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"decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f0__s7__6__14": { "value": "NOTE 1 | GENERAL INFORMATIONKid ASA and its subsidiaries (together, 'the Group') sell interior products through wholly owned stores. The Group has 160 stores in Norway under the brand name Kid. Hemtex has 116 stores in Sweden, 11 in Finland and 7 in Estonia. Out of the 134 Hemtex stores, 123 is owned by Hemtex and 11 is operated through franchise. The Group also has online stores, under both Kid and Hemtex. The domicile of the Group is Lier, Norway.Group's head office is at Gilhusveien 1, 3426 Gullaug.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__10": { "value": "Kid ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__9": { "value": "Kid ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__8": { "value": "Kid ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__5": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__6": { "value": "sell interior products through wholly owned stores", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__11": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__7": { "value": "Norway", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__12": { "value": "Lier, Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__13": { "value": "Gilhusveien 1, 3426 Gullaug", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__15": { "value": "NOTE 2 | SUMMARY OF MATERIAL ACCOUNTING POLICIESThe principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.2.1 Basis of preparationThe consolidated financial statements of Kid ASA have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EUs (IFRS) and IFRS Interpretations Committee (IFRS IC) interpretations as adopted by the European Union and the Norwegian Companies Act 1998 applicable to companies reporting under IFRS. The consolidated financial statements have been prepared under the historical cost convention, as modified by the revaluation of financial assets and financial liabilities (including derivative instruments) at fair value through profit or loss. The accounts were approved and authorized for issue by the Board 8. April 2026.The preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group's accounting policies. The areas involving a higher degree of judgement or complexity or where the assumptions and estimates are significant for the consolidated financial statements are disclosed in note 5.2.1.1 New and amended standards adopted by the GroupThere are no new or amended standards adopted by the Group during the year with impact on the amounts recognised in prior periods or that would significantly affect the current or future periods. 2.1.2 Standards issued but not yet effectiveKid is in the process of assessing the impact of applying IFRS 18 to the Group. Based on the Group\u2019s preliminary analysis, no major effects on the Group\u2019s financial position or overall performance measures are expected. Some presentational changes may be required in the statement of profit or loss and the statement of cash flows. At this stage, the Group does not expect significant changes to the composition of its operating profit, although limited reclassifications of certain items (such as foreign exchange gains and losses or income from joint ventures) may be required. The Group also expects to make some changes to the aggregation and disaggregation of line items to align with the new requirements, without materially affecting reported totals.Kid ASA currently discloses alternative performance measures such as EBITDA to investors and other stakeholders. The Group is reviewing other performance measures presented outside the primary financial statements to determine whether they meet this definition and to identify any additional disclosure requirements. No significant changes to the measures themselves are anticipated.2.2 Consolidation and equity accountingSubsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Further information on entities included in the consolidated financial statements is presented in note 8.Interests in joint ventures are accounted for using the equity method, after initially being recognised at cost in the consolidated balance sheet. Under the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group\u2019s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures are recognised as a reduction in the carrying amount of the investment. Unrealised gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group\u2019s interest in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. The carrying amount of equity-accounted investments is tested for impairment. Further information on joint ventures is presented in note 8. 2.3 Foreign currency translation(a) Functional and presentation currencyEach entity in the Group determines its functional currency based on the economic environment in which it operates, and items included in the financial statements of each entity are measured using that functional currency. The major operating entities in the Group has NOK and SEK as functional currency. When preparing the financial statements of each individual group entity, transactions in currencies other than the entity's functional currency are recognised in the functional currency, using the transaction date\u2019s currency rate. The consolidated financial statements are presented in NOK.(b) Transactions and balancesForeign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the income statement, except when deferred in other comprehensive income as qualifying cash flow hedges and qualifying net investment hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the income statement within 'finance income or costs'.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__16": { "value": "2.1 Basis of preparationThe consolidated financial statements of Kid ASA have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EUs (IFRS) and IFRS Interpretations Committee (IFRS IC) interpretations as adopted by the European Union and the Norwegian Companies Act 1998 applicable to companies reporting under IFRS. The consolidated financial statements have been prepared under the historical cost convention, as modified by the revaluation of financial assets and financial liabilities (including derivative instruments) at fair value through profit or loss. The accounts were approved and authorized for issue by the Board 8. April 2026.The preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group's accounting policies. The areas involving a higher degree of judgement or complexity or where the assumptions and estimates are significant for the consolidated financial statements are disclosed in note 5.2.1.1 New and amended standards adopted by the GroupThere are no new or amended standards adopted by the Group during the year with impact on the amounts recognised in prior periods or that would significantly affect the current or future periods. 2.1.2 Standards issued but not yet effectiveKid is in the process of assessing the impact of applying IFRS 18 to the Group. Based on the Group\u2019s preliminary analysis, no major effects on the Group\u2019s financial position or overall performance measures are expected. Some presentational changes may be required in the statement of profit or loss and the statement of cash flows. At this stage, the Group does not expect significant changes to the composition of its operating profit, although limited reclassifications of certain items (such as foreign exchange gains and losses or income from joint ventures) may be required. The Group also expects to make some changes to the aggregation and disaggregation of line items to align with the new requirements, without materially affecting reported totals.Kid ASA currently discloses alternative performance measures such as EBITDA to investors and other stakeholders. The Group is reviewing other performance measures presented outside the primary financial statements to determine whether they meet this definition and to identify any additional disclosure requirements. No significant changes to the measures themselves are anticipated.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__17": { "value": "The accounts were approved and authorized for issue by the Board 8. April 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__18": { "value": "The preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group's accounting policies. The areas involving a higher degree of judgement or complexity or where the assumptions and estimates are significant for the consolidated financial statements are disclosed in note 5.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__19-1": { "value": "2.1.1 New and amended standards adopted by the GroupThere are no new or amended standards adopted by the Group during the year with impact on the amounts recognised in prior periods or that would significantly affect the current or future periods.2.1.2 Standards issued but not yet effectiveKid is in the process of assessing the impact of applying IFRS 18 to the Group. Based on the Group\u2019s preliminary analysis, no major effects on the Group\u2019s financial position or overall performance measures are expected. Some presentational changes may be required in the statement of profit or loss and the statement of cash flows. At this stage, the Group does not expect significant changes to the composition of its operating profit, although limited reclassifications of certain items (such as foreign exchange gains and losses or income from joint ventures) may be required. The Group also expects to make some changes to the aggregation and disaggregation of line items to align with the new requirements, without materially affecting reported totals.Kid ASA currently discloses alternative performance measures such as EBITDA to investors and other stakeholders. The Group is reviewing other performance measures presented outside the primary financial statements to determine whether they meet this definition and to identify any additional disclosure requirements. No significant changes to the measures themselves are anticipated.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__26": { "value": "2.2 Consolidation and equity accountingSubsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Further information on entities included in the consolidated financial statements is presented in note 8.Interests in joint ventures are accounted for using the equity method, after initially being recognised at cost in the consolidated balance sheet. Under the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group\u2019s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures are recognised as a reduction in the carrying amount of the investment. Unrealised gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group\u2019s interest in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. The carrying amount of equity-accounted investments is tested for impairment. Further information on joint ventures is presented in note 8.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__25": { "value": "2.2 Consolidation and equity accountingSubsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Further information on entities included in the consolidated financial statements is presented in note 8.Interests in joint ventures are accounted for using the equity method, after initially being recognised at cost in the consolidated balance sheet. Under the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group\u2019s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures are recognised as a reduction in the carrying amount of the investment. Unrealised gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group\u2019s interest in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. The carrying amount of equity-accounted investments is tested for impairment. Further information on joint ventures is presented in note 8.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__24": { "value": "2.2 Consolidation and equity accountingSubsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Further information on entities included in the consolidated financial statements is presented in note 8.Interests in joint ventures are accounted for using the equity method, after initially being recognised at cost in the consolidated balance sheet. Under the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group\u2019s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures are recognised as a reduction in the carrying amount of the investment. Unrealised gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group\u2019s interest in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. The carrying amount of equity-accounted investments is tested for impairment. Further information on joint ventures is presented in note 8.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__23": { "value": "2.2 Consolidation and equity accountingSubsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Further information on entities included in the consolidated financial statements is presented in note 8.Interests in joint ventures are accounted for using the equity method, after initially being recognised at cost in the consolidated balance sheet. Under the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group\u2019s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures are recognised as a reduction in the carrying amount of the investment. Unrealised gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group\u2019s interest in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. The carrying amount of equity-accounted investments is tested for impairment. Further information on joint ventures is presented in note 8.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__22": { "value": "2.2 Consolidation and equity accountingSubsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Further information on entities included in the consolidated financial statements is presented in note 8.Interests in joint ventures are accounted for using the equity method, after initially being recognised at cost in the consolidated balance sheet. Under the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group\u2019s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures are recognised as a reduction in the carrying amount of the investment. Unrealised gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group\u2019s interest in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. The carrying amount of equity-accounted investments is tested for impairment. Further information on joint ventures is presented in note 8.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__21": { "value": "2.2 Consolidation and equity accountingSubsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Further information on entities included in the consolidated financial statements is presented in note 8.Interests in joint ventures are accounted for using the equity method, after initially being recognised at cost in the consolidated balance sheet. Under the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group\u2019s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures are recognised as a reduction in the carrying amount of the investment. Unrealised gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group\u2019s interest in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. The carrying amount of equity-accounted investments is tested for impairment. Further information on joint ventures is presented in note 8.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__28": { "value": "2.3 Foreign currency translation(a) Functional and presentation currencyEach entity in the Group determines its functional currency based on the economic environment in which it operates, and items included in the financial statements of each entity are measured using that functional currency. The major operating entities in the Group has NOK and SEK as functional currency. When preparing the financial statements of each individual group entity, transactions in currencies other than the entity's functional currency are recognised in the functional currency, using the transaction date\u2019s currency rate. The consolidated financial statements are presented in NOK.(b) Transactions and balancesForeign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the income statement, except when deferred in other comprehensive income as qualifying cash flow hedges and qualifying net investment hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the income statement within 'finance income or costs'.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__27": { "value": "2.3 Foreign currency translation(a) Functional and presentation currencyEach entity in the Group determines its functional currency based on the economic environment in which it operates, and items included in the financial statements of each entity are measured using that functional currency. The major operating entities in the Group has NOK and SEK as functional currency. When preparing the financial statements of each individual group entity, transactions in currencies other than the entity's functional currency are recognised in the functional currency, using the transaction date\u2019s currency rate. The consolidated financial statements are presented in NOK.(b) Transactions and balancesForeign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the income statement, except when deferred in other comprehensive income as qualifying cash flow hedges and qualifying net investment hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the income statement within 'finance income or costs'.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__29": { "value": "NOTE 3 | FINANCIAL RISK MANAGEMENT3.1 Financial risk factorsThe Group's activities expose it to a variety of financial risks: market risk (including currency risk and cash flow interest rate risk), credit risk and liquidity risk. The Group's overall risk management programme focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the Group's financial performance. The Group uses derivative financial instruments to hedge certain risk exposures. The company applies hedge accounting in accordance with IFRS 9. The Group\u2019s risk management is predominantly controlled by a central finance department under policies approved by the board of directors. Group Finance identifies, evaluates and hedges financial risks in close cooperation with the Group\u2019s operating units in KID and Hemtex. The board provides written principles for overall risk management, as well as policies covering specific areas, such as foreign exchange risk, interest rate risk, credit risk, use of derivative financial instruments and non-derivative financial instruments, and investment of excess liquidity. (a) Market risk(i) Foreign exchange riskExposures to currency exchange rates arise from the Group's international purchases, which are primarily denominated in USD. The Group uses foreign currency derivative contracts to hedge foreign exchange risk which are recorded at fair value over OCI. At 31. December 2025, the Group had forward contracts for 100% of the anticipated USD cash flow for a period of 11 months. The Group has adopted IFRS 9 and uses hedge accounting, see note 22 for further information. The following table illustrates the sensitivity on the company's financial instruments of a 10% change in USD against the Norwegian kroner based on the year-end fair value of the instruments with all other variables (e.g. changes of prices on products sold) held constant. Due to the Groups hedging strategy, the change in fair value on unrealized forward contracts are recognised through OCI, and any gain/loss in P&L upon realization is offset against currency effects on the the hedged object. Se note 22 for more information.At 31 December 2025 +10% change -10% changeEffect on OCI (FX derivatives NOK/USD) 38,765 \u201138,765At 31 December 2024 +10% change -10% changeEffect on OCI (FX derivatives NOK/USD) 58,797 \u201158,797Effect on OCI (FX derivatives SEK/USD) 12,152 \u201112,152(ii) Interest riskThe Group's interest rate risk arises from long-term borrowings and bank deposits. Borrowings issued at variable rates expose the Group to cash flow interest rate risk which is partially offset by cash held at variable rates and hedging contracts. As NIBOR and STIBOR will not be replaced in the near future, we have considered that the Group is not effected by the IBOR-reform as per 31 December 2025. The company is also subject to interest rate risk related to short term bank overdraft drawn during the financial year. Borrowings at variable rates expose the Group to cash flow interest rate risk. Fixed-interest contracts are used to reduce this risk. The following tables illustrate the sensitivity on the company's financial instruments of a +/- 1% change in interest based on the year-end fair value of the instruments with all other variables held constant with the effect over OCI. Due to the Groups hedging strategy, the change in fair value on unrealized interest contracts are recognised through OCI, and any gain/loss in P&L upon realization is offset against interest effects on the the hedged object. Se note 22 for more information.The sensitivity of the unhedged part of the long term loan is presented illustrating a +/- 1% change in interest based on the floating interest rate at year end and the outstanding unhedged part of the loan. Interest SWAPAt 31 December 2025 +1% change -1% changeEffect on OCI 9,207 \u20119,207At 31 December 2024 +1% change -1% changeEffect on OCI 9,841 \u20119,841Cross currency interest swapAt 31 December 2025 +1% change -1% changeEffect on interest cost 2,150 \u20112,150At 31 December 2024 +1% change -1% changeEffect on interest cost 967 \u2011967(b) Credit riskThe Group's turnover comes mainly from cash sales or debit/credit card based sales where settlement in cash takes place within a few days of the sales transaction. As such, the Group has limited exposure to credit risk relating to accounts receivable balances. Credit risk also arises from derivative financial instruments and deposits with banks and financial institutions. However, counterparts are limited to financial institutions with high creditworthiness. Historically, default and losses related to credit risk have been low.(c) Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group has capitalintensive inventory in central warehouse and stores and has fluctuations related to working capital due to seasonality and the timing of the deliveries and payments.Cash flow forecasting is performed in the operating entities of the Group and aggregated by group finance. Group finance monitors rolling forecasts of the Group's liquidity requirements to ensure it has sufficient cash to meet operational needs while maintaining sufficient headroom on its undrawn committed loan facilities (note 18) at all times so that the Group does not breach borrowing limits or covenants (where applicable) on any of its borrowing facilities. Such forecasting takes into consideration the Group's debt financing plans, covenant compliance and compliance with internal balance sheet ratio targets.Surplus cash is used to pay out dividends and reduce long term borrowings.The table below analyses the Group's non-derivative financial liabilities and net-settled derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows.Less than Between Between Between At 31 December 20251 year1 and 2 years2 and 3 years3 and 4 years Over 4 yearsBorrowings (ex finance lease liabilities) 153,550, 40,599 667,672 \u2011 \u2011 Lease liabilities 441,541, 372,083 299,554 220,560 256,695 Trade creditors and other short term liabilities 425,154 \u2011 \u2011 \u2011 \u2011 1,020,245 412,682 967,226 220,560 256,695Less than Between Between Between At 31 December 20241 year1 and 2 years2 and 3 years3 and 4 years Over 4 yearsBorrowings (ex finance lease liabilities) 38,942 38,379 435,890 \u2011 \u2011 Lease liabilities 364,363 298,816 242,414 179,801 378,297 Trade creditors and other short term liabilities 510,760 \u2011 \u2011 \u2011 \u2011 914,065 337,195 678,304 179,801 378,297Loans consist of one long term loan to Nordea refinanced during the year. Refer to note 18 for information on the external loan. 3.2 Capital managementThe Group's objectives when managing capital are to safeguard the Group's ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital.In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, reduce excess loan repayments, exploit available credit facilities or sell financial assets. Kid's dividend policy is a pay-out ratio of 80-100% of adjusted net profit, with semi-annual payments. The company will deploy a dynamic distribution policy, and any excess capital will be returned to shareholders.The Group monitors capital on the basis of the gearing ratio. This ratio is calculated as net interest bearing debt divided by EBITDA. Net interest bearing debt is calculated as total borrowings (including 'current and non-current borrowings' as shown in the consolidated balance sheet excluded financial derivatives) less cash and cash equivalents. EBITDA is calculated as earnings before interest, tax, depreciation and amortisation.The gearing ratios at 31 December 2025 and 2024 were as follows:2025 2024Total external borrowings (note 18) 722,372 491,668Less: cash and cash equivalents (note 16) (0) (228,534)Net interest bearing debt 722,372 263,134EBITDA excl IFRS 16 495,274 630,701Gearing ratio 1.46 0.42The Group has covenants limits related to gearing ratio and EBITDA. For more information about covenant-limits, refer note 18. The increase reflects the full-year result, including the effects of the warehouse transition and related non-recurring costs.2025 2024Total external borrowings (note 18) 722,372 491,668Less: cash and cash equivalents (note 16) (0) (228,534)Net interest bearing debt 722,372 263,134EBITDA incl IFRS 16 949,094 1,026,961Covenants 0.76 0.26The board of directors has proposed a dividend of NOK 2.50 per share to be paid in May 2026. Including the prepayment of NOK 2.5 per share paid in November 2025, the total dividend of NOK 5.00 represents 89 % of Group net income for 2025.3.3 Fair value estimationThe Group has financial instruments carried at fair value. The different levels have been defined as follows: \u2022 Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1). \u2022 Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2). \u2022 Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3).The financial instruments carried at fair value relates to derivative instruments. These instruments are included in level 2. Refer to note 22 for further information on derivative instruments. Assets and liabilities carried at amortized cost is considered a fair estimate to fair value.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__30": { "value": "(a) Market risk(i) Foreign exchange riskExposures to currency exchange rates arise from the Group's international purchases, which are primarily denominated in USD. The Group uses foreign currency derivative contracts to hedge foreign exchange risk which are recorded at fair value over OCI. At 31. December 2025, the Group had forward contracts for 100% of the anticipated USD cash flow for a period of 11 months. The Group has adopted IFRS 9 and uses hedge accounting, see note 22 for further information. The following table illustrates the sensitivity on the company's financial instruments of a 10% change in USD against the Norwegian kroner based on the year-end fair value of the instruments with all other variables (e.g. changes of prices on products sold) held constant. Due to the Groups hedging strategy, the change in fair value on unrealized forward contracts are recognised through OCI, and any gain/loss in P&L upon realization is offset against currency effects on the the hedged object. Se note 22 for more information.At 31 December 2025 +10% change -10% changeEffect on OCI (FX derivatives NOK/USD) 38,765 \u201138,765At 31 December 2024 +10% change -10% changeEffect on OCI (FX derivatives NOK/USD) 58,797 \u201158,797Effect on OCI (FX derivatives SEK/USD) 12,152 \u201112,152(ii) Interest riskThe Group's interest rate risk arises from long-term borrowings and bank deposits. Borrowings issued at variable rates expose the Group to cash flow interest rate risk which is partially offset by cash held at variable rates and hedging contracts. As NIBOR and STIBOR will not be replaced in the near future, we have considered that the Group is not effected by the IBOR-reform as per 31 December 2025. The company is also subject to interest rate risk related to short term bank overdraft drawn during the financial year. Borrowings at variable rates expose the Group to cash flow interest rate risk. Fixed-interest contracts are used to reduce this risk. The following tables illustrate the sensitivity on the company's financial instruments of a +/- 1% change in interest based on the year-end fair value of the instruments with all other variables held constant with the effect over OCI. Due to the Groups hedging strategy, the change in fair value on unrealized interest contracts are recognised through OCI, and any gain/loss in P&L upon realization is offset against interest effects on the the hedged object. Se note 22 for more information.The sensitivity of the unhedged part of the long term loan is presented illustrating a +/- 1% change in interest based on the floating interest rate at year end and the outstanding unhedged part of the loan. Interest SWAPAt 31 December 2025 +1% change -1% changeEffect on OCI 9,207 \u20119,207At 31 December 2024 +1% change -1% changeEffect on OCI 9,841 \u20119,841Cross currency interest swapAt 31 December 2025 +1% change -1% changeEffect on interest cost 2,150 \u20112,150At 31 December 2024 +1% change -1% changeEffect on interest cost 967 \u2011967", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__31": { "value": "(b) Credit riskThe Group's turnover comes mainly from cash sales or debit/credit card based sales where settlement in cash takes place within a few days of the sales transaction. As such, the Group has limited exposure to credit risk relating to accounts receivable balances. Credit risk also arises from derivative financial instruments and deposits with banks and financial institutions. However, counterparts are limited to financial institutions with high creditworthiness. Historically, default and losses related to credit risk have been low.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__32": { "value": "(c) Liquidity riskLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group has capitalintensive inventory in central warehouse and stores and has fluctuations related to working capital due to seasonality and the timing of the deliveries and payments.Cash flow forecasting is performed in the operating entities of the Group and aggregated by group finance. Group finance monitors rolling forecasts of the Group's liquidity requirements to ensure it has sufficient cash to meet operational needs while maintaining sufficient headroom on its undrawn committed loan facilities (note 18) at all times so that the Group does not breach borrowing limits or covenants (where applicable) on any of its borrowing facilities. Such forecasting takes into consideration the Group's debt financing plans, covenant compliance and compliance with internal balance sheet ratio targets.Surplus cash is used to pay out dividends and reduce long term borrowings.The table below analyses the Group's non-derivative financial liabilities and net-settled derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows.Less than Between Between Between At 31 December 20251 year1 and 2 years2 and 3 years3 and 4 years Over 4 yearsBorrowings (ex finance lease liabilities) 153,550, 40,599 667,672 \u2011 \u2011 Lease liabilities 441,541, 372,083 299,554 220,560 256,695 Trade creditors and other short term liabilities 425,154 \u2011 \u2011 \u2011 \u2011 1,020,245 412,682 967,226 220,560 256,695Less than Between Between Between At 31 December 20241 year1 and 2 years2 and 3 years3 and 4 years Over 4 yearsBorrowings (ex finance lease liabilities) 38,942 38,379 435,890 \u2011 \u2011 Lease liabilities 364,363 298,816 242,414 179,801 378,297 Trade creditors and other short term liabilities 510,760 \u2011 \u2011 \u2011 \u2011 914,065 337,195 678,304 179,801 378,297Loans consist of one long term loan to Nordea refinanced during the year. Refer to note 18 for information on the external loan.", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__33": { "value": "3.2 Capital managementThe Group's objectives when managing capital are to safeguard the Group's ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital.In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, reduce excess loan repayments, exploit available credit facilities or sell financial assets. Kid's dividend policy is a pay-out ratio of 80-100% of adjusted net profit, with semi-annual payments. The company will deploy a dynamic distribution policy, and any excess capital will be returned to shareholders.The Group monitors capital on the basis of the gearing ratio. This ratio is calculated as net interest bearing debt divided by EBITDA. Net interest bearing debt is calculated as total borrowings (including 'current and non-current borrowings' as shown in the consolidated balance sheet excluded financial derivatives) less cash and cash equivalents. EBITDA is calculated as earnings before interest, tax, depreciation and amortisation.The gearing ratios at 31 December 2025 and 2024 were as follows:2025 2024Total external borrowings (note 18) 722,372 491,668Less: cash and cash equivalents (note 16) (0) (228,534)Net interest bearing debt 722,372 263,134EBITDA excl IFRS 16 495,274 630,701Gearing ratio 1.46 0.42The Group has covenants limits related to gearing ratio and EBITDA. For more information about covenant-limits, refer note 18. The increase reflects the full-year result, including the effects of the warehouse transition and related non-recurring costs.2025 2024Total external borrowings (note 18) 722,372 491,668Less: cash and cash equivalents (note 16) (0) (228,534)Net interest bearing debt 722,372 263,134EBITDA incl IFRS 16 949,094 1,026,961Covenants 0.76 0.26The board of directors has proposed a dividend of NOK 2.50 per share to be paid in May 2026. Including the prepayment of NOK 2.5 per share paid in November 2025, the total dividend of NOK 5.00 represents 89 % of Group net income for 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__34-1": { "value": "The board of directors has proposed a dividend of NOK 2.50 per share to be paid in May 2026. Including the prepayment of NOK 2.5 per share paid in November 2025, the total dividend of NOK 5.00 represents 89 % of Group net income for 2025.NOTE 10 | EARNINGS PER SHAREThere exists only one class of shares. The Group has no instruments that would have a dilutive effect on earnings per share. Accordingly, basic and diluted earnings per share are identical.2025 2024Weighted average number of shares 40,645,162 40 645,162Net profit for the year 229,248 398,591Earnings per share (basic and diluted) (Expressed in NOK per share) 5.64 9.81Dividends per share paid in May 5.00 3.50Dividends per share paid in November 2.5 3.00*See note 3.2 for proposed dividend at year end. Dividend distributions to the shareholders is recognised as a liability in the Group financial statements in the period in which the dividends are approved by the shareholders at the annual shareholder meeting.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__35": { "value": "5000.0", "decimals": -1, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f0__s7__6__38-1": { "value": "3.3 Fair value estimationThe Group has financial instruments carried at fair value. The different levels have been defined as follows: \u2022 Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1). \u2022 Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2). \u2022 Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3).The financial instruments carried at fair value relates to derivative instruments. These instruments are included in level 2. Refer to note 22 for further information on derivative instruments. Assets and liabilities carried at amortized cost is considered a fair estimate to fair value.The Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__37-1": { "value": "3.3 Fair value estimationThe Group has financial instruments carried at fair value. The different levels have been defined as follows: \u2022 Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1). \u2022 Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2). \u2022 Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3).The financial instruments carried at fair value relates to derivative instruments. These instruments are included in level 2. Refer to note 22 for further information on derivative instruments. Assets and liabilities carried at amortized cost is considered a fair estimate to fair value.NOTE 13 | FINANCIAL INSTRUMENTSThe Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI. 13.1 Financial instruments by category31 December 2025Financial assets (derivatives not Financial designated as assets (cash flow instruments for hedge derivatives) hedge accountin) at Financial assets at at fair value over fair value amortised costOCIover P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 28,569 \u2011 28,569Trade receivables 27,415 \u2011 \u2011 27,415Cash and bank deposits 0 \u2011 \u2011 0Total 27,415 28,569 0 55,984Financial assets (derivatives not Financial liabilities designated as (cash flow hedge instruments for Other financial derivatives) hedge accountin) liabilities at at fair value over at fair value amortised costOCIover P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 579,984 \u2011 \u2011 579,984Long term lease liability 979,978 \u2011 \u2011 979,978Short term liabilities to financial institutions 142,388 \u2011 \u2011 142,388Short term lease liability 402,989 \u2011 \u2011 402,989Derivatives \u2011 5,961 \u2011 5,961Trade creditors 193,188 \u2011 \u2011 193,188Total 2,298,527 5,961 \u2011 2,304,48831 December 2024Financial assets Financial (derivatives not assets (cash flow designated as hedge derivatives) instruments for Financial assets at at fair value over hedge accountin) at amortised costOCIfair value over P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 76,057 \u2011 76,057Trade receivables 31,511 \u2011 \u2011 31,511Cash and bank deposits 228,534 \u2011 \u2011 228,534Total 260,044 76,057 0 336,102Financial assets (derivatives not Financial liabilities designated as Other financial (cash flow hedge instruments for liabilities at derivatives) at fair hedge accountin) at amortised costvalue over OCIfair value over P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 461,668 \u2011 \u2011 461,668Long term lease liability 891,620 \u2011 \u2011 891,620Short term liabilities to financial institutions 30,000 \u2011 \u2011 30,000Short term lease liability 354,093 \u2011 \u2011 354,093Derivatives \u2011 169 \u2011 169Trade creditors 235,910 \u2011 \u2011 235,910Total 1,973,291 169 - 1,973,460", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__36": { "value": "3.3 Fair value estimationThe Group has financial instruments carried at fair value. The different levels have been defined as follows: \u2022 Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1). \u2022 Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2). \u2022 Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3).The financial instruments carried at fair value relates to derivative instruments. These instruments are included in level 2. Refer to note 22 for further information on derivative instruments. Assets and liabilities carried at amortized cost is considered a fair estimate to fair value.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__43": { "value": "NOTE 4 | SEGMENT INFORMATIONOperating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker which is the Group' Board of Directors (BoD). The operating segments are identified on the basis of the reports which Chief Operating Decision Maker uses to assess performance and profitability at a strategic level. The Group sells interior products mainly through wholly owned stores. Within the Group, Kid Interior relates to Norway and Hemtex relates to Sweden, Estonia and Finland. The Group also sells home interior products through the Group's online websites which is considered part of the operating segments Kid and Hemtex respectively. Over 99% of the products are sold under own brands.Group management evaluates the results from the segments based on EBITDA. The method of measurement excludes the effect of non-recurring costs, such as restructuring costs and legal costs on acquisition.Geographical informationKid Group design, source and sell home interior products in 160 fully owned stores across Norway and 134 stores across EU, of which 116 were in Sweden, 11 in Finland and 7 in Estonia. Of the stores in EU, 123 are owned by Hemtex and 11 are franchises.Goods are sourced through a wholly owned wholesaler and stored in the Group's new common bonded warehouse in Sweden, before being distributed to the Norwegian, Swedish, Finnish or Estonian markets. The expenses from the new warehouse is presented proportionally in each segment. Following its implementation in February 2025, the principles for allocating costs and balance sheet items between Kid Interior and Hemtex were updated. Consequently, figures are not fully comparable at segment level to previous year.Revenue is measured at the fair value of the consideration received or receivable, and represents amounts receivable for goods supplied, stated net of discounts, returns and value added taxes. The group recognises revenue when control of a good or service transfers to a customer. Sales of goods are recognised when a group entity sells a product to the customer. Retail sales are usually in cash or by debit/credit card. It is the Group's policy to sell its products to the retail customer with a right to return within 14 days in Kid and 30 days in Hemtex. Accumulated experience is used to estimate and provide for such returns at the time of sale. Revenue is adjusted for the value of expected returns. Kid/Hemtex does not operate any loyalty programmes. Revenue from the sale of goods over the internet is recognised at the point that control of the inventory have passed to the customer, which is the point of delivery to the carrier. Revenue is adjusted for the value of expected returns. The return policy for products sold over the internet is the same as for products sold in the stores. Transactions are settled by credit or payment card.Revenue2025 2024Norway 2,435,516 2,337,460 Sweden 1,319,622 1,277,953 Finland 127,560 104,051 Estonia 61,871 65,481 Total 3,944,569 3,784,944 2025KID Interior Hemtex TotalRevenue 2,435,516 1,509,052 3,944,569 Purchased goods and change in inventory \u2011945,237 \u2011575,048 \u20111,520,285 Gross profit 1,490,279 934,004 2,424,283 Other operating revenue 934 4,293 5,227 Operating expense (OPEX) \u2011865,122 \u2011615,296 \u20111,480,417 EBITDA 626,092 323,002 949,094 Operating profit 315,916 77,923 393,840 Gross margin (%) 61.19% 61.89% 61.46%OPEX to sales margin (%) 35.52% 40.77% 37.53%EBITDA margin (%) 25.71% 21.40% 24.06% \u2011 \u2011 \u2011 Inventory 578,297 356,187 934,484 Total assets 2,862,169 1,721,473 4,583,642 2024KID Interior Hemtex TotalRevenue 2,337,460 1,447,485 3,784,944 Purchased goods and change in inventory \u2011892,349 \u2011550,876 \u20111,443,224 Gross profit 1,445,111 896,609 2,341,720 Other operating revenue 279 4,558 4,837 Operating expense (OPEX) \u2011759,993 \u2011559,604 \u20111,319,596 EBITDA 685,397 341,563 1,026,961 Operating profit 425,762 129,536 555,299 \u2011 \u2011 \u2011 Gross margin (%) 61.8% 61.9% 61.87%OPEX to sales margin (%) 32.5% 38.7% 34.86%EBITDA margin (%) 29.3% 23.6% 27.13% \u2011 \u2011 \u2011 Inventory 497,849 278,062 775,911 Total assets 2,977,807 1 444,263 4 422,070", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__42-1": { "value": "NOTE 4 | SEGMENT INFORMATIONOperating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker which is the Group' Board of Directors (BoD). The operating segments are identified on the basis of the reports which Chief Operating Decision Maker uses to assess performance and profitability at a strategic level. The Group sells interior products mainly through wholly owned stores. Within the Group, Kid Interior relates to Norway and Hemtex relates to Sweden, Estonia and Finland. The Group also sells home interior products through the Group's online websites which is considered part of the operating segments Kid and Hemtex respectively. Over 99% of the products are sold under own brands.Group management evaluates the results from the segments based on EBITDA. The method of measurement excludes the effect of non-recurring costs, such as restructuring costs and legal costs on acquisition.Geographical informationKid Group design, source and sell home interior products in 160 fully owned stores across Norway and 134 stores across EU, of which 116 were in Sweden, 11 in Finland and 7 in Estonia. Of the stores in EU, 123 are owned by Hemtex and 11 are franchises.Goods are sourced through a wholly owned wholesaler and stored in the Group's new common bonded warehouse in Sweden, before being distributed to the Norwegian, Swedish, Finnish or Estonian markets. The expenses from the new warehouse is presented proportionally in each segment. Following its implementation in February 2025, the principles for allocating costs and balance sheet items between Kid Interior and Hemtex were updated. Consequently, figures are not fully comparable at segment level to previous year.Revenue is measured at the fair value of the consideration received or receivable, and represents amounts receivable for goods supplied, stated net of discounts, returns and value added taxes. The group recognises revenue when control of a good or service transfers to a customer. Sales of goods are recognised when a group entity sells a product to the customer. Retail sales are usually in cash or by debit/credit card. It is the Group's policy to sell its products to the retail customer with a right to return within 14 days in Kid and 30 days in Hemtex. Accumulated experience is used to estimate and provide for such returns at the time of sale. Revenue is adjusted for the value of expected returns. Kid/Hemtex does not operate any loyalty programmes. Revenue from the sale of goods over the internet is recognised at the point that control of the inventory have passed to the customer, which is the point of delivery to the carrier. Revenue is adjusted for the value of expected returns. The return policy for products sold over the internet is the same as for products sold in the stores. Transactions are settled by credit or payment card.Revenue2025 2024Norway 2,435,516 2,337,460 Sweden 1,319,622 1,277,953 Finland 127,560 104,051 Estonia 61,871 65,481 Total 3,944,569 3,784,944 2025KID Interior Hemtex TotalRevenue 2,435,516 1,509,052 3,944,569 Purchased goods and change in inventory \u2011945,237 \u2011575,048 \u20111,520,285 Gross profit 1,490,279 934,004 2,424,283 Other operating revenue 934 4,293 5,227 Operating expense (OPEX) \u2011865,122 \u2011615,296 \u20111,480,417 EBITDA 626,092 323,002 949,094 Operating profit 315,916 77,923 393,840 Gross margin (%) 61.19% 61.89% 61.46%OPEX to sales margin (%) 35.52% 40.77% 37.53%EBITDA margin (%) 25.71% 21.40% 24.06% \u2011 \u2011 \u2011 Inventory 578,297 356,187 934,484 Total assets 2,862,169 1,721,473 4,583,642 2024KID Interior Hemtex TotalRevenue 2,337,460 1,447,485 3,784,944 Purchased goods and change in inventory \u2011892,349 \u2011550,876 \u20111,443,224 Gross profit 1,445,111 896,609 2,341,720 Other operating revenue 279 4,558 4,837 Operating expense (OPEX) \u2011759,993 \u2011559,604 \u20111,319,596 EBITDA 685,397 341,563 1,026,961 Operating profit 425,762 129,536 555,299 \u2011 \u2011 \u2011 Gross margin (%) 61.8% 61.9% 61.87%OPEX to sales margin (%) 32.5% 38.7% 34.86%EBITDA margin (%) 29.3% 23.6% 27.13% \u2011 \u2011 \u2011 Inventory 497,849 278,062 775,911 Total assets 2,977,807 1 444,263 4 422,070NOTE 24 | LEASESThe Group leases various offices, warehouses, retail stores, equipment and vehicles. Rental contracts for the retail stores represent a significant part of the number of contracts and values, and are typically made for fixed periods of 6 months to 8 years. The contracts may include extension options.Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:- fixed payments, less any lease incentives receivable- amounts expected to be payable by the group under residual value guarantees- the exercise price of a purchase option if the group is reasonably certain to exercise that option- and\ue61f payments of penalties for terminating the lease, if the lease term reflects the group exercising that option.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.\ue61fThe incremental borrowing rate used takes into consideration the lenght of the contract as well as whether the location of the store is central or not.The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period.Right-of-use assets are measured at cost comprising the following: the amount of the initial measurement of lease liability any lease payments made at or before the commencement date less any lease incentives received\ue61f any initial direct costs, and restoration costs.Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis.If the group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset\u2019s useful life.Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognised on a straight-line basis as an expense in profit or loss.\ue61fShort-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT equipment and small items of office furniture.Some property leases contain variable payment terms that are linked to sales generated from a store.\ue61fVariable lease payments that depend on sales are recognised in profit or loss in the period in which the condition that triggers those payments occurs.Extension and termination options are included in a number of store leases across the group. These are used to maximise operational flexibility in terms of managing the assets used in the group\u2019s operations. The majority of extension and termination options held are exercisable only by the group and not by the respective lessor.\ue61fRight of-use-assets 2025 2024Carrying amount at 01.01. 1,198,483 1,050,028 Additions and adjustments* 515,917 494,534 Depreciation \u2011395,976 \u2011356,928Impairment \u201125,000 0Currency translation differences 17,956 10,849Net carrying amount 31.12. 1,311,380 1,198,483 Lease liabilities 2025 2024Carrying amount at 01.01. 1,245,714 1,084,927 Additions and adjustments* 515,917 494,534 Interest expense 65,931 55,720 Lease payments \u2011453,820 \u2011396,260 Currency translation differences 9,225 6,793 Total lease liabilities 31.12. 1,382,967 1,245,714* Included in additions and adjustments are new contracts, renegotiated contracts, extentions and index adjustments on existing contracts. In 2024 and 2025 the lease contract related to the new warehouse in Sweden was included in IFRS 16 as well as several Extended-stores, resulting in material additions. Refer to note 5 for more information on extension options Lease contracts is mainly related to rental agreements for stores and warehouse. Indicators of impairment of right of use contracts have been assessed at the lowest CGU level, being the stores. Management concluded that there were no indicators as per 31 December 2025 for the store lease contracts. Due to the commencement of the new common warehouse in Viared, Sweden and the termination of the warehouse in Norway, a subleasing process for the warehouse in Lier was initiated early 2024 and remains ongoing. During Q1 2025, Kid Group reached a preliminary agreement with a prospective tenant and the landlord regarding the terms for transferring the lease. However, in Q2 this agreement fell through due to external factors. Management continues to work actively on identifying a solution. As a result, the warehouse will be empty for a period and an impairment assessment has been performed on the right-of-use (\u201cRoU\u201d) asset for the lease contract, resulting in an impairment expense of MNOK 25.0.The group have lease contracts with turnover based lease payments. This represent variable lease payments that is not included in the lease liablity, but recognised as an expense as incurred. In addition the lease contracts includes some variable non lease components related to shared operating expenses for the buildings and shared marketing. The variable lease payments and non-lease components are dislosed in the table below:2025 2024Variable lease payments 18,220 12,847 Shared operating costs 93,981 89,709 Marketing costs 24,292 23,222 Sum 19 136,493 125,777 Lease payments 453,820 396,260 Total payments related to lease contracts 590,312 522,038 2025 2024Number of lease contracts 291 288Right to renewal of lease contract 103 98Percentage of lease contracts with option to renewal 35% 34%Number of lease contracts by geography 2025 2024Norway 153 153Sweden 119 120Finland 12 8Estonia 7 7", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__41-1": { "value": "NOTE 4 | SEGMENT INFORMATIONOperating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker which is the Group' Board of Directors (BoD). The operating segments are identified on the basis of the reports which Chief Operating Decision Maker uses to assess performance and profitability at a strategic level. The Group sells interior products mainly through wholly owned stores. Within the Group, Kid Interior relates to Norway and Hemtex relates to Sweden, Estonia and Finland. The Group also sells home interior products through the Group's online websites which is considered part of the operating segments Kid and Hemtex respectively. Over 99% of the products are sold under own brands.Group management evaluates the results from the segments based on EBITDA. The method of measurement excludes the effect of non-recurring costs, such as restructuring costs and legal costs on acquisition.Geographical informationKid Group design, source and sell home interior products in 160 fully owned stores across Norway and 134 stores across EU, of which 116 were in Sweden, 11 in Finland and 7 in Estonia. Of the stores in EU, 123 are owned by Hemtex and 11 are franchises.Goods are sourced through a wholly owned wholesaler and stored in the Group's new common bonded warehouse in Sweden, before being distributed to the Norwegian, Swedish, Finnish or Estonian markets. The expenses from the new warehouse is presented proportionally in each segment. Following its implementation in February 2025, the principles for allocating costs and balance sheet items between Kid Interior and Hemtex were updated. Consequently, figures are not fully comparable at segment level to previous year.Revenue is measured at the fair value of the consideration received or receivable, and represents amounts receivable for goods supplied, stated net of discounts, returns and value added taxes. The group recognises revenue when control of a good or service transfers to a customer. Sales of goods are recognised when a group entity sells a product to the customer. Retail sales are usually in cash or by debit/credit card. It is the Group's policy to sell its products to the retail customer with a right to return within 14 days in Kid and 30 days in Hemtex. Accumulated experience is used to estimate and provide for such returns at the time of sale. Revenue is adjusted for the value of expected returns. Kid/Hemtex does not operate any loyalty programmes. Revenue from the sale of goods over the internet is recognised at the point that control of the inventory have passed to the customer, which is the point of delivery to the carrier. Revenue is adjusted for the value of expected returns. The return policy for products sold over the internet is the same as for products sold in the stores. Transactions are settled by credit or payment card.Revenue2025 2024Norway 2,435,516 2,337,460 Sweden 1,319,622 1,277,953 Finland 127,560 104,051 Estonia 61,871 65,481 Total 3,944,569 3,784,944 2025KID Interior Hemtex TotalRevenue 2,435,516 1,509,052 3,944,569 Purchased goods and change in inventory \u2011945,237 \u2011575,048 \u20111,520,285 Gross profit 1,490,279 934,004 2,424,283 Other operating revenue 934 4,293 5,227 Operating expense (OPEX) \u2011865,122 \u2011615,296 \u20111,480,417 EBITDA 626,092 323,002 949,094 Operating profit 315,916 77,923 393,840 Gross margin (%) 61.19% 61.89% 61.46%OPEX to sales margin (%) 35.52% 40.77% 37.53%EBITDA margin (%) 25.71% 21.40% 24.06% \u2011 \u2011 \u2011 Inventory 578,297 356,187 934,484 Total assets 2,862,169 1,721,473 4,583,642 2024KID Interior Hemtex TotalRevenue 2,337,460 1,447,485 3,784,944 Purchased goods and change in inventory \u2011892,349 \u2011550,876 \u20111,443,224 Gross profit 1,445,111 896,609 2,341,720 Other operating revenue 279 4,558 4,837 Operating expense (OPEX) \u2011759,993 \u2011559,604 \u20111,319,596 EBITDA 685,397 341,563 1,026,961 Operating profit 425,762 129,536 555,299 \u2011 \u2011 \u2011 Gross margin (%) 61.8% 61.9% 61.87%OPEX to sales margin (%) 32.5% 38.7% 34.86%EBITDA margin (%) 29.3% 23.6% 27.13% \u2011 \u2011 \u2011 Inventory 497,849 278,062 775,911 Total assets 2,977,807 1 444,263 4 422,070NOTE 24 | LEASESThe Group leases various offices, warehouses, retail stores, equipment and vehicles. Rental contracts for the retail stores represent a significant part of the number of contracts and values, and are typically made for fixed periods of 6 months to 8 years. The contracts may include extension options.Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:- fixed payments, less any lease incentives receivable- amounts expected to be payable by the group under residual value guarantees- the exercise price of a purchase option if the group is reasonably certain to exercise that option- and\ue61f payments of penalties for terminating the lease, if the lease term reflects the group exercising that option.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.\ue61fThe incremental borrowing rate used takes into consideration the lenght of the contract as well as whether the location of the store is central or not.The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period.Right-of-use assets are measured at cost comprising the following: the amount of the initial measurement of lease liability any lease payments made at or before the commencement date less any lease incentives received\ue61f any initial direct costs, and restoration costs.Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis.If the group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset\u2019s useful life.Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognised on a straight-line basis as an expense in profit or loss.\ue61fShort-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT equipment and small items of office furniture.Some property leases contain variable payment terms that are linked to sales generated from a store.\ue61fVariable lease payments that depend on sales are recognised in profit or loss in the period in which the condition that triggers those payments occurs.Extension and termination options are included in a number of store leases across the group. These are used to maximise operational flexibility in terms of managing the assets used in the group\u2019s operations. The majority of extension and termination options held are exercisable only by the group and not by the respective lessor.\ue61fRight of-use-assets 2025 2024Carrying amount at 01.01. 1,198,483 1,050,028 Additions and adjustments* 515,917 494,534 Depreciation \u2011395,976 \u2011356,928Impairment \u201125,000 0Currency translation differences 17,956 10,849Net carrying amount 31.12. 1,311,380 1,198,483 Lease liabilities 2025 2024Carrying amount at 01.01. 1,245,714 1,084,927 Additions and adjustments* 515,917 494,534 Interest expense 65,931 55,720 Lease payments \u2011453,820 \u2011396,260 Currency translation differences 9,225 6,793 Total lease liabilities 31.12. 1,382,967 1,245,714* Included in additions and adjustments are new contracts, renegotiated contracts, extentions and index adjustments on existing contracts. In 2024 and 2025 the lease contract related to the new warehouse in Sweden was included in IFRS 16 as well as several Extended-stores, resulting in material additions. Refer to note 5 for more information on extension options Lease contracts is mainly related to rental agreements for stores and warehouse. Indicators of impairment of right of use contracts have been assessed at the lowest CGU level, being the stores. Management concluded that there were no indicators as per 31 December 2025 for the store lease contracts. Due to the commencement of the new common warehouse in Viared, Sweden and the termination of the warehouse in Norway, a subleasing process for the warehouse in Lier was initiated early 2024 and remains ongoing. During Q1 2025, Kid Group reached a preliminary agreement with a prospective tenant and the landlord regarding the terms for transferring the lease. However, in Q2 this agreement fell through due to external factors. Management continues to work actively on identifying a solution. As a result, the warehouse will be empty for a period and an impairment assessment has been performed on the right-of-use (\u201cRoU\u201d) asset for the lease contract, resulting in an impairment expense of MNOK 25.0.The group have lease contracts with turnover based lease payments. This represent variable lease payments that is not included in the lease liablity, but recognised as an expense as incurred. In addition the lease contracts includes some variable non lease components related to shared operating expenses for the buildings and shared marketing. The variable lease payments and non-lease components are dislosed in the table below:2025 2024Variable lease payments 18,220 12,847 Shared operating costs 93,981 89,709 Marketing costs 24,292 23,222 Sum 19 136,493 125,777 Lease payments 453,820 396,260 Total payments related to lease contracts 590,312 522,038 2025 2024Number of lease contracts 291 288Right to renewal of lease contract 103 98Percentage of lease contracts with option to renewal 35% 34%Number of lease contracts by geography 2025 2024Norway 153 153Sweden 119 120Finland 12 8Estonia 7 7", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__40": { "value": "NOTE 4 | SEGMENT INFORMATIONOperating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker which is the Group' Board of Directors (BoD). The operating segments are identified on the basis of the reports which Chief Operating Decision Maker uses to assess performance and profitability at a strategic level. The Group sells interior products mainly through wholly owned stores. Within the Group, Kid Interior relates to Norway and Hemtex relates to Sweden, Estonia and Finland. The Group also sells home interior products through the Group's online websites which is considered part of the operating segments Kid and Hemtex respectively. Over 99% of the products are sold under own brands.Group management evaluates the results from the segments based on EBITDA. The method of measurement excludes the effect of non-recurring costs, such as restructuring costs and legal costs on acquisition.Geographical informationKid Group design, source and sell home interior products in 160 fully owned stores across Norway and 134 stores across EU, of which 116 were in Sweden, 11 in Finland and 7 in Estonia. Of the stores in EU, 123 are owned by Hemtex and 11 are franchises.Goods are sourced through a wholly owned wholesaler and stored in the Group's new common bonded warehouse in Sweden, before being distributed to the Norwegian, Swedish, Finnish or Estonian markets. The expenses from the new warehouse is presented proportionally in each segment. Following its implementation in February 2025, the principles for allocating costs and balance sheet items between Kid Interior and Hemtex were updated. Consequently, figures are not fully comparable at segment level to previous year.Revenue is measured at the fair value of the consideration received or receivable, and represents amounts receivable for goods supplied, stated net of discounts, returns and value added taxes. The group recognises revenue when control of a good or service transfers to a customer. Sales of goods are recognised when a group entity sells a product to the customer. Retail sales are usually in cash or by debit/credit card. It is the Group's policy to sell its products to the retail customer with a right to return within 14 days in Kid and 30 days in Hemtex. Accumulated experience is used to estimate and provide for such returns at the time of sale. Revenue is adjusted for the value of expected returns. Kid/Hemtex does not operate any loyalty programmes. Revenue from the sale of goods over the internet is recognised at the point that control of the inventory have passed to the customer, which is the point of delivery to the carrier. Revenue is adjusted for the value of expected returns. The return policy for products sold over the internet is the same as for products sold in the stores. Transactions are settled by credit or payment card.Revenue2025 2024Norway 2,435,516 2,337,460 Sweden 1,319,622 1,277,953 Finland 127,560 104,051 Estonia 61,871 65,481 Total 3,944,569 3,784,944 2025KID Interior Hemtex TotalRevenue 2,435,516 1,509,052 3,944,569 Purchased goods and change in inventory \u2011945,237 \u2011575,048 \u20111,520,285 Gross profit 1,490,279 934,004 2,424,283 Other operating revenue 934 4,293 5,227 Operating expense (OPEX) \u2011865,122 \u2011615,296 \u20111,480,417 EBITDA 626,092 323,002 949,094 Operating profit 315,916 77,923 393,840 Gross margin (%) 61.19% 61.89% 61.46%OPEX to sales margin (%) 35.52% 40.77% 37.53%EBITDA margin (%) 25.71% 21.40% 24.06% \u2011 \u2011 \u2011 Inventory 578,297 356,187 934,484 Total assets 2,862,169 1,721,473 4,583,642 2024KID Interior Hemtex TotalRevenue 2,337,460 1,447,485 3,784,944 Purchased goods and change in inventory \u2011892,349 \u2011550,876 \u20111,443,224 Gross profit 1,445,111 896,609 2,341,720 Other operating revenue 279 4,558 4,837 Operating expense (OPEX) \u2011759,993 \u2011559,604 \u20111,319,596 EBITDA 685,397 341,563 1,026,961 Operating profit 425,762 129,536 555,299 \u2011 \u2011 \u2011 Gross margin (%) 61.8% 61.9% 61.87%OPEX to sales margin (%) 32.5% 38.7% 34.86%EBITDA margin (%) 29.3% 23.6% 27.13% \u2011 \u2011 \u2011 Inventory 497,849 278,062 775,911 Total assets 2,977,807 1 444,263 4 422,070", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__39": { "value": "NOTE 4 | SEGMENT INFORMATIONOperating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker which is the Group' Board of Directors (BoD). The operating segments are identified on the basis of the reports which Chief Operating Decision Maker uses to assess performance and profitability at a strategic level. The Group sells interior products mainly through wholly owned stores. Within the Group, Kid Interior relates to Norway and Hemtex relates to Sweden, Estonia and Finland. The Group also sells home interior products through the Group's online websites which is considered part of the operating segments Kid and Hemtex respectively. Over 99% of the products are sold under own brands.Group management evaluates the results from the segments based on EBITDA. The method of measurement excludes the effect of non-recurring costs, such as restructuring costs and legal costs on acquisition.Geographical informationKid Group design, source and sell home interior products in 160 fully owned stores across Norway and 134 stores across EU, of which 116 were in Sweden, 11 in Finland and 7 in Estonia. Of the stores in EU, 123 are owned by Hemtex and 11 are franchises.Goods are sourced through a wholly owned wholesaler and stored in the Group's new common bonded warehouse in Sweden, before being distributed to the Norwegian, Swedish, Finnish or Estonian markets. The expenses from the new warehouse is presented proportionally in each segment. Following its implementation in February 2025, the principles for allocating costs and balance sheet items between Kid Interior and Hemtex were updated. Consequently, figures are not fully comparable at segment level to previous year.Revenue is measured at the fair value of the consideration received or receivable, and represents amounts receivable for goods supplied, stated net of discounts, returns and value added taxes. The group recognises revenue when control of a good or service transfers to a customer. Sales of goods are recognised when a group entity sells a product to the customer. Retail sales are usually in cash or by debit/credit card. It is the Group's policy to sell its products to the retail customer with a right to return within 14 days in Kid and 30 days in Hemtex. Accumulated experience is used to estimate and provide for such returns at the time of sale. Revenue is adjusted for the value of expected returns. Kid/Hemtex does not operate any loyalty programmes. Revenue from the sale of goods over the internet is recognised at the point that control of the inventory have passed to the customer, which is the point of delivery to the carrier. Revenue is adjusted for the value of expected returns. The return policy for products sold over the internet is the same as for products sold in the stores. Transactions are settled by credit or payment card.Revenue2025 2024Norway 2,435,516 2,337,460 Sweden 1,319,622 1,277,953 Finland 127,560 104,051 Estonia 61,871 65,481 Total 3,944,569 3,784,944 2025KID Interior Hemtex TotalRevenue 2,435,516 1,509,052 3,944,569 Purchased goods and change in inventory \u2011945,237 \u2011575,048 \u20111,520,285 Gross profit 1,490,279 934,004 2,424,283 Other operating revenue 934 4,293 5,227 Operating expense (OPEX) \u2011865,122 \u2011615,296 \u20111,480,417 EBITDA 626,092 323,002 949,094 Operating profit 315,916 77,923 393,840 Gross margin (%) 61.19% 61.89% 61.46%OPEX to sales margin (%) 35.52% 40.77% 37.53%EBITDA margin (%) 25.71% 21.40% 24.06% \u2011 \u2011 \u2011 Inventory 578,297 356,187 934,484 Total assets 2,862,169 1,721,473 4,583,642 2024KID Interior Hemtex TotalRevenue 2,337,460 1,447,485 3,784,944 Purchased goods and change in inventory \u2011892,349 \u2011550,876 \u20111,443,224 Gross profit 1,445,111 896,609 2,341,720 Other operating revenue 279 4,558 4,837 Operating expense (OPEX) \u2011759,993 \u2011559,604 \u20111,319,596 EBITDA 685,397 341,563 1,026,961 Operating profit 425,762 129,536 555,299 \u2011 \u2011 \u2011 Gross margin (%) 61.8% 61.9% 61.87%OPEX to sales margin (%) 32.5% 38.7% 34.86%EBITDA margin (%) 29.3% 23.6% 27.13% \u2011 \u2011 \u2011 Inventory 497,849 278,062 775,911 Total assets 2,977,807 1 444,263 4 422,070", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__44": { "value": "Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker which is the Group' Board of Directors (BoD). The operating segments are identified on the basis of the reports which Chief Operating Decision Maker uses to assess performance and profitability at a strategic level. The Group sells interior products mainly through wholly owned stores. Within the Group, Kid Interior relates to Norway and Hemtex relates to Sweden, Estonia and Finland. The Group also sells home interior products through the Group's online websites which is considered part of the operating segments Kid and Hemtex respectively. Over 99% of the products are sold under own brands.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__45": { "value": "Revenue is measured at the fair value of the consideration received or receivable, and represents amounts receivable for goods supplied, stated net of discounts, returns and value added taxes. The group recognises revenue when control of a good or service transfers to a customer.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__46": { "value": "NOTE 5 | CRITICAL ACCOUNTING ESTIMATES AND SIGNIFICANT JUDGEMENTSEstimates and judgements are subject to contiuous evaluation and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 5.1 Critical accounting estimates and assumptionsGroup management makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below. 5.1.1 Estimated value-in-use to support the value of trademark and goodwillThe Group tests annually whether the Group\u2019s trademark and goodwill has suffered any impairment in accordance with IAS 36. The recoverable amounts of the defined cash-generating units, KID Interi\u00f8r and Hemtex, have been determined based on value-in-use calculations. These calculations require use of estimates, and included considerations of sustainability topics with possible financial materiality. The impairment tests are especially sensitive for negative changes in long-term revenue growth and gross margin. Please refer to note 12 for more information. 5.2 Critical judgements in applying the entity's accounting policies5.2.1 Critical judgements in determining the lease termIn determining the lease term, management considers all facts and circumstances that create an economic incentive to exercise an extension option, or not exercise a termination option.Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated). Most extension options in store leases have not been included in the lease liability, because the group has the market power to renegotiate rental terms rather than exercising options and also has the financial power to replace the stores without significant cost or business disruption. The lease term is reassessed if an option is actually exercised (or not exercised) or the group becomes obliged to exercise (or not exercise) it. The assessment of reasonable certainty is only revised if a significant event or a significant change in circumstances occurs, which affects this assessment, and that is within the control of the lessee. Please refer to note 24 for more information.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__47": { "value": "5.1.1 Estimated value-in-use to support the value of trademark and goodwillThe Group tests annually whether the Group\u2019s trademark and goodwill has suffered any impairment in accordance with IAS 36. The recoverable amounts of the defined cash-generating units, KID Interi\u00f8r and Hemtex, have been determined based on value-in-use calculations. These calculations require use of estimates, and included considerations of sustainability topics with possible financial materiality. The impairment tests are especially sensitive for negative changes in long-term revenue growth and gross margin", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__48-1": { "value": "5.2.1 Critical judgements in determining the lease termIn determining the lease term, management considers all facts and circumstances that create an economic incentive to exercise an extension option, or not exercise a termination option.The Group leases various offices, warehouses, retail stores, equipment and vehicles. Rental contracts for the retail stores represent a significant part of the number of contracts and values, and are typically made for fixed periods of 6 months to 8 years. The contracts may include extension options.Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:- fixed payments, less any lease incentives receivable- amounts expected to be payable by the group under residual value guarantees- the exercise price of a purchase option if the group is reasonably certain to exercise that option- and\ue61f payments of penalties for terminating the lease, if the lease term reflects the group exercising that option.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.\ue61fThe incremental borrowing rate used takes into consideration the lenght of the contract as well as whether the location of the store is central or not.The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period.Right-of-use assets are measured at cost comprising the following: the amount of the initial measurement of lease liability any lease payments made at or before the commencement date less any lease incentives received\ue61f any initial direct costs, and restoration costs.Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis.If the group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset\u2019s useful life.Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognised on a straight-line basis as an expense in profit or loss.\ue61fShort-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT equipment and small items of office furniture.Some property leases contain variable payment terms that are linked to sales generated from a store.\ue61fVariable lease payments that depend on sales are recognised in profit or loss in the period in which the condition that triggers those payments occurs.Extension and termination options are included in a number of store leases across the group. These are used to maximise operational flexibility in terms of managing the assets used in the group\u2019s operations. The majority of extension and termination options held are exercisable only by the group and not by the respective lessor.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__50-1": { "value": "NOTE 6 | EMPLOYEE REMUNERATION AND AUDIT FEES6a Employee benefit expense2025 2024Wages and salaries 623,975 624,201Social security costs 127,624 122,096Pension costs \u2013 defined contribution plans (note 20) 23,328 22,110Other benefits 16,859 14,594Total employee benefit expense 791,787 783,001Average number of full\u2011time employees 1,071 1,018There has not been any loans to employees or guarantees granted to employees for either 2024 or 2025.Refer to note 19 for specification of salary-related accruals included in Other short term liabilities. 6b Benefits key management personnel and board of directors2025Other Key Management Personnel Salary Pension Accrued bonusBenefits TotalCEO, CFO, VD Hemtex 10,021 666 \u20111,015 362 10,034Board of directors 2,913 2,9132024Other Key Management Personnel Salary Pension Accrued bonusBenefits TotalCEO, CFO, VD Hemtex 9,916 528 4,281 394 15,119Board of directors 2,913 2,913There has not been any loans or guarantees granted to key management personnel for either 2024 or 2025.CEO has 6 months salary as termination benefit.There are no share based payments.For more information on remuneration, please refer to Remuneration report 2025 as approved by the Board of Directors. The Remuneration report is subject to an advisory vote by the General Meeting in 2026, and published as part of the appendices to the Notice of Annual General Meeting at investor.kid.no6c Audit fees2025 2024Statutory audit 3,605 3,247Other assurance services 1,637 282Tax related services 0 0Other assistance 0 0Total fees 5,242 3,529NOTE 20 | POST\ue61fEMPLOYMENT BENEFITSThe company has various pension schemes. The pension schemes are financed through payments to insurance companies, with the exception of the early retirement pension scheme (AFP). The company has both defined contribution plans and the AFP scheme. For defined contribution plans, the group pays contributions to publicly or privately administered pension insurance plans on a mandatory, contractual or voluntary basis. The group has no further payment obligations once the contributions have been paid. The contributions are recognised as employee benefit expense when they are due. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available. The company also has an agreed early retirement scheme (AFP). The table below outlines where the group's post-employment amounts and activity are included in the financial statements.Income statement charge included in operating profit for: 2025 2024Pensions earned this year \u2011 the group pension scheme 23,060 21,181Pensions earned this year \u2011 the agreed early retirement scheme (AFP) 268 929Social security fees 4,440 4,229Net pension expenses 27,768 26,33920.1 AFP scheme17 of our stores in Norway have an agreed early retirement scheme (AFP). The AFP-scheme, in force from 1st of January 2011, is a defined benefit multi-enterprise scheme, but is recognised in the accounts as defined contribution scheme until reliable and sufficient information is available for the group to recognise its proportional share of pension cost, pension liability and pension funds in the scheme. The company's liabilities are therefore not recognised as debt in the balance sheet.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__49-1": { "value": "NOTE 6 | EMPLOYEE REMUNERATION AND AUDIT FEES6a Employee benefit expense2025 2024Wages and salaries 623,975 624,201Social security costs 127,624 122,096Pension costs \u2013 defined contribution plans (note 20) 23,328 22,110Other benefits 16,859 14,594Total employee benefit expense 791,787 783,001Average number of full\u2011time employees 1,071 1,018There has not been any loans to employees or guarantees granted to employees for either 2024 or 2025.Refer to note 19 for specification of salary-related accruals included in Other short term liabilities. 6b Benefits key management personnel and board of directors2025Other Key Management Personnel Salary Pension Accrued bonusBenefits TotalCEO, CFO, VD Hemtex 10,021 666 \u20111,015 362 10,034Board of directors 2,913 2,9132024Other Key Management Personnel Salary Pension Accrued bonusBenefits TotalCEO, CFO, VD Hemtex 9,916 528 4,281 394 15,119Board of directors 2,913 2,913There has not been any loans or guarantees granted to key management personnel for either 2024 or 2025.CEO has 6 months salary as termination benefit.There are no share based payments.For more information on remuneration, please refer to Remuneration report 2025 as approved by the Board of Directors. The Remuneration report is subject to an advisory vote by the General Meeting in 2026, and published as part of the appendices to the Notice of Annual General Meeting at investor.kid.no6c Audit fees2025 2024Statutory audit 3,605 3,247Other assurance services 1,637 282Tax related services 0 0Other assistance 0 0Total fees 5,242 3,529NOTE 20 | POST\ue61fEMPLOYMENT BENEFITSThe company has various pension schemes. The pension schemes are financed through payments to insurance companies, with the exception of the early retirement pension scheme (AFP). The company has both defined contribution plans and the AFP scheme. For defined contribution plans, the group pays contributions to publicly or privately administered pension insurance plans on a mandatory, contractual or voluntary basis. The group has no further payment obligations once the contributions have been paid. The contributions are recognised as employee benefit expense when they are due. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available. The company also has an agreed early retirement scheme (AFP). The table below outlines where the group's post-employment amounts and activity are included in the financial statements.Income statement charge included in operating profit for: 2025 2024Pensions earned this year \u2011 the group pension scheme 23,060 21,181Pensions earned this year \u2011 the agreed early retirement scheme (AFP) 268 929Social security fees 4,440 4,229Net pension expenses 27,768 26,33920.1 AFP scheme17 of our stores in Norway have an agreed early retirement scheme (AFP). The AFP-scheme, in force from 1st of January 2011, is a defined benefit multi-enterprise scheme, but is recognised in the accounts as defined contribution scheme until reliable and sufficient information is available for the group to recognise its proportional share of pension cost, pension liability and pension funds in the scheme. The company's liabilities are therefore not recognised as debt in the balance sheet.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__51-1": { "value": "6b Benefits key management personnel and board of directors2025Other Key Management Personnel Salary Pension Accrued bonusBenefits TotalCEO, CFO, VD Hemtex 10,021 666 \u20111,015 362 10,034Board of directors 2,913 2,9132024Other Key Management Personnel Salary Pension Accrued bonusBenefits TotalCEO, CFO, VD Hemtex 9,916 528 4,281 394 15,119Board of directors 2,913 2,913There has not been any loans or guarantees granted to key management personnel for either 2024 or 2025.CEO has 6 months salary as termination benefit.There are no share based payments.For more information on remuneration, please refer to Remuneration report 2025 as approved by the Board of Directors. The Remuneration report is subject to an advisory vote by the General Meeting in 2026, and published as part of the appendices to the Notice of Annual General Meeting at investor.kid.noKey Management Personnel Share holdings 31.12.2025 31.12.2024Marianne Fulford 14,327 na Mads Kigen 3,100 2,000 Anders Fjeld na 138,000 Anders Lorentzson na na Board of DirectorsLiv Berstad 1,270 1,270 Gyrid Skalleberg Inger\u00f8 3,007 3,007 Karin Bing Orgland 32,629 32,629 Espen Gundersen 7,000 7,000 Jon Brannsten 1,000 \u2011", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__52": { "value": "6c Audit fees2025 2024Statutory audit 3,605 3,247Other assurance services 1,637 282Tax related services 0 0Other assistance 0 0Total fees 5,242 3,529", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__58": { "value": "NOTE 7 | FINANCE INCOME AND COSTSInterest income arises primarily from interest received on short-term bank deposits, and is recognised as earned.2025 2024Finance costsBank interest cost 47,883 39,771Bank charges 4,221 3,353Other finance costs* 1,838 2,232Interest on lease liability 65,931 55,720Total finance costs 119,873 101,076Finance incomeInterest income on short\u2011term bank deposits 7,836 12,704*Other finance income2,512 \u20112,096Total finance income 10,348 10,609Net finance costs -109,525 -90,468*Realized and unrealized currency gain/loss and change in fair value of cross currency interest swap are included in other finance costs and other finance income.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__57": { "value": "NOTE 7 | FINANCE INCOME AND COSTSInterest income arises primarily from interest received on short-term bank deposits, and is recognised as earned.2025 2024Finance costsBank interest cost 47,883 39,771Bank charges 4,221 3,353Other finance costs* 1,838 2,232Interest on lease liability 65,931 55,720Total finance costs 119,873 101,076Finance incomeInterest income on short\u2011term bank deposits 7,836 12,704*Other finance income2,512 \u20112,096Total finance income 10,348 10,609Net finance costs -109,525 -90,468*Realized and unrealized currency gain/loss and change in fair value of cross currency interest swap are included in other finance costs and other finance income.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__56": { "value": "NOTE 7 | FINANCE INCOME AND COSTSInterest income arises primarily from interest received on short-term bank deposits, and is recognised as earned.2025 2024Finance costsBank interest cost 47,883 39,771Bank charges 4,221 3,353Other finance costs* 1,838 2,232Interest on lease liability 65,931 55,720Total finance costs 119,873 101,076Finance incomeInterest income on short\u2011term bank deposits 7,836 12,704*Other finance income2,512 \u20112,096Total finance income 10,348 10,609Net finance costs -109,525 -90,468*Realized and unrealized currency gain/loss and change in fair value of cross currency interest swap are included in other finance costs and other finance income.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__55": { "value": "NOTE 7 | FINANCE INCOME AND COSTSInterest income arises primarily from interest received on short-term bank deposits, and is recognised as earned.2025 2024Finance costsBank interest cost 47,883 39,771Bank charges 4,221 3,353Other finance costs* 1,838 2,232Interest on lease liability 65,931 55,720Total finance costs 119,873 101,076Finance incomeInterest income on short\u2011term bank deposits 7,836 12,704*Other finance income2,512 \u20112,096Total finance income 10,348 10,609Net finance costs -109,525 -90,468*Realized and unrealized currency gain/loss and change in fair value of cross currency interest swap are included in other finance costs and other finance income.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__54": { "value": "NOTE 7 | FINANCE INCOME AND COSTSInterest income arises primarily from interest received on short-term bank deposits, and is recognised as earned.2025 2024Finance costsBank interest cost 47,883 39,771Bank charges 4,221 3,353Other finance costs* 1,838 2,232Interest on lease liability 65,931 55,720Total finance costs 119,873 101,076Finance incomeInterest income on short\u2011term bank deposits 7,836 12,704*Other finance income2,512 \u20112,096Total finance income 10,348 10,609Net finance costs -109,525 -90,468*Realized and unrealized currency gain/loss and change in fair value of cross currency interest swap are included in other finance costs and other finance income.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__53": { "value": "NOTE 7 | FINANCE INCOME AND COSTSInterest income arises primarily from interest received on short-term bank deposits, and is recognised as earned.2025 2024Finance costsBank interest cost 47,883 39,771Bank charges 4,221 3,353Other finance costs* 1,838 2,232Interest on lease liability 65,931 55,720Total finance costs 119,873 101,076Finance incomeInterest income on short\u2011term bank deposits 7,836 12,704*Other finance income2,512 \u20112,096Total finance income 10,348 10,609Net finance costs -109,525 -90,468*Realized and unrealized currency gain/loss and change in fair value of cross currency interest swap are included in other finance costs and other finance income.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__59": { "value": "Interest income arises primarily from interest received on short-term bank deposits, and is recognised as earned.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__63": { "value": "NOTE 8 | INVESTMENTS IN JOINT VENTURES AND SUBSIDIARIESThe Group had the following subsidiaries at 31 December 2025Proportion of shares directly Name Place of business Nature of businessheld by parent (%)Kid Interi\u00f8r AS Norway Interior goods retailer 100Kid Logistikk AS Norway Logistics 100Kid Eiendom AS Norway Logistics 100Kid Sourcing AS Norway Sourcing of goods 100Hemtex AB Sweden Interior goods retailer 100Hemtex OY Finland Interior goods retailer 100Kid International Logistic AB Sweden Logistics 100All subsidiary undertakings are included in the consolidation. The Group had the following investments at 31 December 2025Place of Nature of Measurement Ownership Carrying NamebusinessrelationshipmethodshareamountTekstilpro AS Norway Investment Cost method 17% 5 Tekstilpro AS has been established to develop cost-efficient and competition-neutral textile return schemes aligned with the EU extended producer responsibility regulations. Kid ASA is participating to this development to strengthen industry collaboration, build competence, and work towards responsible textile waste management and circular solutions in the Norwegian market. The Group had the following joint ventures at 31 December 2025Place of Nature of Measurement Ownership Carrying NamebusinessrelationshipmethodshareamountPrognosgatan Holding AS Norway Joint venture Equity method 50% 4,375 Balance at 1 January 2025 34,331Dividend received \u201133,500This years result 3,544Balance at 31 December 2025 4,375As per year-end the the joint venture is reflected in the statement of financial position. Per 31 December 2025, the share of result from joint ventures is MNOK 3.5 (MNOK 33.3). The carrying amount is MNOK 4.4 (MNOK 34.3). Refer to note 21 for infomation for loans to JV.Commitments and contingent liabilities in respect of joint venturesA sales process of the warehouse property in Sweden through a sale of Prognosgatan Fastighets AB, a subsidiary of the joint venture, was completed by the end of 2024. The profit from the sale was recognised in Q4-24, with a preliminary settlement during Q1 2025 resulting in a dividend payment of MNOK 33,5. The final settlement is expected during 2026 in which the Group plans to liquidate the company.The warehouse property is an expansion of the warehouse in Viared, Bor\u00e5s which is leased by Kid International Logistic AB. The operations for Hemtex commenced from the new facilities during Q1 2025, and served all markets for the Kid Group during Q2 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__62": { "value": "NOTE 8 | INVESTMENTS IN JOINT VENTURES AND SUBSIDIARIESThe Group had the following subsidiaries at 31 December 2025Proportion of shares directly Name Place of business Nature of businessheld by parent (%)Kid Interi\u00f8r AS Norway Interior goods retailer 100Kid Logistikk AS Norway Logistics 100Kid Eiendom AS Norway Logistics 100Kid Sourcing AS Norway Sourcing of goods 100Hemtex AB Sweden Interior goods retailer 100Hemtex OY Finland Interior goods retailer 100Kid International Logistic AB Sweden Logistics 100All subsidiary undertakings are included in the consolidation. The Group had the following investments at 31 December 2025Place of Nature of Measurement Ownership Carrying NamebusinessrelationshipmethodshareamountTekstilpro AS Norway Investment Cost method 17% 5 Tekstilpro AS has been established to develop cost-efficient and competition-neutral textile return schemes aligned with the EU extended producer responsibility regulations. Kid ASA is participating to this development to strengthen industry collaboration, build competence, and work towards responsible textile waste management and circular solutions in the Norwegian market. The Group had the following joint ventures at 31 December 2025Place of Nature of Measurement Ownership Carrying NamebusinessrelationshipmethodshareamountPrognosgatan Holding AS Norway Joint venture Equity method 50% 4,375 Balance at 1 January 2025 34,331Dividend received \u201133,500This years result 3,544Balance at 31 December 2025 4,375As per year-end the the joint venture is reflected in the statement of financial position. Per 31 December 2025, the share of result from joint ventures is MNOK 3.5 (MNOK 33.3). The carrying amount is MNOK 4.4 (MNOK 34.3). Refer to note 21 for infomation for loans to JV.Commitments and contingent liabilities in respect of joint venturesA sales process of the warehouse property in Sweden through a sale of Prognosgatan Fastighets AB, a subsidiary of the joint venture, was completed by the end of 2024. The profit from the sale was recognised in Q4-24, with a preliminary settlement during Q1 2025 resulting in a dividend payment of MNOK 33,5. The final settlement is expected during 2026 in which the Group plans to liquidate the company.The warehouse property is an expansion of the warehouse in Viared, Bor\u00e5s which is leased by Kid International Logistic AB. The operations for Hemtex commenced from the new facilities during Q1 2025, and served all markets for the Kid Group during Q2 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__61": { "value": "NOTE 8 | INVESTMENTS IN JOINT VENTURES AND SUBSIDIARIESThe Group had the following subsidiaries at 31 December 2025Proportion of shares directly Name Place of business Nature of businessheld by parent (%)Kid Interi\u00f8r AS Norway Interior goods retailer 100Kid Logistikk AS Norway Logistics 100Kid Eiendom AS Norway Logistics 100Kid Sourcing AS Norway Sourcing of goods 100Hemtex AB Sweden Interior goods retailer 100Hemtex OY Finland Interior goods retailer 100Kid International Logistic AB Sweden Logistics 100All subsidiary undertakings are included in the consolidation. The Group had the following investments at 31 December 2025Place of Nature of Measurement Ownership Carrying NamebusinessrelationshipmethodshareamountTekstilpro AS Norway Investment Cost method 17% 5 Tekstilpro AS has been established to develop cost-efficient and competition-neutral textile return schemes aligned with the EU extended producer responsibility regulations. Kid ASA is participating to this development to strengthen industry collaboration, build competence, and work towards responsible textile waste management and circular solutions in the Norwegian market. The Group had the following joint ventures at 31 December 2025Place of Nature of Measurement Ownership Carrying NamebusinessrelationshipmethodshareamountPrognosgatan Holding AS Norway Joint venture Equity method 50% 4,375 Balance at 1 January 2025 34,331Dividend received \u201133,500This years result 3,544Balance at 31 December 2025 4,375As per year-end the the joint venture is reflected in the statement of financial position. Per 31 December 2025, the share of result from joint ventures is MNOK 3.5 (MNOK 33.3). The carrying amount is MNOK 4.4 (MNOK 34.3). Refer to note 21 for infomation for loans to JV.Commitments and contingent liabilities in respect of joint venturesA sales process of the warehouse property in Sweden through a sale of Prognosgatan Fastighets AB, a subsidiary of the joint venture, was completed by the end of 2024. The profit from the sale was recognised in Q4-24, with a preliminary settlement during Q1 2025 resulting in a dividend payment of MNOK 33,5. The final settlement is expected during 2026 in which the Group plans to liquidate the company.The warehouse property is an expansion of the warehouse in Viared, Bor\u00e5s which is leased by Kid International Logistic AB. The operations for Hemtex commenced from the new facilities during Q1 2025, and served all markets for the Kid Group during Q2 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__60": { "value": "NOTE 8 | INVESTMENTS IN JOINT VENTURES AND SUBSIDIARIESThe Group had the following subsidiaries at 31 December 2025Proportion of shares directly Name Place of business Nature of businessheld by parent (%)Kid Interi\u00f8r AS Norway Interior goods retailer 100Kid Logistikk AS Norway Logistics 100Kid Eiendom AS Norway Logistics 100Kid Sourcing AS Norway Sourcing of goods 100Hemtex AB Sweden Interior goods retailer 100Hemtex OY Finland Interior goods retailer 100Kid International Logistic AB Sweden Logistics 100All subsidiary undertakings are included in the consolidation. The Group had the following investments at 31 December 2025Place of Nature of Measurement Ownership Carrying NamebusinessrelationshipmethodshareamountTekstilpro AS Norway Investment Cost method 17% 5 Tekstilpro AS has been established to develop cost-efficient and competition-neutral textile return schemes aligned with the EU extended producer responsibility regulations. Kid ASA is participating to this development to strengthen industry collaboration, build competence, and work towards responsible textile waste management and circular solutions in the Norwegian market. The Group had the following joint ventures at 31 December 2025Place of Nature of Measurement Ownership Carrying NamebusinessrelationshipmethodshareamountPrognosgatan Holding AS Norway Joint venture Equity method 50% 4,375 Balance at 1 January 2025 34,331Dividend received \u201133,500This years result 3,544Balance at 31 December 2025 4,375As per year-end the the joint venture is reflected in the statement of financial position. Per 31 December 2025, the share of result from joint ventures is MNOK 3.5 (MNOK 33.3). The carrying amount is MNOK 4.4 (MNOK 34.3). Refer to note 21 for infomation for loans to JV.Commitments and contingent liabilities in respect of joint venturesA sales process of the warehouse property in Sweden through a sale of Prognosgatan Fastighets AB, a subsidiary of the joint venture, was completed by the end of 2024. The profit from the sale was recognised in Q4-24, with a preliminary settlement during Q1 2025 resulting in a dividend payment of MNOK 33,5. The final settlement is expected during 2026 in which the Group plans to liquidate the company.The warehouse property is an expansion of the warehouse in Viared, Bor\u00e5s which is leased by Kid International Logistic AB. The operations for Hemtex commenced from the new facilities during Q1 2025, and served all markets for the Kid Group during Q2 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__66": { "value": "NOTE 9 | TAXESThe tax expense for the period comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.2025 2024Current taxCurrent tax on profits for the year Norway 52,280 84,699Current tax on profits for the year Sweden* 10,499 20,794Total current tax in income tax expense 62,779 105,493*Of which is prepaid during the year. Refer to reconciliation of payable tax belowChanges in deferred tax related to income tax expense -4,167 -5,935Income tax expense 58,612 99,557Reconciliation between tax expense and product of accounting profit, multiplied by the applicable tax rate:2025 2024Profit before tax 287,859 498,149Tax calculated at domestic tax rate (22%) applicable to profits 63,329 109,593Tax effects of:Expenses not deductible for tax purposes/(Income not subject to tax) \u20115,049 \u20117,667Effect of different tax rates 331 \u20112,368Income tax expense 58,611 99,558Tax charge in percent of profit before tax 20% 20%Reconciliation of payable taxNorway Sweden TotalPayable tax 31.12.24 84,699 0 84,699Paid taxes during the year \u201184,581 \u201137,278 -121,860Payable tax on this years result 52,590 10,499 63,089Payable tax classified as short term receivables 26,779 26,779Payable tax 31.12.25 52,707 -0 52,707 The movement in deferred income tax assets and liabilities during the year, taking into consideration the offsetting of balances within the same tax jurisdiction, is as follows:Specification of deferred tax/deferred tax assetTrademark Right of and other use asset/intangible Lease At 31 December 2025 PP&Eassetsliability Derivatives Other SumDeferred tax assets/Deferred tax liabilities (\u2011) Norway 217 \u2011321,109 13,596 \u20115,922 1,440 \u2011311,777 Deferred tax assets/Deferred tax liabilities (\u2011) Sweden 11,749 \u201111,464 11,729 \u20115,162 6,852 Net deferred tax 11,966 -332,573 25,325 -5,922 -3,722 -304,925 Trademark Right of and other use asset/intangible Lease At 31 December 2024 PP&Eassetsliability Derivatives Other SumDeferred tax assets/Deferred tax liabilities (\u2011) Norway 2,115 \u2011321,109 10,417 \u201115,580 1,712 \u2011322,445 Deferred tax assets/Deferred tax liabilities (\u2011) Sweden 10,083 \u201111,800 8,192 \u20111,798 \u20114,860 \u2011183 Net deferred tax 12,198 -332,909 18,609 -17,378 -3,148 -322,628 The change in net deferred tax was: 2025 2024Net deferred tax opening balance \u2011322,628 \u2011305,625 Recognized in P&L \u20114,167 \u20115,935 Recognized in OCI 22 27,103 \u201121,387 Recognized directly in equity \u201114,821 \u20111,608 Translation differences 9,587 11,927 Net deferred tax closing balance -304,925 -322,628", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__65": { "value": "NOTE 9 | TAXESThe tax expense for the period comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.2025 2024Current taxCurrent tax on profits for the year Norway 52,280 84,699Current tax on profits for the year Sweden* 10,499 20,794Total current tax in income tax expense 62,779 105,493*Of which is prepaid during the year. Refer to reconciliation of payable tax belowChanges in deferred tax related to income tax expense -4,167 -5,935Income tax expense 58,612 99,557Reconciliation between tax expense and product of accounting profit, multiplied by the applicable tax rate:2025 2024Profit before tax 287,859 498,149Tax calculated at domestic tax rate (22%) applicable to profits 63,329 109,593Tax effects of:Expenses not deductible for tax purposes/(Income not subject to tax) \u20115,049 \u20117,667Effect of different tax rates 331 \u20112,368Income tax expense 58,611 99,558Tax charge in percent of profit before tax 20% 20%Reconciliation of payable taxNorway Sweden TotalPayable tax 31.12.24 84,699 0 84,699Paid taxes during the year \u201184,581 \u201137,278 -121,860Payable tax on this years result 52,590 10,499 63,089Payable tax classified as short term receivables 26,779 26,779Payable tax 31.12.25 52,707 -0 52,707 The movement in deferred income tax assets and liabilities during the year, taking into consideration the offsetting of balances within the same tax jurisdiction, is as follows:Specification of deferred tax/deferred tax assetTrademark Right of and other use asset/intangible Lease At 31 December 2025 PP&Eassetsliability Derivatives Other SumDeferred tax assets/Deferred tax liabilities (\u2011) Norway 217 \u2011321,109 13,596 \u20115,922 1,440 \u2011311,777 Deferred tax assets/Deferred tax liabilities (\u2011) Sweden 11,749 \u201111,464 11,729 \u20115,162 6,852 Net deferred tax 11,966 -332,573 25,325 -5,922 -3,722 -304,925 Trademark Right of and other use asset/intangible Lease At 31 December 2024 PP&Eassetsliability Derivatives Other SumDeferred tax assets/Deferred tax liabilities (\u2011) Norway 2,115 \u2011321,109 10,417 \u201115,580 1,712 \u2011322,445 Deferred tax assets/Deferred tax liabilities (\u2011) Sweden 10,083 \u201111,800 8,192 \u20111,798 \u20114,860 \u2011183 Net deferred tax 12,198 -332,909 18,609 -17,378 -3,148 -322,628 The change in net deferred tax was: 2025 2024Net deferred tax opening balance \u2011322,628 \u2011305,625 Recognized in P&L \u20114,167 \u20115,935 Recognized in OCI 22 27,103 \u201121,387 Recognized directly in equity \u201114,821 \u20111,608 Translation differences 9,587 11,927 Net deferred tax closing balance -304,925 -322,628", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__64": { "value": "NOTE 9 | TAXESThe tax expense for the period comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.2025 2024Current taxCurrent tax on profits for the year Norway 52,280 84,699Current tax on profits for the year Sweden* 10,499 20,794Total current tax in income tax expense 62,779 105,493*Of which is prepaid during the year. Refer to reconciliation of payable tax belowChanges in deferred tax related to income tax expense -4,167 -5,935Income tax expense 58,612 99,557Reconciliation between tax expense and product of accounting profit, multiplied by the applicable tax rate:2025 2024Profit before tax 287,859 498,149Tax calculated at domestic tax rate (22%) applicable to profits 63,329 109,593Tax effects of:Expenses not deductible for tax purposes/(Income not subject to tax) \u20115,049 \u20117,667Effect of different tax rates 331 \u20112,368Income tax expense 58,611 99,558Tax charge in percent of profit before tax 20% 20%Reconciliation of payable taxNorway Sweden TotalPayable tax 31.12.24 84,699 0 84,699Paid taxes during the year \u201184,581 \u201137,278 -121,860Payable tax on this years result 52,590 10,499 63,089Payable tax classified as short term receivables 26,779 26,779Payable tax 31.12.25 52,707 -0 52,707 The movement in deferred income tax assets and liabilities during the year, taking into consideration the offsetting of balances within the same tax jurisdiction, is as follows:Specification of deferred tax/deferred tax assetTrademark Right of and other use asset/intangible Lease At 31 December 2025 PP&Eassetsliability Derivatives Other SumDeferred tax assets/Deferred tax liabilities (\u2011) Norway 217 \u2011321,109 13,596 \u20115,922 1,440 \u2011311,777 Deferred tax assets/Deferred tax liabilities (\u2011) Sweden 11,749 \u201111,464 11,729 \u20115,162 6,852 Net deferred tax 11,966 -332,573 25,325 -5,922 -3,722 -304,925 Trademark Right of and other use asset/intangible Lease At 31 December 2024 PP&Eassetsliability Derivatives Other SumDeferred tax assets/Deferred tax liabilities (\u2011) Norway 2,115 \u2011321,109 10,417 \u201115,580 1,712 \u2011322,445 Deferred tax assets/Deferred tax liabilities (\u2011) Sweden 10,083 \u201111,800 8,192 \u20111,798 \u20114,860 \u2011183 Net deferred tax 12,198 -332,909 18,609 -17,378 -3,148 -322,628 The change in net deferred tax was: 2025 2024Net deferred tax opening balance \u2011322,628 \u2011305,625 Recognized in P&L \u20114,167 \u20115,935 Recognized in OCI 22 27,103 \u201121,387 Recognized directly in equity \u201114,821 \u20111,608 Translation differences 9,587 11,927 Net deferred tax closing balance -304,925 -322,628", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__68": { "value": "The tax expense for the period comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__67": { "value": "The tax expense for the period comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__69": { "value": "NOTE 10 | EARNINGS PER SHAREThere exists only one class of shares. The Group has no instruments that would have a dilutive effect on earnings per share. Accordingly, basic and diluted earnings per share are identical.2025 2024Weighted average number of shares 40,645,162 40 645,162Net profit for the year 229,248 398,591Earnings per share (basic and diluted) (Expressed in NOK per share) 5.64 9.81Dividends per share paid in May 5.00 3.50Dividends per share paid in November 2.5 3.00*See note 3.2 for proposed dividend at year end. Dividend distributions to the shareholders is recognised as a liability in the Group financial statements in the period in which the dividends are approved by the shareholders at the annual shareholder meeting.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__72": { "value": "NOTE 11 | PROPERTY, PLANT AND EQUIPMENTProperty, plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Cost may also include transfers from equity of any gains/losses on qualifying cash flow hedges of foreign currency purchases of property, plant and equipment. Depreciation on assets is calculated using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives, as follows:Leased movables and shop fittings 5 yearsFixtures 3-5 yearsAssets under Fixtures and Autostore TotalconstructionfittingsYear ended 31 December 2025Opening net book amount 64,478 283,005 36,009 383,495Additions 12,777 179,243 11,404 203,424Depreciation charge 0 \u2011101,857 \u20119,169 \u2011111,026Currency translation differences 0 9,348 1,954 11,302Closing net book amount 77,255 369,739 40,199 487,194At 31 December 2025Cost or valuation 77,255 1,199,960 85,424 1,362,639Accumulated depreciation 0 \u2011840,808 \u201146,980 \u2011887,788Currency translation differences 0 10,587 1,754 12,341Net book amount 77,255 369,738 40,198 487,193Year ended 31 December 2024Opening net book amount 40,724 214,726 47,726 303,178Additions 23,754 145,712 0 169,466Reclassifications 0 \u2011 0 0Depreciation charge \u2011 \u201184,641 \u201112,372 \u201197,013Currency translation differences \u2011 7,208 655 7,863Closing net book amount 64,478 283,005 36,009 383,495At 31 December 2024Cost or valuation 64,478 1,020,717 74,020 1,159,216Accumulated depreciation \u2011 \u2011738,951 \u201137,811 \u2011776,761Currency translation differences \u2011 1,239 \u2011200 1,039Net book amount 64,478 283,005 36,009 383,495Assets under construction relates to fixed assets not ready for use, mainly related to store refurbishings. As such, these items are not depreciated until ready for use. An asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater than its estimated recoverable amount. Indicators of impairment of property, plant and equipment have been assessed and management concluded that there were no indicators as per 31 December 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__71": { "value": "NOTE 11 | PROPERTY, PLANT AND EQUIPMENTProperty, plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Cost may also include transfers from equity of any gains/losses on qualifying cash flow hedges of foreign currency purchases of property, plant and equipment. Depreciation on assets is calculated using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives, as follows:Leased movables and shop fittings 5 yearsFixtures 3-5 yearsAssets under Fixtures and Autostore TotalconstructionfittingsYear ended 31 December 2025Opening net book amount 64,478 283,005 36,009 383,495Additions 12,777 179,243 11,404 203,424Depreciation charge 0 \u2011101,857 \u20119,169 \u2011111,026Currency translation differences 0 9,348 1,954 11,302Closing net book amount 77,255 369,739 40,199 487,194At 31 December 2025Cost or valuation 77,255 1,199,960 85,424 1,362,639Accumulated depreciation 0 \u2011840,808 \u201146,980 \u2011887,788Currency translation differences 0 10,587 1,754 12,341Net book amount 77,255 369,738 40,198 487,193Year ended 31 December 2024Opening net book amount 40,724 214,726 47,726 303,178Additions 23,754 145,712 0 169,466Reclassifications 0 \u2011 0 0Depreciation charge \u2011 \u201184,641 \u201112,372 \u201197,013Currency translation differences \u2011 7,208 655 7,863Closing net book amount 64,478 283,005 36,009 383,495At 31 December 2024Cost or valuation 64,478 1,020,717 74,020 1,159,216Accumulated depreciation \u2011 \u2011738,951 \u201137,811 \u2011776,761Currency translation differences \u2011 1,239 \u2011200 1,039Net book amount 64,478 283,005 36,009 383,495Assets under construction relates to fixed assets not ready for use, mainly related to store refurbishings. As such, these items are not depreciated until ready for use. An asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater than its estimated recoverable amount. Indicators of impairment of property, plant and equipment have been assessed and management concluded that there were no indicators as per 31 December 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__74": { "value": "Property, plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Cost may also include transfers from equity of any gains/losses on qualifying cash flow hedges of foreign currency purchases of property, plant and equipment. Depreciation on assets is calculated using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives, as follows:Leased movables and shop fittings 5 yearsFixtures 3-5 years", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__73": { "value": "Property, plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Cost may also include transfers from equity of any gains/losses on qualifying cash flow hedges of foreign currency purchases of property, plant and equipment. Depreciation on assets is calculated using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives, as follows:Leased movables and shop fittings 5 yearsFixtures 3-5 years", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__78": { "value": "NOTE 12 | INTANGIBLE ASSETSGoodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is not amortised but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, being the operating segments KID and Hemtex.Separately acquired trademarks and licences are shown at historical cost. Trademarks and licences acquired in a business combination are recognised at fair value at the acquisition date. Amortisation is calculated using the straight-line method to allocate the cost of licences over their estimated useful lives of 9 to 10 years. Trademarks (\"Kid Interior\" brand name) have an indefinite useful life.Acquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring into use the specific software. These costs are amortised over their estimated useful lives of four to seven years.Cost Software Trademark Goodwill TotalAt 1 January 2024 84,069 1,513,851 70,169 1,668,090 Additions 25,869 25,869 Currency translation differences 87 873 1,129 2,089 As at 31 December 2024 110,025 1,514,724 71,298 1,696,050 Additions 49,635 49,635 Reclassification \u2011 Currency translation differences 520 3 487 4,509 8,516 As at 31 December 2025 160,180 1,518,211 75,807 1,754,201 Accumulated amortisation and impairmentAt 1 January 2024 \u201137,367 \u2011 \u2011 \u201137,367 Amortisation charge \u201117,721 \u2011 \u2011 \u201117,721 As at 31 December 2024 -55,088 - - -55,088 At 1 January 2025 \u201155,088 \u2011 \u2011 \u201155,088 Amortisation charge \u201123,252 \u2011 \u2011 \u201123,252 As at 31 December 2025 -78,340 - - -78,340 Net book valueCost 110,025 1,514,724 71,298 1,696,050 Accumulated amortisation and impairment \u201155,088 \u2011 \u2011 \u201155,088 As at 31 December 2024 54,934 1,514,724 71,298 1,640,955 Cost 160,180 1,518,211 75,807 1,754,198 Accumulated amortisation and impairment \u201178,340 \u2011 \u2011 \u201178,340 As at 31 December 2025 81,837 1,518,211 75,807 1,675,855 Useful life 4-7 years Indefinite IndefiniteImpairment tests for trademark and goodwillThe group tests whether trademark and goodwill has suffered any impairment on an annual basis. The recoverable amount is determined based on value-in-use calculations which require the use of assumptions. The calculations use cash flow projections based on financial budgets and assumptions approved by board covering a five-year period. Cash flows beyond the five-year period are extrapolated using an estimated growth rate of 1.5% (1.5%). These growth rates are consistent with forecasts included in industry reports.Trademark Kid InteriorThe trademark Kid was acquired in 2005 and is related to the original cost of the subsidiaries and the company brand Kid Interi\u00f8r. Kid Interi\u00f8r was founded in 1937 and has long traditions within its business area. Kid Interi\u00f8r is a well known brand among the population in Norway and there is a clear intention to retain and further develop this brand. As a consequence, the brand name is not amortised, but tested for impairment annually.The following table sets out the key assumptions used in the impairment test: 2025 2024Sales volume (% annual growth rate) 3.0 3.0 Gross margin (%) 61.0 61.0 Other operating costs (%) 45.9 43.8 Annual capital expenditure (MNOK) 75.0 80.0Discount rate pre tax (%) 8.3 9.5 The recoverable amount of the trademark is estimated to be MNOK 2,898.5 (2024 \u2013 MNOK 2,561.7). This exceeds the carrying amount of the trademark Kid Interi\u00f8r at 31 December 2025 which is MNOK 1,460 (2024 \u2013 MNOK 1,460).The recoverable amount of the trademark would equal the carrying amount if the key assumptions were to change as follows: 2025 2024From To From ToSales volume (% annual growth rate) 3.0 \u20111.0 3.0 \u20111.5Budgeted gross margin (%) 61.0 53.5 61.0 53.5Discount rate pre tax (%) 9.5 18.5 9.5 20.3The Directors and management have considered and assessed reasonably possible changes for other key assumptions and have not identified any instances that could cause the carrying amount of the trademark to exceed its recoverable amount. These considerations and assessments includes sustainability topics with possible financial materiality. Trademark and goodwill HemtexThe trademark Hemtex was acquired in May 2019 and relates to the Swedish interior goods retailer Hemtex International and its subsidiaries in Finland and Estonia. Hemtex was founded in 1973 and has long traditions within its business area. Hemtex is a well known brand among the population and there is a clear intention to retain and further develop this brand. As a consequence, the brand name is not amortised, but will be tested for impairment annually. The group has tested whether the trademark and goodwill for impairment at year end. The following table sets out the key assumptions used in the impairment test: 2025 2024Sales volume (% annual growth rate) 3.0 3.0Gross margin (%) 61.0 61.0Other operating costs (% of revenue) 50.7 47.5Annual capital expenditure (MNOK) 50.0 50.0Discount rate pre tax (%) 7.1 8.4 The recoverable amount of the trademark and goodwill is estimated to be MNOK 1 661 (MNOK 2 051). This exceeds the carrying amount of the trademark and goodwill in Hemtex at 31 December 2025 which is MNOK 134,4 (MNOK 126.4).The recoverable amount of the trademark and goodwill would equal its carrying amount if the key assumptions were to change as follows:2025 2024From To From ToSales volume (% annual growth rate) 3.0 \u20111.5 3.0 \u20111.5Budgeted gross margin (%) 61.0 55.5 61.0 52.5Discount rate pre tax (%) 10.2 25.0 10.2 47.0The Directors and management have considered and assessed reasonably possible changes for other key assumptions and have not identified any instances that could cause the carrying amount of the trademark to exceed its recoverable amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__77": { "value": "NOTE 12 | INTANGIBLE ASSETSGoodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is not amortised but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, being the operating segments KID and Hemtex.Separately acquired trademarks and licences are shown at historical cost. Trademarks and licences acquired in a business combination are recognised at fair value at the acquisition date. Amortisation is calculated using the straight-line method to allocate the cost of licences over their estimated useful lives of 9 to 10 years. Trademarks (\"Kid Interior\" brand name) have an indefinite useful life.Acquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring into use the specific software. These costs are amortised over their estimated useful lives of four to seven years.Cost Software Trademark Goodwill TotalAt 1 January 2024 84,069 1,513,851 70,169 1,668,090 Additions 25,869 25,869 Currency translation differences 87 873 1,129 2,089 As at 31 December 2024 110,025 1,514,724 71,298 1,696,050 Additions 49,635 49,635 Reclassification \u2011 Currency translation differences 520 3 487 4,509 8,516 As at 31 December 2025 160,180 1,518,211 75,807 1,754,201 Accumulated amortisation and impairmentAt 1 January 2024 \u201137,367 \u2011 \u2011 \u201137,367 Amortisation charge \u201117,721 \u2011 \u2011 \u201117,721 As at 31 December 2024 -55,088 - - -55,088 At 1 January 2025 \u201155,088 \u2011 \u2011 \u201155,088 Amortisation charge \u201123,252 \u2011 \u2011 \u201123,252 As at 31 December 2025 -78,340 - - -78,340 Net book valueCost 110,025 1,514,724 71,298 1,696,050 Accumulated amortisation and impairment \u201155,088 \u2011 \u2011 \u201155,088 As at 31 December 2024 54,934 1,514,724 71,298 1,640,955 Cost 160,180 1,518,211 75,807 1,754,198 Accumulated amortisation and impairment \u201178,340 \u2011 \u2011 \u201178,340 As at 31 December 2025 81,837 1,518,211 75,807 1,675,855 Useful life 4-7 years Indefinite IndefiniteImpairment tests for trademark and goodwillThe group tests whether trademark and goodwill has suffered any impairment on an annual basis. The recoverable amount is determined based on value-in-use calculations which require the use of assumptions. The calculations use cash flow projections based on financial budgets and assumptions approved by board covering a five-year period. Cash flows beyond the five-year period are extrapolated using an estimated growth rate of 1.5% (1.5%). These growth rates are consistent with forecasts included in industry reports.Trademark Kid InteriorThe trademark Kid was acquired in 2005 and is related to the original cost of the subsidiaries and the company brand Kid Interi\u00f8r. Kid Interi\u00f8r was founded in 1937 and has long traditions within its business area. Kid Interi\u00f8r is a well known brand among the population in Norway and there is a clear intention to retain and further develop this brand. As a consequence, the brand name is not amortised, but tested for impairment annually.The following table sets out the key assumptions used in the impairment test: 2025 2024Sales volume (% annual growth rate) 3.0 3.0 Gross margin (%) 61.0 61.0 Other operating costs (%) 45.9 43.8 Annual capital expenditure (MNOK) 75.0 80.0Discount rate pre tax (%) 8.3 9.5 The recoverable amount of the trademark is estimated to be MNOK 2,898.5 (2024 \u2013 MNOK 2,561.7). This exceeds the carrying amount of the trademark Kid Interi\u00f8r at 31 December 2025 which is MNOK 1,460 (2024 \u2013 MNOK 1,460).The recoverable amount of the trademark would equal the carrying amount if the key assumptions were to change as follows: 2025 2024From To From ToSales volume (% annual growth rate) 3.0 \u20111.0 3.0 \u20111.5Budgeted gross margin (%) 61.0 53.5 61.0 53.5Discount rate pre tax (%) 9.5 18.5 9.5 20.3The Directors and management have considered and assessed reasonably possible changes for other key assumptions and have not identified any instances that could cause the carrying amount of the trademark to exceed its recoverable amount. These considerations and assessments includes sustainability topics with possible financial materiality. Trademark and goodwill HemtexThe trademark Hemtex was acquired in May 2019 and relates to the Swedish interior goods retailer Hemtex International and its subsidiaries in Finland and Estonia. Hemtex was founded in 1973 and has long traditions within its business area. Hemtex is a well known brand among the population and there is a clear intention to retain and further develop this brand. As a consequence, the brand name is not amortised, but will be tested for impairment annually. The group has tested whether the trademark and goodwill for impairment at year end. The following table sets out the key assumptions used in the impairment test: 2025 2024Sales volume (% annual growth rate) 3.0 3.0Gross margin (%) 61.0 61.0Other operating costs (% of revenue) 50.7 47.5Annual capital expenditure (MNOK) 50.0 50.0Discount rate pre tax (%) 7.1 8.4 The recoverable amount of the trademark and goodwill is estimated to be MNOK 1 661 (MNOK 2 051). This exceeds the carrying amount of the trademark and goodwill in Hemtex at 31 December 2025 which is MNOK 134,4 (MNOK 126.4).The recoverable amount of the trademark and goodwill would equal its carrying amount if the key assumptions were to change as follows:2025 2024From To From ToSales volume (% annual growth rate) 3.0 \u20111.5 3.0 \u20111.5Budgeted gross margin (%) 61.0 55.5 61.0 52.5Discount rate pre tax (%) 10.2 25.0 10.2 47.0The Directors and management have considered and assessed reasonably possible changes for other key assumptions and have not identified any instances that could cause the carrying amount of the trademark to exceed its recoverable amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__76": { "value": "NOTE 12 | INTANGIBLE ASSETSGoodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is not amortised but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, being the operating segments KID and Hemtex.Separately acquired trademarks and licences are shown at historical cost. Trademarks and licences acquired in a business combination are recognised at fair value at the acquisition date. Amortisation is calculated using the straight-line method to allocate the cost of licences over their estimated useful lives of 9 to 10 years. Trademarks (\"Kid Interior\" brand name) have an indefinite useful life.Acquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring into use the specific software. These costs are amortised over their estimated useful lives of four to seven years.Cost Software Trademark Goodwill TotalAt 1 January 2024 84,069 1,513,851 70,169 1,668,090 Additions 25,869 25,869 Currency translation differences 87 873 1,129 2,089 As at 31 December 2024 110,025 1,514,724 71,298 1,696,050 Additions 49,635 49,635 Reclassification \u2011 Currency translation differences 520 3 487 4,509 8,516 As at 31 December 2025 160,180 1,518,211 75,807 1,754,201 Accumulated amortisation and impairmentAt 1 January 2024 \u201137,367 \u2011 \u2011 \u201137,367 Amortisation charge \u201117,721 \u2011 \u2011 \u201117,721 As at 31 December 2024 -55,088 - - -55,088 At 1 January 2025 \u201155,088 \u2011 \u2011 \u201155,088 Amortisation charge \u201123,252 \u2011 \u2011 \u201123,252 As at 31 December 2025 -78,340 - - -78,340 Net book valueCost 110,025 1,514,724 71,298 1,696,050 Accumulated amortisation and impairment \u201155,088 \u2011 \u2011 \u201155,088 As at 31 December 2024 54,934 1,514,724 71,298 1,640,955 Cost 160,180 1,518,211 75,807 1,754,198 Accumulated amortisation and impairment \u201178,340 \u2011 \u2011 \u201178,340 As at 31 December 2025 81,837 1,518,211 75,807 1,675,855 Useful life 4-7 years Indefinite IndefiniteImpairment tests for trademark and goodwillThe group tests whether trademark and goodwill has suffered any impairment on an annual basis. The recoverable amount is determined based on value-in-use calculations which require the use of assumptions. The calculations use cash flow projections based on financial budgets and assumptions approved by board covering a five-year period. Cash flows beyond the five-year period are extrapolated using an estimated growth rate of 1.5% (1.5%). These growth rates are consistent with forecasts included in industry reports.Trademark Kid InteriorThe trademark Kid was acquired in 2005 and is related to the original cost of the subsidiaries and the company brand Kid Interi\u00f8r. Kid Interi\u00f8r was founded in 1937 and has long traditions within its business area. Kid Interi\u00f8r is a well known brand among the population in Norway and there is a clear intention to retain and further develop this brand. As a consequence, the brand name is not amortised, but tested for impairment annually.The following table sets out the key assumptions used in the impairment test: 2025 2024Sales volume (% annual growth rate) 3.0 3.0 Gross margin (%) 61.0 61.0 Other operating costs (%) 45.9 43.8 Annual capital expenditure (MNOK) 75.0 80.0Discount rate pre tax (%) 8.3 9.5 The recoverable amount of the trademark is estimated to be MNOK 2,898.5 (2024 \u2013 MNOK 2,561.7). This exceeds the carrying amount of the trademark Kid Interi\u00f8r at 31 December 2025 which is MNOK 1,460 (2024 \u2013 MNOK 1,460).The recoverable amount of the trademark would equal the carrying amount if the key assumptions were to change as follows: 2025 2024From To From ToSales volume (% annual growth rate) 3.0 \u20111.0 3.0 \u20111.5Budgeted gross margin (%) 61.0 53.5 61.0 53.5Discount rate pre tax (%) 9.5 18.5 9.5 20.3The Directors and management have considered and assessed reasonably possible changes for other key assumptions and have not identified any instances that could cause the carrying amount of the trademark to exceed its recoverable amount. These considerations and assessments includes sustainability topics with possible financial materiality. Trademark and goodwill HemtexThe trademark Hemtex was acquired in May 2019 and relates to the Swedish interior goods retailer Hemtex International and its subsidiaries in Finland and Estonia. Hemtex was founded in 1973 and has long traditions within its business area. Hemtex is a well known brand among the population and there is a clear intention to retain and further develop this brand. As a consequence, the brand name is not amortised, but will be tested for impairment annually. The group has tested whether the trademark and goodwill for impairment at year end. The following table sets out the key assumptions used in the impairment test: 2025 2024Sales volume (% annual growth rate) 3.0 3.0Gross margin (%) 61.0 61.0Other operating costs (% of revenue) 50.7 47.5Annual capital expenditure (MNOK) 50.0 50.0Discount rate pre tax (%) 7.1 8.4 The recoverable amount of the trademark and goodwill is estimated to be MNOK 1 661 (MNOK 2 051). This exceeds the carrying amount of the trademark and goodwill in Hemtex at 31 December 2025 which is MNOK 134,4 (MNOK 126.4).The recoverable amount of the trademark and goodwill would equal its carrying amount if the key assumptions were to change as follows:2025 2024From To From ToSales volume (% annual growth rate) 3.0 \u20111.5 3.0 \u20111.5Budgeted gross margin (%) 61.0 55.5 61.0 52.5Discount rate pre tax (%) 10.2 25.0 10.2 47.0The Directors and management have considered and assessed reasonably possible changes for other key assumptions and have not identified any instances that could cause the carrying amount of the trademark to exceed its recoverable amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__75": { "value": "NOTE 12 | INTANGIBLE ASSETSGoodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is not amortised but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, being the operating segments KID and Hemtex.Separately acquired trademarks and licences are shown at historical cost. Trademarks and licences acquired in a business combination are recognised at fair value at the acquisition date. Amortisation is calculated using the straight-line method to allocate the cost of licences over their estimated useful lives of 9 to 10 years. Trademarks (\"Kid Interior\" brand name) have an indefinite useful life.Acquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring into use the specific software. These costs are amortised over their estimated useful lives of four to seven years.Cost Software Trademark Goodwill TotalAt 1 January 2024 84,069 1,513,851 70,169 1,668,090 Additions 25,869 25,869 Currency translation differences 87 873 1,129 2,089 As at 31 December 2024 110,025 1,514,724 71,298 1,696,050 Additions 49,635 49,635 Reclassification \u2011 Currency translation differences 520 3 487 4,509 8,516 As at 31 December 2025 160,180 1,518,211 75,807 1,754,201 Accumulated amortisation and impairmentAt 1 January 2024 \u201137,367 \u2011 \u2011 \u201137,367 Amortisation charge \u201117,721 \u2011 \u2011 \u201117,721 As at 31 December 2024 -55,088 - - -55,088 At 1 January 2025 \u201155,088 \u2011 \u2011 \u201155,088 Amortisation charge \u201123,252 \u2011 \u2011 \u201123,252 As at 31 December 2025 -78,340 - - -78,340 Net book valueCost 110,025 1,514,724 71,298 1,696,050 Accumulated amortisation and impairment \u201155,088 \u2011 \u2011 \u201155,088 As at 31 December 2024 54,934 1,514,724 71,298 1,640,955 Cost 160,180 1,518,211 75,807 1,754,198 Accumulated amortisation and impairment \u201178,340 \u2011 \u2011 \u201178,340 As at 31 December 2025 81,837 1,518,211 75,807 1,675,855 Useful life 4-7 years Indefinite IndefiniteImpairment tests for trademark and goodwillThe group tests whether trademark and goodwill has suffered any impairment on an annual basis. The recoverable amount is determined based on value-in-use calculations which require the use of assumptions. The calculations use cash flow projections based on financial budgets and assumptions approved by board covering a five-year period. Cash flows beyond the five-year period are extrapolated using an estimated growth rate of 1.5% (1.5%). These growth rates are consistent with forecasts included in industry reports.Trademark Kid InteriorThe trademark Kid was acquired in 2005 and is related to the original cost of the subsidiaries and the company brand Kid Interi\u00f8r. Kid Interi\u00f8r was founded in 1937 and has long traditions within its business area. Kid Interi\u00f8r is a well known brand among the population in Norway and there is a clear intention to retain and further develop this brand. As a consequence, the brand name is not amortised, but tested for impairment annually.The following table sets out the key assumptions used in the impairment test: 2025 2024Sales volume (% annual growth rate) 3.0 3.0 Gross margin (%) 61.0 61.0 Other operating costs (%) 45.9 43.8 Annual capital expenditure (MNOK) 75.0 80.0Discount rate pre tax (%) 8.3 9.5 The recoverable amount of the trademark is estimated to be MNOK 2,898.5 (2024 \u2013 MNOK 2,561.7). This exceeds the carrying amount of the trademark Kid Interi\u00f8r at 31 December 2025 which is MNOK 1,460 (2024 \u2013 MNOK 1,460).The recoverable amount of the trademark would equal the carrying amount if the key assumptions were to change as follows: 2025 2024From To From ToSales volume (% annual growth rate) 3.0 \u20111.0 3.0 \u20111.5Budgeted gross margin (%) 61.0 53.5 61.0 53.5Discount rate pre tax (%) 9.5 18.5 9.5 20.3The Directors and management have considered and assessed reasonably possible changes for other key assumptions and have not identified any instances that could cause the carrying amount of the trademark to exceed its recoverable amount. These considerations and assessments includes sustainability topics with possible financial materiality. Trademark and goodwill HemtexThe trademark Hemtex was acquired in May 2019 and relates to the Swedish interior goods retailer Hemtex International and its subsidiaries in Finland and Estonia. Hemtex was founded in 1973 and has long traditions within its business area. Hemtex is a well known brand among the population and there is a clear intention to retain and further develop this brand. As a consequence, the brand name is not amortised, but will be tested for impairment annually. The group has tested whether the trademark and goodwill for impairment at year end. The following table sets out the key assumptions used in the impairment test: 2025 2024Sales volume (% annual growth rate) 3.0 3.0Gross margin (%) 61.0 61.0Other operating costs (% of revenue) 50.7 47.5Annual capital expenditure (MNOK) 50.0 50.0Discount rate pre tax (%) 7.1 8.4 The recoverable amount of the trademark and goodwill is estimated to be MNOK 1 661 (MNOK 2 051). This exceeds the carrying amount of the trademark and goodwill in Hemtex at 31 December 2025 which is MNOK 134,4 (MNOK 126.4).The recoverable amount of the trademark and goodwill would equal its carrying amount if the key assumptions were to change as follows:2025 2024From To From ToSales volume (% annual growth rate) 3.0 \u20111.5 3.0 \u20111.5Budgeted gross margin (%) 61.0 55.5 61.0 52.5Discount rate pre tax (%) 10.2 25.0 10.2 47.0The Directors and management have considered and assessed reasonably possible changes for other key assumptions and have not identified any instances that could cause the carrying amount of the trademark to exceed its recoverable amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__80": { "value": "Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is not amortised but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, being the operating segments KID and Hemtex.Separately acquired trademarks and licences are shown at historical cost. Trademarks and licences acquired in a business combination are recognised at fair value at the acquisition date. Amortisation is calculated using the straight-line method to allocate the cost of licences over their estimated useful lives of 9 to 10 years. Trademarks (\"Kid Interior\" brand name) have an indefinite useful life.Acquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring into use the specific software. These costs are amortised over their estimated useful lives of four to seven years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__79": { "value": "Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is not amortised but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, being the operating segments KID and Hemtex.Separately acquired trademarks and licences are shown at historical cost. Trademarks and licences acquired in a business combination are recognised at fair value at the acquisition date. Amortisation is calculated using the straight-line method to allocate the cost of licences over their estimated useful lives of 9 to 10 years. Trademarks (\"Kid Interior\" brand name) have an indefinite useful life.Acquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring into use the specific software. These costs are amortised over their estimated useful lives of four to seven years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__90-1": { "value": "NOTE 13 | FINANCIAL INSTRUMENTSThe Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI. 13.1 Financial instruments by category31 December 2025Financial assets (derivatives not Financial designated as assets (cash flow instruments for hedge derivatives) hedge accountin) at Financial assets at at fair value over fair value amortised costOCIover P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 28,569 \u2011 28,569Trade receivables 27,415 \u2011 \u2011 27,415Cash and bank deposits 0 \u2011 \u2011 0Total 27,415 28,569 0 55,984Financial assets (derivatives not Financial liabilities designated as (cash flow hedge instruments for Other financial derivatives) hedge accountin) liabilities at at fair value over at fair value amortised costOCIover P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 579,984 \u2011 \u2011 579,984Long term lease liability 979,978 \u2011 \u2011 979,978Short term liabilities to financial institutions 142,388 \u2011 \u2011 142,388Short term lease liability 402,989 \u2011 \u2011 402,989Derivatives \u2011 5,961 \u2011 5,961Trade creditors 193,188 \u2011 \u2011 193,188Total 2,298,527 5,961 \u2011 2,304,48831 December 2024Financial assets Financial (derivatives not assets (cash flow designated as hedge derivatives) instruments for Financial assets at at fair value over hedge accountin) at amortised costOCIfair value over P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 76,057 \u2011 76,057Trade receivables 31,511 \u2011 \u2011 31,511Cash and bank deposits 228,534 \u2011 \u2011 228,534Total 260,044 76,057 0 336,102Financial assets (derivatives not Financial liabilities designated as Other financial (cash flow hedge instruments for liabilities at derivatives) at fair hedge accountin) at amortised costvalue over OCIfair value over P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 461,668 \u2011 \u2011 461,668Long term lease liability 891,620 \u2011 \u2011 891,620Short term liabilities to financial institutions 30,000 \u2011 \u2011 30,000Short term lease liability 354,093 \u2011 \u2011 354,093Derivatives \u2011 169 \u2011 169Trade creditors 235,910 \u2011 \u2011 235,910Total 1,973,291 169 - 1,973,460NOTE 18 | LIABILITIES TO FINANCIAL INSTITUTIONSBorrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the income statement over the period of the borrowings using the effective interest method. Fees and commission costs paid on the establishment and maintenance of short-term bank borrowing facilities are recognised as bank transaction costs in the accounting period when the costs are paid. These costs are not amortised and deferred as the loans are usually re-paid within a few months. 2025 2024Long termBank loans 579,984 461,668Total long term liabilities to financial institutions 579,984 461,668Short termBank loans 142,388 30,000Total short term liabilities to financial institutions 142,388 30,000Total liabilities to financial institutions 722,372 491,668(a) Bank loansDuring 2025 the revolving credit facility as well as the bank overdraft was increased to MNOK 300 and a seasonal overdraft facility of MNOK 100 was granted. Furthermore, the term loan was increased by MNOK 148. 2025 Utilised 31.12.2025 Facility Maturity RepaymentMNOK 30 in Term loan 610,000 610,000 30.03.2028*annual installmentsRevolving credit facility \u2011 300,000 30.03.2028 At maturitySeasonal overdraft \u2011 100,000 3 monthsFacility At maturityOverdraft 112,388 300,000 12 months At maturity*The agreement with Nordea includes two optional one-year extension periods. If both options are exercised, the latest possible maturity date will be 30 March 2030. 2024 Utilised 31.12.2024 Facility Maturity RepaymentMNOK 30 in Term loan 491,700 491,700 15.05.2026annual installmentsMNOK 25 in New term loan \u2011 125,000 01.05.2027annual installmentsRevolving credit facility \u2011 125,000 27.04.2026 At maturityOverdraft \u2011 247,000 12 months At maturityTNOK 395,000 (included in the 1-5 years in table below) of the external loan with floating interest rate is swapped to a fixed interest rate of 1.876% by means of interest rate derivatives to maintain the desired split between fixed and floating interest rates and is subject to hedge accounting.The bank loans are secured by 100% of the shares in Kid Interior AS. The bank overdraft are secured by inventory, trade receivables, property, plant and equipment, 100% of the shares in Kid Logistikk AS and the rental agreement related to the HQ in Lier.The exposure of the Group\u2019s loans to interest rate changes and the contractual re-pricing dates at the end of thereporting period are as follows:2025 20246 months or less 10,000 10,0006\u201112 months 132,388 20,0001\u20115 years 579,984 461,668Total liabilities to financial institutions 722,372 491,668The carrying amounts and fair value of the loans are as follows:2025 2024Bank loans 722,372 491,668Total carrying amount of liabilities to financial institutions 722,372 491,668The fair value of current loans equals their carrying amount, as the loans bear a floating interest priced at market rate.Included in the 1-5 years category in the table above is a TNOK 610,000 loan, where the group entered an interest swap agreement in 2019 covering TNOK 395,000. The carrying amounts of the Group's loans are denominated in the following currencies:2025 2024NOK 722,372 491,668Total 722,372 491,668The Group has the following granted loan facilities and guarantees:2025 2024Term loan \u2011 125,000 Revolving credit facility 300,000 230,000 Unused bank overdraft 134,612 247,000 Employee tax guarantee 30,000 27,300 Letter of credit limit 115,000 115,000 Following covenants is regulated by contract:Interval Limit 2025 Limit 2024NIBD/EBITDA incl IFRS 16 annually 2.25 2.25EBITDA Last twelve months (in NOK millions) incl IFRS 16 quarterly 300 300The Group has been compliant with covenants at all intervals.NOTE 23 | NET DEBT RECONCILIATIONThe below table sets out an overview over net debt.2025 2024Cash and cash equivalents 0 228,534 Borrowings \u2011 repayable within one year (including overdraft) \u2011142,388 \u201130,000Borrowings \u2011 repayable after one year \u2011579,984 \u2011461,668Lease liabilities \u2011 payed within one year \u2011402,989 \u2011354,093Lease liabilities \u2011 payed after one year \u2011979,978 \u2011891,620Net debt -2,105,339 -1,508,848Cash and liquid investments 0 228,534Gross debt \u2011 fixed interest rates \u2011722,372 \u2011491,668Gross debt \u2011 variable interest rates \u2011 0Lease liabilities \u20111,382,967 \u20111,245,714Net debt -2,105,339 -1,508,848Cash / bank Lease liabilty Borrowings Total debtoverdraft Total net debtOpening balanse at 1 January 2025 -1,245,713 -491,668 -1,737,381 228,534 -1,508,848 Cash flows \u2011 \u2011 \u2011 \u2011236,601 \u2011236,601 Proceeds from borrowings \u2011 \u2011560,388 \u2011560,388 \u2011 \u2011560,388 Repayment of principals 387,889 330,000 717,889 \u2011 717,889 Non Cashflow activities - New lease liabilities \u2011515,917 \u2011 \u2011515,917 \u2011 \u2011515,917 Foreign exchange adjustments and other \u20119,226 \u2011316 \u20119,542 8,067 \u20111,475 adjustmentsClosing balanse at 31 December 2025 -1,382,968 -722,372 -2,105,340 0 -2,105,339 Opening balanse at 1 January 2024 -1,084,927 -521,661 -1,606,588 225,065 -1,381,522 Cash flows \u2011 \u2011 \u2011 \u20115,660 \u20115,660 Proceeds from borrowings \u2011 \u2011230,000 \u2011230,000 \u2011 \u2011230,000 Repayment of principals 340,540 260,000 600,540 \u2011 600,540 Non Cashflow activitiesNew lease liabilities \u2011494,534 \u2011 \u2011494,534 \u2011 \u2011494,534 Foreign exchange adjustments and other \u20116,793 \u20117 \u20116,800 9,128 2,328 adjustmentsClosing balanse at 31 December 2024 -1,245,713 -491,668 -1,737,381 228,534 -1,508,848", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__89": { "value": "NOTE 13 | FINANCIAL INSTRUMENTSThe Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI. 13.1 Financial instruments by category31 December 2025Financial assets (derivatives not Financial designated as assets (cash flow instruments for hedge derivatives) hedge accountin) at Financial assets at at fair value over fair value amortised costOCIover P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 28,569 \u2011 28,569Trade receivables 27,415 \u2011 \u2011 27,415Cash and bank deposits 0 \u2011 \u2011 0Total 27,415 28,569 0 55,984Financial assets (derivatives not Financial liabilities designated as (cash flow hedge instruments for Other financial derivatives) hedge accountin) liabilities at at fair value over at fair value amortised costOCIover P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 579,984 \u2011 \u2011 579,984Long term lease liability 979,978 \u2011 \u2011 979,978Short term liabilities to financial institutions 142,388 \u2011 \u2011 142,388Short term lease liability 402,989 \u2011 \u2011 402,989Derivatives \u2011 5,961 \u2011 5,961Trade creditors 193,188 \u2011 \u2011 193,188Total 2,298,527 5,961 \u2011 2,304,48831 December 2024Financial assets Financial (derivatives not assets (cash flow designated as hedge derivatives) instruments for Financial assets at at fair value over hedge accountin) at amortised costOCIfair value over P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 76,057 \u2011 76,057Trade receivables 31,511 \u2011 \u2011 31,511Cash and bank deposits 228,534 \u2011 \u2011 228,534Total 260,044 76,057 0 336,102Financial assets (derivatives not Financial liabilities designated as Other financial (cash flow hedge instruments for liabilities at derivatives) at fair hedge accountin) at amortised costvalue over OCIfair value over P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 461,668 \u2011 \u2011 461,668Long term lease liability 891,620 \u2011 \u2011 891,620Short term liabilities to financial institutions 30,000 \u2011 \u2011 30,000Short term lease liability 354,093 \u2011 \u2011 354,093Derivatives \u2011 169 \u2011 169Trade creditors 235,910 \u2011 \u2011 235,910Total 1,973,291 169 - 1,973,460", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__88-1": { "value": "NOTE 13 | FINANCIAL INSTRUMENTSThe Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI. 13.1 Financial instruments by category31 December 2025Financial assets (derivatives not Financial designated as assets (cash flow instruments for hedge derivatives) hedge accountin) at Financial assets at at fair value over fair value amortised costOCIover P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 28,569 \u2011 28,569Trade receivables 27,415 \u2011 \u2011 27,415Cash and bank deposits 0 \u2011 \u2011 0Total 27,415 28,569 0 55,984Financial assets (derivatives not Financial liabilities designated as (cash flow hedge instruments for Other financial derivatives) hedge accountin) liabilities at at fair value over at fair value amortised costOCIover P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 579,984 \u2011 \u2011 579,984Long term lease liability 979,978 \u2011 \u2011 979,978Short term liabilities to financial institutions 142,388 \u2011 \u2011 142,388Short term lease liability 402,989 \u2011 \u2011 402,989Derivatives \u2011 5,961 \u2011 5,961Trade creditors 193,188 \u2011 \u2011 193,188Total 2,298,527 5,961 \u2011 2,304,48831 December 2024Financial assets Financial (derivatives not assets (cash flow designated as hedge derivatives) instruments for Financial assets at at fair value over hedge accountin) at amortised costOCIfair value over P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 76,057 \u2011 76,057Trade receivables 31,511 \u2011 \u2011 31,511Cash and bank deposits 228,534 \u2011 \u2011 228,534Total 260,044 76,057 0 336,102Financial assets (derivatives not Financial liabilities designated as Other financial (cash flow hedge instruments for liabilities at derivatives) at fair hedge accountin) at amortised costvalue over OCIfair value over P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 461,668 \u2011 \u2011 461,668Long term lease liability 891,620 \u2011 \u2011 891,620Short term liabilities to financial institutions 30,000 \u2011 \u2011 30,000Short term lease liability 354,093 \u2011 \u2011 354,093Derivatives \u2011 169 \u2011 169Trade creditors 235,910 \u2011 \u2011 235,910Total 1,973,291 169 - 1,973,460NOTE 16 | CASH AND CASH EQUIVALENTSFor the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet. As of year-end 2024 and 2025 the Group had a bank overdraft of MNOK 112,388 (MNOK 0) at year end. Cash is initially recognised at fair value and subsequently measured at amortised cost. 2025 2024Cash in bank and in hand 0 228,534Cash and cash equivalents (excluding bank overdrafts) 0 228,534The Group does not have any restricted cash bank accounts. See note 18 for further information on employee tax guarantee.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__87": { "value": "NOTE 13 | FINANCIAL INSTRUMENTSThe Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI. 13.1 Financial instruments by category31 December 2025Financial assets (derivatives not Financial designated as assets (cash flow instruments for hedge derivatives) hedge accountin) at Financial assets at at fair value over fair value amortised costOCIover P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 28,569 \u2011 28,569Trade receivables 27,415 \u2011 \u2011 27,415Cash and bank deposits 0 \u2011 \u2011 0Total 27,415 28,569 0 55,984Financial assets (derivatives not Financial liabilities designated as (cash flow hedge instruments for Other financial derivatives) hedge accountin) liabilities at at fair value over at fair value amortised costOCIover P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 579,984 \u2011 \u2011 579,984Long term lease liability 979,978 \u2011 \u2011 979,978Short term liabilities to financial institutions 142,388 \u2011 \u2011 142,388Short term lease liability 402,989 \u2011 \u2011 402,989Derivatives \u2011 5,961 \u2011 5,961Trade creditors 193,188 \u2011 \u2011 193,188Total 2,298,527 5,961 \u2011 2,304,48831 December 2024Financial assets Financial (derivatives not assets (cash flow designated as hedge derivatives) instruments for Financial assets at at fair value over hedge accountin) at amortised costOCIfair value over P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 76,057 \u2011 76,057Trade receivables 31,511 \u2011 \u2011 31,511Cash and bank deposits 228,534 \u2011 \u2011 228,534Total 260,044 76,057 0 336,102Financial assets (derivatives not Financial liabilities designated as Other financial (cash flow hedge instruments for liabilities at derivatives) at fair hedge accountin) at amortised costvalue over OCIfair value over P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 461,668 \u2011 \u2011 461,668Long term lease liability 891,620 \u2011 \u2011 891,620Short term liabilities to financial institutions 30,000 \u2011 \u2011 30,000Short term lease liability 354,093 \u2011 \u2011 354,093Derivatives \u2011 169 \u2011 169Trade creditors 235,910 \u2011 \u2011 235,910Total 1,973,291 169 - 1,973,460", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__86": { "value": "NOTE 13 | FINANCIAL INSTRUMENTSThe Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI. 13.1 Financial instruments by category31 December 2025Financial assets (derivatives not Financial designated as assets (cash flow instruments for hedge derivatives) hedge accountin) at Financial assets at at fair value over fair value amortised costOCIover P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 28,569 \u2011 28,569Trade receivables 27,415 \u2011 \u2011 27,415Cash and bank deposits 0 \u2011 \u2011 0Total 27,415 28,569 0 55,984Financial assets (derivatives not Financial liabilities designated as (cash flow hedge instruments for Other financial derivatives) hedge accountin) liabilities at at fair value over at fair value amortised costOCIover P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 579,984 \u2011 \u2011 579,984Long term lease liability 979,978 \u2011 \u2011 979,978Short term liabilities to financial institutions 142,388 \u2011 \u2011 142,388Short term lease liability 402,989 \u2011 \u2011 402,989Derivatives \u2011 5,961 \u2011 5,961Trade creditors 193,188 \u2011 \u2011 193,188Total 2,298,527 5,961 \u2011 2,304,48831 December 2024Financial assets Financial (derivatives not assets (cash flow designated as hedge derivatives) instruments for Financial assets at at fair value over hedge accountin) at amortised costOCIfair value over P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 76,057 \u2011 76,057Trade receivables 31,511 \u2011 \u2011 31,511Cash and bank deposits 228,534 \u2011 \u2011 228,534Total 260,044 76,057 0 336,102Financial assets (derivatives not Financial liabilities designated as Other financial (cash flow hedge instruments for liabilities at derivatives) at fair hedge accountin) at amortised costvalue over OCIfair value over P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 461,668 \u2011 \u2011 461,668Long term lease liability 891,620 \u2011 \u2011 891,620Short term liabilities to financial institutions 30,000 \u2011 \u2011 30,000Short term lease liability 354,093 \u2011 \u2011 354,093Derivatives \u2011 169 \u2011 169Trade creditors 235,910 \u2011 \u2011 235,910Total 1,973,291 169 - 1,973,460", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__85": { "value": "NOTE 13 | FINANCIAL INSTRUMENTSThe Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI. 13.1 Financial instruments by category31 December 2025Financial assets (derivatives not Financial designated as assets (cash flow instruments for hedge derivatives) hedge accountin) at Financial assets at at fair value over fair value amortised costOCIover P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 28,569 \u2011 28,569Trade receivables 27,415 \u2011 \u2011 27,415Cash and bank deposits 0 \u2011 \u2011 0Total 27,415 28,569 0 55,984Financial assets (derivatives not Financial liabilities designated as (cash flow hedge instruments for Other financial derivatives) hedge accountin) liabilities at at fair value over at fair value amortised costOCIover P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 579,984 \u2011 \u2011 579,984Long term lease liability 979,978 \u2011 \u2011 979,978Short term liabilities to financial institutions 142,388 \u2011 \u2011 142,388Short term lease liability 402,989 \u2011 \u2011 402,989Derivatives \u2011 5,961 \u2011 5,961Trade creditors 193,188 \u2011 \u2011 193,188Total 2,298,527 5,961 \u2011 2,304,48831 December 2024Financial assets Financial (derivatives not assets (cash flow designated as hedge derivatives) instruments for Financial assets at at fair value over hedge accountin) at amortised costOCIfair value over P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 76,057 \u2011 76,057Trade receivables 31,511 \u2011 \u2011 31,511Cash and bank deposits 228,534 \u2011 \u2011 228,534Total 260,044 76,057 0 336,102Financial assets (derivatives not Financial liabilities designated as Other financial (cash flow hedge instruments for liabilities at derivatives) at fair hedge accountin) at amortised costvalue over OCIfair value over P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 461,668 \u2011 \u2011 461,668Long term lease liability 891,620 \u2011 \u2011 891,620Short term liabilities to financial institutions 30,000 \u2011 \u2011 30,000Short term lease liability 354,093 \u2011 \u2011 354,093Derivatives \u2011 169 \u2011 169Trade creditors 235,910 \u2011 \u2011 235,910Total 1,973,291 169 - 1,973,460", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__84-1": { "value": "NOTE 13 | FINANCIAL INSTRUMENTSThe Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI. 13.1 Financial instruments by category31 December 2025Financial assets (derivatives not Financial designated as assets (cash flow instruments for hedge derivatives) hedge accountin) at Financial assets at at fair value over fair value amortised costOCIover P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 28,569 \u2011 28,569Trade receivables 27,415 \u2011 \u2011 27,415Cash and bank deposits 0 \u2011 \u2011 0Total 27,415 28,569 0 55,984Financial assets (derivatives not Financial liabilities designated as (cash flow hedge instruments for Other financial derivatives) hedge accountin) liabilities at at fair value over at fair value amortised costOCIover P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 579,984 \u2011 \u2011 579,984Long term lease liability 979,978 \u2011 \u2011 979,978Short term liabilities to financial institutions 142,388 \u2011 \u2011 142,388Short term lease liability 402,989 \u2011 \u2011 402,989Derivatives \u2011 5,961 \u2011 5,961Trade creditors 193,188 \u2011 \u2011 193,188Total 2,298,527 5,961 \u2011 2,304,48831 December 2024Financial assets Financial (derivatives not assets (cash flow designated as hedge derivatives) instruments for Financial assets at at fair value over hedge accountin) at amortised costOCIfair value over P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 76,057 \u2011 76,057Trade receivables 31,511 \u2011 \u2011 31,511Cash and bank deposits 228,534 \u2011 \u2011 228,534Total 260,044 76,057 0 336,102Financial assets (derivatives not Financial liabilities designated as Other financial (cash flow hedge instruments for liabilities at derivatives) at fair hedge accountin) at amortised costvalue over OCIfair value over P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 461,668 \u2011 \u2011 461,668Long term lease liability 891,620 \u2011 \u2011 891,620Short term liabilities to financial institutions 30,000 \u2011 \u2011 30,000Short term lease liability 354,093 \u2011 \u2011 354,093Derivatives \u2011 169 \u2011 169Trade creditors 235,910 \u2011 \u2011 235,910Total 1,973,291 169 - 1,973,460NOTE 22 | HEDGE ACCOUNTING AND RESERVESCash flow hedge reserveWhere all relevant criteria are met, hedge accounting is applied to remove the accounting mismatch between the hedging instrument and the hedged item. This will effectively result in recognising interest expense at a fixed interest rate for the hedged floating rate loans and inventory at the fixed foreign currency rate for the hedged purchases. Derivatives are only used for economic hedging purposes and not as speculative investments.Hedge effectivenessHedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments, to ensure that an economic relationship exists between the hedged item and hedging instrument. For hedges of foreign currency purchases, the group enters into hedge relationships where the critical terms of the hedging instrument match or are closely aligned with the terms of the hedged item, being currencies, amount and maturity. The group therefore performs a qualitative assessment of effectiveness and monitor the forecasted purchases on a regular basis to ensure that the forward contracts match the purchases and are used within the acceptable period in accordance with the policy. If changes in circumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the group assess effectiveness relating to the hedge ratio and rebalances the contracts to ensure effectiveness. In hedges of foreign currency purchases, ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the group or the derivative counterparty. The Group enters into interest rate swaps that have similar critical terms as the hedged item, such as reference rate, reset dates, payment dates, maturities and notional amount. The Group does not hedge 100% of its loans, therefore the hedged item is identified as a proportion of the outstanding loans up to the notional amount of the swaps. As all critical terms matched during the year, there is an economic relationship. Currency hedgesThe company uses hedging instruments as part of its management of foreign currency risk associated with its highly probable inventory purchases. These include foreign currency forward contracts which are designated in the cash flow hedge relationships. To the extent these hedges are effective; the change in fair value of the hedging instrument is recognised in the cash flow hedge reserve through Other comprehensive income. The group treasury\u2019s risk management policy is to hedge up to a 100% of forecasted US dollar cash flows for inventory purchases up to 9\u201311 months in advance, subject to a review of the cost of implementing each hedge. In Kid, 100% of forecasted EUR cash flows for inventory purchases up to 9\u201311 months in advance are also hedged. For the year ended 31 December 2025, approximately 100% of inventory purchases were hedged in respect of foreign currency risk. At 31 December 2025, approximately 100% of forecasted US dollar inventory purchases during 2025 qualified as \u2018highly probable\u2019 forecast transactions for hedge accounting purposes (for 2024, approximately 100% of inventory purchases were hedged and approximately 100% of the purchases qualified as \u2018highly probable\u2019 as at 31 December 2024). As such, no inefficiency was recognised in 2025 (or in 2024). The weighted average buy rate for NOK/USD currency hedges realized in 2025 was 10.93 (10.68) compared to a weighted average spot rate of 10.38 (10.72). Interest hedgesThe company\u2019s interest exposure mainly arises from external funding in bank and debt capital markets. The company uses interest rate swaps to achieve the desired fixed/floating ratio of the external debt. Hedge accounting is applied using the cash flow model for interest rate swaps which means that gains and losses from floating to fixed interest rates as of December 31, 2025 are recognized through Other Comprehensive Income and will be continuously released to the income statement until the bank borrowings are repaid. This is done based on the periodic market-to-market revaluation of the interest rate swaps whose fair value tends to reach zero upon maturity. Hedge ineffectiveness for interest rate swaps is assessed using the same principles as for hedges of foreign currency purchases. It may occur due to: the credit value/debit value adjustment on the interest rate swaps which is not matched by the loan, and differences in critical terms between the interest rate swaps and loans. TNOK 395 000 of the external loans with floating interest rates are hedged. In the interest rate swap, Kid pay a fixed interest rate of 1,876% and receive NIBOR. The swap has a duration until 16 August 2029. The effect on interest expense in 2025 related to the interest rate swap was NOK 10,339,805 ( NOK 11,416,488).Hedge ineffectiveness recognised in profit or loss was immaterial in 2025 and 2024. Currency cash Interest cash Translation Reconciliation of Other reservesflow hedges flow hedges difference Total Opening balance net of tax 01.01.2025 \u201130,644 93,226 18,489 81,070 Changes in fair value through OCI \u2011115,768 \u201118,057 \u2011123,485 Changes in deferred tax on cash flow hedges 25,406 1,698 27,103 through OCIRealized cash flow hedges net of tax 52,599 10,340 52,599 Translation difference 32,885 32,885 Closing balance net of tax 31.12.2025 -68,408 87,207 51,373 70,172 Currency cash Interest cash Translation Reconciliation of Other reservesflow hedges flow hedges difference Total Opening balance net of tax 01.01.2024 \u201141,519 22,480 11,467 \u20117,572 Changes in fair value through OCI 6,332 79,283 97,031 Changes in deferred tax on cash flow hedges \u20111,433 \u201119,954 \u201121,387 through OCIRealized cash flow hedges net of tax 5,976 11,416 5,976 Translation difference 7,022 7,022 Closing balance net of tax 31.12.2024 -30,644 93,226 18,489 81,071 At year end the fair value of the hedging instruments were as follows:Changes over OCI Changes over P&LDerivative Derivative Derivative Derivative 31 December 2025assetsliabilities assetsliabilities Currency cash flow hedges 782 5,961 Interest cash flow hedges 27,787 \u2011 \u2011 Sum 28,569 5,961 - - Changes over OCI Changes over P&LDerivative Derivative Derivative Derivative 31 December 2024assetsliabilities assetsliabilities Currency cash flow hedges 40,553 169 \u2011 \u2011Interest cash flow hedges 35,504 \u2011 \u2011 \u2011 Sum 76,057 169 - - Amounts reclassified from the cash flow hedge reserve are recognised as follows: (i) for currency cash flow hedges (using forward contracts), in the carrying amount of inventory and subsequently in \u2018Purchased goods and changes in inventory\u2019, and (ii) for interest cash flow hedges, in \u2018Financial expenses\u2019.", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__83": { "value": "NOTE 13 | FINANCIAL INSTRUMENTSThe Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI. 13.1 Financial instruments by category31 December 2025Financial assets (derivatives not Financial designated as assets (cash flow instruments for hedge derivatives) hedge accountin) at Financial assets at at fair value over fair value amortised costOCIover P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 28,569 \u2011 28,569Trade receivables 27,415 \u2011 \u2011 27,415Cash and bank deposits 0 \u2011 \u2011 0Total 27,415 28,569 0 55,984Financial assets (derivatives not Financial liabilities designated as (cash flow hedge instruments for Other financial derivatives) hedge accountin) liabilities at at fair value over at fair value amortised costOCIover P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 579,984 \u2011 \u2011 579,984Long term lease liability 979,978 \u2011 \u2011 979,978Short term liabilities to financial institutions 142,388 \u2011 \u2011 142,388Short term lease liability 402,989 \u2011 \u2011 402,989Derivatives \u2011 5,961 \u2011 5,961Trade creditors 193,188 \u2011 \u2011 193,188Total 2,298,527 5,961 \u2011 2,304,48831 December 2024Financial assets Financial (derivatives not assets (cash flow designated as hedge derivatives) instruments for Financial assets at at fair value over hedge accountin) at amortised costOCIfair value over P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 76,057 \u2011 76,057Trade receivables 31,511 \u2011 \u2011 31,511Cash and bank deposits 228,534 \u2011 \u2011 228,534Total 260,044 76,057 0 336,102Financial assets (derivatives not Financial liabilities designated as Other financial (cash flow hedge instruments for liabilities at derivatives) at fair hedge accountin) at amortised costvalue over OCIfair value over P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 461,668 \u2011 \u2011 461,668Long term lease liability 891,620 \u2011 \u2011 891,620Short term liabilities to financial institutions 30,000 \u2011 \u2011 30,000Short term lease liability 354,093 \u2011 \u2011 354,093Derivatives \u2011 169 \u2011 169Trade creditors 235,910 \u2011 \u2011 235,910Total 1,973,291 169 - 1,973,460", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__81-1": { "value": "NOTE 13 | FINANCIAL INSTRUMENTSThe Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI. 13.1 Financial instruments by category31 December 2025Financial assets (derivatives not Financial designated as assets (cash flow instruments for hedge derivatives) hedge accountin) at Financial assets at at fair value over fair value amortised costOCIover P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 28,569 \u2011 28,569Trade receivables 27,415 \u2011 \u2011 27,415Cash and bank deposits 0 \u2011 \u2011 0Total 27,415 28,569 0 55,984Financial assets (derivatives not Financial liabilities designated as (cash flow hedge instruments for Other financial derivatives) hedge accountin) liabilities at at fair value over at fair value amortised costOCIover P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 579,984 \u2011 \u2011 579,984Long term lease liability 979,978 \u2011 \u2011 979,978Short term liabilities to financial institutions 142,388 \u2011 \u2011 142,388Short term lease liability 402,989 \u2011 \u2011 402,989Derivatives \u2011 5,961 \u2011 5,961Trade creditors 193,188 \u2011 \u2011 193,188Total 2,298,527 5,961 \u2011 2,304,48831 December 2024Financial assets Financial (derivatives not assets (cash flow designated as hedge derivatives) instruments for Financial assets at at fair value over hedge accountin) at amortised costOCIfair value over P&L TotalAssets as per balance sheetDerivative financial instruments \u2011 76,057 \u2011 76,057Trade receivables 31,511 \u2011 \u2011 31,511Cash and bank deposits 228,534 \u2011 \u2011 228,534Total 260,044 76,057 0 336,102Financial assets (derivatives not Financial liabilities designated as Other financial (cash flow hedge instruments for liabilities at derivatives) at fair hedge accountin) at amortised costvalue over OCIfair value over P&L TotalLiabilities as per balance sheetLiabilities to financial institutions long term 461,668 \u2011 \u2011 461,668Long term lease liability 891,620 \u2011 \u2011 891,620Short term liabilities to financial institutions 30,000 \u2011 \u2011 30,000Short term lease liability 354,093 \u2011 \u2011 354,093Derivatives \u2011 169 \u2011 169Trade creditors 235,910 \u2011 \u2011 235,910Total 1,973,291 169 - 1,973,460NOTE 22 | HEDGE ACCOUNTING AND RESERVESCash flow hedge reserveWhere all relevant criteria are met, hedge accounting is applied to remove the accounting mismatch between the hedging instrument and the hedged item. This will effectively result in recognising interest expense at a fixed interest rate for the hedged floating rate loans and inventory at the fixed foreign currency rate for the hedged purchases. Derivatives are only used for economic hedging purposes and not as speculative investments.Hedge effectivenessHedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments, to ensure that an economic relationship exists between the hedged item and hedging instrument. For hedges of foreign currency purchases, the group enters into hedge relationships where the critical terms of the hedging instrument match or are closely aligned with the terms of the hedged item, being currencies, amount and maturity. The group therefore performs a qualitative assessment of effectiveness and monitor the forecasted purchases on a regular basis to ensure that the forward contracts match the purchases and are used within the acceptable period in accordance with the policy. If changes in circumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the group assess effectiveness relating to the hedge ratio and rebalances the contracts to ensure effectiveness. In hedges of foreign currency purchases, ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the group or the derivative counterparty. The Group enters into interest rate swaps that have similar critical terms as the hedged item, such as reference rate, reset dates, payment dates, maturities and notional amount. The Group does not hedge 100% of its loans, therefore the hedged item is identified as a proportion of the outstanding loans up to the notional amount of the swaps. As all critical terms matched during the year, there is an economic relationship. Currency hedgesThe company uses hedging instruments as part of its management of foreign currency risk associated with its highly probable inventory purchases. These include foreign currency forward contracts which are designated in the cash flow hedge relationships. To the extent these hedges are effective; the change in fair value of the hedging instrument is recognised in the cash flow hedge reserve through Other comprehensive income. The group treasury\u2019s risk management policy is to hedge up to a 100% of forecasted US dollar cash flows for inventory purchases up to 9\u201311 months in advance, subject to a review of the cost of implementing each hedge. In Kid, 100% of forecasted EUR cash flows for inventory purchases up to 9\u201311 months in advance are also hedged. For the year ended 31 December 2025, approximately 100% of inventory purchases were hedged in respect of foreign currency risk. At 31 December 2025, approximately 100% of forecasted US dollar inventory purchases during 2025 qualified as \u2018highly probable\u2019 forecast transactions for hedge accounting purposes (for 2024, approximately 100% of inventory purchases were hedged and approximately 100% of the purchases qualified as \u2018highly probable\u2019 as at 31 December 2024). As such, no inefficiency was recognised in 2025 (or in 2024). The weighted average buy rate for NOK/USD currency hedges realized in 2025 was 10.93 (10.68) compared to a weighted average spot rate of 10.38 (10.72). Interest hedgesThe company\u2019s interest exposure mainly arises from external funding in bank and debt capital markets. The company uses interest rate swaps to achieve the desired fixed/floating ratio of the external debt. Hedge accounting is applied using the cash flow model for interest rate swaps which means that gains and losses from floating to fixed interest rates as of December 31, 2025 are recognized through Other Comprehensive Income and will be continuously released to the income statement until the bank borrowings are repaid. This is done based on the periodic market-to-market revaluation of the interest rate swaps whose fair value tends to reach zero upon maturity. Hedge ineffectiveness for interest rate swaps is assessed using the same principles as for hedges of foreign currency purchases. It may occur due to: the credit value/debit value adjustment on the interest rate swaps which is not matched by the loan, and differences in critical terms between the interest rate swaps and loans. TNOK 395 000 of the external loans with floating interest rates are hedged. In the interest rate swap, Kid pay a fixed interest rate of 1,876% and receive NIBOR. The swap has a duration until 16 August 2029. The effect on interest expense in 2025 related to the interest rate swap was NOK 10,339,805 ( NOK 11,416,488).Hedge ineffectiveness recognised in profit or loss was immaterial in 2025 and 2024. Currency cash Interest cash Translation Reconciliation of Other reservesflow hedges flow hedges difference Total Opening balance net of tax 01.01.2025 \u201130,644 93,226 18,489 81,070 Changes in fair value through OCI \u2011115,768 \u201118,057 \u2011123,485 Changes in deferred tax on cash flow hedges 25,406 1,698 27,103 through OCIRealized cash flow hedges net of tax 52,599 10,340 52,599 Translation difference 32,885 32,885 Closing balance net of tax 31.12.2025 -68,408 87,207 51,373 70,172 Currency cash Interest cash Translation Reconciliation of Other reservesflow hedges flow hedges difference Total Opening balance net of tax 01.01.2024 \u201141,519 22,480 11,467 \u20117,572 Changes in fair value through OCI 6,332 79,283 97,031 Changes in deferred tax on cash flow hedges \u20111,433 \u201119,954 \u201121,387 through OCIRealized cash flow hedges net of tax 5,976 11,416 5,976 Translation difference 7,022 7,022 Closing balance net of tax 31.12.2024 -30,644 93,226 18,489 81,071 At year end the fair value of the hedging instruments were as follows:Changes over OCI Changes over P&LDerivative Derivative Derivative Derivative 31 December 2025assetsliabilities assetsliabilities Currency cash flow hedges 782 5,961 Interest cash flow hedges 27,787 \u2011 \u2011 Sum 28,569 5,961 - - Changes over OCI Changes over P&LDerivative Derivative Derivative Derivative 31 December 2024assetsliabilities assetsliabilities Currency cash flow hedges 40,553 169 \u2011 \u2011Interest cash flow hedges 35,504 \u2011 \u2011 \u2011 Sum 76,057 169 - - Amounts reclassified from the cash flow hedge reserve are recognised as follows: (i) for currency cash flow hedges (using forward contracts), in the carrying amount of inventory and subsequently in \u2018Purchased goods and changes in inventory\u2019, and (ii) for interest cash flow hedges, in \u2018Financial expenses\u2019.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__96": { "value": "The Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__94": { "value": "The Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__93": { "value": "The Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__92": { "value": "The Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__91": { "value": "The Group classifies its financial assets in the following categories: at fair value (either through OCI or profit or loss) or amortised cost. The classification is based on the SPPI model (Solely payments of principal and interest) in IFRS 9 and based on the Groups business model. (a) Financial assets at fair value through profit or lossFinancial assets at fair value through profit or loss are derivative instruments not designated as hedging instruments. The Group currently have one cross currency interest swap contract defined as financial asset at fair value through profit or loss. (b) Financial assets at amortised costTrade receivables, based on the classification model SPPI are held at amortized cost. All trade receivables are classified as current assets. (c) Financial assets at fair value through other comprehensive incomeFinancial assets at fair value through OCI are derivative instruments designated as hedging instruments. The Group currently have one interest swap contract and several currency forward contracts defined as financial asset at fair value through OCI", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__99": { "value": "NOTE 14 | TRADE RECEIVABLESTrade receivablesThe carrying amounts of the Group's trade and other receivables are entirely denominated in the currency in the country in which the company operates, ie NOK, SEK and EUR. The majority of the Group's sales are \"over the counter\" in the KID and Hemtex stores to individuals, where payment is received from the customer at the time of the sale. Therefore in the majority of sales transactions, a trade receivable is not recognised. Sales to businesses or government institutions, for example schools or hospitals, a trade receivables is recognised at delivery of the inventory to the customer. These receivables have low credit risk and the majority of receivables over the past several years have been collected in full and on time. The group applies the simplified approach, whereby expected lifetime losses are recognised from initial recognition of the receivables is used.The maximum exposure to credit risk at the reporting date is the carrying value of the trade receivables. The Group has not pledged any of the trade receivables as collateral or security. Management has evaluated the trade receivables credit risk to be insignificant and the trade receivables are recognised in the financial statements at full face value.Other receivablesOther receivables consists mainly of prepayments for operating expenses and rental payments for retail locations.", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__98": { "value": "NOTE 14 | TRADE RECEIVABLESTrade receivablesThe carrying amounts of the Group's trade and other receivables are entirely denominated in the currency in the country in which the company operates, ie NOK, SEK and EUR. The majority of the Group's sales are \"over the counter\" in the KID and Hemtex stores to individuals, where payment is received from the customer at the time of the sale. Therefore in the majority of sales transactions, a trade receivable is not recognised. Sales to businesses or government institutions, for example schools or hospitals, a trade receivables is recognised at delivery of the inventory to the customer. These receivables have low credit risk and the majority of receivables over the past several years have been collected in full and on time. The group applies the simplified approach, whereby expected lifetime losses are recognised from initial recognition of the receivables is used.The maximum exposure to credit risk at the reporting date is the carrying value of the trade receivables. The Group has not pledged any of the trade receivables as collateral or security. Management has evaluated the trade receivables credit risk to be insignificant and the trade receivables are recognised in the financial statements at full face value.Other receivablesOther receivables consists mainly of prepayments for operating expenses and rental payments for retail locations.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__97": { "value": "NOTE 14 | TRADE RECEIVABLESTrade receivablesThe carrying amounts of the Group's trade and other receivables are entirely denominated in the currency in the country in which the company operates, ie NOK, SEK and EUR. The majority of the Group's sales are \"over the counter\" in the KID and Hemtex stores to individuals, where payment is received from the customer at the time of the sale. Therefore in the majority of sales transactions, a trade receivable is not recognised. Sales to businesses or government institutions, for example schools or hospitals, a trade receivables is recognised at delivery of the inventory to the customer. These receivables have low credit risk and the majority of receivables over the past several years have been collected in full and on time. The group applies the simplified approach, whereby expected lifetime losses are recognised from initial recognition of the receivables is used.The maximum exposure to credit risk at the reporting date is the carrying value of the trade receivables. The Group has not pledged any of the trade receivables as collateral or security. Management has evaluated the trade receivables credit risk to be insignificant and the trade receivables are recognised in the financial statements at full face value.Other receivablesOther receivables consists mainly of prepayments for operating expenses and rental payments for retail locations.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__100": { "value": "NOTE 15 | INVENTORIESInventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business, less applicable selling expenses. The cost of purchased goods sold comprises the direct costs (purchase price), import duties and freight as well as the hedging reserve. A significant part of the inventory purchases are denominated in USD and hedged to Norwegian and Swedish kroner with currency derivatives designated as cash flow hedges. Cost of purchased goods sold is determined using a combination of specific identification and weighted-average costing. Changes in inventory also includes a provision for obsolescence and lost goods. 2025 2024Inventory at purchase cost 934,672 779,392 Inventory write\u2011downs to net realizable value \u2011187 \u20113,480 Inventories 934,484 775,911 Recognized loss on inventories2025 2024Lost and damaged goods 29,693 40,018Change in provision for obsolescence \u20113,293 \u20112,599Recognized loss on inventories in purchased goods and change in inventory 26,400 37,419", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__101": { "value": "Inventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business, less applicable selling expenses. The cost of purchased goods sold comprises the direct costs (purchase price), import duties and freight as well as the hedging reserve. A significant part of the inventory purchases are denominated in USD and hedged to Norwegian and Swedish kroner with currency derivatives designated as cash flow hedges. Cost of purchased goods sold is determined using a combination of specific identification and weighted-average costing. Changes in inventory also includes a provision for obsolescence and lost goods.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__102": { "value": "NOTE 16 | CASH AND CASH EQUIVALENTSFor the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet. As of year-end 2024 and 2025 the Group had a bank overdraft of MNOK 112,388 (MNOK 0) at year end. Cash is initially recognised at fair value and subsequently measured at amortised cost. 2025 2024Cash in bank and in hand 0 228,534Cash and cash equivalents (excluding bank overdrafts) 0 228,534The Group does not have any restricted cash bank accounts. See note 18 for further information on employee tax guarantee.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__104": { "value": "For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet. As of year-end 2024 and 2025 the Group had a bank overdraft of MNOK 112,388 (MNOK 0) at year end. Cash is initially recognised at fair value and subsequently measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__105": { "value": "NOTE 17 | SHARE CAPITAL AND PREMIUMShare capital (all amounts in NOK)Number of shares Ordinary shares Face value Total face valueAt 31 December 2025 40,645,162 40,645,162 1.2 48,774,194At 31 December 2024 40,645,162 40,645,162 1.2 48,774,194The top 20 shareholders per 31.12 are the following: 31 December 2025Company # Shares OwnershipFolketrygdfondet 4,755,099 11.70%Pareto Aksje Norge Verdipapirfond 2,690,190 6.62%Verdipapirfondet Alfred Berg Gamba 2,557,806 6.29%Varner Equities AS 2,031,914 5.00%Verdipapirfondet Holberg Norge 1,625,000 4.00%Salt Value AS 1,167,499 2.87%J.P. Morgan SE 1,064,993 2.62%Verdipapirfondet KLP Aksjenorge 1,003,947 2.47%Landkreditt Utbytte 981,500 2.41%Vevlen Kapital AS 933,068 2.30%VPF Sparebank 1 Norge Verdi 927,319 2.28%Forsvarets Personellservice 849,600 2.09%J.P. Morgan SE 742,149 1.83%Verdipapirfondet DNB SMB 711,990 1.75%Verdipapirfondet Alfred Berg Norge 584,852 1.44%Verdipapirfondet DNB Norge 572,682 1.41%The Bank of New York Mellon SA/NV 566,396 1.39%Hausta Investor AS 500,000 1.23%The Bank of New York Mellon SA/NV 486,828 1.20%Verdipapirfondet DNB Norge Indeks 449,151 1.11% 31 December 2024Company # Shares OwnershipFolketrygdfondet 4,305,802 10.59%Verdipapirfondet Alfred Berg Gamba 2,908,652 7.16%Pareto Aksje Norge Verdipapirfond 2,793,498 6.87%VJ Invest AS 1,273,179 3.13%Verdipapirfondet Holberg Norge 1,225,311 3.01%Salt Value AS 1,176,431 2.89%J.P. Morgan SE 1,164,113 2.86%Stenshagen Invest AS 1,059,445 2.61%Soci\u00e9t\u00e9 G\u00e9n\u00e9rale 862,635 2.12%Landkreditt Utbytte 840,460 2.07%Varner Equities AS 756,735 1.86%Forsvarets Personellservice 710,400 1.75%J.P. Morgan SE 702,105 1.73%J.P. Morgan SE 696,321 1.71%Verdipapirfondet DnB SMB 686,555 1.69%The Bank of New York Mellon SA/NV 685,360 1.69%The Bank of New York Mellon SA/NV 554,758 1.36%Verdipapirfondet DnB Norge 550,940 1.36%Brown Brothers Harriman & Co. 536,300 1.32%Verdipapirfondet KLP Aksjenorge 508,881 1.25%Share premium AmountAt 31 December 2014 156,874Equity issue November 2015 164,175At 31 December 2025 321,049Key Management Personnel Share holdings 31.12.2025 31.12.2024Marianne Fulford 14,327 na Mads Kigen 3,100 2,000 Anders Fjeld na 138,000 Anders Lorentzson na na Board of DirectorsLiv Berstad 1,270 1,270 Gyrid Skalleberg Inger\u00f8 3,007 3,007 Karin Bing Orgland 32,629 32,629 Espen Gundersen 7,000 7,000 Jon Brannsten 1,000 \u2011", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__109": { "value": "NOTE 18 | LIABILITIES TO FINANCIAL INSTITUTIONSBorrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the income statement over the period of the borrowings using the effective interest method. Fees and commission costs paid on the establishment and maintenance of short-term bank borrowing facilities are recognised as bank transaction costs in the accounting period when the costs are paid. These costs are not amortised and deferred as the loans are usually re-paid within a few months. 2025 2024Long termBank loans 579,984 461,668Total long term liabilities to financial institutions 579,984 461,668Short termBank loans 142,388 30,000Total short term liabilities to financial institutions 142,388 30,000Total liabilities to financial institutions 722,372 491,668(a) Bank loansDuring 2025 the revolving credit facility as well as the bank overdraft was increased to MNOK 300 and a seasonal overdraft facility of MNOK 100 was granted. Furthermore, the term loan was increased by MNOK 148. 2025 Utilised 31.12.2025 Facility Maturity RepaymentMNOK 30 in Term loan 610,000 610,000 30.03.2028*annual installmentsRevolving credit facility \u2011 300,000 30.03.2028 At maturitySeasonal overdraft \u2011 100,000 3 monthsFacility At maturityOverdraft 112,388 300,000 12 months At maturity*The agreement with Nordea includes two optional one-year extension periods. If both options are exercised, the latest possible maturity date will be 30 March 2030. 2024 Utilised 31.12.2024 Facility Maturity RepaymentMNOK 30 in Term loan 491,700 491,700 15.05.2026annual installmentsMNOK 25 in New term loan \u2011 125,000 01.05.2027annual installmentsRevolving credit facility \u2011 125,000 27.04.2026 At maturityOverdraft \u2011 247,000 12 months At maturityTNOK 395,000 (included in the 1-5 years in table below) of the external loan with floating interest rate is swapped to a fixed interest rate of 1.876% by means of interest rate derivatives to maintain the desired split between fixed and floating interest rates and is subject to hedge accounting.The bank loans are secured by 100% of the shares in Kid Interior AS. The bank overdraft are secured by inventory, trade receivables, property, plant and equipment, 100% of the shares in Kid Logistikk AS and the rental agreement related to the HQ in Lier.The exposure of the Group\u2019s loans to interest rate changes and the contractual re-pricing dates at the end of thereporting period are as follows:2025 20246 months or less 10,000 10,0006\u201112 months 132,388 20,0001\u20115 years 579,984 461,668Total liabilities to financial institutions 722,372 491,668The carrying amounts and fair value of the loans are as follows:2025 2024Bank loans 722,372 491,668Total carrying amount of liabilities to financial institutions 722,372 491,668The fair value of current loans equals their carrying amount, as the loans bear a floating interest priced at market rate.Included in the 1-5 years category in the table above is a TNOK 610,000 loan, where the group entered an interest swap agreement in 2019 covering TNOK 395,000. The carrying amounts of the Group's loans are denominated in the following currencies:2025 2024NOK 722,372 491,668Total 722,372 491,668The Group has the following granted loan facilities and guarantees:2025 2024Term loan \u2011 125,000 Revolving credit facility 300,000 230,000 Unused bank overdraft 134,612 247,000 Employee tax guarantee 30,000 27,300 Letter of credit limit 115,000 115,000 Following covenants is regulated by contract:Interval Limit 2025 Limit 2024NIBD/EBITDA incl IFRS 16 annually 2.25 2.25EBITDA Last twelve months (in NOK millions) incl IFRS 16 quarterly 300 300The Group has been compliant with covenants at all intervals.", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__108-1": { "value": "NOTE 18 | LIABILITIES TO FINANCIAL INSTITUTIONSBorrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the income statement over the period of the borrowings using the effective interest method. Fees and commission costs paid on the establishment and maintenance of short-term bank borrowing facilities are recognised as bank transaction costs in the accounting period when the costs are paid. These costs are not amortised and deferred as the loans are usually re-paid within a few months. 2025 2024Long termBank loans 579,984 461,668Total long term liabilities to financial institutions 579,984 461,668Short termBank loans 142,388 30,000Total short term liabilities to financial institutions 142,388 30,000Total liabilities to financial institutions 722,372 491,668(a) Bank loansDuring 2025 the revolving credit facility as well as the bank overdraft was increased to MNOK 300 and a seasonal overdraft facility of MNOK 100 was granted. Furthermore, the term loan was increased by MNOK 148. 2025 Utilised 31.12.2025 Facility Maturity RepaymentMNOK 30 in Term loan 610,000 610,000 30.03.2028*annual installmentsRevolving credit facility \u2011 300,000 30.03.2028 At maturitySeasonal overdraft \u2011 100,000 3 monthsFacility At maturityOverdraft 112,388 300,000 12 months At maturity*The agreement with Nordea includes two optional one-year extension periods. If both options are exercised, the latest possible maturity date will be 30 March 2030. 2024 Utilised 31.12.2024 Facility Maturity RepaymentMNOK 30 in Term loan 491,700 491,700 15.05.2026annual installmentsMNOK 25 in New term loan \u2011 125,000 01.05.2027annual installmentsRevolving credit facility \u2011 125,000 27.04.2026 At maturityOverdraft \u2011 247,000 12 months At maturityTNOK 395,000 (included in the 1-5 years in table below) of the external loan with floating interest rate is swapped to a fixed interest rate of 1.876% by means of interest rate derivatives to maintain the desired split between fixed and floating interest rates and is subject to hedge accounting.The bank loans are secured by 100% of the shares in Kid Interior AS. The bank overdraft are secured by inventory, trade receivables, property, plant and equipment, 100% of the shares in Kid Logistikk AS and the rental agreement related to the HQ in Lier.The exposure of the Group\u2019s loans to interest rate changes and the contractual re-pricing dates at the end of thereporting period are as follows:2025 20246 months or less 10,000 10,0006\u201112 months 132,388 20,0001\u20115 years 579,984 461,668Total liabilities to financial institutions 722,372 491,668The carrying amounts and fair value of the loans are as follows:2025 2024Bank loans 722,372 491,668Total carrying amount of liabilities to financial institutions 722,372 491,668The fair value of current loans equals their carrying amount, as the loans bear a floating interest priced at market rate.Included in the 1-5 years category in the table above is a TNOK 610,000 loan, where the group entered an interest swap agreement in 2019 covering TNOK 395,000. The carrying amounts of the Group's loans are denominated in the following currencies:2025 2024NOK 722,372 491,668Total 722,372 491,668The Group has the following granted loan facilities and guarantees:2025 2024Term loan \u2011 125,000 Revolving credit facility 300,000 230,000 Unused bank overdraft 134,612 247,000 Employee tax guarantee 30,000 27,300 Letter of credit limit 115,000 115,000 Following covenants is regulated by contract:Interval Limit 2025 Limit 2024NIBD/EBITDA incl IFRS 16 annually 2.25 2.25EBITDA Last twelve months (in NOK millions) incl IFRS 16 quarterly 300 300The Group has been compliant with covenants at all intervals.NOTE 19 | OTHER OPERATING EXPENSES AND OTHER SHORT TERM LIABILITIESOther operating expenses 2025 2024Rental costs for shops and storage (incl shared operating expenses) 136,493 125,777Advertising and other marketing costs 182,722 151,314Other expenses 369,416 259,503Total other expenses 688,631 536,594Other short term liabilities 2025 2024Salary related accruals 101,033 131,782 Goods in transit accrual \u2011 59,657 Giftcards, store credits and other sales related accruals 38,292 29,537 Accrued rental expenses 5,155 3,438 Other accruals 87,486 50,437 Total other short term liabilities 231,966 274,850", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__107-1": { "value": "NOTE 18 | LIABILITIES TO FINANCIAL INSTITUTIONSBorrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the income statement over the period of the borrowings using the effective interest method. Fees and commission costs paid on the establishment and maintenance of short-term bank borrowing facilities are recognised as bank transaction costs in the accounting period when the costs are paid. These costs are not amortised and deferred as the loans are usually re-paid within a few months. 2025 2024Long termBank loans 579,984 461,668Total long term liabilities to financial institutions 579,984 461,668Short termBank loans 142,388 30,000Total short term liabilities to financial institutions 142,388 30,000Total liabilities to financial institutions 722,372 491,668(a) Bank loansDuring 2025 the revolving credit facility as well as the bank overdraft was increased to MNOK 300 and a seasonal overdraft facility of MNOK 100 was granted. Furthermore, the term loan was increased by MNOK 148. 2025 Utilised 31.12.2025 Facility Maturity RepaymentMNOK 30 in Term loan 610,000 610,000 30.03.2028*annual installmentsRevolving credit facility \u2011 300,000 30.03.2028 At maturitySeasonal overdraft \u2011 100,000 3 monthsFacility At maturityOverdraft 112,388 300,000 12 months At maturity*The agreement with Nordea includes two optional one-year extension periods. If both options are exercised, the latest possible maturity date will be 30 March 2030. 2024 Utilised 31.12.2024 Facility Maturity RepaymentMNOK 30 in Term loan 491,700 491,700 15.05.2026annual installmentsMNOK 25 in New term loan \u2011 125,000 01.05.2027annual installmentsRevolving credit facility \u2011 125,000 27.04.2026 At maturityOverdraft \u2011 247,000 12 months At maturityTNOK 395,000 (included in the 1-5 years in table below) of the external loan with floating interest rate is swapped to a fixed interest rate of 1.876% by means of interest rate derivatives to maintain the desired split between fixed and floating interest rates and is subject to hedge accounting.The bank loans are secured by 100% of the shares in Kid Interior AS. The bank overdraft are secured by inventory, trade receivables, property, plant and equipment, 100% of the shares in Kid Logistikk AS and the rental agreement related to the HQ in Lier.The exposure of the Group\u2019s loans to interest rate changes and the contractual re-pricing dates at the end of thereporting period are as follows:2025 20246 months or less 10,000 10,0006\u201112 months 132,388 20,0001\u20115 years 579,984 461,668Total liabilities to financial institutions 722,372 491,668The carrying amounts and fair value of the loans are as follows:2025 2024Bank loans 722,372 491,668Total carrying amount of liabilities to financial institutions 722,372 491,668The fair value of current loans equals their carrying amount, as the loans bear a floating interest priced at market rate.Included in the 1-5 years category in the table above is a TNOK 610,000 loan, where the group entered an interest swap agreement in 2019 covering TNOK 395,000. The carrying amounts of the Group's loans are denominated in the following currencies:2025 2024NOK 722,372 491,668Total 722,372 491,668The Group has the following granted loan facilities and guarantees:2025 2024Term loan \u2011 125,000 Revolving credit facility 300,000 230,000 Unused bank overdraft 134,612 247,000 Employee tax guarantee 30,000 27,300 Letter of credit limit 115,000 115,000 Following covenants is regulated by contract:Interval Limit 2025 Limit 2024NIBD/EBITDA incl IFRS 16 annually 2.25 2.25EBITDA Last twelve months (in NOK millions) incl IFRS 16 quarterly 300 300The Group has been compliant with covenants at all intervals.NOTE 19 | OTHER OPERATING EXPENSES AND OTHER SHORT TERM LIABILITIESOther operating expenses 2025 2024Rental costs for shops and storage (incl shared operating expenses) 136,493 125,777Advertising and other marketing costs 182,722 151,314Other expenses 369,416 259,503Total other expenses 688,631 536,594Other short term liabilities 2025 2024Salary related accruals 101,033 131,782 Goods in transit accrual \u2011 59,657 Giftcards, store credits and other sales related accruals 38,292 29,537 Accrued rental expenses 5,155 3,438 Other accruals 87,486 50,437 Total other short term liabilities 231,966 274,850", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__111": { "value": "Borrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the income statement over the period of the borrowings using the effective interest method. Fees and commission costs paid on the establishment and maintenance of short-term bank borrowing facilities are recognised as bank transaction costs in the accounting period when the costs are paid. These costs are not amortised and deferred as the loans are usually re-paid within a few months.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__116-1": { "value": "NOTE 19 | OTHER OPERATING EXPENSES AND OTHER SHORT TERM LIABILITIESOther operating expenses 2025 2024Rental costs for shops and storage (incl shared operating expenses) 136,493 125,777Advertising and other marketing costs 182,722 151,314Other expenses 369,416 259,503Total other expenses 688,631 536,594Other short term liabilities 2025 2024Salary related accruals 101,033 131,782 Goods in transit accrual \u2011 59,657 Giftcards, store credits and other sales related accruals 38,292 29,537 Accrued rental expenses 5,155 3,438 Other accruals 87,486 50,437 Total other short term liabilities 231,966 274,850", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__113-1": { "value": "NOTE 19 | OTHER OPERATING EXPENSES AND OTHER SHORT TERM LIABILITIESOther operating expenses 2025 2024Rental costs for shops and storage (incl shared operating expenses) 136,493 125,777Advertising and other marketing costs 182,722 151,314Other expenses 369,416 259,503Total other expenses 688,631 536,594", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__112-1": { "value": "NOTE 19 | OTHER OPERATING EXPENSES AND OTHER SHORT TERM LIABILITIESOther operating expenses 2025 2024Rental costs for shops and storage (incl shared operating expenses) 136,493 125,777Advertising and other marketing costs 182,722 151,314Other expenses 369,416 259,503Total other expenses 688,631 536,594", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__124": { "value": "The company has various pension schemes. The pension schemes are financed through payments to insurance companies, with the exception of the early retirement pension scheme (AFP). The company has both defined contribution plans and the AFP scheme. For defined contribution plans, the group pays contributions to publicly or privately administered pension insurance plans on a mandatory, contractual or voluntary basis. The group has no further payment obligations once the contributions have been paid. The contributions are recognised as employee benefit expense when they are due. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available. The company also has an agreed early retirement scheme (AFP).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__125": { "value": "NOTE 21 | RELATED PARTIESThe Group's related parties include its associates, joint ventures, key management and members of the board.None of the Board members have been granted loans or guarantees in the current year. Furthermore, none of the Board members are included in the Group's pension or bonus plans.The following table provides the year-end balance that have been entered into with related parties during the total year of 2025 and 2024:Related party 2025 2024Loan to Tekstilpro AS 500 \u2011 Total 500 -", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__130": { "value": "NOTE 22 | HEDGE ACCOUNTING AND RESERVESCash flow hedge reserveWhere all relevant criteria are met, hedge accounting is applied to remove the accounting mismatch between the hedging instrument and the hedged item. This will effectively result in recognising interest expense at a fixed interest rate for the hedged floating rate loans and inventory at the fixed foreign currency rate for the hedged purchases. Derivatives are only used for economic hedging purposes and not as speculative investments.Hedge effectivenessHedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments, to ensure that an economic relationship exists between the hedged item and hedging instrument. For hedges of foreign currency purchases, the group enters into hedge relationships where the critical terms of the hedging instrument match or are closely aligned with the terms of the hedged item, being currencies, amount and maturity. The group therefore performs a qualitative assessment of effectiveness and monitor the forecasted purchases on a regular basis to ensure that the forward contracts match the purchases and are used within the acceptable period in accordance with the policy. If changes in circumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the group assess effectiveness relating to the hedge ratio and rebalances the contracts to ensure effectiveness. In hedges of foreign currency purchases, ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the group or the derivative counterparty. The Group enters into interest rate swaps that have similar critical terms as the hedged item, such as reference rate, reset dates, payment dates, maturities and notional amount. The Group does not hedge 100% of its loans, therefore the hedged item is identified as a proportion of the outstanding loans up to the notional amount of the swaps. As all critical terms matched during the year, there is an economic relationship. Currency hedgesThe company uses hedging instruments as part of its management of foreign currency risk associated with its highly probable inventory purchases. These include foreign currency forward contracts which are designated in the cash flow hedge relationships. To the extent these hedges are effective; the change in fair value of the hedging instrument is recognised in the cash flow hedge reserve through Other comprehensive income. The group treasury\u2019s risk management policy is to hedge up to a 100% of forecasted US dollar cash flows for inventory purchases up to 9\u201311 months in advance, subject to a review of the cost of implementing each hedge. In Kid, 100% of forecasted EUR cash flows for inventory purchases up to 9\u201311 months in advance are also hedged. For the year ended 31 December 2025, approximately 100% of inventory purchases were hedged in respect of foreign currency risk. At 31 December 2025, approximately 100% of forecasted US dollar inventory purchases during 2025 qualified as \u2018highly probable\u2019 forecast transactions for hedge accounting purposes (for 2024, approximately 100% of inventory purchases were hedged and approximately 100% of the purchases qualified as \u2018highly probable\u2019 as at 31 December 2024). As such, no inefficiency was recognised in 2025 (or in 2024). The weighted average buy rate for NOK/USD currency hedges realized in 2025 was 10.93 (10.68) compared to a weighted average spot rate of 10.38 (10.72). Interest hedgesThe company\u2019s interest exposure mainly arises from external funding in bank and debt capital markets. The company uses interest rate swaps to achieve the desired fixed/floating ratio of the external debt. Hedge accounting is applied using the cash flow model for interest rate swaps which means that gains and losses from floating to fixed interest rates as of December 31, 2025 are recognized through Other Comprehensive Income and will be continuously released to the income statement until the bank borrowings are repaid. This is done based on the periodic market-to-market revaluation of the interest rate swaps whose fair value tends to reach zero upon maturity. Hedge ineffectiveness for interest rate swaps is assessed using the same principles as for hedges of foreign currency purchases. It may occur due to: the credit value/debit value adjustment on the interest rate swaps which is not matched by the loan, and differences in critical terms between the interest rate swaps and loans. TNOK 395 000 of the external loans with floating interest rates are hedged. In the interest rate swap, Kid pay a fixed interest rate of 1,876% and receive NIBOR. The swap has a duration until 16 August 2029. The effect on interest expense in 2025 related to the interest rate swap was NOK 10,339,805 ( NOK 11,416,488).Hedge ineffectiveness recognised in profit or loss was immaterial in 2025 and 2024. Currency cash Interest cash Translation Reconciliation of Other reservesflow hedges flow hedges difference Total Opening balance net of tax 01.01.2025 \u201130,644 93,226 18,489 81,070 Changes in fair value through OCI \u2011115,768 \u201118,057 \u2011123,485 Changes in deferred tax on cash flow hedges 25,406 1,698 27,103 through OCIRealized cash flow hedges net of tax 52,599 10,340 52,599 Translation difference 32,885 32,885 Closing balance net of tax 31.12.2025 -68,408 87,207 51,373 70,172 Currency cash Interest cash Translation Reconciliation of Other reservesflow hedges flow hedges difference Total Opening balance net of tax 01.01.2024 \u201141,519 22,480 11,467 \u20117,572 Changes in fair value through OCI 6,332 79,283 97,031 Changes in deferred tax on cash flow hedges \u20111,433 \u201119,954 \u201121,387 through OCIRealized cash flow hedges net of tax 5,976 11,416 5,976 Translation difference 7,022 7,022 Closing balance net of tax 31.12.2024 -30,644 93,226 18,489 81,071 At year end the fair value of the hedging instruments were as follows:Changes over OCI Changes over P&LDerivative Derivative Derivative Derivative 31 December 2025assetsliabilities assetsliabilities Currency cash flow hedges 782 5,961 Interest cash flow hedges 27,787 \u2011 \u2011 Sum 28,569 5,961 - - Changes over OCI Changes over P&LDerivative Derivative Derivative Derivative 31 December 2024assetsliabilities assetsliabilities Currency cash flow hedges 40,553 169 \u2011 \u2011Interest cash flow hedges 35,504 \u2011 \u2011 \u2011 Sum 76,057 169 - - Amounts reclassified from the cash flow hedge reserve are recognised as follows: (i) for currency cash flow hedges (using forward contracts), in the carrying amount of inventory and subsequently in \u2018Purchased goods and changes in inventory\u2019, and (ii) for interest cash flow hedges, in \u2018Financial expenses\u2019.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__129": { "value": "NOTE 22 | HEDGE ACCOUNTING AND RESERVESCash flow hedge reserveWhere all relevant criteria are met, hedge accounting is applied to remove the accounting mismatch between the hedging instrument and the hedged item. This will effectively result in recognising interest expense at a fixed interest rate for the hedged floating rate loans and inventory at the fixed foreign currency rate for the hedged purchases. Derivatives are only used for economic hedging purposes and not as speculative investments.Hedge effectivenessHedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments, to ensure that an economic relationship exists between the hedged item and hedging instrument. For hedges of foreign currency purchases, the group enters into hedge relationships where the critical terms of the hedging instrument match or are closely aligned with the terms of the hedged item, being currencies, amount and maturity. The group therefore performs a qualitative assessment of effectiveness and monitor the forecasted purchases on a regular basis to ensure that the forward contracts match the purchases and are used within the acceptable period in accordance with the policy. If changes in circumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the group assess effectiveness relating to the hedge ratio and rebalances the contracts to ensure effectiveness. In hedges of foreign currency purchases, ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the group or the derivative counterparty. The Group enters into interest rate swaps that have similar critical terms as the hedged item, such as reference rate, reset dates, payment dates, maturities and notional amount. The Group does not hedge 100% of its loans, therefore the hedged item is identified as a proportion of the outstanding loans up to the notional amount of the swaps. As all critical terms matched during the year, there is an economic relationship. Currency hedgesThe company uses hedging instruments as part of its management of foreign currency risk associated with its highly probable inventory purchases. These include foreign currency forward contracts which are designated in the cash flow hedge relationships. To the extent these hedges are effective; the change in fair value of the hedging instrument is recognised in the cash flow hedge reserve through Other comprehensive income. The group treasury\u2019s risk management policy is to hedge up to a 100% of forecasted US dollar cash flows for inventory purchases up to 9\u201311 months in advance, subject to a review of the cost of implementing each hedge. In Kid, 100% of forecasted EUR cash flows for inventory purchases up to 9\u201311 months in advance are also hedged. For the year ended 31 December 2025, approximately 100% of inventory purchases were hedged in respect of foreign currency risk. At 31 December 2025, approximately 100% of forecasted US dollar inventory purchases during 2025 qualified as \u2018highly probable\u2019 forecast transactions for hedge accounting purposes (for 2024, approximately 100% of inventory purchases were hedged and approximately 100% of the purchases qualified as \u2018highly probable\u2019 as at 31 December 2024). As such, no inefficiency was recognised in 2025 (or in 2024). The weighted average buy rate for NOK/USD currency hedges realized in 2025 was 10.93 (10.68) compared to a weighted average spot rate of 10.38 (10.72). Interest hedgesThe company\u2019s interest exposure mainly arises from external funding in bank and debt capital markets. The company uses interest rate swaps to achieve the desired fixed/floating ratio of the external debt. Hedge accounting is applied using the cash flow model for interest rate swaps which means that gains and losses from floating to fixed interest rates as of December 31, 2025 are recognized through Other Comprehensive Income and will be continuously released to the income statement until the bank borrowings are repaid. This is done based on the periodic market-to-market revaluation of the interest rate swaps whose fair value tends to reach zero upon maturity. Hedge ineffectiveness for interest rate swaps is assessed using the same principles as for hedges of foreign currency purchases. It may occur due to: the credit value/debit value adjustment on the interest rate swaps which is not matched by the loan, and differences in critical terms between the interest rate swaps and loans. TNOK 395 000 of the external loans with floating interest rates are hedged. In the interest rate swap, Kid pay a fixed interest rate of 1,876% and receive NIBOR. The swap has a duration until 16 August 2029. The effect on interest expense in 2025 related to the interest rate swap was NOK 10,339,805 ( NOK 11,416,488).Hedge ineffectiveness recognised in profit or loss was immaterial in 2025 and 2024. Currency cash Interest cash Translation Reconciliation of Other reservesflow hedges flow hedges difference Total Opening balance net of tax 01.01.2025 \u201130,644 93,226 18,489 81,070 Changes in fair value through OCI \u2011115,768 \u201118,057 \u2011123,485 Changes in deferred tax on cash flow hedges 25,406 1,698 27,103 through OCIRealized cash flow hedges net of tax 52,599 10,340 52,599 Translation difference 32,885 32,885 Closing balance net of tax 31.12.2025 -68,408 87,207 51,373 70,172 Currency cash Interest cash Translation Reconciliation of Other reservesflow hedges flow hedges difference Total Opening balance net of tax 01.01.2024 \u201141,519 22,480 11,467 \u20117,572 Changes in fair value through OCI 6,332 79,283 97,031 Changes in deferred tax on cash flow hedges \u20111,433 \u201119,954 \u201121,387 through OCIRealized cash flow hedges net of tax 5,976 11,416 5,976 Translation difference 7,022 7,022 Closing balance net of tax 31.12.2024 -30,644 93,226 18,489 81,071 At year end the fair value of the hedging instruments were as follows:Changes over OCI Changes over P&LDerivative Derivative Derivative Derivative 31 December 2025assetsliabilities assetsliabilities Currency cash flow hedges 782 5,961 Interest cash flow hedges 27,787 \u2011 \u2011 Sum 28,569 5,961 - - Changes over OCI Changes over P&LDerivative Derivative Derivative Derivative 31 December 2024assetsliabilities assetsliabilities Currency cash flow hedges 40,553 169 \u2011 \u2011Interest cash flow hedges 35,504 \u2011 \u2011 \u2011 Sum 76,057 169 - - Amounts reclassified from the cash flow hedge reserve are recognised as follows: (i) for currency cash flow hedges (using forward contracts), in the carrying amount of inventory and subsequently in \u2018Purchased goods and changes in inventory\u2019, and (ii) for interest cash flow hedges, in \u2018Financial expenses\u2019.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__128": { "value": "NOTE 22 | HEDGE ACCOUNTING AND RESERVESCash flow hedge reserveWhere all relevant criteria are met, hedge accounting is applied to remove the accounting mismatch between the hedging instrument and the hedged item. This will effectively result in recognising interest expense at a fixed interest rate for the hedged floating rate loans and inventory at the fixed foreign currency rate for the hedged purchases. Derivatives are only used for economic hedging purposes and not as speculative investments.Hedge effectivenessHedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments, to ensure that an economic relationship exists between the hedged item and hedging instrument. For hedges of foreign currency purchases, the group enters into hedge relationships where the critical terms of the hedging instrument match or are closely aligned with the terms of the hedged item, being currencies, amount and maturity. The group therefore performs a qualitative assessment of effectiveness and monitor the forecasted purchases on a regular basis to ensure that the forward contracts match the purchases and are used within the acceptable period in accordance with the policy. If changes in circumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the group assess effectiveness relating to the hedge ratio and rebalances the contracts to ensure effectiveness. In hedges of foreign currency purchases, ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated, or if there are changes in the credit risk of the group or the derivative counterparty. The Group enters into interest rate swaps that have similar critical terms as the hedged item, such as reference rate, reset dates, payment dates, maturities and notional amount. The Group does not hedge 100% of its loans, therefore the hedged item is identified as a proportion of the outstanding loans up to the notional amount of the swaps. As all critical terms matched during the year, there is an economic relationship. Currency hedgesThe company uses hedging instruments as part of its management of foreign currency risk associated with its highly probable inventory purchases. These include foreign currency forward contracts which are designated in the cash flow hedge relationships. To the extent these hedges are effective; the change in fair value of the hedging instrument is recognised in the cash flow hedge reserve through Other comprehensive income. The group treasury\u2019s risk management policy is to hedge up to a 100% of forecasted US dollar cash flows for inventory purchases up to 9\u201311 months in advance, subject to a review of the cost of implementing each hedge. In Kid, 100% of forecasted EUR cash flows for inventory purchases up to 9\u201311 months in advance are also hedged. For the year ended 31 December 2025, approximately 100% of inventory purchases were hedged in respect of foreign currency risk. At 31 December 2025, approximately 100% of forecasted US dollar inventory purchases during 2025 qualified as \u2018highly probable\u2019 forecast transactions for hedge accounting purposes (for 2024, approximately 100% of inventory purchases were hedged and approximately 100% of the purchases qualified as \u2018highly probable\u2019 as at 31 December 2024). As such, no inefficiency was recognised in 2025 (or in 2024). The weighted average buy rate for NOK/USD currency hedges realized in 2025 was 10.93 (10.68) compared to a weighted average spot rate of 10.38 (10.72). Interest hedgesThe company\u2019s interest exposure mainly arises from external funding in bank and debt capital markets. The company uses interest rate swaps to achieve the desired fixed/floating ratio of the external debt. Hedge accounting is applied using the cash flow model for interest rate swaps which means that gains and losses from floating to fixed interest rates as of December 31, 2025 are recognized through Other Comprehensive Income and will be continuously released to the income statement until the bank borrowings are repaid. This is done based on the periodic market-to-market revaluation of the interest rate swaps whose fair value tends to reach zero upon maturity. Hedge ineffectiveness for interest rate swaps is assessed using the same principles as for hedges of foreign currency purchases. It may occur due to: the credit value/debit value adjustment on the interest rate swaps which is not matched by the loan, and differences in critical terms between the interest rate swaps and loans. TNOK 395 000 of the external loans with floating interest rates are hedged. In the interest rate swap, Kid pay a fixed interest rate of 1,876% and receive NIBOR. The swap has a duration until 16 August 2029. The effect on interest expense in 2025 related to the interest rate swap was NOK 10,339,805 ( NOK 11,416,488).Hedge ineffectiveness recognised in profit or loss was immaterial in 2025 and 2024. Currency cash Interest cash Translation Reconciliation of Other reservesflow hedges flow hedges difference Total Opening balance net of tax 01.01.2025 \u201130,644 93,226 18,489 81,070 Changes in fair value through OCI \u2011115,768 \u201118,057 \u2011123,485 Changes in deferred tax on cash flow hedges 25,406 1,698 27,103 through OCIRealized cash flow hedges net of tax 52,599 10,340 52,599 Translation difference 32,885 32,885 Closing balance net of tax 31.12.2025 -68,408 87,207 51,373 70,172 Currency cash Interest cash Translation Reconciliation of Other reservesflow hedges flow hedges difference Total Opening balance net of tax 01.01.2024 \u201141,519 22,480 11,467 \u20117,572 Changes in fair value through OCI 6,332 79,283 97,031 Changes in deferred tax on cash flow hedges \u20111,433 \u201119,954 \u201121,387 through OCIRealized cash flow hedges net of tax 5,976 11,416 5,976 Translation difference 7,022 7,022 Closing balance net of tax 31.12.2024 -30,644 93,226 18,489 81,071 At year end the fair value of the hedging instruments were as follows:Changes over OCI Changes over P&LDerivative Derivative Derivative Derivative 31 December 2025assetsliabilities assetsliabilities Currency cash flow hedges 782 5,961 Interest cash flow hedges 27,787 \u2011 \u2011 Sum 28,569 5,961 - - Changes over OCI Changes over P&LDerivative Derivative Derivative Derivative 31 December 2024assetsliabilities assetsliabilities Currency cash flow hedges 40,553 169 \u2011 \u2011Interest cash flow hedges 35,504 \u2011 \u2011 \u2011 Sum 76,057 169 - - Amounts reclassified from the cash flow hedge reserve are recognised as follows: (i) for currency cash flow hedges (using forward contracts), in the carrying amount of inventory and subsequently in \u2018Purchased goods and changes in inventory\u2019, and (ii) for interest cash flow hedges, in \u2018Financial expenses\u2019.", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__132": { "value": "NOTE 24 | LEASESThe Group leases various offices, warehouses, retail stores, equipment and vehicles. Rental contracts for the retail stores represent a significant part of the number of contracts and values, and are typically made for fixed periods of 6 months to 8 years. The contracts may include extension options.Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:- fixed payments, less any lease incentives receivable- amounts expected to be payable by the group under residual value guarantees- the exercise price of a purchase option if the group is reasonably certain to exercise that option- and\ue61f payments of penalties for terminating the lease, if the lease term reflects the group exercising that option.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.\ue61fThe incremental borrowing rate used takes into consideration the lenght of the contract as well as whether the location of the store is central or not.The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period.Right-of-use assets are measured at cost comprising the following: the amount of the initial measurement of lease liability any lease payments made at or before the commencement date less any lease incentives received\ue61f any initial direct costs, and restoration costs.Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis.If the group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset\u2019s useful life.Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognised on a straight-line basis as an expense in profit or loss.\ue61fShort-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT equipment and small items of office furniture.Some property leases contain variable payment terms that are linked to sales generated from a store.\ue61fVariable lease payments that depend on sales are recognised in profit or loss in the period in which the condition that triggers those payments occurs.Extension and termination options are included in a number of store leases across the group. These are used to maximise operational flexibility in terms of managing the assets used in the group\u2019s operations. The majority of extension and termination options held are exercisable only by the group and not by the respective lessor.\ue61fRight of-use-assets 2025 2024Carrying amount at 01.01. 1,198,483 1,050,028 Additions and adjustments* 515,917 494,534 Depreciation \u2011395,976 \u2011356,928Impairment \u201125,000 0Currency translation differences 17,956 10,849Net carrying amount 31.12. 1,311,380 1,198,483 Lease liabilities 2025 2024Carrying amount at 01.01. 1,245,714 1,084,927 Additions and adjustments* 515,917 494,534 Interest expense 65,931 55,720 Lease payments \u2011453,820 \u2011396,260 Currency translation differences 9,225 6,793 Total lease liabilities 31.12. 1,382,967 1,245,714* Included in additions and adjustments are new contracts, renegotiated contracts, extentions and index adjustments on existing contracts. In 2024 and 2025 the lease contract related to the new warehouse in Sweden was included in IFRS 16 as well as several Extended-stores, resulting in material additions. Refer to note 5 for more information on extension options Lease contracts is mainly related to rental agreements for stores and warehouse. Indicators of impairment of right of use contracts have been assessed at the lowest CGU level, being the stores. Management concluded that there were no indicators as per 31 December 2025 for the store lease contracts. Due to the commencement of the new common warehouse in Viared, Sweden and the termination of the warehouse in Norway, a subleasing process for the warehouse in Lier was initiated early 2024 and remains ongoing. During Q1 2025, Kid Group reached a preliminary agreement with a prospective tenant and the landlord regarding the terms for transferring the lease. However, in Q2 this agreement fell through due to external factors. Management continues to work actively on identifying a solution. As a result, the warehouse will be empty for a period and an impairment assessment has been performed on the right-of-use (\u201cRoU\u201d) asset for the lease contract, resulting in an impairment expense of MNOK 25.0.The group have lease contracts with turnover based lease payments. This represent variable lease payments that is not included in the lease liablity, but recognised as an expense as incurred. In addition the lease contracts includes some variable non lease components related to shared operating expenses for the buildings and shared marketing. The variable lease payments and non-lease components are dislosed in the table below:2025 2024Variable lease payments 18,220 12,847 Shared operating costs 93,981 89,709 Marketing costs 24,292 23,222 Sum 19 136,493 125,777 Lease payments 453,820 396,260 Total payments related to lease contracts 590,312 522,038 2025 2024Number of lease contracts 291 288Right to renewal of lease contract 103 98Percentage of lease contracts with option to renewal 35% 34%Number of lease contracts by geography 2025 2024Norway 153 153Sweden 119 120Finland 12 8Estonia 7 7", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__136": { "value": "NOTE 25 | SUBSEQUENT EVENTSThere have been no significant events after the end of the reporting period.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXH53K17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }