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Note 1. General information

Magnora ASA (\u201cthe Company\u201d) is incorporated and domiciled in Norway. The address of its registered office is Karenslyst All\u00e9 6, 0278 Oslo. The Company is listed on the Oslo Stock Exchange main list, ticker: MGN.

Magnora ASA and its subsidiaries and investments in associated companies (\u201cthe Group\u201d or \u201cMagnora\u201d) develop projects within data centers, solar PV, wind energy and battery energy storage systems, as well as being a data center operator.

Since the demerger of the Legacy technology business in 2024, the Group has adopted an updated operating model and expanded its activities to include the development and operation of data centers alongside its existing renewable energy project development. Management considers the Group to operate within a single reportable segment covering these activities.

", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "Magnora ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-5": { "value": "Norway", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-6": { "value": "Karenslyst All\u00e9 6, 0278 Oslo", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-8": { "value": "Magnora", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-7": { "value": "Magnora", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-9": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-10": { "value": "develop projects within data centers, solar PV, wind energy and battery energy storage systems, as well as being a data center operator.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-11": { "value": "

Note 2. General accounting policies and principles

Basis of preparation

The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (IFRS) and IFRIC interpretations as adopted by the European Union (EU) and valid as of 31 December 2025.

The Group\u2019s consolidated financial statements have been prepared on a going concern basis.

These consolidated financial statements for the full year 2025 have been approved for issuance by the Board of Directors on 24 February 2026 and are subject to approval by the Annual General meeting on 24 March 2026.

The consolidated financial statements are presented in Norwegian Krone (NOK). Amounts are rounded to the nearest million, unless otherwise stated. As a result of rounding adjustments, amounts and percentages may not add up to the total of those columns.

Basis for measurement

The consolidated financial statements have been prepared on a historical cost basis. Historical cost is generally based on fair value of the consideration transferred when acquiring assets and services.

Basis and principles for consolidation

The consolidated financial statements comprise the financial statements of the parent company Magnora ASA and its subsidiaries, see Note 26 List of subsidiaries and equity accounted companies.

Subsidiaries

Subsidiaries are entities controlled by the Group. Control exists when the Group has power over the investee, exposure or rights to variable returns from its involvement with the investee, and the ability to use its power to affect those returns. Control is assessed on acquisition and re-evaluated if facts or circumstances indicate changes in any of the elements of control.

Subsidiaries are consolidated from the date on which control is obtained and are deconsolidated from the date control ceases. The Group applies the acquisition method when accounting for business combinations. The cost of an acquisition is measured at the fair value of the consideration transferred. Identifiable assets and liabilities acquired are measured at fair value at the acquisition date. Acquisition-related costs are expensed as incurred. Non-controlling interests are measured, on a transaction-by-transaction basis, either at fair value or at their proportionate share of the acquiree\u2019s net assets.

Any excess of the consideration transferred over the fair value of the Group\u2019s share of identifiable net assets acquired is recognised as goodwill. If the consideration is lower than the fair value of the net assets acquired, the difference is recognised in profit or loss.

Intra-group transactions, balances, and unrealised gains or losses on transactions between Group entities are eliminated. Where necessary, the accounting policies of subsidiaries are adjusted to align with those of the Group.

Associates

Associates are entities over which the Group has significant influence but not control. Significant influence is generally presumed when the Group holds between 20 per cent and 50 per cent of the voting rights. Investments in associates are accounted for using the equity method.

Foreign currency translation
Functional and presentation currency

The functional currency of the companies in the Group is determined based on the nature of the primary economic environment in which the company operates. The functional currency of the parent company Magnora ASA and the presentation currency of the Group is Norwegian Krone (NOK).

Transactions and Balances

Foreign currency transactions are translated into the functional currency at the prevailing exchange rate on the transaction date. Monetary balance sheet items denominated in foreign currencies are retranslated at the functional currency rate of exchange at the balance sheet date. All differences are taken to profit or loss with the exception of net investments in foreign operations, where currency differences are taken to other comprehensive income. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was measured.

Group companies

In preparing the consolidated financial statements, the financial statements of foreign subsidiaries and associates are translated into NOK using the current exchange rate method. Balance sheet items are translated at the exchange rate on the reporting date, while income and expenses are translated at the average exchange rate for the period. Currency translation differences are recognised in other comprehensive income and reclassified to profit or loss when the foreign operation is disposed of or control is lost.

Principles of cash flow statement

The cash flow statement has been prepared using the indirect method.

Operating activities:

The main types of cash flows are those related to the ongoing development of projects.

Investing activities:

Cash flows from acquisitions and disposals of shareholdings include the cash and cash equivalents of the investee at the transaction date. These cash flows are presented on a net basis together with the cash consideration paid or received. Cash received from loan repayments related to share sale agreements, following the divestment of entities, is also included within cash flows from business divestments under investing activities.

Financing activities:

Cash flows relating to the repayment of lease liabilities, including both principal and interest, are presented under financing activities.

Standards issued but not yet effective

In April 2024, the International Accounting Standards Board issued IFRS 18 Presentation and Disclosure in Financial Statements, which will replace IAS 1 Presentation of Financial Statements. IFRS 18 introduces new requirements for the presentation of income and expenses in the statement of profit and losses, including defined categories and subtotals, and enhanced disclosure requirements for management-defined performance measures.

IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027, subject to endorsement by the European Union. The Group has not early adopted IFRS 18.

Based on a preliminary assessment, IFRS 18 is expected to affect the presentation and disclosure of the consolidated statement of profit or loss when adopted but is not expected to affect the recognition or measurement of the Group\u2019s assets, liabilities, income or expenses.

Other than IFRS 18, the Group has not early adopted any standards, interpretations or amendments that have been issued but are not yet effective, and management is not aware of any other forthcoming changes in IFRS that are expected to have a material impact on the Group\u2019s consolidated financial statements.

Change in accounting policies

There were no changes in the Group\u2019s accounting policies during the year ended 31 December 2025.

Future changes in standards

It is expected that IFRS 18 presentation and disclosure of financial statements will have an impact on the presentation of the profit and loss statement. The change becomes effective 1 January 2027, and the company is evaluating the impact on future financial reports. The Group monitors IFRS standards and interpretations issued but not yet effective. Based on current assessment, management does not expect these to have a significant impact on the Group\u2019s consolidated financial statements.

Note 3. Key accounting estimates and judgements

In preparing the consolidated financial statements, management makes estimates and applies judgements that affect the reported amounts of assets, liabilities, income, expenses and related disclosures. These estimates and assumptions are based on historical experience and other relevant factors and are reviewed on an ongoing basis. Actual results may differ from these estimates, and any revisions are recognised in the period in which the estimates are updated.

Key sources of estimation uncertainty and areas of significant judgement
Intangible asset valuation \u2013 Scotwind lease option

The ScotWind lease option obtained from The Crown Estate Scotland is recognised as an intangible asset in the statement of financial position. The agreement grants Magnora exclusive rights to conduct environmental studies in the awarded area. The land lease will commence once the conditions in the option agreement, including key project consents, are fulfilled. Amortisation of the intangible asset will begin upon commencement of the lease and continue over the lease term.

The carrying value of the ScotWind lease option is subject to estimation uncertainty and impairment assessment. The recoverable amount depends on assumptions such as energy price forecasts, discount rates, project cost estimates, and regulatory developments. Management applies judgement in assessing these factors, using available market data and long-term forecasts.

Contingent consideration \u2013 Future milestone payments

Contingent consideration, including holdbacks and earnouts from project divestments, is measured at fair value based on the expected future milestone payments. The valuation reflects factors such as project progress, achievement of milestones, and relevant economic conditions. Determining fair value involves judgement regarding the likelihood of future payments, and estimates are reviewed and adjusted as necessary. As a significant portion of consideration from divestments may depend on future project milestones, management applies a conservative approach in assessing and recognising contingent amounts. See Note 4 Divestments for further details.

Assessment of control and significant influence

The Group holds investments in several portfolio companies and assesses each quarter whether it has control or significant influence in accordance with IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures.

Hafslund Magnora Sol AS

Hafslund Magnora Sol AS was established in October 2022 together with Hafslund Vekst AS and Helios Nordic Energy AB. Magnora holds 40 per cent of the shares and two of six board seats, while the remaining four seats are held by the other shareholders. As Magnora does not have control or operational influence beyond its board participation, the investment is accounted for using the equity method and classified as an associate.

Kustvind AB

Magnora invested in Kustvind AB in March 2020 and holds 48 per cent of the shares at the reporting date. Magnora has the right to increase its ownership to 50 per cent, subject to project milestones and approval by the Kustvind board through a capital call. The remaining shares are held equally by the three founders. Magnora currently appoints three of five board members, while the founders appoint two. Other shareholders have the right to appoint an additional board member, which is expected to occur. Magnora is a minority owner alongside three other owners and has significant influence of the company. As Magnora does not have control but has significant influence, Kustvind AB is accounted for using the equity method and classified as an associate.

Fair value measurement of property, plant and equipment - Storespeed acquisition

As part of the acquisition of Storespeed AS, the Group recognised property, plant and equipment related to data center infrastructure and equipment, which had not been valued in Storespeed\u2019s financial statements prior to the acquisition.

Management determined fair value using a replacement cost approach, involving judgement over current replacement prices, technical condition, and remaining useful lives. Market data for comparable assets was considered, and management applied judgement in estimating replacement costs, technical condition, and useful lives. These estimates influence the fair value recognised at acquisition and subsequent depreciation.

Accounting principle

When control of a subsidiary or significant influence over an associate is lost, the Group measures the fair value of the consideration received to determine the gain or loss on disposal, in accordance with IFRS 10 and IAS 28.
Consideration from divestments may include contingent payments such as earn-outs or milestone-based proceeds. Such amounts are recognised at fair value at the date control or significant influence is lost. Transaction costs reduce the gain or increase the loss and accumulated foreign currency translation differences related to the divested entity are reclassified to profit or loss as part of the disposal result.
Contingent consideration receivables are subsequently accounted for in accordance with IFRS 9 and classified as financial assets measured at fair value through profit or loss (FVTPL).

", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-14": { "value": "
Basis of preparation

The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (IFRS) and IFRIC interpretations as adopted by the European Union (EU) and valid as of 31 December 2025.

The Group\u2019s consolidated financial statements have been prepared on a going concern basis.

These consolidated financial statements for the full year 2025 have been approved for issuance by the Board of Directors on 24 February 2026 and are subject to approval by the Annual General meeting on 24 March 2026.

The consolidated financial statements are presented in Norwegian Krone (NOK). Amounts are rounded to the nearest million, unless otherwise stated. As a result of rounding adjustments, amounts and percentages may not add up to the total of those columns.

", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-15": { "value": "The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (IFRS) and IFRIC interpretations as adopted by the European Union (EU) and valid as of 31 December 2025.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-16": { "value": "These consolidated financial statements for the full year 2025 have been approved for issuance by the Board of Directors on 24 February 2026 and are subject to approval by the Annual General meeting on 24 March 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-17": { "value": "
Basis and principles for consolidation

The consolidated financial statements comprise the financial statements of the parent company Magnora ASA and its subsidiaries, see Note 26 List of subsidiaries and equity accounted companies.

", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-18": { "value": "
Subsidiaries

Subsidiaries are entities controlled by the Group. Control exists when the Group has power over the investee, exposure or rights to variable returns from its involvement with the investee, and the ability to use its power to affect those returns. Control is assessed on acquisition and re-evaluated if facts or circumstances indicate changes in any of the elements of control.

Subsidiaries are consolidated from the date on which control is obtained and are deconsolidated from the date control ceases. The Group applies the acquisition method when accounting for business combinations. The cost of an acquisition is measured at the fair value of the consideration transferred. Identifiable assets and liabilities acquired are measured at fair value at the acquisition date. Acquisition-related costs are expensed as incurred. Non-controlling interests are measured, on a transaction-by-transaction basis, either at fair value or at their proportionate share of the acquiree\u2019s net assets.

Any excess of the consideration transferred over the fair value of the Group\u2019s share of identifiable net assets acquired is recognised as goodwill. If the consideration is lower than the fair value of the net assets acquired, the difference is recognised in profit or loss.

Intra-group transactions, balances, and unrealised gains or losses on transactions between Group entities are eliminated. Where necessary, the accounting policies of subsidiaries are adjusted to align with those of the Group.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-19": { "value": "
Associates

Associates are entities over which the Group has significant influence but not control. Significant influence is generally presumed when the Group holds between 20 per cent and 50 per cent of the voting rights. Investments in associates are accounted for using the equity method.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-20": { "value": "
Foreign currency translation
Functional and presentation currency

The functional currency of the companies in the Group is determined based on the nature of the primary economic environment in which the company operates. The functional currency of the parent company Magnora ASA and the presentation currency of the Group is Norwegian Krone (NOK).

Transactions and Balances

Foreign currency transactions are translated into the functional currency at the prevailing exchange rate on the transaction date. Monetary balance sheet items denominated in foreign currencies are retranslated at the functional currency rate of exchange at the balance sheet date. All differences are taken to profit or loss with the exception of net investments in foreign operations, where currency differences are taken to other comprehensive income. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was measured.

Group companies

In preparing the consolidated financial statements, the financial statements of foreign subsidiaries and associates are translated into NOK using the current exchange rate method. Balance sheet items are translated at the exchange rate on the reporting date, while income and expenses are translated at the average exchange rate for the period. Currency translation differences are recognised in other comprehensive income and reclassified to profit or loss when the foreign operation is disposed of or control is lost.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-21": { "value": "
Functional and presentation currency

The functional currency of the companies in the Group is determined based on the nature of the primary economic environment in which the company operates. The functional currency of the parent company Magnora ASA and the presentation currency of the Group is Norwegian Krone (NOK).

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-23": { "value": "
Principles of cash flow statement

The cash flow statement has been prepared using the indirect method.

Operating activities:

The main types of cash flows are those related to the ongoing development of projects.

Investing activities:

Cash flows from acquisitions and disposals of shareholdings include the cash and cash equivalents of the investee at the transaction date. These cash flows are presented on a net basis together with the cash consideration paid or received. Cash received from loan repayments related to share sale agreements, following the divestment of entities, is also included within cash flows from business divestments under investing activities.

Financing activities:

Cash flows relating to the repayment of lease liabilities, including both principal and interest, are presented under financing activities.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-22": { "value": "
Principles of cash flow statement

The cash flow statement has been prepared using the indirect method.

Operating activities:

The main types of cash flows are those related to the ongoing development of projects.

Investing activities:

Cash flows from acquisitions and disposals of shareholdings include the cash and cash equivalents of the investee at the transaction date. These cash flows are presented on a net basis together with the cash consideration paid or received. Cash received from loan repayments related to share sale agreements, following the divestment of entities, is also included within cash flows from business divestments under investing activities.

Financing activities:

Cash flows relating to the repayment of lease liabilities, including both principal and interest, are presented under financing activities.

", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-24": { "value": "
Change in accounting policies

There were no changes in the Group\u2019s accounting policies during the year ended 31 December 2025.

", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-25": { "value": "

Note 3. Key accounting estimates and judgements

In preparing the consolidated financial statements, management makes estimates and applies judgements that affect the reported amounts of assets, liabilities, income, expenses and related disclosures. These estimates and assumptions are based on historical experience and other relevant factors and are reviewed on an ongoing basis. Actual results may differ from these estimates, and any revisions are recognised in the period in which the estimates are updated.

Key sources of estimation uncertainty and areas of significant judgement
Intangible asset valuation \u2013 Scotwind lease option

The ScotWind lease option obtained from The Crown Estate Scotland is recognised as an intangible asset in the statement of financial position. The agreement grants Magnora exclusive rights to conduct environmental studies in the awarded area. The land lease will commence once the conditions in the option agreement, including key project consents, are fulfilled. Amortisation of the intangible asset will begin upon commencement of the lease and continue over the lease term.

The carrying value of the ScotWind lease option is subject to estimation uncertainty and impairment assessment. The recoverable amount depends on assumptions such as energy price forecasts, discount rates, project cost estimates, and regulatory developments. Management applies judgement in assessing these factors, using available market data and long-term forecasts.

Contingent consideration \u2013 Future milestone payments

Contingent consideration, including holdbacks and earnouts from project divestments, is measured at fair value based on the expected future milestone payments. The valuation reflects factors such as project progress, achievement of milestones, and relevant economic conditions. Determining fair value involves judgement regarding the likelihood of future payments, and estimates are reviewed and adjusted as necessary. As a significant portion of consideration from divestments may depend on future project milestones, management applies a conservative approach in assessing and recognising contingent amounts. See Note 4 Divestments for further details.

Assessment of control and significant influence

The Group holds investments in several portfolio companies and assesses each quarter whether it has control or significant influence in accordance with IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures.

Hafslund Magnora Sol AS

Hafslund Magnora Sol AS was established in October 2022 together with Hafslund Vekst AS and Helios Nordic Energy AB. Magnora holds 40 per cent of the shares and two of six board seats, while the remaining four seats are held by the other shareholders. As Magnora does not have control or operational influence beyond its board participation, the investment is accounted for using the equity method and classified as an associate.

Kustvind AB

Magnora invested in Kustvind AB in March 2020 and holds 48 per cent of the shares at the reporting date. Magnora has the right to increase its ownership to 50 per cent, subject to project milestones and approval by the Kustvind board through a capital call. The remaining shares are held equally by the three founders. Magnora currently appoints three of five board members, while the founders appoint two. Other shareholders have the right to appoint an additional board member, which is expected to occur. Magnora is a minority owner alongside three other owners and has significant influence of the company. As Magnora does not have control but has significant influence, Kustvind AB is accounted for using the equity method and classified as an associate.

Fair value measurement of property, plant and equipment - Storespeed acquisition

As part of the acquisition of Storespeed AS, the Group recognised property, plant and equipment related to data center infrastructure and equipment, which had not been valued in Storespeed\u2019s financial statements prior to the acquisition.

Management determined fair value using a replacement cost approach, involving judgement over current replacement prices, technical condition, and remaining useful lives. Market data for comparable assets was considered, and management applied judgement in estimating replacement costs, technical condition, and useful lives. These estimates influence the fair value recognised at acquisition and subsequent depreciation.

Significant estimates and assumptions

Management applies judgement in estimating the fair value of contingent consideration arising from divestments, including earn-outs and milestone-based payments. Valuations reflect the probability of achieving contractual project milestones and expected timing of settlement. These estimates are reassessed at each reporting date, and changes in fair value are recognised in Other income.

The valuation of contingent payments is sensitive to project progress, timing of milestone achievement, market conditions, discount rates, and contractual terms. Expected settlement periods range from 1 to 4.5 years. Further details are described in the Risk and Uncertainty chapter under Project execution risk.

", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-27": { "value": "
Assessment of control and significant influence

The Group holds investments in several portfolio companies and assesses each quarter whether it has control or significant influence in accordance with IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures.

", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-28": { "value": "

Note 4. Divestments and other income

Accounting principle

When control of a subsidiary or significant influence over an associate is lost, the Group measures the fair value of the consideration received to determine the gain or loss on disposal, in accordance with IFRS 10 and IAS 28.
Consideration from divestments may include contingent payments such as earn-outs or milestone-based proceeds. Such amounts are recognised at fair value at the date control or significant influence is lost. Transaction costs reduce the gain or increase the loss and accumulated foreign currency translation differences related to the divested entity are reclassified to profit or loss as part of the disposal result.
Contingent consideration receivables are subsequently accounted for in accordance with IFRS 9 and classified as financial assets measured at fair value through profit or loss (FVTPL).

Significant estimates and assumptions

Management applies judgement in estimating the fair value of contingent consideration arising from divestments, including earn-outs and milestone-based payments. Valuations reflect the probability of achieving contractual project milestones and expected timing of settlement. These estimates are reassessed at each reporting date, and changes in fair value are recognised in Other income.

The valuation of contingent payments is sensitive to project progress, timing of milestone achievement, market conditions, discount rates, and contractual terms. Expected settlement periods range from 1 to 4.5 years. Further details are described in the Risk and Uncertainty chapter under Project execution risk.

Divestments and other income in 2025

Total other income amounted to NOK 24.1 million (2024: NOK 358.6 million).

Sale of shares in Hermana Holding ASA

In the second quarter of 2025, the Group sold its 30 per cent ownership interest in Hermana Holding ASA, previously accounted for as an associate under the equity method. The transaction generated cash proceeds of NOK 39.9 million and resulted in a net gain of NOK 8.6 million after deducting the carrying amount of the investment, recognised in other income. Following the sale, the Group no longer holds any interest in Hermana Holding ASA.

Sale of South African projects

In January 2025, financial close was completed for the divestment of two solar projects in South Africa, resulting in a net gain of NOK 6.6 million recognised in other income. In addition, milestone-related contingent consideration had a net positive impact of NOK 6.7 million. This reflects a final milestone payment of NOK 11.0 million from the Red Sands project, partly offset by a fair value adjustment and contingent income previously recognised of net NOK 4.2 million related to fair value adjustment and contingent income previously recognised, based on updated assessments of certain project outcomes.

Of this:

NOK million20252024
Net gain from divestments15.3255.1
Earnout proceeds received11.067.6
Fair value change in contingent consideration-5.835.8
Grant and other income3.6-
Total other income24.1358.6

Grant income relates to structured funding supporting renewable energy development activities in emerging markets and is recognised in accordance with IAS 20, as recognition criteria were met during the year.

Contingent considerations from divestments

At 31 December 2025, the gross potential future earn-out and milestone payments from prior divestments are estimated at up to NOK 530.2 million (2024: NOK 620.5 million). These represent undiscounted contractual maximums.

Recognised financial assets relating to such arrangements are measured at fair value:

NOK million20252024
Recognised milestone/earn-out financial assets37.943.3
Of which:
Long-term portion37.939.5
Short-term portion-3.8
Total other non-current assets37.943.3

Fair value changes recognised in profit or loss during the year amounted to a net gain of NOK 4.5 million, reflecting updated milestone probability assessments.

Divestments in 2024
Demerger of Hermana Holding ASA

Following a restructuring in 2024, 70% of the shares in Hermana ASA, were demerged from Magnora ASA to its existing shareholders of Magnora ASA on 17 June 2024. This completed the carve-out of the legacy business into Hermana Holding ASA, which commenced trading on Oslo Stock Exchange 18 June 2024. After the demerger, Magnora held 30% of the shares in Hermana Holding ASA, and this ownership at year end 2024 was accounted for using the equity method, with the investment recognised as an associate company.

The demerger was accounted for in accordance with IFRIC 17 Distribution of Non-cash Assets to Owners. The liability to distribute non-cash assets was recognised as a dividend to the Group\u2019s owners. Upon settlement of the dividend payable, the Group recorded the difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable in profit or loss. The total distribution amounted to NOK 398.9 million, less the carrying value of the investment distributed of NOK 87.3 million, resulting in a gain of NOK 311.6 million. The distribution of 70% of Hermana Holding ASA to Magnora ASA shareholders, was recognised as a dividend in the statement of equity. The distribution consisted of shares and had no cash effect, except for NOK 23.4 million in cash belonging to the subsidiaries that were distributed.

After the demerger, the revenues and expenses related to the licensing agreement associated with the Western Isles FPSO are no longer included in the financial statements of Magnora ASA. As the licensing business represents a separate major line of business for the Magnora Group, this divestment was presented as discontinued operations at the end of 2024.

In the second quarter of 2025, the Group sold its 30 per cent ownership interest in Hermana Holding ASA, previously accounted for as an associate under the equity method. The transaction generated cash proceeds of NOK 39.9 million and resulted in a net gain of NOK 8.6 million after deducting the carrying amount of the investment, recognised in other income. Following the sale, the Group no longer holds any interest in Hermana Holding ASA.

The results from discontinued operations for FY 2024 are shown as follows:

NOK millionTotal
operations		Discontinued operationsContinuing operations
Operating revenue7.65.32.3
Other income358.6-358.6
Total revenue and other income366.25.3360.9
Depreciation and amortisation-1.1--1.1
Employee benefit expense-51.2--51.2
Other operating expenses-77.4-6.9-70.5
Total operating expenses-129.7-6.9-122.8
Profit/(loss) from associated companies43.3-43.3
Operating profit/(loss)279.9-1.6281.5
Financial income13.1-13.1
Financial expense-13.5--13.5
Foreign exchange gain/(loss)-7.24.7-11.9
Net financial items-7.64.7-12.3
Profit/(loss) before tax272.33.1269.2
Tax income/(expense)-4.41.1-5.5
Net profit/(loss)267.94.2263.7
\"\"
", "dimensions": { "concept": "MAG:OtherIncome", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-29": { "value": "
Demerger of Hermana Holding ASA

Following a restructuring in 2024, 70% of the shares in Hermana ASA, were demerged from Magnora ASA to its existing shareholders of Magnora ASA on 17 June 2024. This completed the carve-out of the legacy business into Hermana Holding ASA, which commenced trading on Oslo Stock Exchange 18 June 2024. After the demerger, Magnora held 30% of the shares in Hermana Holding ASA, and this ownership at year end 2024 was accounted for using the equity method, with the investment recognised as an associate company.

The demerger was accounted for in accordance with IFRIC 17 Distribution of Non-cash Assets to Owners. The liability to distribute non-cash assets was recognised as a dividend to the Group\u2019s owners. Upon settlement of the dividend payable, the Group recorded the difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable in profit or loss. The total distribution amounted to NOK 398.9 million, less the carrying value of the investment distributed of NOK 87.3 million, resulting in a gain of NOK 311.6 million. The distribution of 70% of Hermana Holding ASA to Magnora ASA shareholders, was recognised as a dividend in the statement of equity. The distribution consisted of shares and had no cash effect, except for NOK 23.4 million in cash belonging to the subsidiaries that were distributed.

After the demerger, the revenues and expenses related to the licensing agreement associated with the Western Isles FPSO are no longer included in the financial statements of Magnora ASA. As the licensing business represents a separate major line of business for the Magnora Group, this divestment was presented as discontinued operations at the end of 2024.

In the second quarter of 2025, the Group sold its 30 per cent ownership interest in Hermana Holding ASA, previously accounted for as an associate under the equity method. The transaction generated cash proceeds of NOK 39.9 million and resulted in a net gain of NOK 8.6 million after deducting the carrying amount of the investment, recognised in other income. Following the sale, the Group no longer holds any interest in Hermana Holding ASA.

The results from discontinued operations for FY 2024 are shown as follows:

NOK millionTotal
operations		Discontinued operationsContinuing operations
Operating revenue7.65.32.3
Other income358.6-358.6
Total revenue and other income366.25.3360.9
Depreciation and amortisation-1.1--1.1
Employee benefit expense-51.2--51.2
Other operating expenses-77.4-6.9-70.5
Total operating expenses-129.7-6.9-122.8
Profit/(loss) from associated companies43.3-43.3
Operating profit/(loss)279.9-1.6281.5
Financial income13.1-13.1
Financial expense-13.5--13.5
Foreign exchange gain/(loss)-7.24.7-11.9
Net financial items-7.64.7-12.3
Profit/(loss) before tax272.33.1269.2
Tax income/(expense)-4.41.1-5.5
Net profit/(loss)267.94.2263.7
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-30": { "value": "The demerger was accounted for in accordance with IFRIC 17 Distribution of Non-cash Assets to Owners. The liability to distribute non-cash assets was recognised as a dividend to the Group\u2019s owners. Upon settlement of the dividend payable, the Group recorded the difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-31": { "value": "

Note 5. Business combinations

Acquisition of Storespeed AS

On 4 October 2025, Magnora acquired a 75 per cent ownership interest in Storespeed AS, a Norwegian data center operator based in Halden, for a total consideration of NOK 6.25 million, which represents 100% of the company value, and the Group\u2019s share of the investment was NOK 4.7 million. The acquisition was accounted for as a business combination in accordance with IFRS 3 Business Combinations and provides Magnora with control over Storespeed AS from the acquisition date.

Storespeed AS operates a co-location data center with scalable infrastructure and expansion potential of up to 5 MW. The facility has been in operation for nearly two decades and is well positioned to serve increasing demand driven by AI, digitalisation, and sovereign-cloud requirements. The acquisition was made in partnership with Blix Group, which retains a 5 per cent non-controlling interest with an option to increase their ownership with additional 5 per cent ownership interest. The remaining 20 per cent ownership is held by the founders. The agreement also includes plans for a financing facility to support future operations and expansion of Storespeed\u2019s data center capacity.

The acquisition aligns with Magnora\u2019s strategy to expand in the data center industry, leveraging its renewable-energy development expertise in securing land, grid connections, and permits.

The table below shows the allocation of the purchase price for the acquired assets and liabilities:

NOK million2025
Acquisition date04.10.2025
Voting rights/shareholding acquired75\u00a0%
Non-controlling rights25\u00a0%
Consideration
Consideration paid on 100% basis6.3
Total acquisition cost6.3
Book value of net acquired assets:
NOK million2025
Cash and cash equivalents5.4
Trade and other receivables1.0
Trade and other payables-1.3
Borrowings-3.3
Total book value of net acquired assets1.8
Identification of excess value attributable to:
NOK million2025
Property, plant and equipment4.5
Right-of-use asset3.3
Lease liability-3.3
Deferred tax liabilities-0.2
Goodwill0.2
Net excess value4.5
Fair value of net acquired assets6.2
Of which:
Non-controlling interest1.6
Controlling interest4.7
NOK million2025
Total cash consideration for 75%4.7
Cash in acquired company-5.4
Net cash inflow at acquisition-0.7
\"\"

The non-controlling interest was measured at its proportionate share of the identifiable net assets. Acquisition-related costs were insignificant and were expensed as incurred.

Fair value measurement of acquired property, plant and equipment:

The property, plant and equipment recognised from the acquisition were measured at fair value using the replacement-cost approach, based on market data for comparable data center infrastructure. The valuation included entity-specific adjustments for configuration, installation, and remaining useful lives and was therefore classified as Level 3 within the IFRS 13 fair-value hierarchy.

The acquisition contributed revenue of NOK 0.8 million and loss of NOK 0.7 million to the Group\u2019s results from the acquisition date to year-end. Had the acquisition occurred on 1 January 2025, the consolidated revenue and loss for the year would have been approximately NOK 3.8 million and NOK 1.4 million, respectively.

", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-32": { "value": "The acquisition was accounted for as a business combination in accordance with IFRS 3 Business Combinations and provides Magnora with control over Storespeed AS from the acquisition date.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-33": { "value": "The non-controlling interest was measured at its proportionate share of the identifiable net assets", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-34": { "value": "

Note 6. Key risk factors

The Group is exposed to various risks through its business activities. The Group\u2019s overall risk management programme is designed to leverage the Group\u2019s financial strength, development strategies and expertise to minimise potential adverse impacts on its financial performance. This strategy focuses on identifying threats and opportunities, as well to manage the Group\u2019s overall exposure to financial and operational risks. Key risks are summarised below, with detailed descriptions of market and financial risks.

Market risks
Energy price risk

The Group\u2019s business model involves developing and divesting renewable energy and data center projects. The value achieved on project divestments and portfolio exits is influenced by prevailing and expected future power prices, as these affect project returns and buyer demand. A sustained decline in power prices could reduce project attractiveness and internal rates of return.

Climate risk

The Group\u2019s exposure to physical climate risk remains limited. Other than IT and office equipment, wind measurement masts in South Africa, and the recently acquired data center facility in Halden, Norway, the Group holds few tangible assets. The Halden facility is designed and operated to modern energy-efficiency standards, and critical infrastructure is insured.

Climate change and related policy developments may influence renewable energy priorities, permitting frameworks, and project economics across the Group\u2019s markets. At the same time, increased climate action and the transition toward low-carbon solutions are expected to enhance the attractiveness of renewable energy and sustainable data center investments, improving access to capital and potentially lowering financing costs.

Overall, the Group considers its exposure to climate-related financial risk to be low, supported by its diversified portfolio across geographies and technologies.

Financial risks
Interest rate risk

The Group has minimal exposure to interest rate fluctuations, as external borrowings at year-end were limited. Any changes in market rates are not expected to have a material impact on the Group\u2019s financial results. No hedging arrangements are currently in place.

Foreign exchange risk

The Group operates internationally and is exposed to foreign exchange risk arising from fluctuations in exchange rates between its functional currency (NOK) and other currencies. The exposure mainly relates to foreign currency cash balances, investments, revenues, and operating expenses.

The Group has subsidiaries and operations located in Norway, Sweden, Scotland, England, Italy, Germany and South Africa. Changes in exchange rates for SEK, GBP, EUR and ZAR relative to NOK may impact the Group\u2019s financial results through revaluation of monetary items and translation of foreign operations.

Foreign currency exposure arises mainly from revenues, expenses, and milestone payments denominated in USD and EUR. With the expansion of renewable and data center activities across several markets, the currency mix has become more diversified as illustrated in the table below.

The Group manages its foreign exchange risk by maintaining deposits in local currencies and regularly monitoring the exposures. Where considered appropriate, the Group may implement hedging strategies to reduce the impact of material fluctuations. The Group did not use derivative financial instruments during the year and had no designated hedge accounting relationships at the reporting date.

Sensitivity analysis

The table below illustrates the potential impact on profit before tax, cash and cash equivalents and debt:

NOK million20252024
Changes in USD(10%)(10%)
Profit before tax10.88.4
Changes in SEK(10%)(10%)
Profit before tax-33.4
Changes in GBP(10%)(10%)
Effect on cash and cash equivalents0.71.3
Effect on outstanding debt5.04.5
Changes in EUR(10%)(10%)
Effect on cash and cash equivalents0.3-
Changes in ZAR(10%)(10%)
Effect on cash and cash equivalents0.10.8
\"\"
Liquidity risk

The Group manages liquidity risk by maintaining sufficient cash reserves to meet operational obligations and fund future investments. Cash flow forecasts are updated regularly to reflect changes in key assumptions, such as project payment schedules and milestone receipts, enabling proactive management of liquidity requirements.

The Group\u2019s cash inflows are primarily generated from the sale of portfolio companies and projects, as well as dividends and returns from subsidiaries and associates. While negative cash flows from portfolio companies could affect liquidity, the exposure is limited to the Group\u2019s invested capital. Magnora mitigates this risk through active governance and oversight of its portfolio investments.

At the reporting date, the Group had financial liabilities of NOK 73.4 million and maintained a strong liquidity position, with cash and cash equivalents of NOK 166.4 million. Other current payables consist of the TFMC license fee portion and additional financing agreement established in 2023 (owed to TFMC by Magnora Offshore Wind AS). The original loan agreements were extended with an amendment with no repayment terms.

The following table below shows the maturity for nominal cash flows for the contractual obligations as of 31 December 2025:

NOK millionCarrying amountLess than a year
Trade payables11.711.7
Lease liability4.51.9
Bank loan3.4-
Other current payables53.853.8
Total financial liabilities73.467.4

As of 31 December 2024:

NOK millionCarrying amountLess than a year
Trade payables4.74.7
Lease liability1.21.2
Other current payables153.5153.5
Total financial liabilities159.4159.4
Credit risk

Credit risk primarily arises from cash and cash equivalents, deposits with financial institutions, and receivables from customers, partners, and project counterparties. The Group maintains its main banking relationship with a financial institution rated Aa\u2013.

The Group\u2019s counterparties mainly comprise renewable energy companies, infrastructure investors, utilities, and technology partners with solid financial standing. However, there remains a risk that a counterparty may experience financial difficulties, which could adversely affect the Group\u2019s financial position or cash flows.

Credit exposures are monitored on an ongoing basis, and risk management procedures are in place to mitigate potential losses and ensure financial stability.

", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-35": { "value": "
Market risks
Energy price risk

The Group\u2019s business model involves developing and divesting renewable energy and data center projects. The value achieved on project divestments and portfolio exits is influenced by prevailing and expected future power prices, as these affect project returns and buyer demand. A sustained decline in power prices could reduce project attractiveness and internal rates of return.

Climate risk

The Group\u2019s exposure to physical climate risk remains limited. Other than IT and office equipment, wind measurement masts in South Africa, and the recently acquired data center facility in Halden, Norway, the Group holds few tangible assets. The Halden facility is designed and operated to modern energy-efficiency standards, and critical infrastructure is insured.

Climate change and related policy developments may influence renewable energy priorities, permitting frameworks, and project economics across the Group\u2019s markets. At the same time, increased climate action and the transition toward low-carbon solutions are expected to enhance the attractiveness of renewable energy and sustainable data center investments, improving access to capital and potentially lowering financing costs.

Overall, the Group considers its exposure to climate-related financial risk to be low, supported by its diversified portfolio across geographies and technologies.

", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-36": { "value": "
Liquidity risk

The Group manages liquidity risk by maintaining sufficient cash reserves to meet operational obligations and fund future investments. Cash flow forecasts are updated regularly to reflect changes in key assumptions, such as project payment schedules and milestone receipts, enabling proactive management of liquidity requirements.

The Group\u2019s cash inflows are primarily generated from the sale of portfolio companies and projects, as well as dividends and returns from subsidiaries and associates. While negative cash flows from portfolio companies could affect liquidity, the exposure is limited to the Group\u2019s invested capital. Magnora mitigates this risk through active governance and oversight of its portfolio investments.

At the reporting date, the Group had financial liabilities of NOK 73.4 million and maintained a strong liquidity position, with cash and cash equivalents of NOK 166.4 million. Other current payables consist of the TFMC license fee portion and additional financing agreement established in 2023 (owed to TFMC by Magnora Offshore Wind AS). The original loan agreements were extended with an amendment with no repayment terms.

The following table below shows the maturity for nominal cash flows for the contractual obligations as of 31 December 2025:

NOK millionCarrying amountLess than a year
Trade payables11.711.7
Lease liability4.51.9
Bank loan3.4-
Other current payables53.853.8
Total financial liabilities73.467.4

As of 31 December 2024:

NOK millionCarrying amountLess than a year
Trade payables4.74.7
Lease liability1.21.2
Other current payables153.5153.5
Total financial liabilities159.4159.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-37": { "value": "
Credit risk

Credit risk primarily arises from cash and cash equivalents, deposits with financial institutions, and receivables from customers, partners, and project counterparties. The Group maintains its main banking relationship with a financial institution rated Aa\u2013.

The Group\u2019s counterparties mainly comprise renewable energy companies, infrastructure investors, utilities, and technology partners with solid financial standing. However, there remains a risk that a counterparty may experience financial difficulties, which could adversely affect the Group\u2019s financial position or cash flows.

Credit exposures are monitored on an ongoing basis, and risk management procedures are in place to mitigate potential losses and ensure financial stability.

", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-38": { "value": "

Note 7. Financial Instruments

Accounting principle
Financial assets

The Group\u2019s financial assets mainly comprise trade receivables, milestone receivables, other current financial assets, and cash and cash equivalents.

Trade receivables and other current financial assets are classified and measured at amortised cost, as they are held to collect contractual cash flows that represent payments of principal and interest. Interest income is recognised in finance income using the effective interest method. For trade receivables, the Group applies the simplified expected credit loss model in IFRS 9, recognising lifetime expected losses in profit or loss.

Milestone receivables and other contingent consideration assets arising from project divestments are classified as financial assets at fair value through profit or loss (FVTPL), in accordance with IFRS 9, since their contractual cash flows depend on project milestones and do not meet the SPPI test. Changes in fair value are recognised in other income or expense in the statement of profit or loss.

Cash and cash equivalents are measured at nominal value, which approximates fair value due to their short-term maturity and high liquidity. They consist of multicurrency bank deposits denominated in actively traded foreign currencies.

Financial liabilities

The Group\u2019s financial liabilities, including lease liabilities and other borrowings, are initially measured at fair value and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised in finance costs in the statement of profit or loss. Following the acquisition of a data center business in 2025, the subsidiary\u2019s loan, guaranteed by Innovation Norway, is measured at amortised cost in accordance with IFRS 9.

The Group does not hold or issue derivative financial instruments and does not apply hedge accounting under IFRS 9.

Overdraft facility

The Group has a total available overdraft facility of NOK 150 million. As of 31 December 2025, none of the overdraft facility has been drawn. See Note 22 Other current liabilities for covenants related to the overdraft facility.

Below is a table that shows the Group\u2019s financial instruments with their carrying amounts recognised as of 31 December 2025:

NOK million20252024
Category:Asset:
Financial asset at amortised costTrade receivables7.89.0
Financial asset at amortised costOther current financial assets16.81.9
Financial asset at amortised costCash and cash equivalents166.4254.1
Financial asset at fair value through profit and lossOther current financial assets-3.8
Financial asset at fair value through profit and lossOther-non-current assets37.939.5
Total financial assets228.9308.3
NOK million20252024
Category:Liability:
Financial liabilities at amortised costBank Loan3.4-
Financial liabilities at amortised costTrade payables11.74.7
Financial liabilities at amortised costProvisions3.213.2
Financial liabilities at amortised costLease liability4.51.2
Financial liabilities at amortised costOther current liabilities53.8153.5
Total financial liabilities76.6172.6
Fair value measurement

Contingent income linked to project milestones: The fair value of contingent consideration assets related to project divestments is determined using a risk-weighted approach, reflecting management\u2019s best estimates of milestone achievement and associated future cash flows. The valuation incorporates key factors such as project progress, contractual terms, historical performance, and relevant market conditions that may influence milestone outcomes.

As the measurement relies on significant unobservable inputs and management judgement, these valuations are classified as Level 3 within the IFRS 13 fair-value hierarchy. Fair values are reassessed at each reporting date, with any changes recognised in the statement of profit or loss.

", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-39": { "value": "
Accounting principle
Financial assets

The Group\u2019s financial assets mainly comprise trade receivables, milestone receivables, other current financial assets, and cash and cash equivalents.

Trade receivables and other current financial assets are classified and measured at amortised cost, as they are held to collect contractual cash flows that represent payments of principal and interest. Interest income is recognised in finance income using the effective interest method. For trade receivables, the Group applies the simplified expected credit loss model in IFRS 9, recognising lifetime expected losses in profit or loss.

Milestone receivables and other contingent consideration assets arising from project divestments are classified as financial assets at fair value through profit or loss (FVTPL), in accordance with IFRS 9, since their contractual cash flows depend on project milestones and do not meet the SPPI test. Changes in fair value are recognised in other income or expense in the statement of profit or loss.

Cash and cash equivalents are measured at nominal value, which approximates fair value due to their short-term maturity and high liquidity. They consist of multicurrency bank deposits denominated in actively traded foreign currencies.

Financial liabilities

The Group\u2019s financial liabilities, including lease liabilities and other borrowings, are initially measured at fair value and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised in finance costs in the statement of profit or loss. Following the acquisition of a data center business in 2025, the subsidiary\u2019s loan, guaranteed by Innovation Norway, is measured at amortised cost in accordance with IFRS 9.

The Group does not hold or issue derivative financial instruments and does not apply hedge accounting under IFRS 9.

Overdraft facility

The Group has a total available overdraft facility of NOK 150 million. As of 31 December 2025, none of the overdraft facility has been drawn. See Note 22 Other current liabilities for covenants related to the overdraft facility.

Below is a table that shows the Group\u2019s financial instruments with their carrying amounts recognised as of 31 December 2025:

NOK million20252024
Category:Asset:
Financial asset at amortised costTrade receivables7.89.0
Financial asset at amortised costOther current financial assets16.81.9
Financial asset at amortised costCash and cash equivalents166.4254.1
Financial asset at fair value through profit and lossOther current financial assets-3.8
Financial asset at fair value through profit and lossOther-non-current assets37.939.5
Total financial assets228.9308.3
NOK million20252024
Category:Liability:
Financial liabilities at amortised costBank Loan3.4-
Financial liabilities at amortised costTrade payables11.74.7
Financial liabilities at amortised costProvisions3.213.2
Financial liabilities at amortised costLease liability4.51.2
Financial liabilities at amortised costOther current liabilities53.8153.5
Total financial liabilities76.6172.6
Fair value measurement

Contingent income linked to project milestones: The fair value of contingent consideration assets related to project divestments is determined using a risk-weighted approach, reflecting management\u2019s best estimates of milestone achievement and associated future cash flows. The valuation incorporates key factors such as project progress, contractual terms, historical performance, and relevant market conditions that may influence milestone outcomes.

As the measurement relies on significant unobservable inputs and management judgement, these valuations are classified as Level 3 within the IFRS 13 fair-value hierarchy. Fair values are reassessed at each reporting date, with any changes recognised in the statement of profit or loss.

", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-40": { "value": "
Financial assets

The Group\u2019s financial assets mainly comprise trade receivables, milestone receivables, other current financial assets, and cash and cash equivalents.

Trade receivables and other current financial assets are classified and measured at amortised cost, as they are held to collect contractual cash flows that represent payments of principal and interest. Interest income is recognised in finance income using the effective interest method. For trade receivables, the Group applies the simplified expected credit loss model in IFRS 9, recognising lifetime expected losses in profit or loss.

Milestone receivables and other contingent consideration assets arising from project divestments are classified as financial assets at fair value through profit or loss (FVTPL), in accordance with IFRS 9, since their contractual cash flows depend on project milestones and do not meet the SPPI test. Changes in fair value are recognised in other income or expense in the statement of profit or loss.

Cash and cash equivalents are measured at nominal value, which approximates fair value due to their short-term maturity and high liquidity. They consist of multicurrency bank deposits denominated in actively traded foreign currencies.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-41": { "value": "Milestone receivables and other contingent consideration assets arising from project divestments are classified as financial assets at fair value through profit or loss (FVTPL), in accordance with IFRS 9, since their contractual cash flows depend on project milestones and do not meet the SPPI test. Changes in fair value are recognised in other income or expense in the statement of profit or loss.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-42": { "value": "
Financial liabilities

The Group\u2019s financial liabilities, including lease liabilities and other borrowings, are initially measured at fair value and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised in finance costs in the statement of profit or loss. Following the acquisition of a data center business in 2025, the subsidiary\u2019s loan, guaranteed by Innovation Norway, is measured at amortised cost in accordance with IFRS 9.

The Group does not hold or issue derivative financial instruments and does not apply hedge accounting under IFRS 9.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-44": { "value": "
Fair value measurement

Contingent income linked to project milestones: The fair value of contingent consideration assets related to project divestments is determined using a risk-weighted approach, reflecting management\u2019s best estimates of milestone achievement and associated future cash flows. The valuation incorporates key factors such as project progress, contractual terms, historical performance, and relevant market conditions that may influence milestone outcomes.

As the measurement relies on significant unobservable inputs and management judgement, these valuations are classified as Level 3 within the IFRS 13 fair-value hierarchy. Fair values are reassessed at each reporting date, with any changes recognised in the statement of profit or loss.

", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-43": { "value": "
Fair value measurement

Contingent income linked to project milestones: The fair value of contingent consideration assets related to project divestments is determined using a risk-weighted approach, reflecting management\u2019s best estimates of milestone achievement and associated future cash flows. The valuation incorporates key factors such as project progress, contractual terms, historical performance, and relevant market conditions that may influence milestone outcomes.

As the measurement relies on significant unobservable inputs and management judgement, these valuations are classified as Level 3 within the IFRS 13 fair-value hierarchy. Fair values are reassessed at each reporting date, with any changes recognised in the statement of profit or loss.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-45": { "value": "

Note 8. Operating revenue

Accounting principle

Revenue from contracts with customers is recognised when control of the goods or services are transferred to the customer at an amount that reflects the consideration to the Group expects to receive in exchange for those goods or services, in accordance with IFRS 15.

The Group generates revenue from:

  • Management and project development services provided to subsidiaries and associated companies under service agreements. Revenue is recognised over time as services are provided.
  • Data center operations, generating revenue from co-location, power and related services. Revenue is recognised over time as services are delivered, in line with contractual terms.
Licensing revenue

In 2025, the Group recognised non-recurring licensing revenue related to a legacy FPSO design licence associated with the Penguins field in the UK North Sea. The payments were triggered upon achievement of contractual production milestones by the FPSO, namely \u201cfirst oil\u201d and cumulative production of four million barrels of oil equivalent.

Under the demerger receivable arrangement established in 2024, the proceeds were received by Hermana Holding ASA on behalf of the Group and settled against a corresponding receivable from Magnora ASA. Payments amounted to NOK 44.9 million in May and NOK 43.8 million in November, totalling NOK 88.7 million.

Following these milestone payments, no further royalty rights remain in respect of this FPSO.

This licensing income represented approximately 94% of total operating revenue for the year. The remaining revenue primarily comprised management service income from associates and a minor contribution from data centre operations acquired in October 2025.

Total revenue is presented in the table below:
NOK million20252024
License revenue91.7-
Management services revenue5.22.3
Data Center revenue0.8-
Total operating revenue97.72.3
Total revenue by country:
NOK million20252024
United Kingdom91.7-
Norway6.02.3
Total operating revenue97.72.3
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-47": { "value": "
Accounting principle

Revenue from contracts with customers is recognised when control of the goods or services are transferred to the customer at an amount that reflects the consideration to the Group expects to receive in exchange for those goods or services, in accordance with IFRS 15.

The Group generates revenue from:

Licensing revenue

In 2025, the Group recognised non-recurring licensing revenue related to a legacy FPSO design licence associated with the Penguins field in the UK North Sea. The payments were triggered upon achievement of contractual production milestones by the FPSO, namely \u201cfirst oil\u201d and cumulative production of four million barrels of oil equivalent.

Under the demerger receivable arrangement established in 2024, the proceeds were received by Hermana Holding ASA on behalf of the Group and settled against a corresponding receivable from Magnora ASA. Payments amounted to NOK 44.9 million in May and NOK 43.8 million in November, totalling NOK 88.7 million.

Following these milestone payments, no further royalty rights remain in respect of this FPSO.

This licensing income represented approximately 94% of total operating revenue for the year. The remaining revenue primarily comprised management service income from associates and a minor contribution from data centre operations acquired in October 2025.

Total revenue is presented in the table below:
NOK million20252024
License revenue91.7-
Management services revenue5.22.3
Data Center revenue0.8-
Total operating revenue97.72.3
Total revenue by country:
NOK million20252024
United Kingdom91.7-
Norway6.02.3
Total operating revenue97.72.3
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-46": { "value": "
Accounting principle

Revenue from contracts with customers is recognised when control of the goods or services are transferred to the customer at an amount that reflects the consideration to the Group expects to receive in exchange for those goods or services, in accordance with IFRS 15.

The Group generates revenue from:

Licensing revenue

In 2025, the Group recognised non-recurring licensing revenue related to a legacy FPSO design licence associated with the Penguins field in the UK North Sea. The payments were triggered upon achievement of contractual production milestones by the FPSO, namely \u201cfirst oil\u201d and cumulative production of four million barrels of oil equivalent.

Under the demerger receivable arrangement established in 2024, the proceeds were received by Hermana Holding ASA on behalf of the Group and settled against a corresponding receivable from Magnora ASA. Payments amounted to NOK 44.9 million in May and NOK 43.8 million in November, totalling NOK 88.7 million.

Following these milestone payments, no further royalty rights remain in respect of this FPSO.

This licensing income represented approximately 94% of total operating revenue for the year. The remaining revenue primarily comprised management service income from associates and a minor contribution from data centre operations acquired in October 2025.

Total revenue is presented in the table below:
NOK million20252024
License revenue91.7-
Management services revenue5.22.3
Data Center revenue0.8-
Total operating revenue97.72.3
Total revenue by country:
NOK million20252024
United Kingdom91.7-
Norway6.02.3
Total operating revenue97.72.3
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-48": { "value": "
Licensing revenue

In 2025, the Group recognised non-recurring licensing revenue related to a legacy FPSO design licence associated with the Penguins field in the UK North Sea. The payments were triggered upon achievement of contractual production milestones by the FPSO, namely \u201cfirst oil\u201d and cumulative production of four million barrels of oil equivalent.

Under the demerger receivable arrangement established in 2024, the proceeds were received by Hermana Holding ASA on behalf of the Group and settled against a corresponding receivable from Magnora ASA. Payments amounted to NOK 44.9 million in May and NOK 43.8 million in November, totalling NOK 88.7 million.

Following these milestone payments, no further royalty rights remain in respect of this FPSO.

This licensing income represented approximately 94% of total operating revenue for the year. The remaining revenue primarily comprised management service income from associates and a minor contribution from data centre operations acquired in October 2025.

", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-49": { "value": "

Note 9. Employee benefits and share-based payments

Accounting principle

The Group employee benefits include short-term employee benefits, a defined contribution pension plan, and share-based payment programme.

Short-term employee benefits

Short-term employee benefits, including salaries, bonuses, social security contributions, and paid absences, are recognised as expenses when the related service is rendered by employees.

Pension scheme

The Group operates a defined contribution pension plan in accordance with statutory requirements. Contributions are expensed as incurred, and the Group has no further obligations once payments have been made.

Share-based payments

The Group operates a share-based payment programme for management and employees, classified as equity-settled in accordance with IFRS 2.

  • Equity-settled awards are measured at fair value at the grant date using the Black\u2013Scholes valuation model and expensed on a straight-line basis over the vesting period, adjusted for expected vesting based on non-market performance conditions.
  • Net settlement: For bonus share awards, the Group withholds a portion of shares to cover employees\u2019 statutory tax obligations and remits the corresponding amount to tax authorities. This feature does not affect the equity classification provided the withheld amount does not exceed the employee\u2019s maximum statutory tax liability.
  • Social security costs: A cash-settled liability is recognised for employer social-security contributions arising from these programmes. This liability is measured at fair value and remeasured at each reporting date until settlement.
Employee benefits

The table below sets out the Group\u2019s employee benefit expenses for the year, including salaries, social security tax, pensions costs, share-based payments and other benefits:

NOK million20252024
Salaries and vacation pay35.822.3
Bonus\u00b9-14.3
Employer's contribution tax7.24.5
Pension costs2.41.6
Share based payments3.05.4
Other employee benefit expense3.31.8
Board remuneration1.31.3
Total employee benefit expense52.951.2
\u00b9Bonus expense in 2025 was lower due to the reversal of a prior-year accrual.
Share option programme

The Group\u2019s share option scheme, approved by Annual General Meetings since 2019, provides long-term incentives to management, key employees, and board members. Options are granted regularly under the scheme, and the related cost is recognised on a straight-line basis over a 36-month vesting period.

In 2025, following the approval of the share option programme at the Annual General Meeting on 29 April 2025, the Board approved a new grant under the continuing scheme on 6 November 2025. A total of 84,071 share options were awarded to employees of Magnora ASA. Each option entitled the holder to acquire one share in Magnora ASA at an exercise price of NOK 21.89. The options vest over three years and expire five years after the vesting date.
The fair value of the 2025 grant was determined using the Black-Scholes model, applying the five-year Norwegian government bond rate as the risk-free interest rate at the grant date.
At the reporting date, a total of 1,352,071 options were outstanding, of which 835,000 were exercisable.

Share options outstanding and movements during the year:
20252024
Outstanding at the beginning of the year1,553,0001,550,000
Granted during the year84,071108,000
Forefeited during the year--50,000
Exercised during the year-285,000-55,000
Outstanding at the end of the year1,352,0711,553,000
Exercisable at the end of the year835,000745,000
\"\"

The following table shows the inputs to the models used for the plans for the years ended 31 December 2025 and 2024, respectively:

2025:
Year-end 2025No. of optionsGrant dateExpiry dateWeighted average remaining contractual life (years)Weighted average strike priceVested options 31 Dec 2025Share price on grant date (NOK)
Options Trench#133,00023 Apr 202424 Apr 20325.118.84-23.47
Options Trench#275,00011 Jul 202411 Jul 20145.118.84-23.80
Options Trench#384,0716 Nov 20256 Nov 20337.8521.89-20.05
\"\"
2024:
Year-end 2024No. of optionsGrant dateExpiry dateWeighted average remaining contractual lifeWeighted average strike priceVested options 31.12.2024Share price (grant date)
Options Trench#133,00023 Apr 202423 Apr 20325.118.84-23.47
Options Trench#275,00011 Jul 202411 Jul 20325.118.84-23.80
\"\"
Pension scheme

The Group operates a defined contribution plan in compliance with statutory requirements. Contributions are recognised as an expense in the period in which the related service is rendered by employees. The Group has no further payment obligations once the contributions have been made.

Pension costs recognised during the course of 2025 was NOK 2.4 million (2024: NOK 1.6 million). As of 31 December 2025, the defined contribution plan had 13 active participants (2024: 11 active participants).

Remuneration of Senior Management

The remuneration of executive management consists of fixed salary, personal benefits (such as telephone allowance and health insurance), variable performance-based bonuses, pension contributions, and participation in the Group\u2019s long-term share-based incentive programme.

Bonus amounts are recognised as expenses in the period in which they are earned, based on management\u2019s assessment of performance against established key performance indicators.

Other than share options granted under the Group\u2019s approved share option programme, no loans, advance payments, or additional share-based instruments were granted to members of executive management in 2025 or 2024.

2025 Remuneration of Senior Management:
NOK thousandErik Sneve CEOB\u00e5rd Olsen CFOStein Bj\u00f8rnstad COOTotal
Salary3,7871,8561,9007,543
Bonus3,5567987985,153
Retirement benefits219219215654
Other benefits*201,070201,110
Total reportable benefits7,5833,9432,93314,460
*Amount for CFO includes NOK 1,050,000 due to exercising options.
2024 Remuneration of Senior Management:
NOK thousandErik Sneve CEOB\u00e5rd Olsen CFOStein Bj\u00f8rnstad COOTotal
Salary3,6941,8121,7927,298
Bonus3,1708975804,647
Retirement benefits207207203617
Other benefits20201858
Total reportable benefits7,0912,9362,59312,620

Below is a table showing the total shares owned or controlled by Senior Management:

FY 2025SharesOptions
Erik Sneve, CEO1,192,623535,000
B\u00e5rd Olsen, CFO116,92360,000
Stein Bj\u00f8rnstad, COO21,49660,000
Total1,331,042655,000
FY 2024SharesOptions
Erik Sneve, CEO1,183,871525,000
B\u00e5rd Olsen, CFO75,000125,000
Stein Bj\u00f8rnstad, COO15,00050,000
Total1,273,871700,000

Reference is made to the \u2019Magnora Remuneration Report 2025\u2019 for further details of remuneration of Senior Management.

", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-50": { "value": "
Accounting principle

The Group employee benefits include short-term employee benefits, a defined contribution pension plan, and share-based payment programme.

Short-term employee benefits

Short-term employee benefits, including salaries, bonuses, social security contributions, and paid absences, are recognised as expenses when the related service is rendered by employees.

Pension scheme

The Group operates a defined contribution pension plan in accordance with statutory requirements. Contributions are expensed as incurred, and the Group has no further obligations once payments have been made.

Share-based payments

The Group operates a share-based payment programme for management and employees, classified as equity-settled in accordance with IFRS 2.

  • Equity-settled awards are measured at fair value at the grant date using the Black\u2013Scholes valuation model and expensed on a straight-line basis over the vesting period, adjusted for expected vesting based on non-market performance conditions.
  • Net settlement: For bonus share awards, the Group withholds a portion of shares to cover employees\u2019 statutory tax obligations and remits the corresponding amount to tax authorities. This feature does not affect the equity classification provided the withheld amount does not exceed the employee\u2019s maximum statutory tax liability.
  • Social security costs: A cash-settled liability is recognised for employer social-security contributions arising from these programmes. This liability is measured at fair value and remeasured at each reporting date until settlement.
Employee benefits

The table below sets out the Group\u2019s employee benefit expenses for the year, including salaries, social security tax, pensions costs, share-based payments and other benefits:

NOK million20252024
Salaries and vacation pay35.822.3
Bonus\u00b9-14.3
Employer's contribution tax7.24.5
Pension costs2.41.6
Share based payments3.05.4
Other employee benefit expense3.31.8
Board remuneration1.31.3
Total employee benefit expense52.951.2
\u00b9Bonus expense in 2025 was lower due to the reversal of a prior-year accrual.
Share option programme

The Group\u2019s share option scheme, approved by Annual General Meetings since 2019, provides long-term incentives to management, key employees, and board members. Options are granted regularly under the scheme, and the related cost is recognised on a straight-line basis over a 36-month vesting period.

In 2025, following the approval of the share option programme at the Annual General Meeting on 29 April 2025, the Board approved a new grant under the continuing scheme on 6 November 2025. A total of 84,071 share options were awarded to employees of Magnora ASA. Each option entitled the holder to acquire one share in Magnora ASA at an exercise price of NOK 21.89. The options vest over three years and expire five years after the vesting date.
The fair value of the 2025 grant was determined using the Black-Scholes model, applying the five-year Norwegian government bond rate as the risk-free interest rate at the grant date.
At the reporting date, a total of 1,352,071 options were outstanding, of which 835,000 were exercisable.

Share options outstanding and movements during the year:
20252024
Outstanding at the beginning of the year1,553,0001,550,000
Granted during the year84,071108,000
Forefeited during the year--50,000
Exercised during the year-285,000-55,000
Outstanding at the end of the year1,352,0711,553,000
Exercisable at the end of the year835,000745,000
\"\"

The following table shows the inputs to the models used for the plans for the years ended 31 December 2025 and 2024, respectively:

2025:
Year-end 2025No. of optionsGrant dateExpiry dateWeighted average remaining contractual life (years)Weighted average strike priceVested options 31 Dec 2025Share price on grant date (NOK)
Options Trench#133,00023 Apr 202424 Apr 20325.118.84-23.47
Options Trench#275,00011 Jul 202411 Jul 20145.118.84-23.80
Options Trench#384,0716 Nov 20256 Nov 20337.8521.89-20.05
\"\"
2024:
Year-end 2024No. of optionsGrant dateExpiry dateWeighted average remaining contractual lifeWeighted average strike priceVested options 31.12.2024Share price (grant date)
Options Trench#133,00023 Apr 202423 Apr 20325.118.84-23.47
Options Trench#275,00011 Jul 202411 Jul 20325.118.84-23.80
\"\"
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-51": { "value": "
Share-based payments

The Group operates a share-based payment programme for management and employees, classified as equity-settled in accordance with IFRS 2.

", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-112": { "value": "Equity-settled awards are measured at fair value at the grant date using the Black\u2013Scholes valuation model and expensed on a straight-line basis over the vesting period, adjusted for expected vesting based on non-market performance conditions.Net settlement: For bonus share awards, the Group withholds a portion of shares to cover employees\u2019 statutory tax obligations and remits the corresponding amount to tax authorities. This feature does not affect the equity classification provided the withheld amount does not exceed the employee\u2019s maximum statutory tax liability.Social security costs: A cash-settled liability is recognised for employer social-security contributions arising from these programmes. This liability is measured at fair value and remeasured at each reporting date until settlement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-52": { "value": "
Remuneration of Senior Management

The remuneration of executive management consists of fixed salary, personal benefits (such as telephone allowance and health insurance), variable performance-based bonuses, pension contributions, and participation in the Group\u2019s long-term share-based incentive programme.

Bonus amounts are recognised as expenses in the period in which they are earned, based on management\u2019s assessment of performance against established key performance indicators.

Other than share options granted under the Group\u2019s approved share option programme, no loans, advance payments, or additional share-based instruments were granted to members of executive management in 2025 or 2024.

2025 Remuneration of Senior Management:
NOK thousandErik Sneve CEOB\u00e5rd Olsen CFOStein Bj\u00f8rnstad COOTotal
Salary3,7871,8561,9007,543
Bonus3,5567987985,153
Retirement benefits219219215654
Other benefits*201,070201,110
Total reportable benefits7,5833,9432,93314,460
*Amount for CFO includes NOK 1,050,000 due to exercising options.
2024 Remuneration of Senior Management:
NOK thousandErik Sneve CEOB\u00e5rd Olsen CFOStein Bj\u00f8rnstad COOTotal
Salary3,6941,8121,7927,298
Bonus3,1708975804,647
Retirement benefits207207203617
Other benefits20201858
Total reportable benefits7,0912,9362,59312,620

Below is a table showing the total shares owned or controlled by Senior Management:

FY 2025SharesOptions
Erik Sneve, CEO1,192,623535,000
B\u00e5rd Olsen, CFO116,92360,000
Stein Bj\u00f8rnstad, COO21,49660,000
Total1,331,042655,000
FY 2024SharesOptions
Erik Sneve, CEO1,183,871525,000
B\u00e5rd Olsen, CFO75,000125,000
Stein Bj\u00f8rnstad, COO15,00050,000
Total1,273,871700,000

Reference is made to the \u2019Magnora Remuneration Report 2025\u2019 for further details of remuneration of Senior Management.

", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-56": { "value": "

Note 10. Other operating expenses

NOK million20252024
Continued operations
Office costs4.82.5
Auditor fees1.83.1
Legal and tax fees2.96.5
Consultancy41.853.1
Travel expenses1.71.6
Other expenses10.53.7
Total other operating expenses- continued operations63.470.6
Discontinued operations
Consultancy - discontinued operations-6.9
Total other operating expenses - total operations63.477.5

Expenses related to statutory and other auditor services is presented below:

NOK million20252024
Statutory audit1.82.5
Other certification services-0.5
Other assurance services-0.1
Total auditor fees1.83.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-55": { "value": "

Note 10. Other operating expenses

NOK million20252024
Continued operations
Office costs4.82.5
Auditor fees1.83.1
Legal and tax fees2.96.5
Consultancy41.853.1
Travel expenses1.71.6
Other expenses10.53.7
Total other operating expenses- continued operations63.470.6
Discontinued operations
Consultancy - discontinued operations-6.9
Total other operating expenses - total operations63.477.5

Expenses related to statutory and other auditor services is presented below:

NOK million20252024
Statutory audit1.82.5
Other certification services-0.5
Other assurance services-0.1
Total auditor fees1.83.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-54": { "value": "

Note 10. Other operating expenses

NOK million20252024
Continued operations
Office costs4.82.5
Auditor fees1.83.1
Legal and tax fees2.96.5
Consultancy41.853.1
Travel expenses1.71.6
Other expenses10.53.7
Total other operating expenses- continued operations63.470.6
Discontinued operations
Consultancy - discontinued operations-6.9
Total other operating expenses - total operations63.477.5

Expenses related to statutory and other auditor services is presented below:

NOK million20252024
Statutory audit1.82.5
Other certification services-0.5
Other assurance services-0.1
Total auditor fees1.83.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-53": { "value": "

Note 10. Other operating expenses

NOK million20252024
Continued operations
Office costs4.82.5
Auditor fees1.83.1
Legal and tax fees2.96.5
Consultancy41.853.1
Travel expenses1.71.6
Other expenses10.53.7
Total other operating expenses- continued operations63.470.6
Discontinued operations
Consultancy - discontinued operations-6.9
Total other operating expenses - total operations63.477.5

Expenses related to statutory and other auditor services is presented below:

NOK million20252024
Statutory audit1.82.5
Other certification services-0.5
Other assurance services-0.1
Total auditor fees1.83.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-57": { "value": "Expenses related to statutory and other auditor services is presented below:
NOK million20252024
Statutory audit1.82.5
Other certification services-0.5
Other assurance services-0.1
Total auditor fees1.83.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-59": { "value": "

Note 11. Net financial items

Accounting principle

Net financial items are recognised in accordance with IFRS 9. Financial income and expenses are recognised on an accrual basis and measured at either amortised cost or fair value, depending on the nature of the underlying financial instrument. Foreign exchange gains and losses on monetary items are recognised in profit or loss as they occur.

Financial income mainly comprises interest earned on bank deposits and foreign exchange gains on cash balances and receivables denominated in foreign currencies.

Financial expenses primarily include interest on borrowings and foreign exchange losses on payables and other monetary liabilities in foreign currencies.

The breakdown of financial income and financial expenses for the year ended 31 December 2025 is presented below.

Financial income:
NOK million20252024
Interest income15.113.1
Net foreign exchange gains9.6-
Total financial income24.813.1
Financial expense:
NOK million20252024
Interest expense-9.6-13.5
Net foreign exchange losses--11.9
Total financial expenses-9.6-25.4
Net financial items15.2-12.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-60": { "value": "
Accounting principle

Net financial items are recognised in accordance with IFRS 9. Financial income and expenses are recognised on an accrual basis and measured at either amortised cost or fair value, depending on the nature of the underlying financial instrument. Foreign exchange gains and losses on monetary items are recognised in profit or loss as they occur.

Financial income mainly comprises interest earned on bank deposits and foreign exchange gains on cash balances and receivables denominated in foreign currencies.

Financial expenses primarily include interest on borrowings and foreign exchange losses on payables and other monetary liabilities in foreign currencies.

The breakdown of financial income and financial expenses for the year ended 31 December 2025 is presented below.

Financial income:
NOK million20252024
Interest income15.113.1
Net foreign exchange gains9.6-
Total financial income24.813.1
Financial expense:
NOK million20252024
Interest expense-9.6-13.5
Net foreign exchange losses--11.9
Total financial expenses-9.6-25.4
Net financial items15.2-12.2
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-61": { "value": "Financial income mainly comprises interest earned on bank deposits and foreign exchange gains on cash balances and receivables denominated in foreign currencies.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-62": { "value": "Financial expenses primarily include interest on borrowings and foreign exchange losses on payables and other monetary liabilities in foreign currencies.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-63": { "value": "
Financial income:
NOK million20252024
Interest income15.113.1
Net foreign exchange gains9.6-
Total financial income24.813.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-64": { "value": "
Financial expense:
NOK million20252024
Interest expense-9.6-13.5
Net foreign exchange losses--11.9
Total financial expenses-9.6-25.4
Net financial items15.2-12.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-66": { "value": "

Note 12. Income Taxes

Accounting principle

The income tax expense for the period comprises both current and changes in deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.

The current income tax charge is calculated based on the tax laws enacted or substantially enacted at the balance sheet date in the countries where the Group and its subsidiaries operate and generate taxable income.

Deferred income tax is recognised, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements.

Deferred income tax is not recognised if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction effects neither accounting nor taxable profit and loss. Deferred income tax is determined using tax rates (and legislation) that have been enacted or substantially enacted by balance sheet date and are expected to apply when the deferred income tax asset is realised, or the deferred income tax liability is settled.

Deferred income tax assets are recognised to the extent it is probable that future taxable profit will be available against which the temporary differences can be utilised. Significant management judgement is required to determine the amount of deferred tax assets that can be recognised, based upon the likely timing and the level of future taxable profits. Deferred income tax is provided on temporary differences arising from investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future. The tax base included in the calculation of deferred income tax is calculated in local currency and translated into NOK at foreign exchange rates prevailing at balance sheet date. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities related to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis.

For 2025 a tax rate of 22% has been used when calculating the deferred tax assets and liabilities (2024: 22%). The Group is not within the scope of Pillar 2.

Specification of booked deferred tax assets/(liabilities):
NOK million20252024
Specification net deferred tax assets /(liabilities):
Deferred tax asset to be reversed after more than 12 months667.4685.5
Deferred tax liability to be reversed after more than 12 months-0.7-0.4
Net deferred tax assets/(liabilities) 666.7685.1
Deferred tax assets not recognised in the balance sheet-667.4-682.8
Net deferred tax asset recognised in the balance sheet-2.7
Net deferred tax liabilities recognised in the balance sheet-0.7-0.4
Reconciliation of deferred tax assets:
NOK million20252024
Book value 1 January2.715.1
Transferred in demerger--6.9
Income statement charge relating to deferred tax assets -2.7-5.5
Book value 31 December-2.7
\"\"
Reconciliation of deferred tax liabilities:
NOK million20252024
Book value 1 January-0.4-0.4
Deferred tax assets related to business acquisition-0.3-
Currency translation--
Tax income related to depretiation of intangible assets--
Book value 31 December-0.7-0.4
\"\"
Specification of deferred tax assets/(liabilities) booked and not booked:
NOK million20252024
Deferred tax assets:
Investments and receivables0.30.3
Current liabilities0.30.8
Fixed assets0.20.2
Intangible assets-0.7-0.4
Losses carried forward666.7684.2
Total deferred tax assets666.8685.1

At balance sheet date, the recognition criteria in IAS 12 were met. The deferred tax asset was derecognised as there no longer are revenues expected within the next 5 years that will create taxable profits. This is assessed based upon on the Group\u2019s contract portfolio and cost base as of today. Reference is made to Note 3 for further information.

Specification of tax income/(expense):
NOK million20252024
Derecognition of deferred tax asset-2.7-5.5
Tax income related to depreciation of intangible assets--
Net tax income/(expense)-2.7-5.5
\"\"
Reconciliation of nominal tax rate and effective tax rate:
NOK million20252024
Profit/(loss) before tax:12.2269.2
Tax calculated (22%)-2.7-59.2
Effect on taxes of:
Income not subject to tax3.478.9
Expenses not deductible-0.7-0.9
Result from associated companies-1.69.5
Tax losses for which no deferred income tax was recognised-1.1-33.8
Tax income/(expense)-2.7-5.5
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-65": { "value": "

Note 12. Income Taxes

Accounting principle

The income tax expense for the period comprises both current and changes in deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.

The current income tax charge is calculated based on the tax laws enacted or substantially enacted at the balance sheet date in the countries where the Group and its subsidiaries operate and generate taxable income.

Deferred income tax is recognised, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements.

Deferred income tax is not recognised if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction effects neither accounting nor taxable profit and loss. Deferred income tax is determined using tax rates (and legislation) that have been enacted or substantially enacted by balance sheet date and are expected to apply when the deferred income tax asset is realised, or the deferred income tax liability is settled.

Deferred income tax assets are recognised to the extent it is probable that future taxable profit will be available against which the temporary differences can be utilised. Significant management judgement is required to determine the amount of deferred tax assets that can be recognised, based upon the likely timing and the level of future taxable profits. Deferred income tax is provided on temporary differences arising from investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future. The tax base included in the calculation of deferred income tax is calculated in local currency and translated into NOK at foreign exchange rates prevailing at balance sheet date. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities related to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis.

For 2025 a tax rate of 22% has been used when calculating the deferred tax assets and liabilities (2024: 22%). The Group is not within the scope of Pillar 2.

Specification of booked deferred tax assets/(liabilities):
NOK million20252024
Specification net deferred tax assets /(liabilities):
Deferred tax asset to be reversed after more than 12 months667.4685.5
Deferred tax liability to be reversed after more than 12 months-0.7-0.4
Net deferred tax assets/(liabilities) 666.7685.1
Deferred tax assets not recognised in the balance sheet-667.4-682.8
Net deferred tax asset recognised in the balance sheet-2.7
Net deferred tax liabilities recognised in the balance sheet-0.7-0.4
Reconciliation of deferred tax assets:
NOK million20252024
Book value 1 January2.715.1
Transferred in demerger--6.9
Income statement charge relating to deferred tax assets -2.7-5.5
Book value 31 December-2.7
\"\"
Reconciliation of deferred tax liabilities:
NOK million20252024
Book value 1 January-0.4-0.4
Deferred tax assets related to business acquisition-0.3-
Currency translation--
Tax income related to depretiation of intangible assets--
Book value 31 December-0.7-0.4
\"\"
Specification of deferred tax assets/(liabilities) booked and not booked:
NOK million20252024
Deferred tax assets:
Investments and receivables0.30.3
Current liabilities0.30.8
Fixed assets0.20.2
Intangible assets-0.7-0.4
Losses carried forward666.7684.2
Total deferred tax assets666.8685.1

At balance sheet date, the recognition criteria in IAS 12 were met. The deferred tax asset was derecognised as there no longer are revenues expected within the next 5 years that will create taxable profits. This is assessed based upon on the Group\u2019s contract portfolio and cost base as of today. Reference is made to Note 3 for further information.

Specification of tax income/(expense):
NOK million20252024
Derecognition of deferred tax asset-2.7-5.5
Tax income related to depreciation of intangible assets--
Net tax income/(expense)-2.7-5.5
\"\"
Reconciliation of nominal tax rate and effective tax rate:
NOK million20252024
Profit/(loss) before tax:12.2269.2
Tax calculated (22%)-2.7-59.2
Effect on taxes of:
Income not subject to tax3.478.9
Expenses not deductible-0.7-0.9
Result from associated companies-1.69.5
Tax losses for which no deferred income tax was recognised-1.1-33.8
Tax income/(expense)-2.7-5.5
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-67": { "value": "The income tax expense for the period comprises both current and changes in deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.The current income tax charge is calculated based on the tax laws enacted or substantially enacted at the balance sheet date in the countries where the Group and its subsidiaries operate and generate taxable income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-69": { "value": "Deferred income tax is recognised, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements.Deferred income tax is not recognised if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction effects neither accounting nor taxable profit and loss. Deferred income tax is determined using tax rates (and legislation) that have been enacted or substantially enacted by balance sheet date and are expected to apply when the deferred income tax asset is realised, or the deferred income tax liability is settled.Deferred income tax assets are recognised to the extent it is probable that future taxable profit will be available against which the temporary differences can be utilised. Significant management judgement is required to determine the amount of deferred tax assets that can be recognised, based upon the likely timing and the level of future taxable profits. Deferred income tax is provided on temporary differences arising from investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future. The tax base included in the calculation of deferred income tax is calculated in local currency and translated into NOK at foreign exchange rates prevailing at balance sheet date. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities related to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis.For 2025 a tax rate of 22% has been used when calculating the deferred tax assets and liabilities (2024: 22%). The Group is not within the scope of Pillar 2.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-73": { "value": "

Note 13. Intangible assets and goodwill

Accounting principle

Intangible assets are recognised at cost and tested annually for indications of impairment, or more frequently if events or changes in circumstances indicate that their carrying amount may not be recoverable. Intangible assets with finite useful lives are amortised on a straight-line basis over their estimated useful lives, while those with indefinite useful lives are not amortised but are tested for impairment annually.

Intangible assets

The Group\u2019s intangible assets primarily comprise rights and options related to renewable energy development projects. These include the ScotWind lease option, which grants Magnora exclusive rights to perform environmental studies within the designated area in Scotland, and land rights associated with project sites in South Africa. Both are recognised as intangible assets under IAS 38, as they represent contractual development rights rather than ownership of physical property.

The ScotWind lease option will be amortised over the lease term once the operational lease commences.

The South African land rights are not yet in the development phase and therefore have not been amortised.

Goodwill

Goodwill represents the excess of the cost of an acquisition over the fair value of the identifiable net assets acquired. Goodwill is not amortised but is tested for impairment annually or when indicators of impairment arise.

As of 31 December 2025, the Group\u2019s intangible assets and goodwill comprise:

  • ScotWind lease option fee paid (NOK 139.8 million)
  • Land rights associated with projects in South Africa (NOK 2.0 million)
  • Total goodwill of NOK 8.6 million recognised on the acquisition of the South African operations (NOK 8.4 million) and Storespeed AS (NOK 0.2 million).

Intangible assets and goodwill:

NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2025146.52.0148.58.4156.9
Additions from acquisition ---0.20.2
Currency translation effects-6.7--6.7--6.7
Balance as of 31 December 2025139.82.0141.88.6150.4
\"\"
NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2024133.22.0135.28.4143.6
Currency translation effects13.3-13.3-13.3
Balance as of 31 December 2024146.52.0148.58.4156.9
\"\"
Impairment testing

Intangible assets with indefinite useful lives and goodwill are tested annually for impairment. The Group assess whether there are any indications that an asset may be impaired at each reporting date.

Scotwind lease agreement

The ScotWind lease option, signed with The Crown Estate Scotland, represents Magnora\u2019s exclusive right to perform environmental studies in the awarded area. Amortisation will begin once the operational lease period commences and continue over the duration of the lease.

The recoverable amount of the lease option is sensitive to several external and project-specific factors, including:

  • Energy price forecasts and power purchase assumptions, which influence expected future cash flows and project profitability.
  • Changes in discount rates and underlying development cost assumptions, which affect the estimated value in use.
  • Regulatory or permitting developments, including changes to offshore wind licensing frameworks, grid access rules, or environmental approval processes.
  • Market competition and project timing, such as competing developments that could affect project economics or delay milestones.

At 31 December 2025, no indicators of impairment were identified for the Scotwind lease option.

Goodwill and project land rights

Goodwill recognised from the acquisition of the South African operations acquired in 2022 reflects expected synergies, market opportunities, and local development expertise supporting Magnora\u2019s renewable energy projects in the region. Additional goodwill has been recognised following the acquisition of a Norwegian data center business, representing anticipated operational synergies, technical capabilities and growth opportunities within the Group\u2019s data centre activities.

Both goodwill and land rights are tested for impairment using a value-in-use model based on discounted cash-flow projections reflecting expected development milestones, local energy market dynamics, and broader macroeconomic conditions in South Africa. For the Norwegian data centre business, forecasts reflect expected utilisation levels, pricing assumptions, operating cost development and market conditions in the Nordic data centre market.
Key assumptions include:

  • Forecasted energy prices, demand growth, and project development timelines
  • Timing of concession and permit approvals
  • Expected data centre capacity utilisation, pricing development and operating cost levels

Based on current project progress and outlook in the respective markets, management concluded that the recoverable amounts of goodwill and land rights exceed their carrying amounts. Accordingly, no impairment losses were recognised in 2025.

", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-74": { "value": "
Accounting principle

Intangible assets are recognised at cost and tested annually for indications of impairment, or more frequently if events or changes in circumstances indicate that their carrying amount may not be recoverable. Intangible assets with finite useful lives are amortised on a straight-line basis over their estimated useful lives, while those with indefinite useful lives are not amortised but are tested for impairment annually.

Intangible assets

The Group\u2019s intangible assets primarily comprise rights and options related to renewable energy development projects. These include the ScotWind lease option, which grants Magnora exclusive rights to perform environmental studies within the designated area in Scotland, and land rights associated with project sites in South Africa. Both are recognised as intangible assets under IAS 38, as they represent contractual development rights rather than ownership of physical property.

The ScotWind lease option will be amortised over the lease term once the operational lease commences.

The South African land rights are not yet in the development phase and therefore have not been amortised.

Goodwill

Goodwill represents the excess of the cost of an acquisition over the fair value of the identifiable net assets acquired. Goodwill is not amortised but is tested for impairment annually or when indicators of impairment arise.

As of 31 December 2025, the Group\u2019s intangible assets and goodwill comprise:

  • ScotWind lease option fee paid (NOK 139.8 million)
  • Land rights associated with projects in South Africa (NOK 2.0 million)
  • Total goodwill of NOK 8.6 million recognised on the acquisition of the South African operations (NOK 8.4 million) and Storespeed AS (NOK 0.2 million).

Intangible assets and goodwill:

NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2025146.52.0148.58.4156.9
Additions from acquisition ---0.20.2
Currency translation effects-6.7--6.7--6.7
Balance as of 31 December 2025139.82.0141.88.6150.4
\"\"
NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2024133.22.0135.28.4143.6
Currency translation effects13.3-13.3-13.3
Balance as of 31 December 2024146.52.0148.58.4156.9
\"\"
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-75": { "value": "
Intangible assets

The Group\u2019s intangible assets primarily comprise rights and options related to renewable energy development projects. These include the ScotWind lease option, which grants Magnora exclusive rights to perform environmental studies within the designated area in Scotland, and land rights associated with project sites in South Africa. Both are recognised as intangible assets under IAS 38, as they represent contractual development rights rather than ownership of physical property.

The ScotWind lease option will be amortised over the lease term once the operational lease commences.

The South African land rights are not yet in the development phase and therefore have not been amortised.

", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-78": { "value": "
Goodwill

Goodwill represents the excess of the cost of an acquisition over the fair value of the identifiable net assets acquired. Goodwill is not amortised but is tested for impairment annually or when indicators of impairment arise.

As of 31 December 2025, the Group\u2019s intangible assets and goodwill comprise:

Intangible assets and goodwill:

NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2025146.52.0148.58.4156.9
Additions from acquisition ---0.20.2
Currency translation effects-6.7--6.7--6.7
Balance as of 31 December 2025139.82.0141.88.6150.4
\"\"
NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2024133.22.0135.28.4143.6
Currency translation effects13.3-13.3-13.3
Balance as of 31 December 2024146.52.0148.58.4156.9
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-77": { "value": "
Goodwill

Goodwill represents the excess of the cost of an acquisition over the fair value of the identifiable net assets acquired. Goodwill is not amortised but is tested for impairment annually or when indicators of impairment arise.

As of 31 December 2025, the Group\u2019s intangible assets and goodwill comprise:

Intangible assets and goodwill:

NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2025146.52.0148.58.4156.9
Additions from acquisition ---0.20.2
Currency translation effects-6.7--6.7--6.7
Balance as of 31 December 2025139.82.0141.88.6150.4
\"\"
NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2024133.22.0135.28.4143.6
Currency translation effects13.3-13.3-13.3
Balance as of 31 December 2024146.52.0148.58.4156.9
\"\"
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-76": { "value": "
Goodwill

Goodwill represents the excess of the cost of an acquisition over the fair value of the identifiable net assets acquired. Goodwill is not amortised but is tested for impairment annually or when indicators of impairment arise.

As of 31 December 2025, the Group\u2019s intangible assets and goodwill comprise:

Intangible assets and goodwill:

NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2025146.52.0148.58.4156.9
Additions from acquisition ---0.20.2
Currency translation effects-6.7--6.7--6.7
Balance as of 31 December 2025139.82.0141.88.6150.4
\"\"
NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2024133.22.0135.28.4143.6
Currency translation effects13.3-13.3-13.3
Balance as of 31 December 2024146.52.0148.58.4156.9
\"\"
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-79": { "value": "Intangible assets and goodwill:
NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2025146.52.0148.58.4156.9
Additions from acquisition ---0.20.2
Currency translation effects-6.7--6.7--6.7
Balance as of 31 December 2025139.82.0141.88.6150.4
\"\"
NOK millionOption leaseLand rightsTotal intangible assetsGoodwillTotal
Balance as of 1 January 2024133.22.0135.28.4143.6
Currency translation effects13.3-13.3-13.3
Balance as of 31 December 2024146.52.0148.58.4156.9
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-82": { "value": "
Impairment testing

Intangible assets with indefinite useful lives and goodwill are tested annually for impairment. The Group assess whether there are any indications that an asset may be impaired at each reporting date.

Scotwind lease agreement

The ScotWind lease option, signed with The Crown Estate Scotland, represents Magnora\u2019s exclusive right to perform environmental studies in the awarded area. Amortisation will begin once the operational lease period commences and continue over the duration of the lease.

The recoverable amount of the lease option is sensitive to several external and project-specific factors, including:

  • Energy price forecasts and power purchase assumptions, which influence expected future cash flows and project profitability.
  • Changes in discount rates and underlying development cost assumptions, which affect the estimated value in use.
  • Regulatory or permitting developments, including changes to offshore wind licensing frameworks, grid access rules, or environmental approval processes.
  • Market competition and project timing, such as competing developments that could affect project economics or delay milestones.

At 31 December 2025, no indicators of impairment were identified for the Scotwind lease option.

Goodwill and project land rights

Goodwill recognised from the acquisition of the South African operations acquired in 2022 reflects expected synergies, market opportunities, and local development expertise supporting Magnora\u2019s renewable energy projects in the region. Additional goodwill has been recognised following the acquisition of a Norwegian data center business, representing anticipated operational synergies, technical capabilities and growth opportunities within the Group\u2019s data centre activities.

Both goodwill and land rights are tested for impairment using a value-in-use model based on discounted cash-flow projections reflecting expected development milestones, local energy market dynamics, and broader macroeconomic conditions in South Africa. For the Norwegian data centre business, forecasts reflect expected utilisation levels, pricing assumptions, operating cost development and market conditions in the Nordic data centre market.
Key assumptions include:

  • Forecasted energy prices, demand growth, and project development timelines
  • Timing of concession and permit approvals
  • Expected data centre capacity utilisation, pricing development and operating cost levels

Based on current project progress and outlook in the respective markets, management concluded that the recoverable amounts of goodwill and land rights exceed their carrying amounts. Accordingly, no impairment losses were recognised in 2025.

Impairment of associated companies

The Group performs an annual assessment of its investments in associates to identify any indications of impairment. For the 2025 financial year, no such indicators were observed. All associated companies continue to be in early-stage development and are progressing broadly in line with expectations.

", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-84": { "value": "Intangible assets with indefinite useful lives and goodwill are tested annually for impairment. The Group assess whether there are any indications that an asset may be impaired at each reporting date", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-85": { "value": "

Note 14. Investments in associated companies

Accounting principle

The Group\u2019s investments in associates are entities over which Magnora has significant influence, typically evidenced by an ownership interest of between 20% and 50% of the voting rights. These investments are accounted for using the equity method in accordance with IAS 28

The table below presents the Group\u2019s investments classified as associates as of 31 December 2025:
Name of entityPlace of businessFY 2025 Shareholder interestFY 2024 Shareholder interest
Kustvind ABSweden48\u00a0%48\u00a0%
Hafslund Magnora Sol ASNorway40\u00a0%40\u00a0%
Hermana Holding ASANorway0\u00a0%30\u00a0%
Gamcap Magnora Development Company LimitedUnited Kingdom50\u00a0%50\u00a0%
\"\"
Kustvind AB

The Group invested in Kustvind AB (Kustvind), a shallow-water offshore wind project located off the southern coast of Sweden, in March 2020. As of 31 December 2025, Magnora has a 48 percent ownership in Kustvind AB and has the option to increase its ownership to 50 percent. Magnora is a minority owner with three other owners of the project and does not have control, it accounts for this investment using the equity method, adjusting the investment\u2019s value based on its proportional share of Kustvind\u2019s net results for the period.

Hafslund Magnora Sol AS

The Group invested in Hafslund Magnora Sol AS (HMS), together with Hafslund Vekst AS and Helios Nordic Energy AB, to develop large-scale solar PV farms in Norway, in October 2022. As of 31 December 2025, Magnora owns 40 percent of HMS and does not have control. The Group therefore applies the equity method to account for its investment in HMS, adjusting the investment\u2019s value based on its share of HMS\u2019 net results.

Hermana Holdings ASA

Following the 2024 demerger of Magnora\u2019s legacy technology business, the Group retained a 30% ownership interest in Hermana Holding ASA, which was accounted for as an associate in accordance with IAS 28.
During 2025, the Group disposed of its entire 30% interest. Accordingly, the investment is no longer recognised as an associate as of 31 December 2025. Information regarding the financial effects of the disposal is provided in Note 4 Divestments and other income.

The table below shows the summarised book values of the investment in associates:

2025:
NOK millionKustvind ABHafslund Magnora Sol ASHermana Holding ASAGamcap Magnora Development Company LimitedTotal
Book value at 1 January21.14.334.5-59.9
Additions of investment capital0.23.0--3.2
Disposal of associates---31.2--31.2
Share of profit/loss for the year--4.8-3.21.1-7.0
Loss accounted for as part of net investment----1.1-1.1
Currency translation effects1.3---1.3
Book value at 31 December22.62.5--25.1
\"\"
2024:
NOK millionKustvind ABHafslund Magnora Sol ASHelios Nordic Energy ABHermana Holding ASAMor Glas Wind Farm LimitedGamcap Magnora Development Company LimitedTotal
Book value at 1 January 19.60.419.6-1.50.141.3
Acquisition of associates---35.3--35.3
Additions of investment capital2.36.2----8.5
Disposals of associates---67.5----67.5
Share of profit/loss for the year-1.30.650.5-0.8-1.6-4.143.3
Dividends received---2.6----2.6
Loss accounted for as part of net investment--2.9---4.11.2
Currency translation effects0.4---0.1-0.10.4
Book value at 31 December21.14.3-34.5--59.9
\"\"

The table below presents summarised financial information for the Group\u2019s significant associates. The figures represent 100% of each investee\u2019s operations, as required by IFRS 12.

FY2025:
NOK millionKustvind ABHafslund Magnora Sol AS
Non-current assets20.91.3
Current assets0.93.2
Current liabilities0.54.6
Net profit/loss for the period--12.0
Total equity21.311.9
\"\"
FY2024:
NOK millionKustvind ABHafslund Magnora Sol AS
Non-current assets2.08.2
Current assets0.37.6
Current liabilities-4.9
Net profit/loss for the period-1.7-5.6
Total equity19.410.9
\"\"
Impairment of associated companies

The Group performs an annual assessment of its investments in associates to identify any indications of impairment. For the 2025 financial year, no such indicators were observed. All associated companies continue to be in early-stage development and are progressing broadly in line with expectations.

", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-86": { "value": "
Accounting principle

The Group\u2019s investments in associates are entities over which Magnora has significant influence, typically evidenced by an ownership interest of between 20% and 50% of the voting rights. These investments are accounted for using the equity method in accordance with IAS 28

The table below presents the Group\u2019s investments classified as associates as of 31 December 2025:
Name of entityPlace of businessFY 2025 Shareholder interestFY 2024 Shareholder interest
Kustvind ABSweden48\u00a0%48\u00a0%
Hafslund Magnora Sol ASNorway40\u00a0%40\u00a0%
Hermana Holding ASANorway0\u00a0%30\u00a0%
Gamcap Magnora Development Company LimitedUnited Kingdom50\u00a0%50\u00a0%
\"\"
Kustvind AB

The Group invested in Kustvind AB (Kustvind), a shallow-water offshore wind project located off the southern coast of Sweden, in March 2020. As of 31 December 2025, Magnora has a 48 percent ownership in Kustvind AB and has the option to increase its ownership to 50 percent. Magnora is a minority owner with three other owners of the project and does not have control, it accounts for this investment using the equity method, adjusting the investment\u2019s value based on its proportional share of Kustvind\u2019s net results for the period.

Hafslund Magnora Sol AS

The Group invested in Hafslund Magnora Sol AS (HMS), together with Hafslund Vekst AS and Helios Nordic Energy AB, to develop large-scale solar PV farms in Norway, in October 2022. As of 31 December 2025, Magnora owns 40 percent of HMS and does not have control. The Group therefore applies the equity method to account for its investment in HMS, adjusting the investment\u2019s value based on its share of HMS\u2019 net results.

Hermana Holdings ASA

Following the 2024 demerger of Magnora\u2019s legacy technology business, the Group retained a 30% ownership interest in Hermana Holding ASA, which was accounted for as an associate in accordance with IAS 28.
During 2025, the Group disposed of its entire 30% interest. Accordingly, the investment is no longer recognised as an associate as of 31 December 2025. Information regarding the financial effects of the disposal is provided in Note 4 Divestments and other income.

The table below shows the summarised book values of the investment in associates:

2025:
NOK millionKustvind ABHafslund Magnora Sol ASHermana Holding ASAGamcap Magnora Development Company LimitedTotal
Book value at 1 January21.14.334.5-59.9
Additions of investment capital0.23.0--3.2
Disposal of associates---31.2--31.2
Share of profit/loss for the year--4.8-3.21.1-7.0
Loss accounted for as part of net investment----1.1-1.1
Currency translation effects1.3---1.3
Book value at 31 December22.62.5--25.1
\"\"
2024:
NOK millionKustvind ABHafslund Magnora Sol ASHelios Nordic Energy ABHermana Holding ASAMor Glas Wind Farm LimitedGamcap Magnora Development Company LimitedTotal
Book value at 1 January 19.60.419.6-1.50.141.3
Acquisition of associates---35.3--35.3
Additions of investment capital2.36.2----8.5
Disposals of associates---67.5----67.5
Share of profit/loss for the year-1.30.650.5-0.8-1.6-4.143.3
Dividends received---2.6----2.6
Loss accounted for as part of net investment--2.9---4.11.2
Currency translation effects0.4---0.1-0.10.4
Book value at 31 December21.14.3-34.5--59.9
\"\"

The table below presents summarised financial information for the Group\u2019s significant associates. The figures represent 100% of each investee\u2019s operations, as required by IFRS 12.

FY2025:
NOK millionKustvind ABHafslund Magnora Sol AS
Non-current assets20.91.3
Current assets0.93.2
Current liabilities0.54.6
Net profit/loss for the period--12.0
Total equity21.311.9
\"\"
FY2024:
NOK millionKustvind ABHafslund Magnora Sol AS
Non-current assets2.08.2
Current assets0.37.6
Current liabilities-4.9
Net profit/loss for the period-1.7-5.6
Total equity19.410.9
\"\"
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-87": { "value": "

Note 15. Other non-current assets

Accounting principle

Other non-current assets are recognised in accordance with IFRS 9 Financial Instruments and classified based on their characteristics and expected timing of realisation. Contingent consideration assets (earnouts) are measured at fair value through profit or loss (FVTPL), as the related cash flows are dependent on project-specific milestones and therefore do not meet the SPPI criteria. Fair value is reassessed at each reporting date, with any changes recognised in profit or loss.

As of 31 December 2025, other non-current assets primarily consist of long-term earnout receivables arising from previous divestments. These balances represent expected future payments linked to milestone achievements and are subject to project-related risks, timing uncertainties, and potential currency fluctuations. Recognition reflects management\u2019s assessment of the probability and timing of receipt based on contractual terms and updated financial forecasts. The earnout income of NOK 37.9 million is the contingent income recorded for the Evolar and Helios earnout, Further details are provided in Note 4 Divestments and other income.

The table below shows the total other non-current assets as of 31 December 2025:
NOK million20252024
Earn-out income asset37.939.5
Total other non-current asset37.939.5
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-88": { "value": "

Note 16. Trade and other receivables

Accounting principle

Trade and other receivables are recognised in accordance with IFRS 9 Financial Instruments and are measured at amortised cost, as they contain contractual cash flows that represent payments of principal and interest. The Group assesses expected credit losses (ECL) at each reporting date using the simplified approach for trade receivables, recognising lifetime ECL where appropriate.

As of 31 December 2025, the Group\u2019s trade and other receivables primarily comprise amounts due from associated companies for management, technical, and administrative services. The balance also includes VAT receivables, office deposits, and prepaid expenses. A detailed breakdown is presented in the table below.

As of 31 December 2025, trade receivables totalling NOK 0.1 million were past due (2024: NOK 2.5 million), while NOK 4.1 million remained current (2024: NOK 0.5 million).

The table below shows the total trade and other receivables as of 31 December 2025:
NOK million20252024
Deposits0.1-
Trade receivables4.23.0
Prepaid expenses\u00b92.72.0
VAT receivable0.94.0
Total trade and other receivables7.89.0
\u00b9 Included under Other current financial assets in prior year.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-89": { "value": "Trade and other receivables are recognised in accordance with IFRS 9 Financial Instruments and are measured at amortised cost, as they contain contractual cash flows that represent payments of principal and interest. The Group assesses expected credit losses (ECL) at each reporting date using the simplified approach for trade receivables, recognising lifetime ECL where appropriate.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-90": { "value": "

Note 17. Other current financial assets

The Group's other current financial assets primarily comprise milestone receivables and other short-term financial assets measured in accordance with IFRS 9. These assets are classified as either amortised cost or fair value through profit or loss depending on the nature of the underlying contractual cash flows.

The Group\u2019s other current financial assets mainly consist of receivables arising from partner-funded subscription commitments in Magnora Offshore Wind (Project in-kind contribution), together with accrued interest income from the Group\u2019s bank cash-pool arrangements.

The table below provides a breakdown of other current financial assets as of 31 December 2025:
NOK million20252024
Earnout income-0.43.8
Project in-kind contribution10.016.1
Accrued interest income3.0-
Grid deposits4.2-
Total other current financial assets16.819.9
\u00b9Prepaid expenses are included under Trade and other receivables. Please see note 16 above for more details.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-92": { "value": "

Note 18. Cash and cash equivalents

Accounting principle

Cash and cash equivalents includes bank deposits and other short-term highly liquid investments with original maturities of three months or less from date of acquisition.

The table below shows the total cash and cash equivalents as of 31 December 2025:
NOK million20252024
Cash at bank and in hand165.3253.1
Restricted short-term bank deposits1.11.0
Total cash and cash equivalents166.4254.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-91": { "value": "

Note 18. Cash and cash equivalents

Accounting principle

Cash and cash equivalents includes bank deposits and other short-term highly liquid investments with original maturities of three months or less from date of acquisition.

The table below shows the total cash and cash equivalents as of 31 December 2025:
NOK million20252024
Cash at bank and in hand165.3253.1
Restricted short-term bank deposits1.11.0
Total cash and cash equivalents166.4254.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-93": { "value": "
Accounting principle

Cash and cash equivalents includes bank deposits and other short-term highly liquid investments with original maturities of three months or less from date of acquisition.

The table below shows the total cash and cash equivalents as of 31 December 2025:
NOK million20252024
Cash at bank and in hand165.3253.1
Restricted short-term bank deposits1.11.0
Total cash and cash equivalents166.4254.1
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-94": { "value": "

Note 19. Share capital and shareholder information

As of 31 December 2025, the total authorised number of ordinary shares was 65,781,825 (2024: 65,871,825), each with a par value of NOK 0.50 (2024: NOK 0.40) per share. All issued shares were fully paid.

At the AGM held on 29 April 2025, shareholders approved an increase in the Company\u2019s share capital from NOK 26.2 million to NOK 32.9 million by raising the nominal value of each share from NOK 0.40 to NOK 0.50. The increase of NOK 6.7 million was executed through a transfer from other equity, based on the approved 2024 annual accounts.

Share buy-back programme

The Group\u2019s share buy-back programme is conducted under an authorisation granted by the AGM on 29 April 2025, replacing the prior authorisation approved on 23 April 2024. Both authorisations permit the repurchase of up to 10% of the Company\u2019s share capital.

Under the current authorisation, the Board is permitted to repurchase shares at a price of up to NOK 35 per share, with a total limit of NOK 100 million. The maximum number of shares that may be acquired under this authorisation is 6,578,182.

During 2025, Magnora repurchased treasury shares with a total value of NOK 4.8 million, comprising NOK 1.6 million under the 2025 authorisation and NOK 3.2 million under the 2024 programme. In addition, 47,546 shares were transferred to employees upon the exercise of share options. No new shares were issued during the year.
As of 31 December 2025, the Group held 1,867,484 treasury shares (2024: 1,773,088), representing 2.8% of the total outstanding shares (2024: 2.7%).

The table below summarises the Company\u2019s share capital and number of shares outstanding as of 31 December 2025:
Number of sharesShare capitalTotal
1 January 202565,781,82526.226.2
Cancellation of own shares---
Increase in par value of outstanding shares-6.76.7
Shares issued---
31 December 202565,781,82532.932.9
Number of sharesShare capitalTotal
1 January 202466,822,67932.732.7
Cancellation of own shares-1,070,854-0.5-0.5
Increase in par value of outstanding shares-0.70.7
Demerger legacy business (Note 4)--6.7-6.7
Shares issued30,000-0,0
31 December 202465,781,82526.226.2
The table below shows the 20 largest shareholders of Magnora as of 31 December 2025:
ShareholderNumber of sharesPercent ownership
KING KONG INVEST AS2,807,1954.3%
GINNY INVEST AS2,469,1443.8%
ALDEN AS1,963,2003.0%
F1 FUNDS AS1,871,8702.8%
MAGNORA ASA1,867,4842.8%
DNB BANK ASA1,851,2512.8%
F2 FUNDS AS1,730,0002.6%
PHILIP HOLDING AS1,648,3772.5%
NORDNET LIVSFORSIKRING AS1,575,5202.4%
JPMORGAN CHASE BANK1,434,7372.2%
ALTEA AS1,154,9441.8%
FENDER EIENDOM AS1,096,2111.7%
HELG\u00d8 FORVALTNING1,002,9021.5%
AARSKOG1,000,0001.5%
MP PENSJON PK934,7321.4%
METAL MONKEY AS912,4631.4%
VPF FIRST OPPORTUNITIES900,0001.4%
BALLISTA AS779,1241.2%
BNP PARIBAS757,0001.2%
BAKLIEN756,1001.1%
Total 20 largest shareholders28,512,25443.3%
Other shareholder accounts37,269,57156.7%
Total number of shares65,781,825100.0%
Foreign ownership11,047,07716.8%
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-95": { "value": "As of 31 December 2025, the total authorised number of ordinary shares was 65,781,825 (2024: 65,871,825), each with a par value of NOK 0.50 (2024: NOK 0.40) per share. All issued shares were fully paid.At the AGM held on 29 April 2025, shareholders approved an increase in the Company\u2019s share capital from NOK 26.2 million to NOK 32.9 million by raising the nominal value of each share from NOK 0.40 to NOK 0.50. The increase of NOK 6.7 million was executed through a transfer from other equity, based on the approved 2024 annual accounts.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-98": { "value": "
Share buy-back programme

The Group\u2019s share buy-back programme is conducted under an authorisation granted by the AGM on 29 April 2025, replacing the prior authorisation approved on 23 April 2024. Both authorisations permit the repurchase of up to 10% of the Company\u2019s share capital.

Under the current authorisation, the Board is permitted to repurchase shares at a price of up to NOK 35 per share, with a total limit of NOK 100 million. The maximum number of shares that may be acquired under this authorisation is 6,578,182.

During 2025, Magnora repurchased treasury shares with a total value of NOK 4.8 million, comprising NOK 1.6 million under the 2025 authorisation and NOK 3.2 million under the 2024 programme. In addition, 47,546 shares were transferred to employees upon the exercise of share options. No new shares were issued during the year.
As of 31 December 2025, the Group held 1,867,484 treasury shares (2024: 1,773,088), representing 2.8% of the total outstanding shares (2024: 2.7%).

The table below summarises the Company\u2019s share capital and number of shares outstanding as of 31 December 2025:
Number of sharesShare capitalTotal
1 January 202565,781,82526.226.2
Cancellation of own shares---
Increase in par value of outstanding shares-6.76.7
Shares issued---
31 December 202565,781,82532.932.9
Number of sharesShare capitalTotal
1 January 202466,822,67932.732.7
Cancellation of own shares-1,070,854-0.5-0.5
Increase in par value of outstanding shares-0.70.7
Demerger legacy business (Note 4)--6.7-6.7
Shares issued30,000-0,0
31 December 202465,781,82526.226.2
The table below shows the 20 largest shareholders of Magnora as of 31 December 2025:
ShareholderNumber of sharesPercent ownership
KING KONG INVEST AS2,807,1954.3%
GINNY INVEST AS2,469,1443.8%
ALDEN AS1,963,2003.0%
F1 FUNDS AS1,871,8702.8%
MAGNORA ASA1,867,4842.8%
DNB BANK ASA1,851,2512.8%
F2 FUNDS AS1,730,0002.6%
PHILIP HOLDING AS1,648,3772.5%
NORDNET LIVSFORSIKRING AS1,575,5202.4%
JPMORGAN CHASE BANK1,434,7372.2%
ALTEA AS1,154,9441.8%
FENDER EIENDOM AS1,096,2111.7%
HELG\u00d8 FORVALTNING1,002,9021.5%
AARSKOG1,000,0001.5%
MP PENSJON PK934,7321.4%
METAL MONKEY AS912,4631.4%
VPF FIRST OPPORTUNITIES900,0001.4%
BALLISTA AS779,1241.2%
BNP PARIBAS757,0001.2%
BAKLIEN756,1001.1%
Total 20 largest shareholders28,512,25443.3%
Other shareholder accounts37,269,57156.7%
Total number of shares65,781,825100.0%
Foreign ownership11,047,07716.8%
", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-97": { "value": "
Share buy-back programme

The Group\u2019s share buy-back programme is conducted under an authorisation granted by the AGM on 29 April 2025, replacing the prior authorisation approved on 23 April 2024. Both authorisations permit the repurchase of up to 10% of the Company\u2019s share capital.

Under the current authorisation, the Board is permitted to repurchase shares at a price of up to NOK 35 per share, with a total limit of NOK 100 million. The maximum number of shares that may be acquired under this authorisation is 6,578,182.

During 2025, Magnora repurchased treasury shares with a total value of NOK 4.8 million, comprising NOK 1.6 million under the 2025 authorisation and NOK 3.2 million under the 2024 programme. In addition, 47,546 shares were transferred to employees upon the exercise of share options. No new shares were issued during the year.
As of 31 December 2025, the Group held 1,867,484 treasury shares (2024: 1,773,088), representing 2.8% of the total outstanding shares (2024: 2.7%).

The table below summarises the Company\u2019s share capital and number of shares outstanding as of 31 December 2025:
Number of sharesShare capitalTotal
1 January 202565,781,82526.226.2
Cancellation of own shares---
Increase in par value of outstanding shares-6.76.7
Shares issued---
31 December 202565,781,82532.932.9
Number of sharesShare capitalTotal
1 January 202466,822,67932.732.7
Cancellation of own shares-1,070,854-0.5-0.5
Increase in par value of outstanding shares-0.70.7
Demerger legacy business (Note 4)--6.7-6.7
Shares issued30,000-0,0
31 December 202465,781,82526.226.2
The table below shows the 20 largest shareholders of Magnora as of 31 December 2025:
ShareholderNumber of sharesPercent ownership
KING KONG INVEST AS2,807,1954.3%
GINNY INVEST AS2,469,1443.8%
ALDEN AS1,963,2003.0%
F1 FUNDS AS1,871,8702.8%
MAGNORA ASA1,867,4842.8%
DNB BANK ASA1,851,2512.8%
F2 FUNDS AS1,730,0002.6%
PHILIP HOLDING AS1,648,3772.5%
NORDNET LIVSFORSIKRING AS1,575,5202.4%
JPMORGAN CHASE BANK1,434,7372.2%
ALTEA AS1,154,9441.8%
FENDER EIENDOM AS1,096,2111.7%
HELG\u00d8 FORVALTNING1,002,9021.5%
AARSKOG1,000,0001.5%
MP PENSJON PK934,7321.4%
METAL MONKEY AS912,4631.4%
VPF FIRST OPPORTUNITIES900,0001.4%
BALLISTA AS779,1241.2%
BNP PARIBAS757,0001.2%
BAKLIEN756,1001.1%
Total 20 largest shareholders28,512,25443.3%
Other shareholder accounts37,269,57156.7%
Total number of shares65,781,825100.0%
Foreign ownership11,047,07716.8%
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-99": { "value": "

Note 20. Trade and other payables

As of 31 December 2025, trade and other payables amounted to NOK 11.7 million. Trade and other payables primarily comprise obligations expected to be settled within 12 months and arising from the Group\u2019s ordinary course of business, including payables to suppliers, VAT payable, accrued expenses, and payroll liabilities. These liabilities are recognised initially at fair value at the transaction date and subsequently measured at amortised cost.

NOK million20252024
Trade creditors7.54.7
VAT Payable--
Accrued payable - other3.2-
Payroll liabilities1.0-
Total trade and other payables11.74.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-100": { "value": "These liabilities are recognised initially at fair value at the transaction date and subsequently measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-101": { "value": "

Note 21. Provisions

Accounting policy

Provisions are recognised when the Group has a present legal or constructive obligation arising from a past event, it is probable that an outflow of resources will be required to settle the obligation, and a reliable estimate of the amount can be made. Provisions are measured at management\u2019s best estimate of the expenditure required to settle the obligation at the reporting date and are discounted to present value when the effect of the time value of money is material.

Provisions are reviewed at each reporting date and adjusted to reflect the most current estimates. Where it is no longer probable that an outflow of resources will be required, the provision is reversed.
All provisions in 2025 and 2024 were current in nature.

Movements in provisions for FY2025:
NOK millionPayrollBonusTotal
January 1, 20253.79.513.2
Arising during the year0.54.04.4
Reversed during the year-3.0-11.4-14.4
December 31, 20251.22.13.2
Movements in provisions for FY2024:
NOK millionPayrollBonusTotal
January 1, 20242.11.94.0
Arising during the year1.615.517.1
Reversed during the year--7.9-7.9
December 31, 20243.79.513.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-102": { "value": "
Accounting policy

Provisions are recognised when the Group has a present legal or constructive obligation arising from a past event, it is probable that an outflow of resources will be required to settle the obligation, and a reliable estimate of the amount can be made. Provisions are measured at management\u2019s best estimate of the expenditure required to settle the obligation at the reporting date and are discounted to present value when the effect of the time value of money is material.

Provisions are reviewed at each reporting date and adjusted to reflect the most current estimates. Where it is no longer probable that an outflow of resources will be required, the provision is reversed.
All provisions in 2025 and 2024 were current in nature.

Movements in provisions for FY2025:
NOK millionPayrollBonusTotal
January 1, 20253.79.513.2
Arising during the year0.54.04.4
Reversed during the year-3.0-11.4-14.4
December 31, 20251.22.13.2
Movements in provisions for FY2024:
NOK millionPayrollBonusTotal
January 1, 20242.11.94.0
Arising during the year1.615.517.1
Reversed during the year--7.9-7.9
December 31, 20243.79.513.2
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-104": { "value": "

Note 22. Other current liabilities

As of 31 December 2025, the Group\u2019s other current liabilities totalled NOK 53.8 million, including NOK 49.3 million representing the Group\u2019s liability for TFMC\u2019s 20 percent share of the ScotWind licence fee, and other accrued expenses such as payroll and other operating payables.

In 2024, other payables included NOK 97.8 million in demerger liability to Hermana Holding ASA, which was settled in 2025.

The table below shows the Group\u2019s other current liabilities, reflecting the Group\u2019s short-term obligations as of 31 December 2025:

NOK million20252024
Payroll liabilities3.02.3
Employer's contribution tax and other taxes1.52.7
Other payables49.3148.5
Total other current liabilities53.8153.5

The Group maintains total overdraft facilities of NOK 150 million, arranged with a leading Nordic bank. As of the reporting date, the facilities were undrawn.
The facility has the following financial covenants:

The Group has not been in breach of its covenants as per 31 December 2025.

", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-103": { "value": "

Note 22. Other current liabilities

As of 31 December 2025, the Group\u2019s other current liabilities totalled NOK 53.8 million, including NOK 49.3 million representing the Group\u2019s liability for TFMC\u2019s 20 percent share of the ScotWind licence fee, and other accrued expenses such as payroll and other operating payables.

In 2024, other payables included NOK 97.8 million in demerger liability to Hermana Holding ASA, which was settled in 2025.

The table below shows the Group\u2019s other current liabilities, reflecting the Group\u2019s short-term obligations as of 31 December 2025:

NOK million20252024
Payroll liabilities3.02.3
Employer's contribution tax and other taxes1.52.7
Other payables49.3148.5
Total other current liabilities53.8153.5

The Group maintains total overdraft facilities of NOK 150 million, arranged with a leading Nordic bank. As of the reporting date, the facilities were undrawn.
The facility has the following financial covenants:

The Group has not been in breach of its covenants as per 31 December 2025.

", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-106": { "value": "

Note 23. Earnings per share

Basic earnings per share

Basic earnings per share are calculated by dividing the profit attributable to equity holders of the Group by the weighted average number of ordinary shares on issue during the year.

Basic earnings per share20252024
Net profit/(loss) attributable to equity holders (NOK million)\u00a020.1593.6
Weighted avg. no. of ordinary shares on issue (thousands)\u00a065,78265,940
Basic earnings per share for total operations (NOK per share)\u00a00.319.00
Basic earnings per share for continued operations (NOK per share)\u00a00.314.21
\"\"
Diluted earnings per share

Diluted earnings per share are calculated using the same profit figure as for basic earnings per share, adjusted for the effects of all dilutive potential ordinary shares outstanding during the period, such as share options.

Diluted earnings per share20252024
Net profit/(loss) attributable to equity holders (NOK million)\u00a020.1593.6
Weighted avg. no. of ordinary shares on issue (thousands)\u00a066,31066,722
Diluted earnings per share for total operations (NOK per share)\u00a00.308.90
Diluted earnings per share for continued operations (NOK per share)\u00a00.304.16
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-105": { "value": "

Note 23. Earnings per share

Basic earnings per share

Basic earnings per share are calculated by dividing the profit attributable to equity holders of the Group by the weighted average number of ordinary shares on issue during the year.

Basic earnings per share20252024
Net profit/(loss) attributable to equity holders (NOK million)\u00a020.1593.6
Weighted avg. no. of ordinary shares on issue (thousands)\u00a065,78265,940
Basic earnings per share for total operations (NOK per share)\u00a00.319.00
Basic earnings per share for continued operations (NOK per share)\u00a00.314.21
\"\"
Diluted earnings per share

Diluted earnings per share are calculated using the same profit figure as for basic earnings per share, adjusted for the effects of all dilutive potential ordinary shares outstanding during the period, such as share options.

Diluted earnings per share20252024
Net profit/(loss) attributable to equity holders (NOK million)\u00a020.1593.6
Weighted avg. no. of ordinary shares on issue (thousands)\u00a066,31066,722
Diluted earnings per share for total operations (NOK per share)\u00a00.308.90
Diluted earnings per share for continued operations (NOK per share)\u00a00.304.16
\"\"
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-108": { "value": "

Note 24. Dividends and repayment of capital

Dividend distribution to the Group\u2019s shareholders is recognised as a liability in the Group\u2019s financial statements in the period in which the dividend is approved by the Board of Directors.

At the AGM held on 29 April 2025, the shareholders approved a quarterly capital repayment of NOK 0.187 per share. Three repayments were made during the year, in March, May, and July totalling NOK 35.9 million and corresponding to NOK 0.561 per share.

In 2024, total capital distributions amounted to NOK 4.56 per share, including an extraordinary capital repayment of NOK 4 per share.

", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-107": { "value": "

Note 24. Dividends and repayment of capital

Dividend distribution to the Group\u2019s shareholders is recognised as a liability in the Group\u2019s financial statements in the period in which the dividend is approved by the Board of Directors.

At the AGM held on 29 April 2025, the shareholders approved a quarterly capital repayment of NOK 0.187 per share. Three repayments were made during the year, in March, May, and July totalling NOK 35.9 million and corresponding to NOK 0.561 per share.

In 2024, total capital distributions amounted to NOK 4.56 per share, including an extraordinary capital repayment of NOK 4 per share.

", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-109": { "value": "

Note 25. Related party transactions

Magnora ASA has established service agreements with its subsidiaries and associated companies for the provision of management, technical, and administrative services. These agreements ensure a transparent and consistent approach to the provision of management, technical and administrative support across the Group. The services are standard commercial terms and priced based on established hourly rates.

All balances and transactions between the Magnora ASA and its subsidiaries are eliminated upon consolidation.
Related parties of the Group comprise the parent company, its subsidiaries, associated companies and key management personnel.

The Magnora Group included Hermana Holding ASA until 16 June 2024, following the demerger completed in 2024, Magnora ASA held a 30 percent ownership until June 2025, when Magnora sold its remaining shares. Magnora ASA was a related party throughout the reporting period. Until June 2025, the relationship was based on its ownership interest in Hermana Holding ASA. After the disposal of its shareholding, Magnora continued to be a related party as it provides key management personnel services to Hermana under a management services agreement at agreed hourly rates. In addition, the Chair of Hermana\u2019s Board serves as the CEO of Magnora ASA.

Hermana also provided advisory services to Magnora, however, these services were provided on a limited scale.

The table below presents the total operating revenue recognised from services rendered to associated companies during 2025:

NOK million20252024
Operating revenue from associated companies5.12.3
Total operating revenue5.12.3
NOK million20252024
Operating expenses to associated companies1.2-
Total operating expenses1.2-
Board remuneration

The remuneration of the Board of Directors is approved by the Annual General Meeting. Please refer to the Remuneration Report 2025 for a detailed overview of remuneration received and amounts granted or awarded but not yet vested as of the reporting date.

The table below summarises the remuneration of the Board of Directors:

NOK thousandFunctionMember fromMember to20252024
Torstein SannessChairman of the Board24 May 2017-4991,188
Hilde \u00c5dlandBoard member24 May 2018- 453* 290
John HamiltonBoard member18 Dec 2018-355340
Total remuneration paid1,3071,818
*Includes NOK 151,550 due to exercising options.

The table below shows the number and options owned or controlled by the Board of Directors:

FY2025FunctionShares Options
Torstein SannessChairman of the Board678,194328,000
John HamiltonBoard member33,83740,000
Hilde \u00c5dlandBoard member42,445-
Total754,476368,000
FY2024FunctionShares Options
Torstein SannessChairman of the Board669,442328,000
John HamiltonBoard member33,83740,000
Hilde \u00c5dlandBoard member39,01110,000
Total742,290378,000
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-110": { "value": "

Note 26. List of subsidiaries and equity accounted companies

The table below presents the Group\u2019s subsidiaries and associates as of 31 December 2025, indicating the ownership interest and method of consolidation:

Name of entityRegistered officeAccounting principleOwnership
Magnora Renewable Holding ASNorwayConsolidated100\u00a0%
Magnora Offshore Wind Holding ASNorwayConsolidated100\u00a0%
Magnora Holding ASNorwayConsolidated100\u00a0%
Magnora Utvikling ASNorwayConsolidated100\u00a0%
Magnora Offshore Wind ASNorwayConsolidated80\u00a0%
Magnora South Africa Projects ASNorwayConsolidated100\u00a0%
Magnora South Africa Development ASNorwayConsolidated100\u00a0%
Magnora UK PV Holding ASNorwayConsolidated100\u00a0%
Project Luminara 1 ASNorwayConsolidated100\u00a0%
Project Luminara 2 ASNorwayConsolidated100\u00a0%
Storespeed AS NorwayConsolidated75\u00a0%
Magnora Scale Aver\u00f8ya ASNorwayConsolidated70\u00a0%
Magnora Offshore Wind Holding LtdUnited KingdomConsolidated80\u00a0%
Magnora Offshore Wind N3 LtdUnited KingdomConsolidated80\u00a0%
Magnora Germany GmbHGermany Consolidated100\u00a0%
Magnora Italy S.r.l.ItalyConsolidated100\u00a0%
African Green Ventures (Pty) LtdSouth AfricaConsolidated100\u00a0%
Magnora Data Center ABSwedenConsolidated67\u00a0%
Hafslund Magnora Sol ASNorwayEquity method40\u00a0%
Kustvind ABSwedenEquity method48\u00a0%
Gamcap Magnora Development Company LtdUnited KingdomEquity method50\u00a0%
\"\"
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-111": { "value": "

Note 27. Subsequent events

Magnora has acquired a 70% stake in an ongoing data centre project in Finland, adding an AI\u2011ready facility with planned capacity of up to 120\u202fMW to its portfolio. The project is developed in a joint venture with Northern Europe Energy Group (30%) and is expected to reach Ready\u2011to\u2011Build stage by the end of 2026. The site, located in H\u00e4meenlinna between Helsinki and Tampere, benefits from zoned land, proximity to grid infrastructure, access to major fibre networks, and opportunities for waste\u2011heat recovery. NEEG leads the operational development, while Magnora contributes strategic, industrial, and financial expertise.

Magnora has secured land for a new 100\u202fMW data centre project in north\u2011western Norway, located adjacent to a central\u2011grid substation where three 420\u202fkV transmission lines converge. The project benefits from a supportive local government, an established rezoning framework, and synergies with Magnora\u2019s other regional initiatives. Magnora is developing the project together with Finansgruppen Eiendom and Anders H.\u202fSchau and will initially hold a 60% ownership stake, with an option to increase its interest as the project matures.

", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXGY5K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }