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"scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "NOR:RetainedEarningsAndMiscellaneousOtherReservesMember", "unit": "iso4217:EUR" } }, "f1__s4__7__29": { "value": "0.0", "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:EUR" } }, "f1__s4__8__29": { "value": "175000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s6__6__8": { "value": "General information Nordic Financials ASA is a public limited company incorporated and domiciled in Norway. The parent company was listed on Euronext Expand in 2011. The registered office of Nordic Financials ASA is Thunes Vei 2, NO-0274 Oslo, Norway. Nordic Financials is an investment company focusing on the Nordic markets. Nordic Financials ASA and its subsidiaries are referred to as the Group. The principal activities of the Group in 2025 included raising new capital through rights issues, fully repaying all outstanding debt, and, in collaboration with legal partners, refining the corporate structure. The consolidated financial statements were approved by the Board of Directors on 29 April 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__9": { "value": "Nordic Financials ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__10": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__13": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__14": { "value": "Nordic Financials ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__11": { "value": "Thunes Vei 2, NO-0274 Oslo, Norway.", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__12": { "value": "Oslo", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__7": { "value": "Note 1: Basis for preparation The consolidated financial statements for the financial year 2025 have been prepared in accordance IFRS\u00ae Accounting Standards as adopted by the EU and the additional requirements of the Norwegian Accounting Act. All amounts are presented in thousand NOK if not otherwise stated. 1.1. Going concern The consolidated financial statements have been prepared based on the going concern assumption. This is based on the group\u2019s plans, budgets and level of activity going forward. 1.2. Segment reporting For management purposes, the group is organised into one segment, the investment business. Since the company only has one segment it does not publish separate segment reporting. 1.3. Approved IFRSs and IFRICs with effect for the group New standards and amendments to standards and interpretations effective for annual periods beginning on or after 1 January 2025 have not had a significant effect on the consolidated statements of the Group. IFRS 18, \"Presentation and Disclosure in Financial Statements,\" is a new standard replacing IAS 1 and introduces updated requirements for the structure, presentation, and disclosure in financial statements. The standard aims to enhance comparability and transparency, including new rules for operating profit and the classification of income and expenses. IFRS 18 is effective for annual periods beginning on or after 1 January 2027, with early adoption permitted. The Group is currently evaluating the impact of IFRS 18 on its financial statements and disclosures and it is not expected that the implementation will result in a material change. 1.4. Use of estimates and assumptions The preparation of financial statements in accordance with IFRS requires management to make estimates, judgments and assumptions that both affect the application of accounting principles and the reported amounts of assets, liabilities, revenues and costs. Management bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances. Key areas for judgments, assumptions and estimates at the balance sheet date, which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are discussed in the respective notes. 1.5. Significant accounting principles The accounting principles have been consistently applied in all periods for all the group companies. Where required, the subsidiaries\u2019 financial statements have been adjusted to ensure consistent accounting principles within the Group. 1.5.1. Foreign currency 1.5.1.1. Functional currency and presentation currency The group\u2019s functional and presentation currency is the Norwegian Krone (NOK). All amounts are presented in NOK thousands unless otherwise stated. Effective from the fiscal year 2025, the Group changed its presentation currency from euro (EUR) to Norwegian kroner (NOK) to reflect the relevance of NOK in its operations, financing activities, and investor base following the disposal of the solar business and management operations in Italy in 2024. The majority of the Group\u2019s revenues, expenses, and funding are denominated in NOK. Management considers that using NOK as the presentation currency provides more relevant and comparable financial information to users of the financial statements. In accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates, the change in presentation currency has been applied retrospectively. The comparative figures for the year ended 31 December 2024 has been translated from EUR to NOK using the following procedures: Assets and liabilities previously denominated in EUR have been translated into NOK at the relevant closing exchange rates; The results of subsidiaries with EUR as their functional currency have been translated into NOK at the relevant average exchange rates; Movements in other reserves have been translated into NOK at the relevant average exchange rates; Share capital, share premium and dividends are initially recognized in NOK; Translation differences arising from the adoption of NOK as the presentation currency, relating to discontinued operations denominated in EUR, are included as part of the loss from discontinued operations. The exchange rates used for this exercise are provided below: Period Closing rate (EUR/NOK) Average rate (EUR/NOK) Year 2024 11,80 11,63 Year 2023 11,42 Transactions in foreign currency are translated at the exchange rate on the transaction date. Monetary items are translated at the rate at the end of the reporting period. Non-monetary items measured at historical cost use the rate at the transaction date, while those measured at fair value use the rate at the date the fair value is determined. Changes in exchange rates are recognized in the statement of comprehensive income as they occur. 1.5.1.2. Consolidation The Group comprises Nordic Financials ASA and its subsidiaries, Nordic Financials AS and Nordic Opportunities AS. The Group consolidates all subsidiaries at the Nordic Financial ASA level. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the group obtains control, and continue to be consolidated until the date when such control ceases. The acquisition method is applied when accounting for business combinations. A change in the ownership interest of a subsidiary, without loss of control, is accounted for as an equity transaction. All intra-group balances, transactions, unrealised gains and losses resulting from intragroup transactions and dividends are eliminated in full. The Group consists of the Nordic Financials ASA and the subsidiaries Nordic Financials AS and Nordic Opportunities AS. 1.5.2. Operating income In May 2025, the Board of Directors approved a slight change in the company\u2019s business strategy. This strategic shift reflects the company\u2019s continued focus on investment activities as an integral part of its core operations. Accordingly, income related to investments, including interest income, dividends, and fair value changes, is now presented as part of operating activities rather than finance income, ensuring that the financial statements more accurately represent the company\u2019s core business activities. Accordingly, from May 2025, investment income is presented within \"Operating income\" in the consolidated income statement and included in \"Cash flows from operating activities\" in the statement of cash flows. Comparative figures have been restated where applicable to reflect this change in presentation. Revenue recognition principles for investment income: Interest income from bonds is recognized using the effective interest method. Dividend income is recognized when the right to receive payment is established, typically at the date of the general meeting resolution. Fair value changes on financial assets measured at fair value are recognized in profit or loss in the period in which they arise. Net income from shares and bonds include: Interest income from bonds Net gain/(loss) from purchase and sale of shares Income from underwriting fees Fair value adjustments 1.6. Climate Risk The Company\u2019s main operation during the reporting period has been financial investments. The Company\u2019s direct exposure to climate-related risks is therefore considered limited. However, the Company recognises that climate-related risks may indirectly affect the value and performance of its investment portfolio. Going forward, the Company will continue to monitor and assess climate-related risks as part of its investment activities and decision-making processes. The Company will exert influence primarily through its investment activities and engagement with investee companies. At the reporting date, no material impact from climate-related risks has been identified in the financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__15": { "value": "1.1. Going concern The consolidated financial statements have been prepared based on the going concern assumption. This is based on the group\u2019s plans, budgets and level of activity going forward.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__16": { "value": "1.2. Segment reporting For management purposes, the group is organised into one segment, the investment business. Since the company only has one segment it does not publish separate segment reporting.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__17": { "value": "1.3. Approved IFRSs and IFRICs with effect for the group New standards and amendments to standards and interpretations effective for annual periods beginning on or after 1 January 2025 have not had a significant effect on the consolidated statements of the Group. IFRS 18, \"Presentation and Disclosure in Financial Statements,\" is a new standard replacing IAS 1 and introduces updated requirements for the structure, presentation, and disclosure in financial statements. The standard aims to enhance comparability and transparency, including new rules for operating profit and the classification of income and expenses. IFRS 18 is effective for annual periods beginning on or after 1 January 2027, with early adoption permitted. The Group is currently evaluating the impact of IFRS 18 on its financial statements and disclosures and it is not expected that the implementation will result in a material change.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__18": { "value": "1.4. Use of estimates and assumptions The preparation of financial statements in accordance with IFRS requires management to make estimates, judgments and assumptions that both affect the application of accounting principles and the reported amounts of assets, liabilities, revenues and costs. Management bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances. Key areas for judgments, assumptions and estimates at the balance sheet date, which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are discussed in the respective notes.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__19-1": { "value": "1.5. Significant accounting principles The accounting principles have been consistently applied in all periods for all the group companies. Where required, the subsidiaries\u2019 financial statements have been adjusted to ensure consistent accounting principles within the Group. 1.5.1. Foreign currency 1.5.1.1. Functional currency and presentation currency The group\u2019s functional and presentation currency is the Norwegian Krone (NOK). All amounts are presented in NOK thousands unless otherwise stated. Effective from the fiscal year 2025, the Group changed its presentation currency from euro (EUR) to Norwegian kroner (NOK) to reflect the relevance of NOK in its operations, financing activities, and investor base following the disposal of the solar business and management operations in Italy in 2024. The majority of the Group\u2019s revenues, expenses, and funding are denominated in NOK. Management considers that using NOK as the presentation currency provides more relevant and comparable financial information to users of the financial statements. In accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates, the change in presentation currency has been applied retrospectively. The comparative figures for the year ended 31 December 2024 has been translated from EUR to NOK using the following procedures: Assets and liabilities previously denominated in EUR have been translated into NOK at the relevant closing exchange rates; The results of subsidiaries with EUR as their functional currency have been translated into NOK at the relevant average exchange rates; Movements in other reserves have been translated into NOK at the relevant average exchange rates; Share capital, share premium and dividends are initially recognized in NOK; Translation differences arising from the adoption of NOK as the presentation currency, relating to discontinued operations denominated in EUR, are included as part of the loss from discontinued operations. The exchange rates used for this exercise are provided below: Period Closing rate (EUR/NOK) Average rate (EUR/NOK) Year 2024 11,80 11,63 Year 2023 11,42 Transactions in foreign currency are translated at the exchange rate on the transaction date. Monetary items are translated at the rate at the end of the reporting period. Non-monetary items measured at historical cost use the rate at the transaction date, while those measured at fair value use the rate at the date the fair value is determined. Changes in exchange rates are recognized in the statement of comprehensive income as they occur. 1.5.1.2. Consolidation The Group comprises Nordic Financials ASA and its subsidiaries, Nordic Financials AS and Nordic Opportunities AS. The Group consolidates all subsidiaries at the Nordic Financial ASA level. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the group obtains control, and continue to be consolidated until the date when such control ceases. The acquisition method is applied when accounting for business combinations. A change in the ownership interest of a subsidiary, without loss of control, is accounted for as an equity transaction. All intra-group balances, transactions, unrealised gains and losses resulting from intragroup transactions and dividends are eliminated in full. The Group consists of the Nordic Financials ASA and the subsidiaries Nordic Financials AS and Nordic Opportunities AS. 1.5.2. Operating income In May 2025, the Board of Directors approved a slight change in the company\u2019s business strategy. This strategic shift reflects the company\u2019s continued focus on investment activities as an integral part of its core operations. Accordingly, income related to investments, including interest income, dividends, and fair value changes, is now presented as part of operating activities rather than finance income, ensuring that the financial statements more accurately represent the company\u2019s core business activities. Accordingly, from May 2025, investment income is presented within \"Operating income\" in the consolidated income statement and included in \"Cash flows from operating activities\" in the statement of cash flows. Comparative figures have been restated where applicable to reflect this change in presentation. Revenue recognition principles for investment income: Interest income from bonds is recognized using the effective interest method. Dividend income is recognized when the right to receive payment is established, typically at the date of the general meeting resolution. Fair value changes on financial assets measured at fair value are recognized in profit or loss in the period in which they arise. Net income from shares and bonds include: Interest income from bonds Net gain/(loss) from purchase and sale of shares Income from underwriting fees Fair value adjustments 1.6. Climate Risk The Company\u2019s main operation during the reporting period has been financial investments. The Company\u2019s direct exposure to climate-related risks is therefore considered limited. However, the Company recognises that climate-related risks may indirectly affect the value and performance of its investment portfolio. Going forward, the Company will continue to monitor and assess climate-related risks as part of its investment activities and decision-making processes. The Company will exert influence primarily through its investment activities and engagement with investee companies. At the reporting date, no material impact from climate-related risks has been identified in the financial statements.Note 2: Significant events during the period Name In January, the company changed its name back to Nordic Financials ASA and updated its investment focus. Stock Exchange ticker was changed to NOFIN. Presentation currency The presentation currency was changed from EUR to NOK. Change in management As of January 31, 2025, Mr. Svend Egil Larsen was appointed Chief Investment Director in Nordic Financials ASA. Mr. Halldor Chr. Tjoflaat was appointed new CEO with effect from June 1, 2025. The Annual General Meeting held in May, elected a new Chairman of the Board, Nils Petter Skaset, with effect from June 1, 2025. Share issue In April and July, the company successfully conducted two share issues with subscription rights and raised 40 m NOK in new capital. Convertible loan In April, the company converted 2m NOK in debt to equity through conversion of convertible loan. Reverse split As a consequence of Oslo Stock exchange Rules for trading below NOK 1 the company conducted a reversed split 175 to 1. Following the reversed split, Nordic Financials changed its ISIN.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__21": { "value": "1.5.1. Foreign currency 1.5.1.1. Functional currency and presentation currency The group\u2019s functional and presentation currency is the Norwegian Krone (NOK). All amounts are presented in NOK thousands unless otherwise stated. Effective from the fiscal year 2025, the Group changed its presentation currency from euro (EUR) to Norwegian kroner (NOK) to reflect the relevance of NOK in its operations, financing activities, and investor base following the disposal of the solar business and management operations in Italy in 2024. The majority of the Group\u2019s revenues, expenses, and funding are denominated in NOK. Management considers that using NOK as the presentation currency provides more relevant and comparable financial information to users of the financial statements. In accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates, the change in presentation currency has been applied retrospectively. The comparative figures for the year ended 31 December 2024 has been translated from EUR to NOK using the following procedures: Assets and liabilities previously denominated in EUR have been translated into NOK at the relevant closing exchange rates; The results of subsidiaries with EUR as their functional currency have been translated into NOK at the relevant average exchange rates; Movements in other reserves have been translated into NOK at the relevant average exchange rates; Share capital, share premium and dividends are initially recognized in NOK; Translation differences arising from the adoption of NOK as the presentation currency, relating to discontinued operations denominated in EUR, are included as part of the loss from discontinued operations. The exchange rates used for this exercise are provided below: Period Closing rate (EUR/NOK) Average rate (EUR/NOK) Year 2024 11,80 11,63 Year 2023 11,42 Transactions in foreign currency are translated at the exchange rate on the transaction date. Monetary items are translated at the rate at the end of the reporting period. Non-monetary items measured at historical cost use the rate at the transaction date, while those measured at fair value use the rate at the date the fair value is determined. Changes in exchange rates are recognized in the statement of comprehensive income as they occur.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__20": { "value": "1.5.1. Foreign currency 1.5.1.1. Functional currency and presentation currency The group\u2019s functional and presentation currency is the Norwegian Krone (NOK). All amounts are presented in NOK thousands unless otherwise stated. Effective from the fiscal year 2025, the Group changed its presentation currency from euro (EUR) to Norwegian kroner (NOK) to reflect the relevance of NOK in its operations, financing activities, and investor base following the disposal of the solar business and management operations in Italy in 2024. The majority of the Group\u2019s revenues, expenses, and funding are denominated in NOK. Management considers that using NOK as the presentation currency provides more relevant and comparable financial information to users of the financial statements. In accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates, the change in presentation currency has been applied retrospectively. The comparative figures for the year ended 31 December 2024 has been translated from EUR to NOK using the following procedures: Assets and liabilities previously denominated in EUR have been translated into NOK at the relevant closing exchange rates; The results of subsidiaries with EUR as their functional currency have been translated into NOK at the relevant average exchange rates; Movements in other reserves have been translated into NOK at the relevant average exchange rates; Share capital, share premium and dividends are initially recognized in NOK; Translation differences arising from the adoption of NOK as the presentation currency, relating to discontinued operations denominated in EUR, are included as part of the loss from discontinued operations. The exchange rates used for this exercise are provided below: Period Closing rate (EUR/NOK) Average rate (EUR/NOK) Year 2024 11,80 11,63 Year 2023 11,42 Transactions in foreign currency are translated at the exchange rate on the transaction date. Monetary items are translated at the rate at the end of the reporting period. Non-monetary items measured at historical cost use the rate at the transaction date, while those measured at fair value use the rate at the date the fair value is determined. Changes in exchange rates are recognized in the statement of comprehensive income as they occur.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__22": { "value": "1.5.1.2. Consolidation The Group comprises Nordic Financials ASA and its subsidiaries, Nordic Financials AS and Nordic Opportunities AS. The Group consolidates all subsidiaries at the Nordic Financial ASA level. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the group obtains control, and continue to be consolidated until the date when such control ceases. The acquisition method is applied when accounting for business combinations. A change in the ownership interest of a subsidiary, without loss of control, is accounted for as an equity transaction. All intra-group balances, transactions, unrealised gains and losses resulting from intragroup transactions and dividends are eliminated in full. The Group consists of the Nordic Financials ASA and the subsidiaries Nordic Financials AS and Nordic Opportunities AS.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__23": { "value": "1.5.2. Operating income In May 2025, the Board of Directors approved a slight change in the company\u2019s business strategy. This strategic shift reflects the company\u2019s continued focus on investment activities as an integral part of its core operations. Accordingly, income related to investments, including interest income, dividends, and fair value changes, is now presented as part of operating activities rather than finance income, ensuring that the financial statements more accurately represent the company\u2019s core business activities. Accordingly, from May 2025, investment income is presented within \"Operating income\" in the consolidated income statement and included in \"Cash flows from operating activities\" in the statement of cash flows. Comparative figures have been restated where applicable to reflect this change in presentation. Revenue recognition principles for investment income: Interest income from bonds is recognized using the effective interest method. Dividend income is recognized when the right to receive payment is established, typically at the date of the general meeting resolution. Fair value changes on financial assets measured at fair value are recognized in profit or loss in the period in which they arise. Net income from shares and bonds include: Interest income from bonds Net gain/(loss) from purchase and sale of shares Income from underwriting fees Fair value adjustments ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__25": { "value": "Note 3: Discontinued operations Discontinued operations For the comparative figures in 2024, the discontinued operations have been reported as a single amount in the statement of comprehensive income separately from continuing operations as \u201cLoss from discontinued operations\u201d. At the general meeting in May 2024, a strategic decision was made to distribute the existing solar assets as dividend. This move was taken to optimize capital allocation and enhance shareholder value while preparing the company for a new phase of growth as an investment company. The strategic changes to the group and reorganization of the operations were a response to falling profitability because of increase in both financial and regulatory cost. In September 2024 the company disposed of its entire solar park business, followed by disposal of its management business in December 2024. In the statement of comprehensive income, the discontinued operations is reported separately from continuing operations, \u201closs from discontinued operations\u201d, and comprise the total of profit/loss for the period until loss of control of discontinued operations and the recognized loss on the disposal of the discontinued operations (fair value of discontinued operations less book value of net assets). See below for details of the discontinued operations. 3.1 Revenue recognition From solar power plant operations, the group had two main sources of revenue: 3.1.1 Feed-in Tariff (FiT) The Feed-in Tariff (FiT) is a fixed fee paid by Gestore dei Servizi Energetici (GSE), a governmental agency, for each kWh of electricity produced by the solar power plant over a 20-year contract. FiT typically accounts for 80\u201390% of plant revenues and is paid monthly based on estimated production, with an annual settlement against actual production. Nordic Financials recognises FiT revenue when electricity is produced. 3.1.2 Sales of electricity The actual wholesale price is paid for each kWh delivered to the grid. Revenue is recognised upon delivery, when risks and rewards are transferred. 3.2 Dividend payment and disposal of the solar park business On 29 August 2024 the board of Nordic Financials ASA decided to distribute the solar park portfolio as dividend to its shareholders. Nordic Financials ASA distributed a total of 23 791 983 shares in Aega AS to the shareholders, with a dividend of NOK 2.50 per share. Total dividend payment of NOK 59 479 958 was paid out on 27 September 2024, which is considered to be the point of loss of control. The distribution is regarded as repayment of paid in capital by the shareholders of Nordic Financials ASA. The debt in Nordic Financials ASA, has in consultation with the lenders, been moved to Aega AS. Nordic Financials ASA is debt-free after the dividend payment. Consequently, Nordic Financials ASA will not own any solar parks after the dividend payment. The financial performance and cash flow information related to the disposal of the discontinued solar park business in 2024 and for the year ended 2023 is disclosed below and in note 12 and 15: 3.2.1 Financial information discontinued solar park business (EUR) Note2024 2023Feed-In Tariff revenue 2 039 831 2 416 439Sales of electricity 775 856 967 505Revenues 2 815 687 3 383 944Cost of operations -360 644 -592 825Other operating expenses -20 121 -24 515EBITDA 2 434 922 2 766 604Depreciation and amortization -1 215 529 -1 727 303Operating profit 1 219 393 1 039 302Net finance -359 217 -770 866Profit before income tax 860 176 268 436Income tax -132 305 -215 841Profit for the period 727 871 52 594Earnings per share0,03 0,00Avg. no of shares 23 791 983 47 583 9663.2.2 Cash Flow discontinued solar park business 2024(EUR)Net cash flow from operating activities 1 581 304Net cash flow from investing activities -139 305Net cash flow from financing activities -1 665 677Net cash outflow/inflow -223 678Cash at beginning of period 1 692 546Cash at time of disposal 1 468 8683.3 Disposal of management business On 2 December 2024 Nordic Financials ASA sold all shares in Aega Management AS to Aega AS and thereby disposed of its management business, which had the operational responsibility and management agreements with the solar parks. The financial performance and cash flow information related to the disposal of the management business in 2024 and for the year ended 2023 is disclosed below: 3.3.1 Financial information discontinued management business (EUR) Note2024 2023Other revenue 108 385 0Revenues 108 385 0Cost of operations -57 202 -58 760Personnel expenses -192 023 -170 033Other operating expenses -102 833 -168 488EBITDA -243 673 -397 281Depreciation and amortization -12 356 -12 936Operating profit -256 029 -410 217Net finance 91 24 114Profit for the period -255 938 -386 103Earnings per share-0,01 -0,01Avg. no of shares 23 791 983 47 583 9663.3.2 Cash Flow discontinued management business 2024(EUR)Net cash flow from operating activities -12 801Net cash flow from investing activities 0Net cash flow from financing activities 0Net cash outflow/inflow -12 801Cash at beginning of period 23 337Cash at time of disposal 10 5363.4 Financial information discontinued operations total: (EUR)2024 2023Feed-In Tariff revenue 2 039 831 2 416 439Sales of electricity 775 856 967 505Other revenue 108 385 0Revenues 2 924 072 3 383 944Cost of operations -417 846 -651 585Personnel expenses -192 023 -170 033Other operating expenses -122 954 -193 003EBITDA 2 191 249 2 369 323Depreciation and amortization -1 227 885 -1 740 238Operating profit 963 364 629 085Net finance -359 126 -746 752Profit before income tax 604 238 -117 667Income tax -132 305 -215 841Profit for the period 471 933 -333 509Earnings per share discontinued operations0,02 -0,01Avg. no of shares 23 791 983 47 583 9663.4.1 Cash Flow discontinued operations total: 2024(EUR)Net cash flow from operating activities 1 568 503Net cash flow from investing activities -139 305Net cash flow from financing activities -1 665 677Net cash outflow/inflow -236 479Cash at beginning of period 1 715 882Cash at time of disposal 1 479 4033.5 Loss from discontinued operations: The business that was distributed had a fair value of EUR 5,055,971 at the time of distribution, which forms the basis for calculating the loss of EUR 687,958 for the Group: (EUR)Fair Value at the time of distribution 5 055 971Distributed amount of net assets sold 5 743 929Loss from sale of shares 687 958Loss before tax from discontinued operations comprise of: (EUR)Profit before income tax from discontinued operations 604 238Loss from disposal of discontinued operations -687 958Loss from discontinued operation -83 720Loss from discontinued operations in the consolidated statement of comprehensive income comprise of: (EUR)Profit for the period from discontinued operations 471 933Loss from disposal of discontinued operations -687 958Loss from discontinued operation -216 025", "dimensions": { "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__26-1": { "value": "Note 4: Personnel expenses and remuneration 2025 2024(tNOK)Salaries 455 4 226 Social security tax 143 770 Pension expense 29 81 Other personnel expenses 1 - Renumeration to the Board of Directors and nomination committee 708 708 Total payroll and related expenses: 1 336 5 785 During the year, the Group had one full-time employee from 1 January 2025 to 31 May 2025. The average number of full-time equivalent (FTE) employees for the year was 0.42. Up until 31 May 2025, the Company had a defined contribution pension scheme that complies with the Norwegian occupational pension legislation (called \u201cOTP\u201d). The retirement age for all employees, including the management, is 70 years. The Group is obliged to have an Nordic Financials ASA Annual Report 2025 29 \u2013\u2013\u2013\u2013\u2013 occupational pension scheme pursuant to the Act on Occupational Pensions. The Group's pension plans meet the requirements of this Act. No loans or guarantees have been provided to management, the board or shareholders.Note 6: Remuneration to management and Board of Directors Remuneration to management: All numbers in tNOK Other expensedSalarybenefits and bonusName Position Periode served to/from 2025 2024 2025 2024Halldor Christen Tjoflaat CEO From 1 June 2025 - - 700* - Nils Petter Skaset CEO From February 2020 to 31 May 2025 1 208 2 122 29 77*Mr. Tjoflaat is hired as CEO through his company Hardanger Consulting AS. See note 7 for information regarding the fee. According to the terms of the employment agreement, Skaset was employed with the company until the end of February 2025 and was entitled to severance pay for 12 months, until end of February 2026. Further Mr. Skaset remained in the CEO position by agreement until the end of May 2025. Remuneration to the Board of Directors: All numbers in tNOK Other expensedBoard remunerationbenefits and bonusName Position Periode served to/from 2025 2024 2025 2024Halldor Christen Tjoflaat* Chairman From 28 December 2017 to 31 May 2025 125 300 1 049 888 Nils Petter Skaset Chairman From 1 June 2025 175 - - - Jan Peter Harto Member From June 2020 180 180 - - Kristine Malm Larneng Member From 28 December 2017 180 180 - - *In addition to his role as Chairman of Nordic Financials ASA, Mr. Tjoflaat was engaged through his controlled company, Hardanger Consulting AS, to oversee and support the execution of the two share issues completed in 2025. During the first half of 2025, the company was also involved in regulatory dialogue requiring resources beyond the capacity of executive management. Mr. Tjoflaat provided assistance in connection with this work. \u2013\u2013\u2013\u2013\u2013 Shares held by the board of directors and management as of 31.12.2025: Name Role Ownership with control 2025Through Rybo Nor AS, controls 400 shares (0.00203 percent)Through Rybo or AS, controls 100 shares (0.00042 percent)Halldor Christen Tjoflaat CEOThrough Hardanger Consulting AS, controls 228 572 shares (1.16061 percent)Svend Egil Larsen CIO Through Selaco AS, controls 2 500 000 shares (12.69419 percent)Nils Petter Skaset Chairman Through Brezza AS, controls 131 829 shares (0.66938 percent)Jan Peter Harto Board member Controls 210 286 shares (1.067762 percent) Through Jan P Harto AS, controls 522 shares (0.00219 percent)Kristine Larneng Board member Controls no sharesStatement on the remuneration for senior executives: The Statement on senior executives\u2019 remuneration has been prepared in accordance with the Norwegian Public Limited Companies Act, the Norwegian Accounting Act and the Norwegian Code of Practice and is adopted by the board of directors. For the purposes of this statement, company employees referred to as senior executives are: Nils Petter Skaset (CEO until 31 May 2025). The following guidelines are applied for 2025. General principles for the remuneration of senior executives The remuneration of the CEO is determined by the board of directors, whereas remuneration of other senior executives is determined administratively on the basis of a framework specified by the board of directors. The remuneration level shall reflect the complexity and responsibilities of each role and shall take into account the company\u2019s international operations. Being headquartered in Norway, the board of directors will primarily look to other Norwegian companies operating in an international environment for comparison. Remuneration of the senior executives shall be at a competitive level in the relevant labor market(s). It should be a tool for the board of directors to attract and retain the required leadership and motivational for the individual executive. The total remuneration package shall therefore consist of fixed remuneration (basic salary and benefits in kind) and variable, performance-based remuneration (short- and long-term incentives). The remuneration system should be flexible and understandable. Market comparisons will be conducted on a regular basis to ensure that remuneration levels are competitive. From 1 June, the CEO is hired through the company Hardanger Consulting AS. Fixed salary The main element of the remuneration package shall be the annual base salary. This is normally evaluated once a year according to individual performance, market competitiveness and local labor market trends. Benefits in kind The senior executives receive benefits in kind that are common for comparable positions. These include telecommunication. \u2013\u2013\u2013\u2013\u2013 Pension scheme A pension contribution \u201cinnskuddspensjon\u201d is provided by the Company. Severance package scheme The CEO has right to up to 12 months\u2019 severance payment given certain circumstances if CEO is removed from the position.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__27": { "value": "Note 5: Remuneration to auditors Amounts are stated excluding VAT. (tNOK)2025 2024Statutory audit 849 861Other assurance services 62 29Total renumerations to auditors 912 890In addition, NOK 191,554 was paid to the auditor for services related to capital increases. This amount has been recognised directly in equity and is not included in the total auditor\u2019s remuneration above.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__29": { "value": "Note 6: Remuneration to management and Board of Directors Remuneration to management: All numbers in tNOK Other expensedSalarybenefits and bonusName Position Periode served to/from 2025 2024 2025 2024Halldor Christen Tjoflaat CEO From 1 June 2025 - - 700* - Nils Petter Skaset CEO From February 2020 to 31 May 2025 1 208 2 122 29 77*Mr. Tjoflaat is hired as CEO through his company Hardanger Consulting AS. See note 7 for information regarding the fee. According to the terms of the employment agreement, Skaset was employed with the company until the end of February 2025 and was entitled to severance pay for 12 months, until end of February 2026. Further Mr. Skaset remained in the CEO position by agreement until the end of May 2025. Remuneration to the Board of Directors: All numbers in tNOK Other expensedBoard remunerationbenefits and bonusName Position Periode served to/from 2025 2024 2025 2024Halldor Christen Tjoflaat* Chairman From 28 December 2017 to 31 May 2025 125 300 1 049 888 Nils Petter Skaset Chairman From 1 June 2025 175 - - - Jan Peter Harto Member From June 2020 180 180 - - Kristine Malm Larneng Member From 28 December 2017 180 180 - - *In addition to his role as Chairman of Nordic Financials ASA, Mr. Tjoflaat was engaged through his controlled company, Hardanger Consulting AS, to oversee and support the execution of the two share issues completed in 2025. During the first half of 2025, the company was also involved in regulatory dialogue requiring resources beyond the capacity of executive management. Mr. Tjoflaat provided assistance in connection with this work. \u2013\u2013\u2013\u2013\u2013 Shares held by the board of directors and management as of 31.12.2025: Name Role Ownership with control 2025Through Rybo Nor AS, controls 400 shares (0.00203 percent)Through Rybo or AS, controls 100 shares (0.00042 percent)Halldor Christen Tjoflaat CEOThrough Hardanger Consulting AS, controls 228 572 shares (1.16061 percent)Svend Egil Larsen CIO Through Selaco AS, controls 2 500 000 shares (12.69419 percent)Nils Petter Skaset Chairman Through Brezza AS, controls 131 829 shares (0.66938 percent)Jan Peter Harto Board member Controls 210 286 shares (1.067762 percent) Through Jan P Harto AS, controls 522 shares (0.00219 percent)Kristine Larneng Board member Controls no sharesStatement on the remuneration for senior executives: The Statement on senior executives\u2019 remuneration has been prepared in accordance with the Norwegian Public Limited Companies Act, the Norwegian Accounting Act and the Norwegian Code of Practice and is adopted by the board of directors. For the purposes of this statement, company employees referred to as senior executives are: Nils Petter Skaset (CEO until 31 May 2025). The following guidelines are applied for 2025. General principles for the remuneration of senior executives The remuneration of the CEO is determined by the board of directors, whereas remuneration of other senior executives is determined administratively on the basis of a framework specified by the board of directors. The remuneration level shall reflect the complexity and responsibilities of each role and shall take into account the company\u2019s international operations. Being headquartered in Norway, the board of directors will primarily look to other Norwegian companies operating in an international environment for comparison. Remuneration of the senior executives shall be at a competitive level in the relevant labor market(s). It should be a tool for the board of directors to attract and retain the required leadership and motivational for the individual executive. The total remuneration package shall therefore consist of fixed remuneration (basic salary and benefits in kind) and variable, performance-based remuneration (short- and long-term incentives). The remuneration system should be flexible and understandable. Market comparisons will be conducted on a regular basis to ensure that remuneration levels are competitive. From 1 June, the CEO is hired through the company Hardanger Consulting AS. Fixed salary The main element of the remuneration package shall be the annual base salary. This is normally evaluated once a year according to individual performance, market competitiveness and local labor market trends. Benefits in kind The senior executives receive benefits in kind that are common for comparable positions. These include telecommunication. \u2013\u2013\u2013\u2013\u2013 Pension scheme A pension contribution \u201cinnskuddspensjon\u201d is provided by the Company. Severance package scheme The CEO has right to up to 12 months\u2019 severance payment given certain circumstances if CEO is removed from the position.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__30": { "value": "Note 7: Related party transactions Related party transactions are transfers of resources, services or obligations between the reporting entity and a related party, regardless of whether a price is charged. Nordic Financials ASA rents offices spaces from Kontorfellesskapet i Thunesvei 2 AS a company controlled by the CEO Mr. Tjoflaat. The agreement is a back-to-back sublease agreement with a potential 2 % margin to cover cost of the renting company. Mr. Halldor Chr. Tjoflaat is engaged as Chief Executive Officer (CEO) through his wholly owned company, Hardanger Consulting AS. From 1 June 2025, his monthly remuneration is NOK 100,000. In accordance with the resolution adopted at the Annual General Meeting, the remuneration was reinvested in shares. In September 2025, Mr. Tjoflaat, through Hardanger Consulting AS, exercised 26,666,666 subscription rights at an exercise price of NOK 0.015 per share, corresponding to a total subscription amount of NOK 400,000 for new shares. Prior to his appointment as CEO, Mr. Tjoflaat was also contracted through Hardanger Consulting AS. Mr. Svend Egil Larsen, Chief Investment Officer (CIO), is engaged through his wholly owned company, Mutual Fun AS. From 1 June 2025, his monthly remuneration is NOK 100,000. In accordance with the resolution adopted at the Annual General Meeting, the remuneration was reinvested in shares. In September 2025, Mr. Larsen, through Selaco AS, exercised 26,666,666 subscription rights at an exercise price of NOK 0.015 per share, corresponding to a total subscription amount of NOK 400,000 for new shares. In total, 53,333,332 new shares were subscribed for by Mr. Tjoflaat and Mr. Larsen, through their respective companies, corresponding to gross proceeds of NOK 800,000. As of 31 December 2025, Mr. Tjoflaat, Mr. Larsen and related parties control 3,071,087 shares, representing 15.6 % of the outstanding shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__36": { "value": "Note 8: Financial income and expenseFinancial income consists primarily of interest income on other financial instruments and gains related to the disposal of financial investments (excluding shares and bonds), and loss on other financial receivables. Losses on other financial receivables are recognized when it is highly probable that the receivable will not be settled in full or in part. For further information regarding loss on other financial receivables, see Note 14. Interest income is recognized by applying the effective interest rate method. Financial expenses include interest expense on financial instruments and changes in the fair market values of financial assets at fair value through profit and loss. Currency gains and losses are reported on a net basis. Net income from shares and bonds is presented as operating income, not as finance income or expense, in line with the Group\u2019s principal activity as an investment business. \u2013\u2013\u2013\u2013\u2013 (tNOK) 2025 2024*Interest income 269 17Total finance income 269 17Interest expense -363 -1 490Loss on other receivables -2 685 0Total finance costs -3 049 -1 490Net foreign exchange gain/losses 11 6*fair value adjustments are not included in finance cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__35": { "value": "Note 8: Financial income and expenseFinancial income consists primarily of interest income on other financial instruments and gains related to the disposal of financial investments (excluding shares and bonds), and loss on other financial receivables. Losses on other financial receivables are recognized when it is highly probable that the receivable will not be settled in full or in part. For further information regarding loss on other financial receivables, see Note 14. Interest income is recognized by applying the effective interest rate method. Financial expenses include interest expense on financial instruments and changes in the fair market values of financial assets at fair value through profit and loss. Currency gains and losses are reported on a net basis. Net income from shares and bonds is presented as operating income, not as finance income or expense, in line with the Group\u2019s principal activity as an investment business. \u2013\u2013\u2013\u2013\u2013 (tNOK) 2025 2024*Interest income 269 17Total finance income 269 17Interest expense -363 -1 490Loss on other receivables -2 685 0Total finance costs -3 049 -1 490Net foreign exchange gain/losses 11 6*fair value adjustments are not included in finance cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__34": { "value": "Note 8: Financial income and expenseFinancial income consists primarily of interest income on other financial instruments and gains related to the disposal of financial investments (excluding shares and bonds), and loss on other financial receivables. Losses on other financial receivables are recognized when it is highly probable that the receivable will not be settled in full or in part. For further information regarding loss on other financial receivables, see Note 14. Interest income is recognized by applying the effective interest rate method. Financial expenses include interest expense on financial instruments and changes in the fair market values of financial assets at fair value through profit and loss. Currency gains and losses are reported on a net basis. Net income from shares and bonds is presented as operating income, not as finance income or expense, in line with the Group\u2019s principal activity as an investment business. \u2013\u2013\u2013\u2013\u2013 (tNOK) 2025 2024*Interest income 269 17Total finance income 269 17Interest expense -363 -1 490Loss on other receivables -2 685 0Total finance costs -3 049 -1 490Net foreign exchange gain/losses 11 6*fair value adjustments are not included in finance cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__33": { "value": "Note 8: Financial income and expenseFinancial income consists primarily of interest income on other financial instruments and gains related to the disposal of financial investments (excluding shares and bonds), and loss on other financial receivables. Losses on other financial receivables are recognized when it is highly probable that the receivable will not be settled in full or in part. For further information regarding loss on other financial receivables, see Note 14. Interest income is recognized by applying the effective interest rate method. Financial expenses include interest expense on financial instruments and changes in the fair market values of financial assets at fair value through profit and loss. Currency gains and losses are reported on a net basis. Net income from shares and bonds is presented as operating income, not as finance income or expense, in line with the Group\u2019s principal activity as an investment business. \u2013\u2013\u2013\u2013\u2013 (tNOK) 2025 2024*Interest income 269 17Total finance income 269 17Interest expense -363 -1 490Loss on other receivables -2 685 0Total finance costs -3 049 -1 490Net foreign exchange gain/losses 11 6*fair value adjustments are not included in finance cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__32": { "value": "Note 8: Financial income and expenseFinancial income consists primarily of interest income on other financial instruments and gains related to the disposal of financial investments (excluding shares and bonds), and loss on other financial receivables. Losses on other financial receivables are recognized when it is highly probable that the receivable will not be settled in full or in part. For further information regarding loss on other financial receivables, see Note 14. Interest income is recognized by applying the effective interest rate method. Financial expenses include interest expense on financial instruments and changes in the fair market values of financial assets at fair value through profit and loss. Currency gains and losses are reported on a net basis. Net income from shares and bonds is presented as operating income, not as finance income or expense, in line with the Group\u2019s principal activity as an investment business. \u2013\u2013\u2013\u2013\u2013 (tNOK) 2025 2024*Interest income 269 17Total finance income 269 17Interest expense -363 -1 490Loss on other receivables -2 685 0Total finance costs -3 049 -1 490Net foreign exchange gain/losses 11 6*fair value adjustments are not included in finance cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__31": { "value": "Note 8: Financial income and expenseFinancial income consists primarily of interest income on other financial instruments and gains related to the disposal of financial investments (excluding shares and bonds), and loss on other financial receivables. Losses on other financial receivables are recognized when it is highly probable that the receivable will not be settled in full or in part. For further information regarding loss on other financial receivables, see Note 14. Interest income is recognized by applying the effective interest rate method. Financial expenses include interest expense on financial instruments and changes in the fair market values of financial assets at fair value through profit and loss. Currency gains and losses are reported on a net basis. Net income from shares and bonds is presented as operating income, not as finance income or expense, in line with the Group\u2019s principal activity as an investment business. \u2013\u2013\u2013\u2013\u2013 (tNOK) 2025 2024*Interest income 269 17Total finance income 269 17Interest expense -363 -1 490Loss on other receivables -2 685 0Total finance costs -3 049 -1 490Net foreign exchange gain/losses 11 6*fair value adjustments are not included in finance cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__39": { "value": "Note 9: Tax Income tax expense consists of current tax and changes to deferred tax. Current tax comprises the expected tax payable on the taxable income for the year. Current tax is measured using tax rates enacted or substantively enacted at the reporting date. Deferred tax liability/tax asset is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Temporary differences related to investments in subsidiaries where the group controls when the temporary differences are to be reversed and this is not expected to take place in the foreseeable future is not recognized. Deferred tax assets are recognised when it is probable that the company will have a sufficient profit for tax purposes in subsequent periods to utilise the deferred tax asset. The company recognise previously unrecognised deferred tax assets to the extent it has become probable that the company can utilise the deferred tax asset. Similarly, the company will reduce a deferred tax asset to the extent that the company no longer regards it as probable that it can utilise the deferred tax asset. Deferred tax liability and deferred tax asset are measured at the tax rates that are expected to be applied to temporary differences when they reverse, using tax rates enacted or substantively enacted at the reporting date. Deferred tax liability and deferred tax asset are recognised at their nominal value and classified as non-current asset and liability in the balance sheet. Deferred tax asset and deferred tax liabilities in the Norwegian entities are offset only if certain criteria are met. In the Italian entities deferred tax asset, deferred tax liabilities and VAT are continuously offset, according to Italian tax legislation. Tax payable and deferred tax are recognised directly in equity to the extent that they relate to equity transactions. \u2013\u2013\u2013\u2013\u2013 Amounts recognised in statement of profit and loss: 2025 2024Non deductible expensesReconciliation between the expected tax expense and the actual tax expenseProfit before tax -11 915 -16 922Calculated tax (22%) 2 621 3 723Tax effect on loss sale of shares - not deductable -29 1 045Deferred tax asset not recognised -2 592 -4 768Difference in tax rate between countries 0 0Actual tax expense 0 0Effective tax rate0 %0 %Income tax expense2025 2024Income tax payable 0 0Income tax set of by deferred tax 0 0Income tax expense 0 0Tax payable2025 2024Income tax payable 0 0Tax payable 0 0Tax assets recognized2025 2024Deferred tax asset 0 0Total tax assets 0 0Tax asset not recognised in the balance sheet 26 426 28 113Deferred tax assets are due to tax loss carry forward. The Norwegian operations have tax loss carry forward that are not recognized in the balance sheet, which, under the current regulations in Norway, can be carried forward indefinitely. It is uncertain if the group will be able to utilise the tax loss since investment gains in Norway stemming from equity instruments are not taxable.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__38": { "value": "Note 9: Tax Income tax expense consists of current tax and changes to deferred tax. Current tax comprises the expected tax payable on the taxable income for the year. Current tax is measured using tax rates enacted or substantively enacted at the reporting date. Deferred tax liability/tax asset is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Temporary differences related to investments in subsidiaries where the group controls when the temporary differences are to be reversed and this is not expected to take place in the foreseeable future is not recognized. Deferred tax assets are recognised when it is probable that the company will have a sufficient profit for tax purposes in subsequent periods to utilise the deferred tax asset. The company recognise previously unrecognised deferred tax assets to the extent it has become probable that the company can utilise the deferred tax asset. Similarly, the company will reduce a deferred tax asset to the extent that the company no longer regards it as probable that it can utilise the deferred tax asset. Deferred tax liability and deferred tax asset are measured at the tax rates that are expected to be applied to temporary differences when they reverse, using tax rates enacted or substantively enacted at the reporting date. Deferred tax liability and deferred tax asset are recognised at their nominal value and classified as non-current asset and liability in the balance sheet. Deferred tax asset and deferred tax liabilities in the Norwegian entities are offset only if certain criteria are met. In the Italian entities deferred tax asset, deferred tax liabilities and VAT are continuously offset, according to Italian tax legislation. Tax payable and deferred tax are recognised directly in equity to the extent that they relate to equity transactions. \u2013\u2013\u2013\u2013\u2013 Amounts recognised in statement of profit and loss: 2025 2024Non deductible expensesReconciliation between the expected tax expense and the actual tax expenseProfit before tax -11 915 -16 922Calculated tax (22%) 2 621 3 723Tax effect on loss sale of shares - not deductable -29 1 045Deferred tax asset not recognised -2 592 -4 768Difference in tax rate between countries 0 0Actual tax expense 0 0Effective tax rate0 %0 %Income tax expense2025 2024Income tax payable 0 0Income tax set of by deferred tax 0 0Income tax expense 0 0Tax payable2025 2024Income tax payable 0 0Tax payable 0 0Tax assets recognized2025 2024Deferred tax asset 0 0Total tax assets 0 0Tax asset not recognised in the balance sheet 26 426 28 113Deferred tax assets are due to tax loss carry forward. The Norwegian operations have tax loss carry forward that are not recognized in the balance sheet, which, under the current regulations in Norway, can be carried forward indefinitely. It is uncertain if the group will be able to utilise the tax loss since investment gains in Norway stemming from equity instruments are not taxable.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__37": { "value": "Note 9: Tax Income tax expense consists of current tax and changes to deferred tax. Current tax comprises the expected tax payable on the taxable income for the year. Current tax is measured using tax rates enacted or substantively enacted at the reporting date. Deferred tax liability/tax asset is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Temporary differences related to investments in subsidiaries where the group controls when the temporary differences are to be reversed and this is not expected to take place in the foreseeable future is not recognized. Deferred tax assets are recognised when it is probable that the company will have a sufficient profit for tax purposes in subsequent periods to utilise the deferred tax asset. The company recognise previously unrecognised deferred tax assets to the extent it has become probable that the company can utilise the deferred tax asset. Similarly, the company will reduce a deferred tax asset to the extent that the company no longer regards it as probable that it can utilise the deferred tax asset. Deferred tax liability and deferred tax asset are measured at the tax rates that are expected to be applied to temporary differences when they reverse, using tax rates enacted or substantively enacted at the reporting date. Deferred tax liability and deferred tax asset are recognised at their nominal value and classified as non-current asset and liability in the balance sheet. Deferred tax asset and deferred tax liabilities in the Norwegian entities are offset only if certain criteria are met. In the Italian entities deferred tax asset, deferred tax liabilities and VAT are continuously offset, according to Italian tax legislation. Tax payable and deferred tax are recognised directly in equity to the extent that they relate to equity transactions. \u2013\u2013\u2013\u2013\u2013 Amounts recognised in statement of profit and loss: 2025 2024Non deductible expensesReconciliation between the expected tax expense and the actual tax expenseProfit before tax -11 915 -16 922Calculated tax (22%) 2 621 3 723Tax effect on loss sale of shares - not deductable -29 1 045Deferred tax asset not recognised -2 592 -4 768Difference in tax rate between countries 0 0Actual tax expense 0 0Effective tax rate0 %0 %Income tax expense2025 2024Income tax payable 0 0Income tax set of by deferred tax 0 0Income tax expense 0 0Tax payable2025 2024Income tax payable 0 0Tax payable 0 0Tax assets recognized2025 2024Deferred tax asset 0 0Total tax assets 0 0Tax asset not recognised in the balance sheet 26 426 28 113Deferred tax assets are due to tax loss carry forward. The Norwegian operations have tax loss carry forward that are not recognized in the balance sheet, which, under the current regulations in Norway, can be carried forward indefinitely. It is uncertain if the group will be able to utilise the tax loss since investment gains in Norway stemming from equity instruments are not taxable.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__40": { "value": "Note 10: Earning per share Basic and diluted earnings per share is calculated by dividing the majority shareholders\u2019 share of the profit/loss for the period by the weighted average number of ordinary shares outstanding over the course of the period.2025 2024Avreage number of ordinary shares 1 236 404 965 23 791 983Profit of the year NOK continuing operations -11 914 650 -16 921 676Profit of the year NOK -11 914 650 -19 188 748Earnings per share continuing operations -0,01 -0,71Earnings per share discontinuing operations 0,00 -0,10Total earnings per share -0,01 -0,81", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__41": { "value": "Note 11: Share capital and shareholder information Ordinary shares are classified as equity. Financial instruments are classified as equity in accordance with the underlying economic realities. Amounts distributed to holders of financial instruments that are categorized as equity, will be recorded directly in equity. Transaction costs directly related to an equity transaction are recognised directly in equity after deducting tax expenses. Dividend distributions to the shareholders of the Company are classified as liability from the date on which the dividend is adopted by the general meeting. General At the extraordinary general meeting on 23 December 2024, it was decided to issue a convertible loan of NOK 2 million. As of the end of 31 March 2025 NOK 2 million had been received by the company, whereof NOK 1 million was received in 2024 and NOK 1 million in Q1 2025. At the extra ordinary general meeting held on 23 December 2024 it was decided to reduce the share capital by reducing the par value of each share from NOK 0.5 to NOK 0.01, to NOK 237,919.83. The share capital reduction was registered in April 2025. In April 2025, the company conducted a successful rights issue 1/2025 and converted the convertible loan secured in December 2024. The rights issue increased the capital with NOK 10,000,000 and the conversion of the debt with an additional NOK 2,360,000. After these two actions the new capital is NOK 12,597,919.83. In July 2025, the company completed rights issue number 2/2025. The rights issue increased the share capital with NOK 21,333,333.31, whereof a private placement to settle the underwriting commission through the issuance of 133,333,331 new shares. The related costs were charged against the share premium reserve. As of 8 July 2025, the new share capital is NOK 33,931,253.14. In September 2025, Svend Egil Larsen (CIO) and Halldor Chr. Tjoflaaat (CEO) have, through their wholly owned companies, exercised 26,666,666 subscription rights each at an exercise price of NOK 0.015 per share. Each of them has thereby subscribed for new shares for NOK 400,000. In total, 53,333,332 new shares have been subscribed, corresponding to gross proceeds of NOK 800,000. As of 19 September 2025, the new share capital is 34,464,586.46. On 13 October 2025, the Company held an extraordinary general meeting at which it was resolved, among other things, to carry out a reverse share split at a ratio of 175:1. In connection with this, key information was published, and the share capital was increased by NOK 1.04 to facilitate the reverse share split. As of 15 October 2025, the Company's share capital amounts to NOK 34,464,587.50, divided into 19,694,050 shares, each with a nominal value of NOK 1.75. The reverse split has no effect on the company\u2019s total equity or the proportional ownership of the shareholders. \u2013\u2013\u2013\u2013\u2013 As of 31 December 2025, Nordic Financials ASA had a share capital of NOK 34,464,587.50 comprising of 19 694 050 hares with a par value of NOK 1.75. Nordic Financials ASA has only one share class. All shares have equal voting rights and rights to dividends from the Company. All shares are fully paid. Transaction costs related to equity issuances are accounted for as a deduction from equity (share premium), net of any related tax effects. Share premium forms part of contributed equity and is presented separately from share capital in the statement of financial position. Convertible loan At the extraordinary general meeting on 23 December 2024, it was decided to issue a convertible loan of NOK 2 million. The lenders can convert their respective share of the convertible loan's principal into shares at a subscription price of NOK 0.01. The loan is intended to secure short-term liquidity to cover costs in the period leading up to completion of the rights issue. The convertible loan has an interest rate of 18%. Selaco AS, the company's largest shareholder, contributes NOK 1,000,000 to the convertible loan. In addition, the following primary insiders and related parties support the financing and contribute to the convertible loan: Rybo Nor AS, close to the chairman of the board, Halldor Christen Tjoflaat, participates with NOK 400,000 in the convertible loan. Mamalao AS, close to the chairman of the board, Halldor Christen Tjoflaat, participated with NOK 200,000 in the convertible loan. Jan Peter Harto, board member, participates with NOK 100,000 in the convertible loan. NOK 1,000,000 of the convertible loan was received in December 2024 and NOK 1,000,000 was received on 3 January 2025. In April 2025, the company converted the convertible loan. Warrants The Company has no outstanding warrants as of 31 December 2025. Own shares Nordic Financials ASA holds no own shares as of 31 December 2025. \u2013\u2013\u2013\u2013\u2013 20 Largest Shareholders 31.12.2025", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__42": { "value": "Dividend distributions to the shareholders of the Company are classified as liability from the date on which the dividend is adopted by the general meeting.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__44": { "value": "Note 12: Interests in other entities The Group\u2019s subsidiaries on 31 December 2025 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group, and the proportion of ownership interests held equals the voting rights held by the Group. The country of incorporation or registration is also their principal place of business. Place of OwnershipVoting powerName of entityOwnerbusiness31.12.202431.12.2024Nordic Financials AS Norway, Oslo 100 % 100 % Nordic Financials ASANordic Opportunities AS Norway, Oslo 100 % 100 % Nordic Financials ASA\u2013\u2013\u2013\u2013\u2013", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__43": { "value": "Note 12: Interests in other entities The Group\u2019s subsidiaries on 31 December 2025 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group, and the proportion of ownership interests held equals the voting rights held by the Group. The country of incorporation or registration is also their principal place of business. Place of OwnershipVoting powerName of entityOwnerbusiness31.12.202431.12.2024Nordic Financials AS Norway, Oslo 100 % 100 % Nordic Financials ASANordic Opportunities AS Norway, Oslo 100 % 100 % Nordic Financials ASA\u2013\u2013\u2013\u2013\u2013", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__45": { "value": "Note 13: Financial instruments Classification Financial instruments are classified into the following categories: Fair value with changes in value through profit or loss Financial (assets and) liabilities measured at amortised costs The classification depends on the purpose for which the investments were acquired. Management determines the classification of its investments at initial recognition. On 31 December 2025 and 2024, the group has financial instruments in the following categories: Receivables Financial assets and liabilities measured at amortised costs Fair value with changes in value through profit or loss Reclassification The Group may choose to reclassify its financial instruments if this meets the reclassification criteria. Reclassifications are made at fair value as of the reclassification date. Recognition and derecognition The Group initially recognize loans and receivables and debt securities on the date when they are originated. All other financial assets and liabilities are initially recognized on the trade date when the entity become a party to the contractual provisions of the instrument. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the group has transferred substantially all the risks and rewards of ownership and does not retain control over the transferred asset. The group holds derivative financial instruments to hedge its interest rate risk exposure. Derivatives are initially measured at fair value; any directly attributable transaction costs are recognized in profit and loss as incurred. Measurement Interest income and interest expense for all financial instruments are measured at amortised cost, interest income or expense is recorded using the effective interest rate (EIR), which is the rate which exactly discounts the estimated future cash payments or receipts through the expected life of the financial instrument or a shorter period, where appropriate, to the net carrying amount of the financial asset or liability. Interest income is included in finance income in the statement of comprehensive income. The Group has the following financial instruments: Financial Assets 2025Financial asset at (tNOK)TotalAsset at FVPLamortized costShare investments6 7250 6 725Bonds5 9430 5 943Other current assets0475 475Cash016 595 16 59512 668 17 070 29 7382024Financial asset at (tNOK)TotalAsset at FVPLamortized costShare investments1 0930 1 093Other current assets03 743 3 743Cash 0656 6561 093 4 399 5 492Financial Liabilities 2025Convertible Liabilities at (tNOK)Totalloan at FVPLamortised costTrade payables0397 3970397 3972024Derivatives Liabilities at (tNOK)Totalat FVPLamortised costTrade payables0710 710Convertible loan1 0000 1 0001 000710 1 710Other Current Assets The receivable from Aega AS has been written down to zero following a specific assessment of the counterparty\u2019s financial position and payment ability. The receivable is unsecured, and Aega AS is in financial distress on its other loan obligations, which have priority over our claim. Management considers it reasonable to write down the receivable to zero due to uncertainty regarding recoverability. \u2013\u2013\u2013\u2013\u2013 Reconciliation of cash flows from financing activities: 2025 (tNOK) Lease liabilities Other loans TotalCarrying amount 31.12.2024 - 4 685 4 685Cash flowsProceeds from convertible loan - 1 000 1 000Proceeds from repayment of loans - -1 000 -1 000Proceeds from issue of share capital (net of rights issue cost) - 38 213 38 213Other changesConverted convertible loan - -2 000 -2 000Loss on receivables - -2 685 -2 685Carrying amount 31.12.2025 - 38 213 38 213Non-current - 38 213 38 213Current - - -2024 (tNOK) Lease liabilities Other loans TotalCarrying amount 31.12.2023 58 773 91 476 150 248Cash flowsProceeds from new loans - - -Repayment of principal other loans - -10 925 -10 925Repayment of principal portion of lease liability -5 569 - -5 569Interest paid -2 192 -5 866 -8 058Other changesLoss from discontinued operation 12 142 - 12 142Interest expenses 2 192 - 2 192Additions lease - - -Loan netted against receivables Aega AS* - -25 840 -25 840Disposal of discontinued operations -65 346 -45 160 -110 505Effect of currency translation - - -Proceeds from convertible loan* 1 000 1 000Carrying amount 31.12.2024 0 4 685 4 686Non-current 0 0 0Current* 0 4 685 4 685*in the yearly report of 2024, the receivable to Aega AS and the converted loan was not included. Trade and other receivables The Group had no trade receivables as of the reporting date. Liquidity risk Liquidity risk is considered to be low. During the year, the Company has strengthened its liquidity position through several share issues. The Company has sufficient cash and cash equivalents to meet its current and foreseeable payment obligations. Management monitors rolling forecasts of the Group\u2019s liquidity reserve (comprising the undrawn borrowing facilities below) and cash and cash equivalents on the basis of expected cash flows. Credit risk The Company is exposed to credit risk through cash and cash equivalents, and receivables. The Company\u2019s banks are large Norwegian financial institutions. The risk of loss on cash and receivables is considered low. Cash Cash includes only cash at bank. (tNOK) 2025 2024Cash Norway 16 595 656Total cash 16 595 656Interest rate risk The Company is debt fee and interest rate risk is therefore considered low. It will at most be a risk that could materialize indirectly as a change in interest rates that may affect the Company. Trade payable and other payables Trade and other payables represent liabilities for goods and services provided to the group prior to the end of the financial year which are unpaid. Trade and other payables are classified as current liabilities unless payment is not due within 12 months after the reporting date. The carrying amount of trade payables is approximately equal to fair value, as they are agreed at \u201cnormal\u201d conditions and normally have a short period to maturity. The main trade payable is outstanding salaries. (tNOK) 2025 2024Trade and other payables 905 4 317Trade and other payables 905 4 317Market risk Currency risk All operating revenue, all bank financing and most operating expenses are denominated in NOK. The Company is located in Norway and any investments done in markets or assets denominated in other currencies will expose the Company to currency risk. After the disposal of the solar business and the management operations in Italy in 2024, the Group has minimal operating revenue or operating expenses with foreign exchange exposure. \u2013\u2013\u2013\u2013\u2013", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__46": { "value": "The Group may choose to reclassify its financial instruments if this meets the reclassification criteria. Reclassifications are made at fair value as of the reclassification date.", "dimensions": { "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__47": { "value": "The group holds derivative financial instruments to hedge its interest rate risk exposure. Derivatives are initially measured at fair value; any directly attributable transaction costs are recognized in profit and loss as incurred.", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__49": { "value": "Financial Liabilities 2025Convertible Liabilities at (tNOK)Totalloan at FVPLamortised costTrade payables0397 3970397 3972024Derivatives Liabilities at (tNOK)Totalat FVPLamortised costTrade payables0710 710Convertible loan1 0000 1 0001 000710 1 710", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__48": { "value": "Financial Assets 2025Financial asset at (tNOK)TotalAsset at FVPLamortized costShare investments6 7250 6 725Bonds5 9430 5 943Other current assets0475 475Cash016 595 16 59512 668 17 070 29 7382024Financial asset at (tNOK)TotalAsset at FVPLamortized costShare investments1 0930 1 093Other current assets03 743 3 743Cash 0656 6561 093 4 399 5 492", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__50": { "value": "Trade and other receivables The Group had no trade receivables as of the reporting date.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__51": { "value": "Liquidity risk Liquidity risk is considered to be low. During the year, the Company has strengthened its liquidity position through several share issues. The Company has sufficient cash and cash equivalents to meet its current and foreseeable payment obligations. Management monitors rolling forecasts of the Group\u2019s liquidity reserve (comprising the undrawn borrowing facilities below) and cash and cash equivalents on the basis of expected cash flows.", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__52": { "value": "Credit risk The Company is exposed to credit risk through cash and cash equivalents, and receivables. The Company\u2019s banks are large Norwegian financial institutions. The risk of loss on cash and receivables is considered low. Cash Cash includes only cash at bank. (tNOK) 2025 2024Cash Norway 16 595 656Total cash 16 595 656", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__54": { "value": "Trade payable and other payables Trade and other payables represent liabilities for goods and services provided to the group prior to the end of the financial year which are unpaid. Trade and other payables are classified as current liabilities unless payment is not due within 12 months after the reporting date. The carrying amount of trade payables is approximately equal to fair value, as they are agreed at \u201cnormal\u201d conditions and normally have a short period to maturity. The main trade payable is outstanding salaries. (tNOK) 2025 2024Trade and other payables 905 4 317Trade and other payables 905 4 317", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__56": { "value": "Market risk Currency risk All operating revenue, all bank financing and most operating expenses are denominated in NOK. The Company is located in Norway and any investments done in markets or assets denominated in other currencies will expose the Company to currency risk. After the disposal of the solar business and the management operations in Italy in 2024, the Group has minimal operating revenue or operating expenses with foreign exchange exposure. \u2013\u2013\u2013\u2013\u2013", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__55": { "value": "Market risk Currency risk All operating revenue, all bank financing and most operating expenses are denominated in NOK. The Company is located in Norway and any investments done in markets or assets denominated in other currencies will expose the Company to currency risk. After the disposal of the solar business and the management operations in Italy in 2024, the Group has minimal operating revenue or operating expenses with foreign exchange exposure. \u2013\u2013\u2013\u2013\u2013", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__53": { "value": "Cash includes only cash at bank. (tNOK) 2025 2024Cash Norway 16 595 656Total cash 16 595 656", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__57": { "value": "Note 14: Financial investments Nordic Financials AS bought a minority stake in Norsk Renewables AS (formerly Norsk Solar AS) in November 2020. The company was delisted from Euronext Growth in February 2025. Nordic Financials AS holds 3,989,170 shares in Norsk Renewables AS as of 31.12.2025. The asset is measured at fair value through profit and loss. As of 31.12.2025 the book value of the shares is tNOK 1,093. Nordic Financials AS holds 30,000 shares in Byggma (BMA) as of 31.12.2025. The asset is measured at fair value through profit and loss. As of 31.12.2025 the book value of the shares is tNOK 441. As of 31.12.2025, Nordic Financials AS holds 6,2 million units of the Snowball Software Group bonds. The assets are measured at fair value through profit and loss. As of 31.12.2025 accrued interest income from the bonds amounts to 133 tNOK, and the book value of the bonds are tNOK 5,943. In November, Nordic Financials AS participated in a share issue in Gold Road Inc. The company owns a fully operating gold mine in Arizona and benefits from a strong Norwegian investor base, including a Norwegian Chairman. This is a strategic, long-term investment, and the Group\u2019s current ownership of approximately 3 % places Nordic Financials among the ten largest shareholders in Gold Road Inc. The investment is measured at cost and as of 31.12.2025 the book value of the shares is tNOk 5,063. During the financial year, the company has purchased listed Bonds, purchased and sold listed shares, and invested in non-listed shares. The following table summarizes the movements: Shares(tNOK)31.12.2025 31.12.2024Balance as of 1 January 1 093 5 984Additions 7 851 0Sales -2 255 0Changes in fair value 36 -4 891Balance at end of period 6 725 1 093Bonds(tNOK)31.12.2025 31.12.2024Balance as of 1 January 0 0Additions 5 959 0Sales 0 0Changes in fair value -15 0Balance at end of period 5 943 0The company recognizes gains and losses on the sale of shares in the income statement as \u201coperating income\u201d. Net income/(-loss) from shares and bonds(tNOK)31.12.2025 31.12.2024Interest income from bonds 133 0Net gain/(loss) from shares -24 0Changes in fair value 20 -4 891Income from underwriting fee 992 0Net income/(-loss) from shares and bonds 1 122 -4 891\u2013\u2013\u2013\u2013\u2013", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__58": { "value": "Note 15: Restatement of 2024 Income Statement The income statement for 2024 has been restated to reflect a reclassification of gains and losses from the fair value adjustments of shares. Previously, these items were presented as financial expenses. To better reflect the operational performance of the company, value adjustments of shares are now presented as part of operating profit. The table below reconciles the previously reported 2024 income statement with the restated figures, showing the impact of the reclassification. (tNOK) 2025 2024 2024*Continuing operationsNet income/(-loss) from shares and bonds 1 122 0 -4 891Operating Income 1 122 0 -4 891Personnel expenses -1 336 -5 785 -5 785Other operating expenses -8 931 -4 778 -4 778Depreciation and amortization 0 0 0Operating profit -9 146 -10 563 -15 454Finance income 269 17 17Finance costs -3 049 -6 381 -1 490Net foreign exchange gain/(losses) 11 6 6Profit before income tax -11 915 -16 922 -16 922Income tax 0 0 0Profit from continuing operations -11 915 -16 922 -16 922Loss from discontinued operation 0 -2 267 -2 267Profit for the period -11 915 -19 189 -19 189Other comprehensive incomeItems that may not be reclassified to profit and lossTranslation differences 0 -6 -6Total comprehensive income -11 915 -19 195 -19 195Total comprehensive income attributable to:Equity holders of the parent company -11 915 -19 195 -19 195*Restated", "dimensions": { "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f1__s6__6__59": { "value": "Note 16: Subsequent events Divestment of the Two Snowball Software Group bonds. As both bonds were purchased at, what we considered a mispricing in 2025, the bonds were sold in February 2026, when they had reached what we believe is market price. The profit from the sale was tNOK 197. Investment through Nordic Opportunities AS Purchased the first shares in what we believe to be an opportunity where we can exercise some active ownership. Undisclosed sector for now. Nordic Financials AS allocated 450,000 Shares in Heder Bank ASA In April 2026, Nordic Financials AS was allocated 450,000 shares and 450,000 warrants in Heder Bank ASA through a NOK 220 million private placement. The warrants expire 12 months from grant. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGCJS95", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }