591
Loss carried forward
(113,446)
(66,910)
Deferred tax related to directly recognised differences
8,639
17,083
Deferred tax liabilities (net)
(91,018)
(27,347)
Deferred tax asset/liability rates
20.0%
18.2%
Change in deferred tax liabilities recognised in the balance sheet
Balance at 01.01.
(27,347)
46,301
Change during the year recognised in the income statement
(63,670)
(73,649)
Balance at 31.12. (net)
(91,018)
(27,347)
Deferred tax asset not offset due to different taxation
(130,852)
(83,407)
Deferred tax not offset due to different taxation
39,834
56,060
The group presents deferred tax assets and deferred tax liabilities on a net basis for its Norwegian entities, as the tax positions are
expected to be utilised through group contributions.
Specification of change in deferred tax liabilities/tax assets
Figures are stated in NOK 1,000
Tangible
fixed assets
Non-current
debt
Total
Deferred tax liabilities
Balance at 01.01.2024
127,155
534
127,689
Recognised deferred tax in profit for the period
(2,945)
(153)
(3,098)
Balance at 31.12.2024
124,210
381
124,591
Balance at 01.01.2025
124,210
381
124,591
Recognised deferred tax in profit for the period
(3,570)
285
(3,285)
Balance at 31.12.2025
120,640
666
121,306
Figures are stated in NOK 1,000
Inventories
Receivables
Provision for
other liabilities
Loss carried
forward
Total
Deferred tax assets
Balance at 01.01.2024
(82,462)
(133)
(7,690)
(12)
(90,297)
Recognised deferred tax in profit for the period
(7,881)
(12)
(3,933)
(66,898)
(78,724)
Balance at 31.12.2024
(90,343)
(145)
(11,623)
(66,910)
(169,021)
Balance at 01.01.2025
(90,343)
(145)
(11,623)
(66,910)
(169,021)
Recognised deferred tax in profit for the period
(3,865)
33
(1,573)
(46,536)
(51,941)
Balance at 31.12.2025
(94,208)
(112)
(13,196)
(113,446)
(220,962)
The group has recognised a deferred tax asset of NOK 113
million related to tax loss carryforwards in Sweden. This
asset is expected to be recovered through estimated taxable
profits over the next five years. The realisation of these future
taxable profits is dependent on the successful execution of
the turnaround plan in Sweden and the key assumptions
underlying that plan. For further information, refer to notes 3
and 12. In addition, certain tax planning opportunities may
affect the timing of the group\u2019s ability to utilise the deferred
tax asset.
The group has applied the temporary exception, introduced
in May 2023, from the accounting requirements for deferred
taxes in IAS 12, so that the group neither recognises nor
discloses information about deferred tax assets and liabilities
related to Pillar Two income taxes. The group is continuing to
assess the impact of the Pillar Two income taxes legislation
on its future financial performance.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-378": { "value": "
Figures are stated in NOK 1,000
2025
2024
Tax payable
Current tax on profit for the year
297,045
247,097
Tax from partly owned subsidiaries
1,382
1,096
Total tax payable in the balance sheet
298,427
248,193
Deferred tax
Change in temporary differences
(53,194)
(44,360)
Change in temporary differences related to mergers and acquisitions
-
27,107
Total deferred tax
(53,194)
(17,253)
Total income tax expense
245,233
230,940
2025
2024
The analysis of deferred tax assets and deferred tax liabilities is as follows:
Deferred tax assets
- Deferred tax assets to be recovered later than 12 months
(13,196)
(11,623)
- Deferred tax assets to be recovered within 12 months
(94,320)
(90,488)
Deferred tax assets
(107,516)
(102,111)
Deferred tax liabilities
- Deferred tax liabilities to be recovered later than 12 months
121,306
124,591
- Deferred tax liabilities to be recovered within 12 months
-
-
Deferred tax liabilities
121,306
124,591
Loss carried forward
(113,446)
(66,910)
Deferred tax related to directly recognised differences
8,639
17,083
Deferred tax liabilities (net)
(91,018)
(27,347)
Deferred tax asset/liability rates
20.0%
18.2%
Change in deferred tax liabilities recognised in the balance sheet
Balance at 01.01.
(27,347)
46,301
Change during the year recognised in the income statement
(63,670)
(73,649)
Balance at 31.12. (net)
(91,018)
(27,347)
Deferred tax asset not offset due to different taxation
(130,852)
(83,407)
Deferred tax not offset due to different taxation
39,834
56,060
The group presents deferred tax assets and deferred tax liabilities on a net basis for its Norwegian entities, as the tax positions are
expected to be utilised through group contributions.
Specification of change in deferred tax liabilities/tax assets
Figures are stated in NOK 1,000
Tangible
fixed assets
Non-current
debt
Total
Deferred tax liabilities
Balance at 01.01.2024
127,155
534
127,689
Recognised deferred tax in profit for the period
(2,945)
(153)
(3,098)
Balance at 31.12.2024
124,210
381
124,591
Balance at 01.01.2025
124,210
381
124,591
Recognised deferred tax in profit for the period
(3,570)
285
(3,285)
Balance at 31.12.2025
120,640
666
121,306
Figures are stated in NOK 1,000
Inventories
Receivables
Provision for
other liabilities
Loss carried
forward
Total
Deferred tax assets
Balance at 01.01.2024
(82,462)
(133)
(7,690)
(12)
(90,297)
Recognised deferred tax in profit for the period
(7,881)
(12)
(3,933)
(66,898)
(78,724)
Balance at 31.12.2024
(90,343)
(145)
(11,623)
(66,910)
(169,021)
Balance at 01.01.2025
(90,343)
(145)
(11,623)
(66,910)
(169,021)
Recognised deferred tax in profit for the period
(3,865)
33
(1,573)
(46,536)
(51,941)
Balance at 31.12.2025
(94,208)
(112)
(13,196)
(113,446)
(220,962)
The group has recognised a deferred tax asset of NOK 113
million related to tax loss carryforwards in Sweden. This
asset is expected to be recovered through estimated taxable
profits over the next five years. The realisation of these future
taxable profits is dependent on the successful execution of
the turnaround plan in Sweden and the key assumptions
underlying that plan. For further information, refer to notes 3
and 12. In addition, certain tax planning opportunities may
affect the timing of the group\u2019s ability to utilise the deferred
tax asset.
The group has applied the temporary exception, introduced
in May 2023, from the accounting requirements for deferred
taxes in IAS 12, so that the group neither recognises nor
discloses information about deferred tax assets and liabilities
related to Pillar Two income taxes. The group is continuing to
assess the impact of the Pillar Two income taxes legislation
on its future financial performance.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-379": { "value": "
12 Intangible assets
Figures are stated in NOK 1,000
Software
Trademarks
Contractual rights
Goodwill
Total
Financial year 2024
Carrying amount at 01.01.2024
78,394
591,267
-
2,191,378
2,861,038
Additions through the acquisition of subsidiaries
21,832
223
-
277,766
299,821
Exchange differences
521
4
-
6,617
7,142
Additions
8,295
-
-
-
8,295
Amortisation
(34,512)
(107)
-
-
(34,619)
Carrying amount at 31.12.2024
74,529
591,387
-
2,475,761
3,141,677
At 31.12.2024
Acquisition cost
348,225
622,368
250,700
2,475,761
3,697,053
Exchange differences
(45)
(1)
-
-
(46)
Accumulated amortisation
(273,650)
(30,980)
(172,356)
-
(476,986)
Accumulated impairment
-
-
(78,344)
-
(78,344)
Net carrying amount 31.12.2024
74,529
591,387
-
2,475,761
3,141,677
Financial year 2025
Carrying amount at 01.01.2025
74,529
591,387
-
2,475,761
3,141,677
Exchange differences
1,106
5
-
17,947
19,058
Additions
1,647
-
-
15,278
16,925
Sales/disposals
(1,000)
-
-
(13,446)
(14,446)
Amortisation
(29,945)
(92)
-
-
(30,037)
Carrying amount at 31.12.2025
46,337
591,300
-
2,495,540
3,133,177
At 31.12.2025
Acquisition cost
350,126
622,376
250,700
2,495,540
3,718,741
Exchange differences
(151)
(3)
-
-
(154)
Accumulated amortisation
(303,638)
(31,073)
(172,356)
-
(507,067)
Accumulated impairment
-
-
(78,344)
-
(78,344)
Net carrying amount 31.12.2025
46,337
591,300
-
2,495,540
3,133,177
The group\u2019s trademarks are linked to the brand names
\u201dEuropris\u201d and \u201dLekekassen\u201d. The \u201dEuropris\u201d name has
existed for a long time and has shown a healthy development
since its origination. The \u201dLekekassen\u201d name is a strong
brand which is linked to the online store Lekekassen -
Norway\u2019s largest online toy store. There are clear intentions
to retain and further develop both brand names for the
foreseeable future. As a consequence, the brand names are
not depreciated, but tested for impairment annually.
The contractual rights are related to franchise agreements.
Goodwill comprises a number of elements, mainly related
to the Europris concept. Most significant is the well positioned
business and the established reputation in the market. The
skilled workforce, as well as supplier and customer relations
(non-contractual), are also important elements.
Impairment testing of goodwill and trademarks
Goodwill and the trademarks are annually tested for
impairment by comparing their carrying amount and
recoverable amount (greater of fair value less costs to sell
and value in use). Goodwill is allocated to the groups of cash-
generating units which are expected to benefit from the
synergies of the combination. The group has two operating
segments (Norway and Sweden) and goodwill will be tested
for impairment at these levels, which represent the lowest
level in the entity at which goodwill is monitored for internal
management purposes.
Goodwill and trademarks (Norway)
The recoverable amount of a cash-generating unit is
calculated on the basis of the value which the asset will
provide to the business (value in use). In this calculation, the
forecasts of future cash flows are based on budgets and
long-term plans approved by the management covering a
five-year period (2026-2030). The gross margin is stable in
the period, and in range with the historical performance.
EBITDA percentages of sales are also stable in the
2026-2030 period. Cash flows beyond the five-year period
are calculated using the expected inflation rate as a long-term
growth rate. A market-based rate of return of 10.0 per cent
before tax (8.9 per cent in 2024) is derived using the
weighted average cost of capital (WACC) model. The
recoverable amount exceeds the carrying amount of the
group's goodwill and trademarks. The group has also done
sensitivity tests. No reasonable changes in key assumptions
would lead to impairment.
Goodwill (Sweden)
Runsvengruppen AB (\u00d6oB) was acquired with 20 per cent
in 2018 and the remaining 80 per cent in May 2024. \u00d6oB is
undergoing a structured turnaround programme following a
period of weak performance and declining profitability since
2018. The goodwill of NOK 302 million related to segment
Sweden is tested for impairment as of 31 December 2025.
The recoverable amount of a cash-generating unit is
calculated on the basis of the value which the asset will
provide to the business (value in use). In this calculation, the
forecasts of future cash flows are based on budgets and
long-term plans approved by the management covering the
period from 2026 to 2032. Cash flows are projected for a
period longer than five years, due to the estimated time line
required to complete the turnaround process and to reach a
stable, mature state of operations in Sweden.
The group targets an increase in \u00d6oB\u2019s revenue of SEK 1
billion and an EBIT margin of 5 percent by the end of 2028.
The most critical assumptions for the estimated cash flows
are sales growth and improved margin development. The
turnaround is built on three core initiatives: (i) category
harmonisation and joint sourcing, (ii) strengthened execution
across the value chain, and (iii) improve customer
experience. The turnaround is supported by an investment
plan, covering a substantial upgrade of the stores. The four
pilot stores which were remodelled in 2025 showed promising
results and have outperformed the chain average on key
performance indicators, including basket size, customer
footfall and sales in non-food categories with higher margins.
Cash flows beyond 2032 are calculated using an expected
inflation rate of 2 per cent as a long-term growth rate. A
market-based rate of return of 14.6 per cent before tax is
derived using the weighted average cost of capital (WACC)
model.
The recoverable amount exceeds the carrying amount of
the goodwill related to segment Sweden. The annual
impairment test indicates limited headroom in the sensitivity
analysis. Given that the company is in the early phase of a
multi\u2011year turnaround programme, management considers
the carrying amounts to remain supportable based on the
restructuring plan that has been approved. However, the
limited headroom means that reasonably possible adverse
changes in key assumptions could result in an impairment.
Trademark Lekekassen
Lekekassen was acquired in 2021 (67 percent) and the rest
of the shares were acquired in 2023. Lekekassen is defined
as a separate cash-generating unit and the brand name
Lekekassen is tested for impairment at this level. The
recoverable amount of a cash-generating unit is calculated
on the basis of the value which the asset will provide to the
business (value in use). In this calculation, the forecasts of
future cash flows are based on budgets and long-term plans
approved by the management covering a five-year period
(2026-2030). The gross margin is stable in the period, and in
range with the historical performance. EBITDA percentages
of sales are also stable in the 2026-2030 period. Cash flows
beyond the five-year period are calculated using the
expected inflation rate as a long-term growth rate. A market-
based rate of return of 16.2 per cent before tax (16.0 per cent
in 2024) is derived using the weighted average cost of capital
(WACC) model.
The recoverable amount exceeds the carrying amount of
the Lekekassen trademark. The group has also done
sensitivity tests. No reasonable changes in key assumptions
would lead to impairment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-380": { "value": "
The group\u2019s trademarks are linked to the brand names
\u201dEuropris\u201d and \u201dLekekassen\u201d. The \u201dEuropris\u201d name has
existed for a long time and has shown a healthy development
since its origination. The \u201dLekekassen\u201d name is a strong
brand which is linked to the online store Lekekassen -
Norway\u2019s largest online toy store. There are clear intentions
to retain and further develop both brand names for the
foreseeable future. As a consequence, the brand names are
not depreciated, but tested for impairment annually.
The contractual rights are related to franchise agreements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-381": { "value": "
Goodwill comprises a number of elements, mainly related
to the Europris concept. Most significant is the well positioned
business and the established reputation in the market. The
skilled workforce, as well as supplier and customer relations
(non-contractual), are also important elements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-382": { "value": "
13 Property, plant and equipment
Figures are stated in NOK 1,000
Land
Buildings
Fixtures and
fittings
Total
Financial year 2024
Carrying amount at 01.01.2024
21,225
107,730
380,532
509,487
Additions through the acquisition of subsidiaries
-
12,984
68,319
81,303
Exchange differences
-
338
1,453
1,791
Additions
-
(2,174)
132,535
130,362
Depreciation charge for the year
-
(2,792)
(108,162)
(110,954)
Carrying amount at 31.12.2024
21,225
116,087
474,677
611,988
At 31.12.2024
Accumulated cost
21,225
133,110
1,157,902
1,312,236
Exchange differences
-
338
1,453
1,791
Accumulated depreciation
-
(17,362)
(684,678)
(702,039)
Net carrying amount 31.12.2024
21,225
116,087
474,677
611,988
Financial year 2025
Carrying amount at 01.01.2025
21,225
116,087
474,677
611,988
Additions through the acquisition of subsidiaries
-
-
78
78
Exchange differences
-
706
3,242
3,947
Additions
-
715
129,965
130,680
Disposals
-
-
(173)
(173)
Depreciation charge for the year
-
(8,395)
(116,444)
(124,839)
Carrying amount at 31.12.2025
21,225
109,112
491,344
621,681
At 31.12.2025
Accumulated cost
21,225
134,163
1,289,398
1,444,786
Disposals at cost
-
-
(173)
(173)
Exchange differences
-
706
3,132
3,837
Accumulated depreciation
-
(25,757)
(801,012)
(826,769)
Net carrying amount 31.12.2025
21,225
109,112
491,344
621,681
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-383": { "value": "
14 Leases
Figures are stated in NOK 1,000
Buildings
Vehicles
Fixtures and
fittings
Total
Right-of-use assets
Carrying amount at 01.01.2025
3,164,996
24,776
104,961
3,294,733
Additions and adjustments
726,486
41,539
(21,721)
746,305
Exchange differences
41,657
1,309
-
42,965
Adjustments (CPI)
73,031
-
-
73,031
Depreciation
(868,745)
(21,414)
(15,214)
(905,373)
Terminations
(4,506)
-
-
(4,506)
Net carrying amount 31.12.2025
3,132,918
46,210
68,026
3,247,154
Lease liabilities
2025
2024
Carrying amount at 01.01.
3,460,881
2,668,623
Additions and adjustments
748,813
686,270
Additions through the acquisition of subsidiaries
-
791,391
Exchange differences
42,965
12,566
Adjustments (CPI)
73,031
62,690
Interest expense
134,451
116,575
Lease payments
(1,025,784)
(877,235)
Net carrying amount 31.12.
3,434,358
3,460,881
Undiscounted lease liabilities and maturity of cash outflows
Less than one year
931,422
904,858
One-five years
2,187,679
2,071,861
More than five years
623,974
768,853
Total undiscounted lease liabilities at 31.12.
3,743,075
3,745,572
Current lease liabilities
913,410
894,019
Non-current lease liabilities
2,520,948
2,566,863
Total lease liabilities at 31.12.
3,434,358
3,460,882
Lease expenses recognised in consolidated income statement
Interest expense on lease liabilities
134,451
116,575
Variable lease payments
5,217
1,122
Operating expenses related to short-term leases
26,155
17,582
Operating expenses related to low-value assets
1,076
895
Payments in lease agreements
1,101,168
903,368
Practical expedients applied
The group also leases smaller machinery and equipment
with contract terms of 1 to 3 years. The group has elected to
apply the practical expedient of low value assets for some of
these leases and does not recognise lease liabilities or right-
of-use assets. The leases are instead expensed when they
incur. The group has also applied the practical expedient to
not recognise lease liabilities and right-of-use assets for
short-term leases, presented in the table above.
Variable lease payments
In addition to the lease liabilities above, the group is
committed to pay variable lease payments for some of their
leases. The variable lease payments are expensed as
incurred.
Extension options
The lease term represents the non-cancellable period of
the lease together with periods covered by an option to
extend the lease if the lessee is reasonably certain to
exercise that option.
Generally it is not considered reasonable certain that
extension options will be exercised. Typically, lease contracts
are renegotiated at the end of the non-cancellable period,
and a new contract is entered into on better terms, in the form
of both shorter duration and lower rent. This means that
extension options in the lease contracts are not normally
included in the IFRS 16 calculation.
There are no indications of a need for impairment of right-
of-use assets in 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-384": { "value": "
15 Business combinations
Acquisition in the year ending 2024
In June 2018, the group acquired 20 per cent of
Runsvengruppen AB (\u00d6oB), a Swedish discount variety
retailer. In addition to the 20 per cent holding of shares,
Europris held an option to acquire the remaining 80 per cent
of the shares.
On 2 May 2024, the group closed the acquisition of the
remaining 80 per cent of \u00d6oB and became full owner of the
company. The final purchase price was NOK 200.5 million, of
which NOK 187.5 million was paid with Europris treasury
shares and NOK 13 million was paid in cash. Europris
transferred 2,579,678 treasury shares to the seller, RuNor
AS. In total RuNor AS now holds 114,892 shares. \u00d6oB was
consolidated into the Europris group's financial statements as
of 2 May 2024, at which point Europris obtained control.
\u00d6oB has its head office in Sk\u00e4nninge and runs 92 stores
across Sweden. The acquisition of \u00d6oB is an important
strategic milestone on the path of creating a Nordic champion
in discount variety retail. Europris and \u00d6oB are similar
concepts and leading brands in their segment. Operationally,
\u00d6oB has lost market share over time, has seen declining
profitability and will need a turnaround to operate profitably in
the future.
The fair value calculation of \u00d6oB was estimated to NOK
399 million based on NOK/SEK exchange rate at the
acquisition date. An excess value of NOK 294 million was
identified in the purchase price allocation, which is related to
buildings (NOK 3 million) and goodwill (NOK 291 million).
Goodwill comprises a number of elements which individually
cannot be quantified. Most significant is the established
reputation in the market and the skilled workforce. These are
important elements to succeed with the turnaround process
which will be based on category harmonisation and joint
sourcing with Europris, improving the customer experience in
addition to strengthening the execution across the value
chain.
The amounts recognised in respect of the identifiable
assets acquired and liabilities assumed are as set out in the
table below.
Figures in NOK million
Total fixed assets
873
Inventories
763
Receivables
151
Cash
32
Total assets
1,819
Non-current liabilities
619
Current liabilities
1,092
Net assets
108
Goodwill
291
Net assets acquired
399
Consideration
Cash
13
Strike option (value of shares 2 May 2024)
172
Fair value of option to acquire 80 per cent
134
Fair value of initial 20 per cent share
80
Total consideration
399
According to IFRS 3 Business combinations, a step
acquisition shall be remeasured to fair value at the acquisition
date. 2024 figures include a fair value measurement of the
option to acquire the remaining shares. In total, a gain of
NOK 32 million was recognised in profit and loss as a result
of the fair value assessment of the option. The
remeasurement of the initial 20 per cent stake resulted in a
gain amounting to NOK 17 million. In addition, the group
recorded an estimated loss of NOK 16 million on its 20 per
cent stake up until the point of control.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-385": { "value": "
16 Non-controlling interests
Figures are stated in NOK 1,000
2025
2024
Changes in non-controlling interests
Non-controlling interests 01.01
51,299
50,575
Increase/(decrease) due to acquisitions in companies with non-controlling interests
(5,548)
-
Non-controlling interests\u2019 share of profit/loss
1,538
802
Dividend to non-controlling interests
(298)
(78)
Non-controlling interests 31.12
46,991
51,299
Breakdown of non-controlling interests' share of profit/loss
Lunehjem.no AS
-
(434)
Strikkemekka Holding AS
1,538
1,236
Total non-controlling interests' share of profit/loss
1,538
802
Breakdown of non-controlling interests
Lunehjem.no AS
-
5,549
Strikkemekka Holding AS
46,991
45,750
Total non-controlling interests
46,991
51,299
", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-386": { "value": "
17 Earnings per share
Earnings per share are calculated by dividing profit attributable to ordinary shareholders by a weighted average of ordinary shares
outstanding during the period. The average number of shares outstanding was adjusted to take account of the holding of treasury
shares.
Figures are stated in NOK 1,000, except per share amounts
2025
2024
Profit for the period
808,637
838,038
Profit available to holders of ordinary shares
807,098
837,236
Number of ordinary shares
166,969
166,969
Weighted average of ordinary shares outstanding
163,649
162,673
Earnings per ordinary share (basic)
4.93
5.15
Earnings per ordinary share (diluted)
4.93
5.15
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-387": { "value": "
18 Trade receivables and other receivables
Figures are stated in NOK 1,000
2025
2024
Trade receivables
Trade receivables
219,265
227,801
Provision for impairment
(750)
(880)
Net trade receivables
218,515
226,921
Other receivables
Allocated market support
69,790
42,110
Other receivables
181,605
156,316
Other receivables
251,395
198,426
Total
469,910
425,347
Non-current receivables
Deposits and loans to franchisees
1,411
1,794
Other receivables
1,411
1,794
Total current and non-current receivables
471,321
427,142
The carrying amount of trade receivables and other receivables is assessed as not differing materially from fair value.
Figures are stated in NOK 1,000
2025
2024
Provision for impairment of trade receivables
At 01.01
880
850
Change in provision
(130)
30
At 31.12
750
880
Ageing of trade receivables
Not due
204,575
219,328
Due
13,940
7,594
Total
218,515
226,921
Accounts receivable older than 90 days constituted an insignificant portion of overdue items at 31.12. This applies to both years.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-389": { "value": "
19 Inventories and cost of goods sold
Figures are stated in NOK 1,000
2025
2024
Inventories
3,655,346
3,378,914
- Provision for obsolescence
(74,487)
(86,625)
Booked value
3,580,859
3,292,289
Provision for obsolescence
At 01.01
(86,625)
(26,644)
Change in accruals
12,138
(59,981)
Provision for impairment at 31.12
(74,487)
(86,625)
Carrying amount of inventory which has been impaired
757,056
627,400
The group makes provisions for impairment of inventory. These provisions are estimated and require in-depth knowledge of the
goods and market conditions. See more details in note 3.1.a.
Figures are stated in NOK 1,000
2025
2024
Cost of goods sold
8,777,335
7,450,553
Foreign exchange currency effects
21,622
(13,099)
Net cost of goods sold
8,798,957
7,437,455
Unrealised gains and losses are classified as part of the cost of goods sold (COGS) in the profit or loss statement. Similarly,
unrealised foreign currency exchange gains and losses on inventory trade payables are also included as part of COGS. All gains
and losses, both realised and unrealised, related to the purchase of inventory are included as part of COGS.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-388": { "value": "
19 Inventories and cost of goods sold
Figures are stated in NOK 1,000
2025
2024
Inventories
3,655,346
3,378,914
- Provision for obsolescence
(74,487)
(86,625)
Booked value
3,580,859
3,292,289
Provision for obsolescence
At 01.01
(86,625)
(26,644)
Change in accruals
12,138
(59,981)
Provision for impairment at 31.12
(74,487)
(86,625)
Carrying amount of inventory which has been impaired
757,056
627,400
The group makes provisions for impairment of inventory. These provisions are estimated and require in-depth knowledge of the
goods and market conditions. See more details in note 3.1.a.
Figures are stated in NOK 1,000
2025
2024
Cost of goods sold
8,777,335
7,450,553
Foreign exchange currency effects
21,622
(13,099)
Net cost of goods sold
8,798,957
7,437,455
Unrealised gains and losses are classified as part of the cost of goods sold (COGS) in the profit or loss statement. Similarly,
unrealised foreign currency exchange gains and losses on inventory trade payables are also included as part of COGS. All gains
and losses, both realised and unrealised, related to the purchase of inventory are included as part of COGS.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-390": { "value": "
20 Cash
Figures are stated in NOK 1,000
2025
2024
Cash
988,122
603,362
Total
988,122
603,362
Net cash in the consolidated statement of cash flows includes the following:
Figures are stated in NOK 1,000
2025
2024
Cash
984,652
599,884
Bank deposits restricted for employee tax withholdings
3,469
3,478
Net cash
988,122
603,362
The group has established a guarantee for employee tax withholdings of a total of NOK 65 million.
The group has overdraft facilities of NOK 1,973 million. See note 22 for further information.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-391": { "value": "
21 Share capital and shareholder information
The share capital of Europris is NOK 166,968,888, consisting of 166,968,888 shares with a par value of NOK 1. The company\u2019s
share capital consists of one class of shares, where all shares have the same voting rights.
Major shareholders at 31 December 2025
Number of shares
Share of capital
Folketrygdfondet
24,361,539
14.6%
Fidelity Investments (FMR)
13,655,238
8.2%
Alfred Berg Kapitalforvaltning
12,430,875
7.4%
DNB Asset Management AS
10,404,464
6.2%
Storebrand Asset Management
7,235,496
4.3%
Vanguard
6,805,995
4.1%
SR-Forvaltning AS
5,320,000
3.2%
KLP Kapitalforvaltning AS
5,219,790
3.1%
Holberg Fonder
4,604,771
2.8%
Arctic Fund Management
3,455,089
2.1%
Europris ASA
3,319,636
2.0%
Handelsbanken Fonder
3,280,722
2.0%
BlackRock
2,806,222
1.7%
Dimensional Fund Advisors
2,719,902
1.6%
Degroof Petercam Asset Management SA
2,616,000
1.6%
Swedbank Robur Fonder
2,100,000
1.3%
Egil Dahl
1,852,164
1.1%
Nordea Funds
1,666,715
1.0%
Sissener AS
1,600,000
1.0%
Avanza Bank AB
1,419,974
0.9%
Others
50,094,296
30.0%
Total shares
166,968,888
100.0%
Shares held by directors, CEO and CFO
Title
Number of shares
Tom Vidar Rygh (directly and indirectly through Retiro AS)
Chair
620,227
P\u00e5l Wibe (Nordkronen II AS)
Director
143,572
Jon Martin Klafstad (AS Master Trading)
Director
17,987
Hege B\u00f8mark
Director
8,129
Bente Sollid (Digital Hverdag AS)
Director
2,038
Ros-Marie Grus\u00e9n
Director
1,500
Espen Eldal (directly and indirectly through Knipen AS)
CEO
629,098
Stina C Byre
CFO
28,271
Treasury shares at 31 December 2025
Nominal value
Number of shares
Fair value (NOK)
Shares owned by Europris ASA
3,319,636
3,319,636
318,021,129
Treasury shares have been deducted from equity at cost. The nominal value of the shares has been deducted from paid-in capital.
Change in number of treasury shares
Treasury shares 01.01.2025
3,319,636
Treasury shares 31.12.2025
3,319,636
Average cost price for treasury shares is NOK 48.86.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-392": { "value": "
Treasury shares have been deducted from equity at cost. The nominal value of the shares has been deducted from paid-in capital.
Change in number of treasury shares
Treasury shares 01.01.2025
3,319,636
Treasury shares 31.12.2025
3,319,636
Average cost price for treasury shares is NOK 48.86.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-393": { "value": "
22 Bank borrowings
On 30 June 2023, the group entered into a financing agreement with DNB, Nordea and Danske Bank. The agreement has a 3+1+1-
year structure. Both 1-year options have been exercised.
2025
2024
Figures are stated in NOK 1,000
Amortised cost
Nominal value
Amortised cost
Nominal value
Non-current liabilities
Debt to financial institutions
996,972
1,000,000
1,018,516
1,020,250
Sub-total
996,972
1,000,000
1,018,516
1,020,250
The amortised cost of the bank debt is assessed as not differing materially from fair value. The group's business risk and credit risk
have not changed significantly in the period.
2025
2024
Current liabilities
First-year instalment non-current debt
-
5,000
Overdraft facilities \u2013 off-balance sheet
The loan facility includes an overdraft facility, which consists of
Overdraft and multi-currency group account
763,300
737,200
Revolving facility loan
1,200,000
1,200,000
Guarantees
10,000
10,000
Total
1,973,300
1,947,200
Drawn guarantees
853,617
306,232
Undrawn overdraft facilities
1,119,683
1,640,968
The group operates a multi-currency cash pool arrangement. Each currency has an ultimate group account representing the net
position in that currency. Each currency-specific group account is considered a separate financial instrument and IAS 32 does not
permit net presentation across the various group accounts. Consequently, the various group accounts (total net per currency) are
presented on a gross basis in the consolidated statement of financial position.
\u00a0As of 31 December 2025, the SEK group account had a negative balance. This overdraft is classified as short-term borrowing in the
consolidated statement of financial position. Furthermore, the overdraft is excluded from cash and cash equivalents in the
consolidated statement of cash flows, as it does not meet the criteria set out in IAS 7 of cash and cash equivalents.
Convenants related to bank agreement
At 31.12.2025
Leverage ratio \u2013 net debt/adjusted EBITDA (excl IFRS 16 according to the bank agreement)
3.50
Europris leverage ratio \u2013 net debt/adjusted EBITDA (excl IFRS 16 according to the bank agreement)
0.64
Covenants are measured and reported quarterly. In the bank agreement, the covenant (leverage ratio - net debt/adjusted EBITDA)
will be at 3.5 for any test date in the remainder of the agreement period. The group was in compliance with financial covenants in
2025.
Maturity structure including interest
2025
2024
Within one year
35,358
43,313
One to two years
35,358
43,063
Two to five years
1,106,074
1,126,913
After five years
-
-
See note 2.3 for the maturity structure of all financial liabilities.
Effective interest rate at 31.12
2025
2024
Term loan
3.84%
3.92%
No assets are currently pledged under the loan agreement.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-394": { "value": "
23 Derivatives
Figures are stated in NOK 1,000
2025
2024
Forward exchange contracts \u2013 expiring within one year
1,773
16,516
Interest-rate swaps \u2013 expiring after one year
55,441
73,124
Total derivatives \u2013 asset
57,213
89,640
Forward exchange contracts \u2013 expiring within one year
22,479
14,952
Total derivatives \u2013 liability
22,479
14,952
Net derivative asset (liability)
34,734
74,688
Forward exchange contracts
The group is exposed to currency exchange risk arising from the import of goods for sale. These transactions are mainly settled in
USD and EUR. The group aims to achieve predictable cash outflows in local currencies by using forward contracts as a hedging
strategy for its exposure to USD and EUR.\u00a0 The group does not use hedge accounting. Forward exchange contracts are measured
at fair value through profit and loss.
Amount in
NOK 1,000
Average
exchange rate
Termination
Nominal principal forward contracts to purchase (USD)
313,890
10.06
Jan-Apr 2026
Nominal principal forward contracts to purchase (EUR)
121,126
11.76
Jan-Apr 2026
Amount in
SEK 1,000
Average
exchange rate
Termination
Nominal principal forward contracts to purchase (USD)
93,150
9.37
Jan-May 2026
Nominal principal forward contracts to purchase (EUR)
35,640
11.01
Jan-May 2026
Interest rate swaps
The group has entered into interest-rate swap agreements of a total of NOK 600 million to hedge part of its interest-rate risk
fluctuations. Of these contracts, NOK 300 million expires in July 2027 and NOK 300 million in July 2030. With these contracts 60 per
cent of the principal of the group's bank loan of NOK 1 billion is presently hedged. The group does not use hedge accounting. The
interest-rate swaps are measured at fair value through profit and loss.
2025
2024
Lowest fixed interest rate in interest-rate swap agreements
0.780%
0.780%
Highest fixed interest rate in interest-rate swap agreements
0.917%
0.917%
Nominal principal in interest-rate swaps
600,000
600,000
", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-396": { "value": "
24 Financial instruments by category
Figures are stated in NOK 1,000
2025
2024
Financial assets measured at amortised cost
Non-current receivables
1,411
1,794
Trade receivables
218,515
226,921
Other receivables
251,395
198,426
Cash
988,122
603,362
Financial liabilities measured at amortised cost
Non-current debt
(996,972)
(1,018,516)
First year instalment non-current debt
(849,281)
(304,480)
Accounts payable
(1,076,922)
(1,255,066)
Put option liability
(27,802)
(30,390)
Other current payables
(1,128,034)
(1,047,492)
Assets/liabilities measured at fair value through profit and loss
Derivatives - asset
57,213
89,640
Derivatives - liability
(22,479)
(14,952)
Net financial instruments
(2,584,833)
(2,550,752)
All the group's financial instruments measured at fair value are classified as level 2. Level 2 consists of financial instruments with no
quoted prices in active markets for identical assets or liabilities which are observable for the asset or liability, either directly (that is,
as prices) or indirectly (that is, derived from prices). Level 2 assets and liabilities are measured by using valuation methods. These
valuation methods utilise observed data and the group's own estimates. If all significant data required to measure the fair value of an
instrument is observable data, then the instrument is classified as level 2.
Special valuation methods which are being used to value financial instruments include:
\u2013 fair value of interest-rate swaps is measured as the net present value of estimated future cash flows based on the observable
yield curve
\u2013 fair value of forward exchange contracts is measured as the net present value of the difference between the contractual forward
rate and the forward rate of the currency at the balance-sheet date, multiplied by the contractual volume in foreign currency.
Written put options are classified as level 3. Please refer to note 3.1.c for more details.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-395": { "value": "
24 Financial instruments by category
Figures are stated in NOK 1,000
2025
2024
Financial assets measured at amortised cost
Non-current receivables
1,411
1,794
Trade receivables
218,515
226,921
Other receivables
251,395
198,426
Cash
988,122
603,362
Financial liabilities measured at amortised cost
Non-current debt
(996,972)
(1,018,516)
First year instalment non-current debt
(849,281)
(304,480)
Accounts payable
(1,076,922)
(1,255,066)
Put option liability
(27,802)
(30,390)
Other current payables
(1,128,034)
(1,047,492)
Assets/liabilities measured at fair value through profit and loss
Derivatives - asset
57,213
89,640
Derivatives - liability
(22,479)
(14,952)
Net financial instruments
(2,584,833)
(2,550,752)
All the group's financial instruments measured at fair value are classified as level 2. Level 2 consists of financial instruments with no
quoted prices in active markets for identical assets or liabilities which are observable for the asset or liability, either directly (that is,
as prices) or indirectly (that is, derived from prices). Level 2 assets and liabilities are measured by using valuation methods. These
valuation methods utilise observed data and the group's own estimates. If all significant data required to measure the fair value of an
instrument is observable data, then the instrument is classified as level 2.
Special valuation methods which are being used to value financial instruments include:
\u2013 fair value of interest-rate swaps is measured as the net present value of estimated future cash flows based on the observable
yield curve
\u2013 fair value of forward exchange contracts is measured as the net present value of the difference between the contractual forward
rate and the forward rate of the currency at the balance-sheet date, multiplied by the contractual volume in foreign currency.
Written put options are classified as level 3. Please refer to note 3.1.c for more details.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-397": { "value": "
25 Reconciliation of liabilities arising from financing activities
Non-cash changes
Figures are stated in NOK 1,000
Financial
liabilities
01.01.
Cash flows
Acquisition of
subsidiaries
Leases
Other
changes
Total 31.12
2025
Borrowings
1,322,996
504,397
-
-
18,860
1,846,253
Lease liabilities
3,460,882
(891,333)
-
821,844
42,965
3,434,358
Financial liabilities
4,783,877
(386,936)
-
821,844
61,825
5,280,611
2024
Borrowings
1,046,843
(166,411)
441,870
-
694
1,322,996
Lease liabilities
2,668,623
(760,660)
791,391
748,960
12,566
3,460,882
Financial liabilities
3,715,466
(927,070)
1,233,261
748,960
13,260
4,783,877
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-398": { "value": "
26 Related parties
The group\u2019s related parties include its associates, key management personnel, directors and major shareholders. All subsidiaries
included in note 1.2 are related parties of Europris ASA.
For management remuneration, refer to note 7 \u2013 Management remuneration.
No significant transactions were conducted with related parties in 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-399": { "value": "
27 Contingent liabilities
There are no significant contingent liabilities at 31.12.2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-400": { "value": "
28 Events after the balance-sheet date
The board will propose the distribution of an ordinary dividend of NOK 3.75 per share for fiscal 2025. The dividend amounts to NOK
614 million excluding treasury shares.
There were no subsequent events after the balance sheet date and up to the date of approval of the financial statements which
provide additional information about conditions existing at the balance sheet date or that require disclosure in the financial
statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-401": { "value": "Europris ASA Dikeveien 57, P O Box 1421 NO-1661 Rolvs\u00f8y Switchboard: +47 971 39 000 email: ir@europris.no www.europris.no", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGA8G28", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }