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"dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "fact-251": { "value": "477623000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "fact-258": { "value": "Note 1: General information StrongPoint ASA is based in Norway with registered office at Brynsengveien 10 in the municipality of Oslo. The company is listed at the Oslo Stock Exchange with the ticker STRO. The group\u2019s main business is the development, sale and implementation of innovative, integrated technology solutions to grocery retailers, but also other segments like Do-It-Yourself or pharmacies. The group has two reporting segments \u201dNordics\u201d and \u201dInternational incl. Product\u201d. The proposed annual financial statements are prepared with the assumption of a going concern and were adopted by the board and CEO on the date shown on the signed balance sheet. The annual financial statements will be approved by the ordinary general meeting on 29 April 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-1": { "value": "StrongPoint ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-252": { "value": "StrongPoint ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-254": { "value": "StrongPoint ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-256": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-253": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-255": { "value": "Norway", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "Brynsengveien 10 in the municipality of Oslo", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "The group\u2019s main business is the development, sale and implementation of innovative, integrated technology solutions to grocery retailers, but also other segments like Do-It-Yourself or pharmacies.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-294": { "value": "The proposed annual financial statements are prepared with the assumption of a going concern", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-295": { "value": "The annual financial statements will be approved by the ordinary general meeting on 29 April 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-257": { "value": "Note 2: Accounting principles Basic principles The consolidated financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU and associated interpretations and with additional Norwegian disclosure requirements pursuant to the Accounting Act, Stock Exchange Regulations and stock exchange rules applicable to financial statements completed by 31.12.2025. The consolidated financial statements have been produced based on historical costs. The consolidated financial statements are presented in thousand Norwegian kroner unless otherwise stated. Estimates and judgements In preparing the consolidated financial statements, management makes various accounting estimates and assumptions that form the basis of the presentation, recognition and measurement of StrongPoint\u2019s assets and liabilities. Determining the carrying amounts of some assets and liabilities requires estimates and assumptions concerning future events. Estimates and assumptions are based on historical experience and other factors, which management assesses to be reasonable, but which by their nature involve uncertainty and unpredictability. These assumptions may have to be revised as unexpected events or circumstances may occur. The areas that involve a high degree of estimation uncertainty and usage of management\u2019s judgement are described in more detail in note 25. Translation of foreign currency The accounts of individual entities within the group are measured in the local currency in each country (functional currencies). The functional currencies mainly consist of NOK, SEK, EUR and GBP. The consolidated financial statements have been prepared in NOK, which is both the functional currency and the reporting currency of the parent company and the Norwegian subsidiary. The balance sheet is converted with the closing rate at the balance sheet date, while the income statement is converted with the average monthly exchange rate. The net effect of the translation is recognized as translation differences in other comprehensive income. Loans from an entity within the group to subsidiaries where repayment has not been planned or is not likely in the foreseeable future, are considered as part of the net investment in subsidiaries, while foreign exchange gains or losses linked to such loans are recognized as translation differences in the statement of other comprehensive income. Equity and cost of equity Share option program The equity-settled share-based option program is a part of the total remuneration plan for the Group management team. The option program is designed to align and incentivize management performance with shareholder value creation and to attract and retain high calibre executive management and key personnel. The share options will be allocated to the Participants based on company- and individual goal achievement, and at the Board\u2019s discretion. The Board will take into consideration the company\u2019s goals and strategies as well as targeted performance for executive management, when granting options. The option plan is a performance-based remuneration scheme reflecting the underlying long- term value creation of the company. The limits for the allocation of share options to the Participants is determined by the board, within the board mandates approved by the general meeting. Provisions If the effect is significant the provision is calculated by expected future cash flows and, if relevant, any risks specifically linked to the obligation. Provisions for warranties are recognized when the underlying products and services are sold. The provisions are based on historic warranty cost weighted with probability. Financial instruments For Financial instruments we have the following material accounting policies: Financial assets Initial recognition and measurement The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in two categories: \u2022 Financial assets at amortised cost (debt instruments) \u2022 Financial assets at fair value through profit or loss Financial assets at amortised cost (debt instruments) Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired. Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognised in the statement of profit or loss. Financial liabilities All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, and derivative financial instruments. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in two categories: \u2022 Financial liabilities at fair value through profit or loss \u2022 Financial liabilities at amortised cost (loans and borrowings) Financial liabilities at fair value through profit or loss Financial assets at fair value are carried in the balance sheet at fair value with net changes in fair value recognised in the statement of profit or loss. Financial liabilities at amortised cost (loans and borrowings) This is the category most relevant to the Group. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the effective interest rate method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the effective interest rate amortisation process. Borrowing costs Borrowing costs are recorded at the time of occurance. Borrowing costs are capitalized when directly related to the purchase or manufacture of a qualifying asset. Government grants Government grants are recognized if there are reasonable assurances that the company will meet the criteria of the grant and the grant will be awarded. The recognition of operating grants shall be recognized systematically during the grant period. In Norway we can apply for SkatteFunn, where we can get a 19% refund of development expenses related to specific projects. Cash flow statement The cash flow statement is presented using the indirect method. New standards and interpretations No new principles with effects on recognition and measurement.
Accounting policies
Revenue recognition
Long-term service and license agreements are recognized linearly over the contracted period.
The Group\u2019s sales of products and services are separate performance obligations according to IFRS
15. The assessment is supported by independence between product sales and sales of services and
that both types of sales are based on market prices without cross-subsidisation. The performance
obligation related to the sale of products is fulfilled upon installation by the customer (at a point in
time) and the performance obligation related to service agreements is fulfilled on a linear basis over
the contract period (over time).
The segment information is based on reported revenues, EBITDA, EBT and assets for the legal
entities included in the segment, with eliminations of internal items within the segment. Intra-group
items are included in the column Eliminations. Eliminations relate to internal sales with associated
costs, intercompany balances, goodwill, intangible assets and other group postings. Internal sales are
based on market prices.
Management fee invoiced from StrongPoint ASA to subsidiaries is not included in the
segment statements.
Accounting policies
a) Pension commitments
The employees in StrongPoint have pension schemes in line with local statutory and obligatory
company pension schemes, and are in general recognized as a defined contribution plan.
b) Bonus schemes
The group recognizes a provision and a cost for bonus schemes. The group recognizes a provision
where there are contractual obligations or a precedent that generates a self-imposed obligation.
c) Share program The Group has a share program for the executive management where the CEO has the opportunity to buy shares for up to NOK 1,000,000 per year with 20% discount with a 3 year lock-in period and the other members have the opportunity to buy shares for up to NOK 500,000 per year with 20% discount with a 3 years lock-in period. In addition, all permanent employees in a StrongPoint legal entity, are offered to buy shares for up to NOK 35,000 per year with a 20% discount. The discount is recognized as a personnel cost.
Accounting policies
The acquisition costs of fixed assets are depreciated linearly according to the expected useful life of
the assets, which is:
\u2022 Fixtures and equipment 3\u20135 years
\u2022 Machinery 3-10 years
\u2022 Land values are not depreciated
Leasing contracts with a lifetime of more than one year and a value of KNOK 100 are booked as
IFRS 16 Leases as both right-of-use assets and liabilities. Operational leases with lower value or
shorter lifetime are booked as operational leases in the P&L. For lease contracts with a lease term
less than 12 months or a value of the underlying asset of less than KNOK 100, the group applies the
recognition-on exemptions and does not recognize these in the balance sheet.
Consolidated balance sheet Consolidated cash flow statement Consolidated statement of changes in equity Note 1 General information Note 2 Accounting principles Note 3 Segment information Note 4 Changes in the group structure Note 5 Other operating expenses Note 6 Investment in associated companies Note 7 Shares in other companies Note 8 Financial items Note 9 Payroll costs and number of employees Note 10 Tangible assets Accounting policies Intangible assets Intangible assets are recognized at their cost price, less any accumulated write-downs and amortization, and are considered periodically for impairment in case of any impairment indicators. Any impairment losses are recognized as operating costs. Intangible assets with definite lives are amortized over economic life and tested for impairment when there are indications on this. Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life. Development costs Product development costs into new products and maintenance of existing products are expensed as incurred except for capitalized costs relating to the development of the CashGuard Connect solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For both products, the expenses include in-house payroll costs and outsourced services. The expenses are reduced with any government grants received related to this development. Government grants (SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with.
Accounting policies
Provisions for obsolescence are, where possible, made on an individual basis. If it is not possible to
carry out an individual assessment, provisions for obsolescence are made based on the current
inventory turnover rate.
Accounting policies For account receivables, the Group applies a simplified approach in calculating Expected Credit Losses (ECL)s. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The carrying amount of the asset is reduced using an allowance account and the amount of the loss is recognized in the income statement. Provisions are made when there is objective evidence that the Group will not be able to collect the debts. Bad debts are written off when identified. It should, in minimum, be made provisions for: 50% of the amounts ex VAT that has been due for 3 months or more, 80% of the amounts ex VAT that has been due for 6 months or more, 100% of the amounts ex VAT that has been due for 12 months or more. Changes in provision are booked as other operating expenses. In 2024, Norway and The UK entered factoring arrangements. The financing arrangements have contributed to lower outstanding accounts receivables per 31.12.2025. Accounting policies Cash includes cash in hand and cash deposits in banks. Cash equivalents are held for the purpose of meeting short-term commitments rather than for investment or other purposes. Accounting policies Current tax liabilities and assets are measured at the amount that is expected to be paid to or recovered from the tax authorities. The tax rates and tax rules used to calculate the amounts are those that have been adopted or substantively adopted by the end of the reporting period in the countries in which the group operates and generates taxable income. Deferred tax liabilities and assets are computed for all temporary differences between the carrying amount of an asset or liability in the consolidated financial statements and their respective tax bases and tax losses carried forward. For the calculation of deferred tax assets and liabilities, the nominal tax rates expected to be applied when the asset is realized or the liability is paid will be used. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-259": { "value": "Basic principles The consolidated financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU and associated interpretations and with additional Norwegian disclosure requirements pursuant to the Accounting Act, Stock Exchange Regulations and stock exchange rules applicable to financial statements completed by 31.12.2025. The consolidated financial statements have been produced based on historical costs. The consolidated financial statements are presented in thousand Norwegian kroner unless otherwise stated. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-292": { "value": "
The consolidated financial statements are prepared in accordance with IFRS Accounting Standards as
adopted by the EU and associated interpretations and with additional Norwegian disclosure
requirements pursuant to the Accounting Act, Stock Exchange Regulations and stock exchange rules
applicable to financial statements completed by 31.12.2025. The consolidated financial statements
have been produced based on historical costs.
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-293": { "value": "
The consolidated financial statements are presented in thousand Norwegian kroner unless
otherwise stated.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-338": { "value": "
Estimates and judgements
In preparing the consolidated financial statements, management makes various accounting estimates
and assumptions that form the basis of the presentation, recognition and measurement of
StrongPoint\u2019s assets and liabilities.
Determining the carrying amounts of some assets and liabilities requires estimates and
assumptions concerning future events. Estimates and assumptions are based on historical experience
and other factors, which management assesses to be reasonable, but which by their nature involve
uncertainty and unpredictability. These assumptions may have to be revised as unexpected events or
circumstances may occur. The areas that involve a high degree of estimation uncertainty and usage of
management\u2019s judgement are described in more detail in note 25.
Key assumptions Discount rate The discount rates are based on a weighted average cost of capital (WACC) method, whereby the cost of equity and the cost of liabilities are weighted according to an estimated capital structure. The discount rates reflect the market\u2019s required return on investment at the time of the test and in the industry to which the cash-generating unit belongs. The estimated capital structure is based on the average capital structure in the industry in which the cash generating unit operates and an assessment of what is a reasonable and prudent long-term capital structure. The CAPM model is used to estimate the cost of equity. In accordance with the CAPM model, the cost of equity consists of risk-free interest as well as an individual risk premium. The risk premium is the entity\u2019s systematic risk (beta), multiplied by the market\u2019s risk premium. The risk-free interest is estimated on a 10-year Norwegian government bond interest rate and is based on all cash flows being translated to NOK. The cost of liabilities represents an expected long-term after-tax interest rate for comparable liabilities and consists of risk-free interest and an interest spread. The pre tax discount rate is 13.15%. Profit margin (EBITDA) The profit margin is reviewed based on expectations of future development and historical performance. This gives the Group good prospects for order intake and is a solid basis for long-term growth. Growth rate Growth rates in the explicit prognosis period are based on management\u2019s expectations of market trends. The Group uses stable growth rates to extrapolate cash flows in excess of five years. The long-term growth rate beyond five years is not higher than the expected long-term growth rate in the industry in which the undertaking operates within. Market shares and macro trends Group entities monitors competition environment and market shares on a detailed level, both in the local geography and from a product point of view. StrongPoint is a retail technology company and exposed to global changes within technology development, international competition, supply change and raw material distribution following political, climate or international trading challenges etc. Expected changes in market shares or new competitive solutions that can influence future cash flow from the business units are taken into account in the impairment test. Risk Group management and Board of directors monitors and acts upon risk within the following areas: Strategic, operational, financial and sustainability/climate. Main assumptions in the impairment test are adjusted to reflect the risk environment that the Group operates within. Sensitivity analysis In connection with impairment tests of goodwill and intangible assets, sensitivity analyses are carried out. When applying long-term annual growth rates of 8 to 10% on revenue and 5 to 6% on operating costs, there is substantial impairment headroom. This corresponds to EBITDA margin of 6 to 8% and is considered to be achievable in the long-term. However, if assuming long-term annual revenue growth of 5 to 6% and the operating costs continuing to increase by 5%, the EBITDA margin will convert to 3% and consequently lead to an impairment in both segments. Estimation uncertainty There will always be uncertainty related to the estimate of value in use. The assessments are based on key assumptions as described above, and are to a large degree influenced by market data for comparable companies, interest rates and other risk conditions. These calculations are based on discounted future cash flows, in which judgement was used as regards future profit and operation. Significant changes in the cash flows may affect the value of goodwill. Note 25: Estimation uncertainties When preparing the annual accounts in accordance with IFRS the company management has used estimates based on best judgement and assumptions that are considered to be realistic. Situations or changes in market conditions may occur that may lead to estimates being adjusted, thus affecting the company\u2019s assets, debts, equity and profit. The company\u2019s most significant accounting estimates are linked to the following items: \u2022 Business combinations \u2022 Impairment of intangible assets \u2022 Impairment assessment of goodwill \u2022 Recognition of deferred tax on balance sheet \u2022 Warranty provisions
StrongPoint must allocate the cost price of acquired entities to acquired assets and transferred debts
based on estimated fair value. Significant intangible assets that StrongPoint has recognized
includes customer contracts, customer base, brands, own technology and commitments in relation to
any royalty agreements entered into. Assumptions taken into account when valuing assets include,
but are not limited to, the replacement cost of fixed assets and fair value. The management\u2019s
estimates of fair value are based on assumptions that are considered to be reasonable, but that are
by nature uncertain. As a result the actual results may differ from the estimates. Depreciation periods
and amounts are given in note 11.
Management prepares a Key Audit Matter report to the Audit Committee at least every 6 months,
where major estimates are discussed and agreed.
Goodwill and brands as stated on the balance sheet are evaluated for impairment whenever there are
indications of impairment, at least annually. The valuation is based on value in use when
discounting expected future cash flows. The valuation is carried out with starting points in next year\u2019s
budget and in a forecast for the next four years. Next, a terminal value is calculated based on 2.5%
growth in net cash flow. The most sensitive assumption used in the estimates is that of future turnover
growth, but EBITDA and discount rate are also important. The assumptions and sensitivity analysis
are detailed in note 11.
The management has used estimates and assessments when making provisions for obsolete stock
and future warranty costs. The provisions have been made with basis in a historical assessment of
provision requirements, past figures for returns and under-warranty repairs and the age distribution of
stock. Further details are provided in note 12 for stock and note 27 for warranty provisions.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-261": { "value": "
Translation of foreign currency
The accounts of individual entities within the group are measured in the local currency in each country
(functional currencies). The functional currencies mainly consist of NOK, SEK, EUR and GBP. The
consolidated financial statements have been prepared in NOK, which is both the functional currency
and the reporting currency of the parent company and the Norwegian subsidiary.
The balance sheet is converted with the closing rate at the balance sheet date, while the income
statement is converted with the average monthly exchange rate. The net effect of the translation is
recognized as translation differences in other comprehensive income.
Loans from an entity within the group to subsidiaries where repayment has not been planned or is
not likely in the foreseeable future, are considered as part of the net investment in subsidiaries, while
foreign exchange gains or losses linked to such loans are recognized as translation differences in the
statement of other comprehensive income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-348": { "value": "
Equity and cost of equity
Share option program
The equity-settled share-based option program is a part of the total remuneration plan for the Group
management team. The option program is designed to align and incentivize management
performance with shareholder value creation and to attract and retain high calibre executive
management and key personnel.
The share options will be allocated to the Participants based on company- and individual goal
achievement, and at the Board\u2019s discretion. The Board will take into consideration the company\u2019s
goals and strategies as well as targeted performance for executive management, when granting
options. The option plan is a performance-based remuneration scheme reflecting the underlying long-
term value creation of the company. The limits for the allocation of share options to the Participants is
determined by the board, within the board mandates approved by the general meeting.
c) Share program
The Group has a share program for the executive management where the CEO has the opportunity to
buy shares for up to NOK 1,000,000 per year with 20% discount with a 3 year lock-in period and the
other members have the opportunity to buy shares for up to NOK 500,000 per year with 20% discount
with a 3 years lock-in period. In addition, all permanent employees in a StrongPoint legal entity, are
offered to buy shares for up to NOK 35,000 per year with a 20% discount. The discount is recognized
as a personnel cost.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-260": { "value": "
Provisions
If the effect is significant the provision is calculated by expected future cash flows and, if relevant, any
risks specifically linked to the obligation. Provisions for warranties are recognized when the
underlying products and services are sold. The provisions are based on historic warranty cost
weighted with probability.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-266": { "value": "Financial instruments For Financial instruments we have the following material accounting policies: Financial assets Initial recognition and measurement The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in two categories: \u2022 Financial assets at amortised cost (debt instruments) \u2022 Financial assets at fair value through profit or loss Financial assets at amortised cost (debt instruments) Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired. Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognised in the statement of profit or loss. Financial liabilities All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, and derivative financial instruments. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in two categories: \u2022 Financial liabilities at fair value through profit or loss \u2022 Financial liabilities at amortised cost (loans and borrowings) Financial liabilities at fair value through profit or loss Financial assets at fair value are carried in the balance sheet at fair value with net changes in fair value recognised in the statement of profit or loss.
Financial liabilities at amortised cost (loans and borrowings)
This is the category most relevant to the Group. After initial recognition, interest-bearing loans and
borrowings are subsequently measured at amortised cost using the effective interest rate method.
Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as
through the effective interest rate amortisation process.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-298": { "value": "Financial assets Initial recognition and measurement The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in two categories: \u2022 Financial assets at amortised cost (debt instruments) \u2022 Financial assets at fair value through profit or loss Financial assets at amortised cost (debt instruments) Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired. Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognised in the statement of profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-314": { "value": "
Financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss are carried in the statement of financial position at
fair value with net changes in fair value recognised in the statement of profit or loss.
Financial liabilities at fair value through profit or loss
Financial assets at fair value are carried in the balance sheet at fair value with net changes in fair
value recognised in the statement of profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-297": { "value": "Financial liabilities All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, and derivative financial instruments. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in two categories: \u2022 Financial liabilities at fair value through profit or loss \u2022 Financial liabilities at amortised cost (loans and borrowings) Financial liabilities at fair value through profit or loss Financial assets at fair value are carried in the balance sheet at fair value with net changes in fair value recognised in the statement of profit or loss. Financial liabilities at amortised cost (loans and borrowings) This is the category most relevant to the Group. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the effective interest rate method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the effective interest rate amortisation process. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-262": { "value": "
Borrowing costs
Borrowing costs are recorded at the time of occurance. Borrowing costs are capitalized when directly
related to the purchase or manufacture of a qualifying asset.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-263": { "value": "
Government grants
Government grants are recognized if there are reasonable assurances that the company will meet the
criteria of the grant and the grant will be awarded. The recognition of operating grants shall be
recognized systematically during the grant period. In Norway we can apply for SkatteFunn, where we
can get a 19% refund of development expenses related to specific projects.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-264": { "value": "
Cash flow statement
The cash flow statement is presented using the indirect method.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-296": { "value": "
New standards and interpretations
No new principles with effects on recognition and measurement.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-265": { "value": "New standards and interpretations No new principles with effects on recognition and measurement.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-267": { "value": "Note 3: Segment information Accounting policies Revenue recognition Long-term service and license agreements are recognized linearly over the contracted period. The Group\u2019s sales of products and services are separate performance obligations according to IFRS 15. The assessment is supported by independence between product sales and sales of services and that both types of sales are based on market prices without cross-subsidisation. The performance obligation related to the sale of products is fulfilled upon installation by the customer (at a point in time) and the performance obligation related to service agreements is fulfilled on a linear basis over the contract period (over time). The segment information is based on reported revenues, EBITDA, EBT and assets for the legal entities included in the segment, with eliminations of internal items within the segment. Intra-group items are included in the column Eliminations. Eliminations relate to internal sales with associated costs, intercompany balances, goodwill, intangible assets and other group postings. Internal sales are based on market prices. Management fee invoiced from StrongPoint ASA to subsidiaries is not included in the segment statements. Segments The Group has two segments: Nordics and International incl. Product. The financial statements include revenue information for both geographic and product information in the current reporting. The business segment Nordics currently consist of the operating business units in Norway, Sweden and Finland. The revenue also includes deliveries to other parts of the Nordics like Denmark and Iceland. The business segment International incl. Product consists of the operating business units in the Baltics, Spain and UK/ Ireland, in addition to partner sales in the rest of Europe and rest of world. The ongoing development activities for own products have been allocated to this segment. The Group delivers proprietary solutions within In-store Productivity, E-commerce, Payment Solutions and Checkout Efficiency, as well as tailor-made retail solutions from leading third-party suppliers, including Electronic Shelf Labels (ESL), POS, ERP and Digi scales and wrapping systems. The group management has in the fiscal year 2025 governed the business based on reported sales revenues, EBITDA and EBIT for the two business areas Nordic and International incl. Product.
Revenue per product segment
KNOK
2025
2024
- Products
185,103
292,870
- Services
194,950
111,893
In-store Productivity
380,053
404,763
- Products
84,304
115,866
- Services
125,366
120,557
Payment Solutions
209,670
236,423
- Products
164,547
121,591
- Services
66,788
60,621
Check Out Efficiency
231,335
182,212
- Products
60,429
43,811
- Services
83,345
70,639
E-commerce logistics
143,775
114,451
- Products
-
-
- Services
194,583
196,124
Shop Fittting
194,583
196,124
- Products
87,300
72,814
- Services
112,193
102,279
Other retail technology
199,494
175,093
- Products
581,684
646,954
- Services
777,225
662,111
Total sales revenue
1,358,909
1,309,066
Segment and geographical information
Nordics
International incl. Product
ASA/Elim
Consolidated
KNOK
2025
2024
2025
2024
2025
2024
2025
2024
- Products
111,584
222,360
111,584
222,360
- Services
130,347
123,535
130,347
123,535
Norway
241,931
345,895
-
-
-
-
241,931
345,895
- Products
161,926
152,479
161,926
152,479
- Services
161,963
150,409
161,963
150,409
Sweden
323,889
302,888
-
-
-
-
323,889
302,888
- Products
11,766
11,442
11,766
11,442
- Services
3,801
3,647
3,801
3,647
Finland
15,567
15,089
-
-
-
-
15,567
15,089
- Products
178,723
131,043
178,723
131,043
- Services
134,252
128,322
134,252
128,322
Baltics
-
-
312,975
259,365
-
-
312,975
259,365
- Products
52,230
51,905
52,230
51,905
- Service
26,242
22,187
26,242
22,187
Spain
-
-
78,472
74,093
-
-
78,472
74,093
- Products
29,465
1,037
29,465
1,037
- Services
315,314
223,797
315,314
223,797
UK & Ireland
-
-
344,780
224,834
-
-
344,780
224,834
- Products
35,989
76,689
35,989
76,689
- Services
5,306
10,215
5,306
10,215
Rest of Europe
-
-
41,296
86,904
-
-
41,296
86,904
- Products
285,276
386,280
296,408
260,675
-
-
581,684
646,955
- Services
296,111
277,591
481,115
384,520
-
-
777,225
662,111
Total sales revenue
581,387
663,871
777,522
645,195
-
-
1,358,909
1,309,066
EBITDA
61,733
51,836
-1,639
-23,481
-33,632
-26,316
26,461
2,039
EBT
51,975
45,527
-48,729
-68,266
-18,565
-24,044
-15,319
-46,783
Assets
347,770
340,070
663,982
603,232
-3,635
84,436
1,008,117
1,027,738
Liabilities
123,007
119,438
573,201
503,112
-165,714
-60,014
530,494
562,535
Working capital
105,070
125,722
140,091
149,341
-19,142
-19,464
226,019
255,600
Investment in fixed assets
596
2,216
7,962
6,365
-
-
8,557
8,581
EBITDA means operating profit before depreciation, amortization interest and tax. EBT is profit before tax. Working capital is inventory plus accounts receivables minus accounts payables. There are no customers that represent 10% or more of revenue in the individual business areas in 2025 and 2024. Revenue per customer is based on sales per legal entities.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-299": { "value": "Note 3: Segment information Accounting policies Revenue recognition Long-term service and license agreements are recognized linearly over the contracted period. The Group\u2019s sales of products and services are separate performance obligations according to IFRS 15. The assessment is supported by independence between product sales and sales of services and that both types of sales are based on market prices without cross-subsidisation. The performance obligation related to the sale of products is fulfilled upon installation by the customer (at a point in time) and the performance obligation related to service agreements is fulfilled on a linear basis over the contract period (over time). The segment information is based on reported revenues, EBITDA, EBT and assets for the legal entities included in the segment, with eliminations of internal items within the segment. Intra-group items are included in the column Eliminations. Eliminations relate to internal sales with associated costs, intercompany balances, goodwill, intangible assets and other group postings. Internal sales are based on market prices. Management fee invoiced from StrongPoint ASA to subsidiaries is not included in the segment statements. Segments The Group has two segments: Nordics and International incl. Product. The financial statements include revenue information for both geographic and product information in the current reporting. The business segment Nordics currently consist of the operating business units in Norway, Sweden and Finland. The revenue also includes deliveries to other parts of the Nordics like Denmark and Iceland. The business segment International incl. Product consists of the operating business units in the Baltics, Spain and UK/ Ireland, in addition to partner sales in the rest of Europe and rest of world. The ongoing development activities for own products have been allocated to this segment. The Group delivers proprietary solutions within In-store Productivity, E-commerce, Payment Solutions and Checkout Efficiency, as well as tailor-made retail solutions from leading third-party suppliers, including Electronic Shelf Labels (ESL), POS, ERP and Digi scales and wrapping systems. The group management has in the fiscal year 2025 governed the business based on reported sales revenues, EBITDA and EBIT for the two business areas Nordic and International incl. Product. Revenue per product segment
KNOK
2025
2024
- Products
185,103
292,870
- Services
194,950
111,893
In-store Productivity
380,053
404,763
- Products
84,304
115,866
- Services
125,366
120,557
Payment Solutions
209,670
236,423
- Products
164,547
121,591
- Services
66,788
60,621
Check Out Efficiency
231,335
182,212
- Products
60,429
43,811
- Services
83,345
70,639
E-commerce logistics
143,775
114,451
- Products
-
-
- Services
194,583
196,124
Shop Fittting
194,583
196,124
- Products
87,300
72,814
- Services
112,193
102,279
Other retail technology
199,494
175,093
- Products
581,684
646,954
- Services
777,225
662,111
Total sales revenue
1,358,909
1,309,066
Segment and geographical information
Nordics
International incl. Product
ASA/Elim
Consolidated
KNOK
2025
2024
2025
2024
2025
2024
2025
2024
- Products
111,584
222,360
111,584
222,360
- Services
130,347
123,535
130,347
123,535
Norway
241,931
345,895
-
-
-
-
241,931
345,895
- Products
161,926
152,479
161,926
152,479
- Services
161,963
150,409
161,963
150,409
Sweden
323,889
302,888
-
-
-
-
323,889
302,888
- Products
11,766
11,442
11,766
11,442
- Services
3,801
3,647
3,801
3,647
Finland
15,567
15,089
-
-
-
-
15,567
15,089
- Products
178,723
131,043
178,723
131,043
- Services
134,252
128,322
134,252
128,322
Baltics
-
-
312,975
259,365
-
-
312,975
259,365
- Products
52,230
51,905
52,230
51,905
- Service
26,242
22,187
26,242
22,187
Spain
-
-
78,472
74,093
-
-
78,472
74,093
- Products
29,465
1,037
29,465
1,037
- Services
315,314
223,797
315,314
223,797
UK & Ireland
-
-
344,780
224,834
-
-
344,780
224,834
- Products
35,989
76,689
35,989
76,689
- Services
5,306
10,215
5,306
10,215
Rest of Europe
-
-
41,296
86,904
-
-
41,296
86,904
- Products
285,276
386,280
296,408
260,675
-
-
581,684
646,955
- Services
296,111
277,591
481,115
384,520
-
-
777,225
662,111
Total sales revenue
581,387
663,871
777,522
645,195
-
-
1,358,909
1,309,066
EBITDA
61,733
51,836
-1,639
-23,481
-33,632
-26,316
26,461
2,039
EBT
51,975
45,527
-48,729
-68,266
-18,565
-24,044
-15,319
-46,783
Assets
347,770
340,070
663,982
603,232
-3,635
84,436
1,008,117
1,027,738
Liabilities
123,007
119,438
573,201
503,112
-165,714
-60,014
530,494
562,535
Working capital
105,070
125,722
140,091
149,341
-19,142
-19,464
226,019
255,600
Investment in fixed assets
596
2,216
7,962
6,365
-
-
8,557
8,581
EBITDA means operating profit before depreciation, amortization interest and tax. EBT is profit before tax. Working capital is inventory plus accounts receivables minus accounts payables. There are no customers that represent 10% or more of revenue in the individual business areas in 2025 and 2024. Revenue per customer is based on sales per legal entities.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-349": { "value": "Accounting policies Revenue recognition Long-term service and license agreements are recognized linearly over the contracted period. The Group\u2019s sales of products and services are separate performance obligations according to IFRS 15. The assessment is supported by independence between product sales and sales of services and that both types of sales are based on market prices without cross-subsidisation. The performance obligation related to the sale of products is fulfilled upon installation by the customer (at a point in time) and the performance obligation related to service agreements is fulfilled on a linear basis over the contract period (over time). The segment information is based on reported revenues, EBITDA, EBT and assets for the legal entities included in the segment, with eliminations of internal items within the segment. Intra-group items are included in the column Eliminations. Eliminations relate to internal sales with associated costs, intercompany balances, goodwill, intangible assets and other group postings. Internal sales are based on market prices. Management fee invoiced from StrongPoint ASA to subsidiaries is not included in the segment statements. Segments The Group has two segments: Nordics and International incl. Product. The financial statements include revenue information for both geographic and product information in the current reporting. The business segment Nordics currently consist of the operating business units in Norway, Sweden and Finland. The revenue also includes deliveries to other parts of the Nordics like Denmark and Iceland. The business segment International incl. Product consists of the operating business units in the Baltics, Spain and UK/ Ireland, in addition to partner sales in the rest of Europe and rest of world. The ongoing development activities for own products have been allocated to this segment. The Group delivers proprietary solutions within In-store Productivity, E-commerce, Payment Solutions and Checkout Efficiency, as well as tailor-made retail solutions from leading third-party suppliers, including Electronic Shelf Labels (ESL), POS, ERP and Digi scales and wrapping systems. The group management has in the fiscal year 2025 governed the business based on reported sales revenues, EBITDA and EBIT for the two business areas Nordic and International incl. Product. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-339": { "value": "Accounting policies Revenue recognition Long-term service and license agreements are recognized linearly over the contracted period. The Group\u2019s sales of products and services are separate performance obligations according to IFRS 15. The assessment is supported by independence between product sales and sales of services and that both types of sales are based on market prices without cross-subsidisation. The performance obligation related to the sale of products is fulfilled upon installation by the customer (at a point in time) and the performance obligation related to service agreements is fulfilled on a linear basis over the contract period (over time). The segment information is based on reported revenues, EBITDA, EBT and assets for the legal entities included in the segment, with eliminations of internal items within the segment. Intra-group items are included in the column Eliminations. Eliminations relate to internal sales with associated costs, intercompany balances, goodwill, intangible assets and other group postings. Internal sales are based on market prices. Management fee invoiced from StrongPoint ASA to subsidiaries is not included in the segment statements. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-300": { "value": "
Segment and geographical information
Nordics
International incl. Product
ASA/Elim
Consolidated
KNOK
2025
2024
2025
2024
2025
2024
2025
2024
- Products
111,584
222,360
111,584
222,360
- Services
130,347
123,535
130,347
123,535
Norway
241,931
345,895
-
-
-
-
241,931
345,895
- Products
161,926
152,479
161,926
152,479
- Services
161,963
150,409
161,963
150,409
Sweden
323,889
302,888
-
-
-
-
323,889
302,888
- Products
11,766
11,442
11,766
11,442
- Services
3,801
3,647
3,801
3,647
Finland
15,567
15,089
-
-
-
-
15,567
15,089
- Products
178,723
131,043
178,723
131,043
- Services
134,252
128,322
134,252
128,322
Baltics
-
-
312,975
259,365
-
-
312,975
259,365
- Products
52,230
51,905
52,230
51,905
- Service
26,242
22,187
26,242
22,187
Spain
-
-
78,472
74,093
-
-
78,472
74,093
- Products
29,465
1,037
29,465
1,037
- Services
315,314
223,797
315,314
223,797
UK & Ireland
-
-
344,780
224,834
-
-
344,780
224,834
- Products
35,989
76,689
35,989
76,689
- Services
5,306
10,215
5,306
10,215
Rest of Europe
-
-
41,296
86,904
-
-
41,296
86,904
- Products
285,276
386,280
296,408
260,675
-
-
581,684
646,955
- Services
296,111
277,591
481,115
384,520
-
-
777,225
662,111
Total sales revenue
581,387
663,871
777,522
645,195
-
-
1,358,909
1,309,066
EBITDA
61,733
51,836
-1,639
-23,481
-33,632
-26,316
26,461
2,039
EBT
51,975
45,527
-48,729
-68,266
-18,565
-24,044
-15,319
-46,783
Assets
347,770
340,070
663,982
603,232
-3,635
84,436
1,008,117
1,027,738
Liabilities
123,007
119,438
573,201
503,112
-165,714
-60,014
530,494
562,535
Working capital
105,070
125,722
140,091
149,341
-19,142
-19,464
226,019
255,600
Investment in fixed assets
596
2,216
7,962
6,365
-
-
8,557
8,581
EBITDA means operating profit before depreciation,
amortization interest and tax.
EBT is profit before tax.
Working capital is inventory plus accounts receivables minus
accounts payables.
There are no customers that represent 10% or more of revenue
in the individual business areas in 2025 and 2024.
Revenue per customer is based on sales per legal entities.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-268": { "value": "
Note 4: Changes in the group structure
StrongPoint Investering AS and StrongPoint GmbH were liquidated in 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-301": { "value": "Note 4: Changes in the group structure StrongPoint Investering AS and StrongPoint GmbH were liquidated in 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-269": { "value": "
Note 5: Other operating expenses
KNOK
2025
2024
Rent, electricity, cleaning
16,712
17,337
Vehicles
10,069
13,964
Other consultancy fees
34,415
25,438
IT
50,860
45,765
Travel
16,488
13,222
Marketing
10,428
10,329
Other costs
35,890
31,125
Total
174,861
157,179
Specification of recognized auditors fee:
2025
2024
Fee for auditing services
4,039
3,928
Fee for other services
129
277
Total
1
4,168
4,206
1) Of which KNOK 637 (KNOK 690) applies to auditors other than EY.
Auditors fee are exclusive of VAT, with the exception of transaction expenses.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-315": { "value": "Note 5: Other operating expenses
KNOK
2025
2024
Rent, electricity, cleaning
16,712
17,337
Vehicles
10,069
13,964
Other consultancy fees
34,415
25,438
IT
50,860
45,765
Travel
16,488
13,222
Marketing
10,428
10,329
Other costs
35,890
31,125
Total
174,861
157,179
Specification of recognized auditors fee:
2025
2024
Fee for auditing services
4,039
3,928
Fee for other services
129
277
Total
1
4,168
4,206
1) Of which KNOK 637 (KNOK 690) applies to auditors other than EY. Auditors fee are exclusive of VAT, with the exception of transaction expenses. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-336": { "value": "Note 5: Other operating expenses
KNOK
2025
2024
Rent, electricity, cleaning
16,712
17,337
Vehicles
10,069
13,964
Other consultancy fees
34,415
25,438
IT
50,860
45,765
Travel
16,488
13,222
Marketing
10,428
10,329
Other costs
35,890
31,125
Total
174,861
157,179
Specification of recognized auditors fee:
2025
2024
Fee for auditing services
4,039
3,928
Fee for other services
129
277
Total
1
4,168
4,206
1) Of which KNOK 637 (KNOK 690) applies to auditors other than EY. Auditors fee are exclusive of VAT, with the exception of transaction expenses. Note 9: Payroll costs and number of employees Accounting policies a) Pension commitments The employees in StrongPoint have pension schemes in line with local statutory and obligatory company pension schemes, and are in general recognized as a defined contribution plan. b) Bonus schemes The group recognizes a provision and a cost for bonus schemes. The group recognizes a provision where there are contractual obligations or a precedent that generates a self-imposed obligation. c) Share program The Group has a share program for the executive management where the CEO has the opportunity to buy shares for up to NOK 1,000,000 per year with 20% discount with a 3 year lock-in period and the other members have the opportunity to buy shares for up to NOK 500,000 per year with 20% discount with a 3 years lock-in period. In addition, all permanent employees in a StrongPoint legal entity, are offered to buy shares for up to NOK 35,000 per year with a 20% discount. The discount is recognized as a personnel cost.
KNOK
2025
2024
Salaries
278,215
263,064
Severance packages
3,142
8,864
Director's fee and Nomination Committee
2,367
2,872
Social fee
48,025
47,125
Pension costs
18,767
16,353
Other payroll costs
29,716
28,230
Total payroll costs
380,232
366,508
Number of full-time employees employed during the year:
497
498
Number of full-time employees at the end of the year:
493
491
The employees in StrongPoint have pension schemes in line with local statutory and obligatory company pension schemes, and are in general recognized as a defined contribution plan. Salaries and remuneration for Executive Management Team and Directors
KNOK
2025
2024
Board of Directors
Directors' fee
2,224
2,050
Executive Management Team
Salaries
17,817
17,769
Bonus
2,582
-
Company car
1,034
983
Other remuneration
1,970
648
Pension expenses
1,958
1,709
Total salaries and remuneration
27,584
23,159
Remuneration to the Chief Executive Officer (CEO) and other senior executives will be presented in a separate Renumeration report to the Annual General Meeting, and will be published on our webpages. The following members of the Executive Management Team and Board of Directors own shares or share options in the company per 31.12:
Shares per Shares per Options per Options per
Name, position 31.12.25 31.12.24 31.12.25 31.12.24
Board of Directors
Morthen Johannessen, Chairman \u00b9
160,238
147,584
Ingeborg Molden Hegstad, Director
2
37,484
30,826
Cathrine Laksfoss, Director
-
10,435
Audun Nordtveit, Director
-
28,296
P\u00e5l Wibe, Director
10,526
3,868
Monica Aune
4,646
-
Preben Rasch-Olsen
4,646
-
Total
217,540
221,009
-
-
Shares per Shares per Options per Options per
Name, position 31.12.25 31.12.24 31.12.25 31.12.24
Executive Management Team
Jacob Tveraabak, CEO
3
250,146
250,146
900,000
1,000,000
Marius Drefvelin CFO
21,364
21,364
300,000
275,000
Knut Olav Nyhus Olsen, SVP People &
46,995
46,995
270,000
350,000
Organisation
Julius Stulpinas, SVP Technology &
-
49,321
-
325,000
supply chain to 01.10.25
Rimantas Ma\u017eulis, SVP Baltics
44,951
44,951
320,000
400,000
Lorena G\u00f3mez, SVP Spain
35,119
35,119
320,000
300,000
Magnus Ros\u00e9n, SVP Sweden, Norway
27,307
27,307
295,000
275,000
and Finland
Alex Eveleigh, SVP UK & Ireland from
15.01.24
-
-
120,000
100,000
Aurelijus Valei\u0161a, CTO from 17.09.25
-
-
-
Total
425,882
475,203
2,525,000
3,025,000
1) Morthen Johannessen owns the shares privately and through the company Motri AS. 2) Ingeborg Molden Hegstad owns the shares privately and through the company Imsight AS. 3) Jacob Tveraabak owns the shares privately and through the company Celo Industries AS. Members of the Extended Group Management Team and key employees have stock options:
Total costs and Social Security Provisions (KNOK)
2025
2024
Total IFRS cost
3 733
4 222
Total Social security provisions
-6
10
3,727
4,232
Granted instruments
2025
2024
Instrument
Option
Option
Quantity 31.12 (instruments)
280 000
1 230 000
Quantity 31.12 (shares)
280 000
1 230 000
Contractual life *
5.00
5.00
Strike price *
9.69
10.92
Share price *
10.05
10.95
Expected lifetime *
3.25
3.25
Volatility *
37.10%
40.44%
Interest rate *
3.746%
3.685%
FV per instrument *
3.22
3.58
Vesting conditions * Weighted average parameters at grant of instrument Outstanding instruments Year End-Option Quantity and weighted average prices
Weighted
Number of average
Activity instruments strike price
Outstanding OB (01.01.2025)
4,095,000
18.98
Granted
280,000
9.69
Terminated
-525,000
21.44
Expired
-350,000
14.68
Outstanding CB (31.12.2025)
3,500,000
18.29
Vested CB
1,846,250
22.25
Outstanding Instruments Overview
Strike Number of Weighted Average remaining Vested instruments
price instruments contractual life 31/12/2025
9.69
280,000
4.37
-
10.92
1,155,000
3.37
288,750
18.00
150,000
2.67
75,000
21.77
865,000
2.36
432,500
21.91
550,000
1.36
550,000
30.23
500,000
0.35
500,000
Total
3,500,000
1,846,250
Method of valuation:
The fair value of share options granted is estimated at the date of grant using the Black-Scholes-
Merton Option Pricing Model. The model uses the following parameters; the exercise price, the life
of the option, the current price of the underlying shares, the expected volatility of the share price, the
dividends expected on the shares, and the risk-free interest rate for the life of the option.
The measure of volatility used in the option pricing models is the annualised standard deviation of the
continuously compounded rates of return on the share over a period of time.
Vesting requirements:
The vesting of the options is dependent on the participant still being employed at StrongpPoint at the
time of the vesting.
Method of settlement:
All StrongPoint ASA options are intended to be settled in equity, but in the event that the Company is
not capable of delivering Shares following an exercise of Options, the Company shall fulfil its
obligations under this Agreement through a cash-out.
Vesting period
The options will vest over three years, with 1/4 vesting after one year, 1/4 after two years, and the
remaining 2/4 after three years. The split in vesting underpins the retention ambition of the program.
Any non-exercised options expire five years after grant.
Note 26: Tax Accounting policies Current tax liabilities and assets are measured at the amount that is expected to be paid to or recovered from the tax authorities. The tax rates and tax rules used to calculate the amounts are those that have been adopted or substantively adopted by the end of the reporting period in the countries in which the group operates and generates taxable income. Deferred tax liabilities and assets are computed for all temporary differences between the carrying amount of an asset or liability in the consolidated financial statements and their respective tax bases and tax losses carried forward. For the calculation of deferred tax assets and liabilities, the nominal tax rates expected to be applied when the asset is realized or the liability is paid will be used. Tax expense:
KNOK
2025
2024
Tax payable
2,537
1,422
Tax items relating to previous years
-
77
Change in deferred tax
-12,885
-16,352
Tax expense
-10,349
-14,853
Included as tax expense in the financial statements
-10,349
-14,853
Reconciliation of the nominal tax rate
22%
22%
KNOK
2025
2024
Profit before tax
-15,319
-46,783
Tax calculated at a rate of 22%
-3,370
-10,292
Taxes related to companies in other countries with other tax rate
-2,126
-2,605
Change in tax rate in Lithuania
-
-83
Non-taxable items (22% of permanent differences)
-5,218
-2,236
Unrecognized deferred tax asset
-9
302
Effect corrections previous years
1
375
61
Tax expense
-10,349
-14,853
1) Reversal of provision of tax previous years. Deferred tax assets and deferred tax liabilities:
Consolidated income
Deferred tax assets
Deferred tax liabilities
statement
KNOK
2025
2024
2025
2024
2025
2024
Current assets
628
692
3,202
3,026
-536
787
Liabilities
5,933
5,218
-2,442
-2,432
-705
-711
Fixed assets
320
265
-13,242
-16,555
-3,368
-1,680
Losses carried forward
47,204
39,804
291
-586
-8,277
-14,748
Deferred tax
54,085
45,979
-12,190
-16,547
-12,885
-16,352
The Company has no liabilities / deferred tax assets that effect Total comprehensive income. Per 31.12.2025 the group has losses carried forward of MNOK 116.4 in the Spanish entity. Deferred tax assets of MNOK 29.1 (MNOK 25.9) associated with this are included in the balance sheet.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-302": { "value": "
Specification of recognized auditors fee:
2025
2024
Fee for auditing services
4,039
3,928
Fee for other services
129
277
Total
1
4,168
4,206
1) Of which KNOK 637 (KNOK 690) applies to auditors other than EY. Auditors fee are exclusive of VAT, with the exception of transaction expenses. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-270": { "value": "
Note 6: Investment in associated companies
StrongPoint ASA owns 49,9997% of the shares in Spok AS. StrongPoint does not have any defacto control. The company performs services on behalf of StrongPoint AS.
StrongPoint ASA had the following investments in associated companies per 31 December 2025:
Cost Book Share of Book
KNOK
Stake
price value net profit value
Entity
Country
Industry
31.12.2025
31.12.2025
31.12.2024
2025
31.12.2025
Spok AS
Norway
Service company
50.0 %
1,700
798
342
1,140
Total
1,700
798
342
1,140
An overview of financial information about the associated company, based on 100%:
KNOK
2025
Current Fixed Profit for
Entity assets
assets
Debt
Equity
Turnover
year
Spok AS
4,607
1,446
3,887
2,166
14,485
570
Total
4,607
1,446
3,887
2,166
14,485
570
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-303": { "value": "Note 6: Investment in associated companies StrongPoint ASA owns 49,9997% of the shares in Spok AS. StrongPoint does not have any defacto control. The company performs services on behalf of StrongPoint AS. StrongPoint ASA had the following investments in associated companies per 31 December 2025:
Cost Book Share of Book
KNOK
Stake
price value net profit value
Entity
Country
Industry
31.12.2025
31.12.2025
31.12.2024
2025
31.12.2025
Spok AS
Norway
Service company
50.0 %
1,700
798
342
1,140
Total
1,700
798
342
1,140
An overview of financial information about the associated company, based on 100%:
KNOK
2025
Current Fixed Profit for
Entity assets
assets
Debt
Equity
Turnover
year
Spok AS
4,607
1,446
3,887
2,166
14,485
570
Total
4,607
1,446
3,887
2,166
14,485
570
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-271": { "value": "
Note 7: Shares in other companies
KNOK
2025
2024
Company
Cost price
Market value
Cost price
Market value
Other long-term investments:
Plata Capital Europe AS
476
-
476
-
1X Holding AS
4,001
4,001
Total
476
-
4,477
4,001
The shares are booked at fair value with level 3 in the fair value hierarchy. Any changes in the value
that can be reliably determined, will be booked through the P&L.
The shares in Plata Capital Europe AS (former Settle Group AS) were written down to 0 in 2018 and
the fair value is evaluated to be unchanged.
The shares in 1X Holding AS were sold in 2025, and the net financial gain of 23 MNOK was booked
as a financial item in the profit and loss statement.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-272": { "value": "
Note 8: Financial items
KNOK
2025
2024
Interest income
12,884
3,503
Currency adjustment bank and unpaid receivables and liabilities
1,168
9,466
Profit from associated companies
342
245
Profit on sale of the shares in 1X Holding AS
22,602
-
Other financial income
56
2,070
Total financial income
37,052
15,284
Interest expense
1
-26,908
-12,794
Interest expenses leasing IFRS 16
-3,584
-4,507
Currency adjustment bank and unpaid receivables and liabilities
-1,046
111
Other financial expenses
2
-4,048
-5,398
Total financial expenses
-35,585
-22,588
Net financial items
1,467
-7,304
1) The interest expenses have increased due to higher interest rates.
2) Other financial expenses are primarily related to restructuring of loans and financial liabilities.
Currency differences relating to the payment of purchases are recorded as cost of goods and
constitutes a revenue of KNOK 1,875 in 2025 (cost of KNOK 306 in 2024).
Currency differences relating to the payment of sales revenues are recorded as sales revenues and
constitutes a cost of KNOK 5,731 in 2025 (revenue of KNOK 1,905 in 2024).
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-337": { "value": "Note 8: Financial items
KNOK
2025
2024
Interest income
12,884
3,503
Currency adjustment bank and unpaid receivables and liabilities
1,168
9,466
Profit from associated companies
342
245
Profit on sale of the shares in 1X Holding AS
22,602
-
Other financial income
56
2,070
Total financial income
37,052
15,284
Interest expense
1
-26,908
-12,794
Interest expenses leasing IFRS 16
-3,584
-4,507
Currency adjustment bank and unpaid receivables and liabilities
-1,046
111
Other financial expenses
2
-4,048
-5,398
Total financial expenses
-35,585
-22,588
Net financial items
1,467
-7,304
1) The interest expenses have increased due to higher interest rates. 2) Other financial expenses are primarily related to restructuring of loans and financial liabilities. Currency differences relating to the payment of purchases are recorded as cost of goods and constitutes a revenue of KNOK 1,875 in 2025 (cost of KNOK 306 in 2024). Currency differences relating to the payment of sales revenues are recorded as sales revenues and constitutes a cost of KNOK 5,731 in 2025 (revenue of KNOK 1,905 in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-333": { "value": "Note 8: Financial items
KNOK
2025
2024
Interest income
12,884
3,503
Currency adjustment bank and unpaid receivables and liabilities
1,168
9,466
Profit from associated companies
342
245
Profit on sale of the shares in 1X Holding AS
22,602
-
Other financial income
56
2,070
Total financial income
37,052
15,284
Interest expense
1
-26,908
-12,794
Interest expenses leasing IFRS 16
-3,584
-4,507
Currency adjustment bank and unpaid receivables and liabilities
-1,046
111
Other financial expenses
2
-4,048
-5,398
Total financial expenses
-35,585
-22,588
Net financial items
1,467
-7,304
1) The interest expenses have increased due to higher interest rates. 2) Other financial expenses are primarily related to restructuring of loans and financial liabilities. Currency differences relating to the payment of purchases are recorded as cost of goods and constitutes a revenue of KNOK 1,875 in 2025 (cost of KNOK 306 in 2024). Currency differences relating to the payment of sales revenues are recorded as sales revenues and constitutes a cost of KNOK 5,731 in 2025 (revenue of KNOK 1,905 in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-326": { "value": "Note 8: Financial items
KNOK
2025
2024
Interest income
12,884
3,503
Currency adjustment bank and unpaid receivables and liabilities
1,168
9,466
Profit from associated companies
342
245
Profit on sale of the shares in 1X Holding AS
22,602
-
Other financial income
56
2,070
Total financial income
37,052
15,284
Interest expense
1
-26,908
-12,794
Interest expenses leasing IFRS 16
-3,584
-4,507
Currency adjustment bank and unpaid receivables and liabilities
-1,046
111
Other financial expenses
2
-4,048
-5,398
Total financial expenses
-35,585
-22,588
Net financial items
1,467
-7,304
1) The interest expenses have increased due to higher interest rates. 2) Other financial expenses are primarily related to restructuring of loans and financial liabilities. Currency differences relating to the payment of purchases are recorded as cost of goods and constitutes a revenue of KNOK 1,875 in 2025 (cost of KNOK 306 in 2024). Currency differences relating to the payment of sales revenues are recorded as sales revenues and constitutes a cost of KNOK 5,731 in 2025 (revenue of KNOK 1,905 in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-316": { "value": "Note 8: Financial items
KNOK
2025
2024
Interest income
12,884
3,503
Currency adjustment bank and unpaid receivables and liabilities
1,168
9,466
Profit from associated companies
342
245
Profit on sale of the shares in 1X Holding AS
22,602
-
Other financial income
56
2,070
Total financial income
37,052
15,284
Interest expense
1
-26,908
-12,794
Interest expenses leasing IFRS 16
-3,584
-4,507
Currency adjustment bank and unpaid receivables and liabilities
-1,046
111
Other financial expenses
2
-4,048
-5,398
Total financial expenses
-35,585
-22,588
Net financial items
1,467
-7,304
1) The interest expenses have increased due to higher interest rates. 2) Other financial expenses are primarily related to restructuring of loans and financial liabilities. Currency differences relating to the payment of purchases are recorded as cost of goods and constitutes a revenue of KNOK 1,875 in 2025 (cost of KNOK 306 in 2024). Currency differences relating to the payment of sales revenues are recorded as sales revenues and constitutes a cost of KNOK 5,731 in 2025 (revenue of KNOK 1,905 in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-305": { "value": "Note 8: Financial items
KNOK
2025
2024
Interest income
12,884
3,503
Currency adjustment bank and unpaid receivables and liabilities
1,168
9,466
Profit from associated companies
342
245
Profit on sale of the shares in 1X Holding AS
22,602
-
Other financial income
56
2,070
Total financial income
37,052
15,284
Interest expense
1
-26,908
-12,794
Interest expenses leasing IFRS 16
-3,584
-4,507
Currency adjustment bank and unpaid receivables and liabilities
-1,046
111
Other financial expenses
2
-4,048
-5,398
Total financial expenses
-35,585
-22,588
Net financial items
1,467
-7,304
1) The interest expenses have increased due to higher interest rates. 2) Other financial expenses are primarily related to restructuring of loans and financial liabilities. Currency differences relating to the payment of purchases are recorded as cost of goods and constitutes a revenue of KNOK 1,875 in 2025 (cost of KNOK 306 in 2024). Currency differences relating to the payment of sales revenues are recorded as sales revenues and constitutes a cost of KNOK 5,731 in 2025 (revenue of KNOK 1,905 in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-304": { "value": "Note 9: Payroll costs and number of employees Accounting policies a) Pension commitments The employees in StrongPoint have pension schemes in line with local statutory and obligatory company pension schemes, and are in general recognized as a defined contribution plan. b) Bonus schemes The group recognizes a provision and a cost for bonus schemes. The group recognizes a provision where there are contractual obligations or a precedent that generates a self-imposed obligation. c) Share program The Group has a share program for the executive management where the CEO has the opportunity to buy shares for up to NOK 1,000,000 per year with 20% discount with a 3 year lock-in period and the other members have the opportunity to buy shares for up to NOK 500,000 per year with 20% discount with a 3 years lock-in period. In addition, all permanent employees in a StrongPoint legal entity, are offered to buy shares for up to NOK 35,000 per year with a 20% discount. The discount is recognized as a personnel cost.
KNOK
2025
2024
Salaries
278,215
263,064
Severance packages
3,142
8,864
Director's fee and Nomination Committee
2,367
2,872
Social fee
48,025
47,125
Pension costs
18,767
16,353
Other payroll costs
29,716
28,230
Total payroll costs
380,232
366,508
Number of full-time employees employed during the year:
497
498
Number of full-time employees at the end of the year:
493
491
The employees in StrongPoint have pension schemes in line with local statutory and obligatory company pension schemes, and are in general recognized as a defined contribution plan. Salaries and remuneration for Executive Management Team and Directors
KNOK
2025
2024
Board of Directors
Directors' fee
2,224
2,050
Executive Management Team
Salaries
17,817
17,769
Bonus
2,582
-
Company car
1,034
983
Other remuneration
1,970
648
Pension expenses
1,958
1,709
Total salaries and remuneration
27,584
23,159
Remuneration to the Chief Executive Officer (CEO) and other senior executives will be presented in a separate Renumeration report to the Annual General Meeting, and will be published on our webpages.
The following members of the Executive Management Team and Board of Directors
own shares or share options in the company per 31.12:
Shares per Shares per Options per Options per
Name, position 31.12.25 31.12.24 31.12.25 31.12.24
Board of Directors
Morthen Johannessen, Chairman \u00b9
160,238
147,584
Ingeborg Molden Hegstad, Director
2
37,484
30,826
Cathrine Laksfoss, Director
-
10,435
Audun Nordtveit, Director
-
28,296
P\u00e5l Wibe, Director
10,526
3,868
Monica Aune
4,646
-
Preben Rasch-Olsen
4,646
-
Total
217,540
221,009
-
-
Shares per Shares per Options per Options per
Name, position 31.12.25 31.12.24 31.12.25 31.12.24
Executive Management Team
Jacob Tveraabak, CEO
3
250,146
250,146
900,000
1,000,000
Marius Drefvelin CFO
21,364
21,364
300,000
275,000
Knut Olav Nyhus Olsen, SVP People &
46,995
46,995
270,000
350,000
Organisation
Julius Stulpinas, SVP Technology &
-
49,321
-
325,000
supply chain to 01.10.25
Rimantas Ma\u017eulis, SVP Baltics
44,951
44,951
320,000
400,000
Lorena G\u00f3mez, SVP Spain
35,119
35,119
320,000
300,000
Magnus Ros\u00e9n, SVP Sweden, Norway
27,307
27,307
295,000
275,000
and Finland
Alex Eveleigh, SVP UK & Ireland from
15.01.24
-
-
120,000
100,000
Aurelijus Valei\u0161a, CTO from 17.09.25
-
-
-
Total
425,882
475,203
2,525,000
3,025,000
1) Morthen Johannessen owns the shares privately and through the company Motri AS.
2) Ingeborg Molden Hegstad owns the shares privately and through the company Imsight AS.
3) Jacob Tveraabak owns the shares privately and through the company Celo Industries AS.
Members of the Extended Group Management Team and key
employees have stock options:
Total costs and Social Security Provisions (KNOK)
2025
2024
Total IFRS cost
3 733
4 222
Total Social security provisions
-6
10
3,727
4,232
Granted instruments
2025
2024
Instrument
Option
Option
Quantity 31.12 (instruments)
280 000
1 230 000
Quantity 31.12 (shares)
280 000
1 230 000
Contractual life *
5.00
5.00
Strike price *
9.69
10.92
Share price *
10.05
10.95
Expected lifetime *
3.25
3.25
Volatility *
37.10%
40.44%
Interest rate *
3.746%
3.685%
FV per instrument *
3.22
3.58
Vesting conditions
* Weighted average parameters at grant of instrument
Outstanding instruments Year End-Option
Quantity and weighted average prices
Weighted
Number of average
Activity instruments strike price
Outstanding OB (01.01.2025)
4,095,000
18.98
Granted
280,000
9.69
Terminated
-525,000
21.44
Expired
-350,000
14.68
Outstanding CB (31.12.2025)
3,500,000
18.29
Vested CB
1,846,250
22.25
Outstanding Instruments Overview
Strike Number of Weighted Average remaining Vested instruments
price instruments contractual life 31/12/2025
9.69
280,000
4.37
-
10.92
1,155,000
3.37
288,750
18.00
150,000
2.67
75,000
21.77
865,000
2.36
432,500
21.91
550,000
1.36
550,000
30.23
500,000
0.35
500,000
Total
3,500,000
1,846,250
Method of valuation: The fair value of share options granted is estimated at the date of grant using the Black-Scholes- Merton Option Pricing Model. The model uses the following parameters; the exercise price, the life of the option, the current price of the underlying shares, the expected volatility of the share price, the dividends expected on the shares, and the risk-free interest rate for the life of the option. The measure of volatility used in the option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. Vesting requirements: The vesting of the options is dependent on the participant still being employed at StrongpPoint at the time of the vesting. Method of settlement: All StrongPoint ASA options are intended to be settled in equity, but in the event that the Company is not capable of delivering Shares following an exercise of Options, the Company shall fulfil its obligations under this Agreement through a cash-out. Vesting period The options will vest over three years, with 1/4 vesting after one year, 1/4 after two years, and the remaining 2/4 after three years. The split in vesting underpins the retention ambition of the program. Any non-exercised options expire five years after grant. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-340": { "value": "Accounting policies a) Pension commitments The employees in StrongPoint have pension schemes in line with local statutory and obligatory company pension schemes, and are in general recognized as a defined contribution plan. b) Bonus schemes The group recognizes a provision and a cost for bonus schemes. The group recognizes a provision where there are contractual obligations or a precedent that generates a self-imposed obligation. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-273": { "value": "Number of full-time employees employed during the year: 497 498 Number of full-time employees at the end of the year: 493 491 ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-317": { "value": "The following members of the Executive Management Team and Board of Directors own shares or share options in the company per 31.12:
Shares per Shares per Options per Options per
Name, position 31.12.25 31.12.24 31.12.25 31.12.24
Board of Directors
Morthen Johannessen, Chairman \u00b9
160,238
147,584
Ingeborg Molden Hegstad, Director
2
37,484
30,826
Cathrine Laksfoss, Director
-
10,435
Audun Nordtveit, Director
-
28,296
P\u00e5l Wibe, Director
10,526
3,868
Monica Aune
4,646
-
Preben Rasch-Olsen
4,646
-
Total
217,540
221,009
-
-
Shares per Shares per Options per Options per
Name, position 31.12.25 31.12.24 31.12.25 31.12.24
Executive Management Team
Jacob Tveraabak, CEO
3
250,146
250,146
900,000
1,000,000
Marius Drefvelin CFO
21,364
21,364
300,000
275,000
Knut Olav Nyhus Olsen, SVP People &
46,995
46,995
270,000
350,000
Organisation
Julius Stulpinas, SVP Technology &
-
49,321
-
325,000
supply chain to 01.10.25
Rimantas Ma\u017eulis, SVP Baltics
44,951
44,951
320,000
400,000
Lorena G\u00f3mez, SVP Spain
35,119
35,119
320,000
300,000
Magnus Ros\u00e9n, SVP Sweden, Norway
27,307
27,307
295,000
275,000
and Finland
Alex Eveleigh, SVP UK & Ireland from
15.01.24
-
-
120,000
100,000
Aurelijus Valei\u0161a, CTO from 17.09.25
-
-
-
Total
425,882
475,203
2,525,000
3,025,000
1) Morthen Johannessen owns the shares privately and through the company Motri AS. 2) Ingeborg Molden Hegstad owns the shares privately and through the company Imsight AS. 3) Jacob Tveraabak owns the shares privately and through the company Celo Industries AS. Members of the Extended Group Management Team and key employees have stock options:
Total costs and Social Security Provisions (KNOK)
2025
2024
Total IFRS cost
3 733
4 222
Total Social security provisions
-6
10
3,727
4,232
Granted instruments
2025
2024
Instrument
Option
Option
Quantity 31.12 (instruments)
280 000
1 230 000
Quantity 31.12 (shares)
280 000
1 230 000
Contractual life *
5.00
5.00
Strike price *
9.69
10.92
Share price *
10.05
10.95
Expected lifetime *
3.25
3.25
Volatility *
37.10%
40.44%
Interest rate *
3.746%
3.685%
FV per instrument *
3.22
3.58
Vesting conditions * Weighted average parameters at grant of instrument Outstanding instruments Year End-Option Quantity and weighted average prices
Weighted
Number of average
Activity instruments strike price
Outstanding OB (01.01.2025)
4,095,000
18.98
Granted
280,000
9.69
Terminated
-525,000
21.44
Expired
-350,000
14.68
Outstanding CB (31.12.2025)
3,500,000
18.29
Vested CB
1,846,250
22.25
Outstanding Instruments Overview
Strike Number of Weighted Average remaining Vested instruments
price instruments contractual life 31/12/2025
9.69
280,000
4.37
-
10.92
1,155,000
3.37
288,750
18.00
150,000
2.67
75,000
21.77
865,000
2.36
432,500
21.91
550,000
1.36
550,000
30.23
500,000
0.35
500,000
Total
3,500,000
1,846,250
Method of valuation: The fair value of share options granted is estimated at the date of grant using the Black-Scholes- Merton Option Pricing Model. The model uses the following parameters; the exercise price, the life of the option, the current price of the underlying shares, the expected volatility of the share price, the dividends expected on the shares, and the risk-free interest rate for the life of the option. The measure of volatility used in the option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. Vesting requirements: The vesting of the options is dependent on the participant still being employed at StrongpPoint at the time of the vesting. Method of settlement: All StrongPoint ASA options are intended to be settled in equity, but in the event that the Company is not capable of delivering Shares following an exercise of Options, the Company shall fulfil its obligations under this Agreement through a cash-out. Vesting period The options will vest over three years, with 1/4 vesting after one year, 1/4 after two years, and the remaining 2/4 after three years. The split in vesting underpins the retention ambition of the program. Any non-exercised options expire five years after grant. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-274": { "value": "Note 10: Tangible assets Accounting policies The acquisition costs of fixed assets are depreciated linearly according to the expected useful life of the assets, which is: \u2022 Fixtures and equipment 3\u20135 years \u2022 Machinery 3-10 years \u2022 Land values are not depreciated Leasing contracts with a lifetime of more than one year and a value of KNOK 100 are booked as IFRS 16 Leases as both right-of-use assets and liabilities. Operational leases with lower value or shorter lifetime are booked as operational leases in the P&L. For lease contracts with a lease term less than 12 months or a value of the underlying asset of less than KNOK 100, the group applies the recognition-on exemptions and does not recognize these in the balance sheet. Tangible assets, company owned
Equipment Total Equipment Total
KNOK Land Buildings owned 2025 Land Buildings owned 2024
Acquisition costs 01.01
825
6,675
103,434
110,933
825
8,731
94,764
104,320
Addition
8,557
8,557
8,581
8,581
Divestment
-3,038
-3,038
-2,056
-4,773
-6,829
Currency exchange differences
192
192
4,862
4,862
Acquisition costs 31.12
825
6,675
109,145
116,645
825
6,675
103,434
110,933
Accumulated depreciations 01.01
-825
-6,675
-73,686
-81,186
-825
-8,731
-64,366
-73,922
Depreciations
-6,286
-6,286
-5,649
-5,649
Depreciations of the year regarding rental machines is
booked as cost of gods sold
-4,693
-4,693
-4,417
-4,417
Divestment
3,002
3,002
2,056
4,467
6,523
Currency exchange differences
-107
-107
-3,720
-3,720
Accumulated depreciations 31.12
-825
-6,675
-81,769
-89,269
-825
-6,675
-73,686
-81,186
Book value 31.12
-
-
27,376
27,376
-
-
29,748
29,748
Depreciation ratio
10-33%
10-33%
Depreciation method
Linear
Linear
Some equipment has been fully depreciated per 31 December 2025 but is still in use. StrongPoint has no contractual purchasing obligations.
Tangible assets, right of use
Right of use Right of use Total Right of use Right of use Total
KNOK offices equipment/cars 2025 offices equipment/cars 2024
Acquisition costs 01.01
164,470
50,496
214,967
147,642
44,489
192,131
Addition
1,978
8,975
10,952
10,477
5,651
16,129
Divestment
-
-2,962
-2,962
-
-899
-899
Currency exchange differences
1,025
1,415
2,440
6,351
1,255
7,607
Acquisition costs 31.12
167,473
57,923
225,396
164,470
50,496
214,967
Accumulated depreciations 01.01
-82,284
-36,036
-118,319
-62,815
-29,748
-92,562
Depreciations
-17,176
-7,569
-24,745
-17,196
-6,417
-23,613
Currency exchange differences
-2,051
1,670
-381
-2,273
129
-2,144
Accumulated depreciations 31.12
-101,511
-41,935
-143,446
-82,284
-36,036
-118,319
Book value 31.12
65,962
15,988
81,950
82,187
14,461
96,647
Depreciation ratio
10-33%
10-33%
10-33%
10-33%
See note 16 for information about the commitments related to the leasing.
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-341": { "value": "Accounting policies The acquisition costs of fixed assets are depreciated linearly according to the expected useful life of the assets, which is: \u2022 Fixtures and equipment 3\u20135 years \u2022 Machinery 3-10 years \u2022 Land values are not depreciated ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-342": { "value": "Leasing contracts with a lifetime of more than one year and a value of KNOK 100 are booked as IFRS 16 Leases as both right-of-use assets and liabilities. Operational leases with lower value or shorter lifetime are booked as operational leases in the P&L. For lease contracts with a lease term less than 12 months or a value of the underlying asset of less than KNOK 100, the group applies the recognition-on exemptions and does not recognize these in the balance sheet. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-306": { "value": "Tangible assets, right of use
Right of use Right of use Total Right of use Right of use Total
KNOK offices equipment/cars 2025 offices equipment/cars 2024
Acquisition costs 01.01
164,470
50,496
214,967
147,642
44,489
192,131
Addition
1,978
8,975
10,952
10,477
5,651
16,129
Divestment
-
-2,962
-2,962
-
-899
-899
Currency exchange differences
1,025
1,415
2,440
6,351
1,255
7,607
Acquisition costs 31.12
167,473
57,923
225,396
164,470
50,496
214,967
Accumulated depreciations 01.01
-82,284
-36,036
-118,319
-62,815
-29,748
-92,562
Depreciations
-17,176
-7,569
-24,745
-17,196
-6,417
-23,613
Currency exchange differences
-2,051
1,670
-381
-2,273
129
-2,144
Accumulated depreciations 31.12
-101,511
-41,935
-143,446
-82,284
-36,036
-118,319
Book value 31.12
65,962
15,988
81,950
82,187
14,461
96,647
Depreciation ratio
10-33%
10-33%
10-33%
10-33%
See note 16 for information about the commitments related to the leasing.", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-275": { "value": "
Note 11: Intangible assets
Accounting policies
Intangible assets
Intangible assets are recognized at their cost price, less any accumulated write-downs and
amortization, and are considered periodically for impairment in case of any impairment indicators.
Any impairment losses are recognized as operating costs.
Intangible assets with definite lives are amortized over economic life and tested for impairment when
there are indications on this.
Goodwill and other intangible assets from acquisitions
Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This
includes items such as technology, brand and customer relationships. Brand value/trademarks are
not depreciated, but they are tested annually for impairment along with goodwill. The other items are
depreciated throughout their estimated useful life.
Development costs Product development costs into new products and maintenance of existing products are expensed as incurred except for capitalized costs relating to the development of the CashGuard Connect solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For both products, the expenses include in-house payroll costs and outsourced services. The expenses are reduced with any government grants received related to this development. Government grants (SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with.
2025
2024
Other intangible assets (KNOK)
Technology
Brand
Customer
Software
Total
Technology
Brand
Customer
Software
Total
Acquisition costs 01.01
174,957
31,502
95,834
16,802
319,095
147,040
31,502
95,834
13,174
287,550
Investment
26,646
-
-
5,909
32,555
27,916
-
-
3,628
31,545
Acquisition costs 31.12
201,603
31,502
95,834
22,711
351,650
174,957
31,502
95,834
16,802
319,095
Accumulated impairments and amortizations 01.01
-105,655
-5,679
-61,521
-8,398
-181,254
-105,655
-3,371
-51,581
-8,390
-168,998
Accumulated impairments and amortizations 31.12
-105,655
-7,978
-71,430
-8,407
-193,470
-105,655
-5,679
-61,521
-8,398
-181,254
Translation differences
378
5,732
8,789
-658
14,240
95
4,430
10,650
-690
14,485
Book value 31.12
96,325
29,255
33,193
13,646
172,420
69,397
30,252
44,963
7,714
152,326
Depreciations of the year
-
-2,299
-9,909
-9
-12,217
-
-2,308
-9,939
-8
-12,256
This year change in translation differences
282
1,302
-1,864
31
-249
1,950
1,047
4,369
193
7,559
Amortizations schedule
10 and 15
Impairment
1-7 years
4-7 years
10 and 15
Impairment
1-7 years
4-7 years
years test years test
Amortizations ratio
7-10%
14-100%
14-25%
7-10%
14-100%
14-25%
For the year 2025, the expensed development costs were KNOK 48,195 (KNOK 39,549 in 2024), whereas capitalized costs were KNOK 31,919 (30,621) for the same period.
Intangible assets regarding brand are related to CashGuard and ALS.
StrongPoint StrongPoint StrongPoint StrongPoint Total Total
Goodwill (KNOK)
StrongPoint AS
StrongPoint AB
Technology AB Baltic S.L.U
E-com AB
ALS
Hamari
2025 2024
Acquisition costs 01.01
15,976
2,612
81,127
23,318
4,431
25,889
38,268
2,914
194,535
194,535
Acquisition costs 31.12
15,976
2,612
81,127
23,318
4,431
25,889
38,268
2,914
194,535
194,535
Accumulated impairment and depreciations 01.01
-14,689
-229
-
-23,345
-
-
-
-
-38,263
-38,263
Accumulated impairment and depreciations 31.12
-14,689
-229
-
-23,345
-
-
-
-
-38,263
-38,263
Translation differences
-
-
17,335
3,267
1,432
2,883
5,190
156
30,263
23,604
Book value 31.12
1,286
2,383
98,462
3,240
5,863
28,772
43,458
3,071
186,534
179,875
This year change in translation differences
-
-
5,857
13
24
1,711
-959
12
6,647
5,407
Goodwill is not depreciated. Impairment tests are carried out every year. The impairment test per 31 December 2025 has been carried out with the segments Nordics and International incl. Product as the cash generating units.
Goodwill (KNOK)
Acquired company
Cash generating unit
31.12.2025
31.12.2024
StrongPoint AS
Nordics
1,286
1,286
StrongPoint AB
Nordics
2,383
2,383
StrongPoint Technology AB
Nordics
98,462
92,605
StrongPoint UAB
International incl. Product
3,240
3,227
StrongPoint S.L.U
International incl. Product
5,863
5,839
StrongPoint E-com AB
Nordics
28,772
27,060
StrongPoint ALS
International incl. Product
43,458
44,416
StrongPoint Hamari Oy
Nordics
3,071
3,058
Total goodwill
186,534
179,875
Impairment test of goodwill and intangible assets with indefinite useful life
Impairment tests are carried out in order to assess the prospects of each cash flow-generating unit
based on value in use. Value in use is measured against net book value for the cash flow-generating
entity. Key assumptions is a growth rate of 2.5% in net cash flow after five years of explicit plan and a
WACC after tax of 10,44%. Climate change is considered not to have a significant impact and is taken
into account in the cash flow.
The brands are considered to be indefinite due to the Groups strategy which contains a growth path
for the brands, and confirms the value of the IP in the balance sheet, as long-term future cashflow
is expected.
The Group has used value in use to determine recoverable amounts for the cash flow-generating
entities. Value in use is determined by using the discounted cash flow method. The expected cash
flow is based on the business areas\u2019 budgets and long-term plans, which are approved by
StrongPoint\u2019s executive management and the Board. Budgets and long-term plans cover a five-year
period (explicit prognosis period). Approved budgets and long-term plans are adjusted for cash flows
related to investments, future product improvements and new development, if the elements are
considered significant for the impairment test. After the five years of explicit plans a terminal value is
calculated based on 2.5% growth in net cash flow. To calculate value in use, the Group has used
anticipated cash flows after tax and, correspondingly, discount rates after tax. The recoverable
amount would not have been significantly different if cash flows before tax and the discount rate
before tax had been used. The WACC after tax has been stipulated using an iterative method and is
10.44%. The assumptions are based on historical results and observable market data.
Key assumptions
Discount rate
The discount rates are based on a weighted average cost of capital (WACC) method, whereby the
cost of equity and the cost of liabilities are weighted according to an estimated capital structure. The
discount rates reflect the market\u2019s required return on investment at the time of the test and in the
industry to which the cash-generating unit belongs. The estimated capital structure is based on the
average capital structure in the industry in which the cash generating unit operates and an
assessment of what is a reasonable and prudent long-term capital structure. The CAPM model is
used to estimate the cost of equity. In accordance with the CAPM model, the cost of equity consists
of risk-free interest as well as an individual risk premium. The risk premium is the entity\u2019s systematic
risk (beta), multiplied by the market\u2019s risk premium. The risk-free interest is estimated on a 10-year
Norwegian government bond interest rate and is based on all cash flows being translated to NOK. The
cost of liabilities represents an expected long-term after-tax interest rate for comparable liabilities and
consists of risk-free interest and an interest spread. The pre tax discount rate is 13.15%.
Profit margin (EBITDA)
The profit margin is reviewed based on expectations of future development and historical
performance. This gives the Group good prospects for order intake and is a solid basis for
long-term growth.
Growth rate
Growth rates in the explicit prognosis period are based on management\u2019s expectations of market
trends. The Group uses stable growth rates to extrapolate cash flows in excess of five years. The
long-term growth rate beyond five years is not higher than the expected long-term growth rate in the
industry in which the undertaking operates within.
Market shares and macro trends
Group entities monitors competition environment and market shares on a detailed level, both in the
local geography and from a product point of view. StrongPoint is a retail technology company and
exposed to global changes within technology development, international competition, supply change
and raw material distribution following political, climate or international trading challenges etc.
Expected changes in market shares or new competitive solutions that can influence future cash flow
from the business units are taken into account in the impairment test.
Risk
Group management and Board of directors monitors and acts upon risk within the following areas:
Strategic, operational, financial and sustainability/climate. Main assumptions in the impairment test
are adjusted to reflect the risk environment that the Group operates within.
Sensitivity analysis
In connection with impairment tests of goodwill and intangible assets, sensitivity analyses are carried
out. When applying long-term annual growth rates of 8 to 10% on revenue and 5 to 6% on operating
costs, there is substantial impairment headroom. This corresponds to EBITDA margin of 6 to 8%
and is considered to be achievable in the long-term. However, if assuming long-term annual revenue
growth of 5 to 6% and the operating costs continuing to increase by 5%, the EBITDA margin will
convert to 3% and consequently lead to an impairment in both segments.
Estimation uncertainty
There will always be uncertainty related to the estimate of value in use. The assessments are
based on key assumptions as described above, and are to a large degree influenced by market data
for comparable companies, interest rates and other risk conditions. These calculations are based on
discounted future cash flows, in which judgement was used as regards future profit and operation.
Significant changes in the cash flows may affect the value of goodwill.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-307": { "value": "Note 11: Intangible assets Accounting policies Intangible assets Intangible assets are recognized at their cost price, less any accumulated write-downs and amortization, and are considered periodically for impairment in case of any impairment indicators. Any impairment losses are recognized as operating costs. Intangible assets with definite lives are amortized over economic life and tested for impairment when there are indications on this. Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life. Development costs Product development costs into new products and maintenance of existing products are expensed as incurred except for capitalized costs relating to the development of the CashGuard Connect solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For both products, the expenses include in-house payroll costs and outsourced services. The expenses are reduced with any government grants received related to this development. Government grants (SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with.
2025
2024
Other intangible assets (KNOK)
Technology
Brand
Customer
Software
Total
Technology
Brand
Customer
Software
Total
Acquisition costs 01.01
174,957
31,502
95,834
16,802
319,095
147,040
31,502
95,834
13,174
287,550
Investment
26,646
-
-
5,909
32,555
27,916
-
-
3,628
31,545
Acquisition costs 31.12
201,603
31,502
95,834
22,711
351,650
174,957
31,502
95,834
16,802
319,095
Accumulated impairments and amortizations 01.01
-105,655
-5,679
-61,521
-8,398
-181,254
-105,655
-3,371
-51,581
-8,390
-168,998
Accumulated impairments and amortizations 31.12
-105,655
-7,978
-71,430
-8,407
-193,470
-105,655
-5,679
-61,521
-8,398
-181,254
Translation differences
378
5,732
8,789
-658
14,240
95
4,430
10,650
-690
14,485
Book value 31.12
96,325
29,255
33,193
13,646
172,420
69,397
30,252
44,963
7,714
152,326
Depreciations of the year
-
-2,299
-9,909
-9
-12,217
-
-2,308
-9,939
-8
-12,256
This year change in translation differences
282
1,302
-1,864
31
-249
1,950
1,047
4,369
193
7,559
Amortizations schedule
10 and 15
Impairment
1-7 years
4-7 years
10 and 15
Impairment
1-7 years
4-7 years
years test years test
Amortizations ratio
7-10%
14-100%
14-25%
7-10%
14-100%
14-25%
For the year 2025, the expensed development costs were KNOK 48,195 (KNOK 39,549 in 2024), whereas capitalized costs were KNOK 31,919 (30,621) for the same period. Intangible assets regarding brand are related to CashGuard and ALS.
StrongPoint StrongPoint StrongPoint StrongPoint Total Total
Goodwill (KNOK)
StrongPoint AS
StrongPoint AB
Technology AB Baltic S.L.U
E-com AB
ALS
Hamari
2025 2024
Acquisition costs 01.01
15,976
2,612
81,127
23,318
4,431
25,889
38,268
2,914
194,535
194,535
Acquisition costs 31.12
15,976
2,612
81,127
23,318
4,431
25,889
38,268
2,914
194,535
194,535
Accumulated impairment and depreciations 01.01
-14,689
-229
-
-23,345
-
-
-
-
-38,263
-38,263
Accumulated impairment and depreciations 31.12
-14,689
-229
-
-23,345
-
-
-
-
-38,263
-38,263
Translation differences
-
-
17,335
3,267
1,432
2,883
5,190
156
30,263
23,604
Book value 31.12
1,286
2,383
98,462
3,240
5,863
28,772
43,458
3,071
186,534
179,875
This year change in translation differences
-
-
5,857
13
24
1,711
-959
12
6,647
5,407
Goodwill is not depreciated. Impairment tests are carried out every year. The impairment test per 31 December 2025 has been carried out with the segments Nordics and International incl. Product as the cash generating units.
Goodwill (KNOK)
Acquired company
Cash generating unit
31.12.2025
31.12.2024
StrongPoint AS
Nordics
1,286
1,286
StrongPoint AB
Nordics
2,383
2,383
StrongPoint Technology AB
Nordics
98,462
92,605
StrongPoint UAB
International incl. Product
3,240
3,227
StrongPoint S.L.U
International incl. Product
5,863
5,839
StrongPoint E-com AB
Nordics
28,772
27,060
StrongPoint ALS
International incl. Product
43,458
44,416
StrongPoint Hamari Oy
Nordics
3,071
3,058
Total goodwill
186,534
179,875
Impairment test of goodwill and intangible assets with indefinite useful life Impairment tests are carried out in order to assess the prospects of each cash flow-generating unit based on value in use. Value in use is measured against net book value for the cash flow-generating entity. Key assumptions is a growth rate of 2.5% in net cash flow after five years of explicit plan and a WACC after tax of 10,44%. Climate change is considered not to have a significant impact and is taken into account in the cash flow. The brands are considered to be indefinite due to the Groups strategy which contains a growth path for the brands, and confirms the value of the IP in the balance sheet, as long-term future cashflow is expected. The Group has used value in use to determine recoverable amounts for the cash flow-generating entities. Value in use is determined by using the discounted cash flow method. The expected cash flow is based on the business areas\u2019 budgets and long-term plans, which are approved by StrongPoint\u2019s executive management and the Board. Budgets and long-term plans cover a five-year period (explicit prognosis period). Approved budgets and long-term plans are adjusted for cash flows related to investments, future product improvements and new development, if the elements are considered significant for the impairment test. After the five years of explicit plans a terminal value is calculated based on 2.5% growth in net cash flow. To calculate value in use, the Group has used anticipated cash flows after tax and, correspondingly, discount rates after tax. The recoverable amount would not have been significantly different if cash flows before tax and the discount rate before tax had been used. The WACC after tax has been stipulated using an iterative method and is 10.44%. The assumptions are based on historical results and observable market data. Key assumptions Discount rate The discount rates are based on a weighted average cost of capital (WACC) method, whereby the cost of equity and the cost of liabilities are weighted according to an estimated capital structure. The discount rates reflect the market\u2019s required return on investment at the time of the test and in the industry to which the cash-generating unit belongs. The estimated capital structure is based on the average capital structure in the industry in which the cash generating unit operates and an assessment of what is a reasonable and prudent long-term capital structure. The CAPM model is used to estimate the cost of equity. In accordance with the CAPM model, the cost of equity consists of risk-free interest as well as an individual risk premium. The risk premium is the entity\u2019s systematic risk (beta), multiplied by the market\u2019s risk premium. The risk-free interest is estimated on a 10-year Norwegian government bond interest rate and is based on all cash flows being translated to NOK. The cost of liabilities represents an expected long-term after-tax interest rate for comparable liabilities and consists of risk-free interest and an interest spread. The pre tax discount rate is 13.15%. Profit margin (EBITDA) The profit margin is reviewed based on expectations of future development and historical performance. This gives the Group good prospects for order intake and is a solid basis for long-term growth. Growth rate Growth rates in the explicit prognosis period are based on management\u2019s expectations of market trends. The Group uses stable growth rates to extrapolate cash flows in excess of five years. The long-term growth rate beyond five years is not higher than the expected long-term growth rate in the industry in which the undertaking operates within. Market shares and macro trends Group entities monitors competition environment and market shares on a detailed level, both in the local geography and from a product point of view. StrongPoint is a retail technology company and exposed to global changes within technology development, international competition, supply change and raw material distribution following political, climate or international trading challenges etc. Expected changes in market shares or new competitive solutions that can influence future cash flow from the business units are taken into account in the impairment test. Risk Group management and Board of directors monitors and acts upon risk within the following areas: Strategic, operational, financial and sustainability/climate. Main assumptions in the impairment test are adjusted to reflect the risk environment that the Group operates within. Sensitivity analysis In connection with impairment tests of goodwill and intangible assets, sensitivity analyses are carried out. When applying long-term annual growth rates of 8 to 10% on revenue and 5 to 6% on operating costs, there is substantial impairment headroom. This corresponds to EBITDA margin of 6 to 8% and is considered to be achievable in the long-term. However, if assuming long-term annual revenue growth of 5 to 6% and the operating costs continuing to increase by 5%, the EBITDA margin will convert to 3% and consequently lead to an impairment in both segments. Estimation uncertainty There will always be uncertainty related to the estimate of value in use. The assessments are based on key assumptions as described above, and are to a large degree influenced by market data for comparable companies, interest rates and other risk conditions. These calculations are based on discounted future cash flows, in which judgement was used as regards future profit and operation. Significant changes in the cash flows may affect the value of goodwill. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-318": { "value": "Note 11: Intangible assets Accounting policies Intangible assets Intangible assets are recognized at their cost price, less any accumulated write-downs and amortization, and are considered periodically for impairment in case of any impairment indicators. Any impairment losses are recognized as operating costs. Intangible assets with definite lives are amortized over economic life and tested for impairment when there are indications on this. Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life. Development costs Product development costs into new products and maintenance of existing products are expensed as incurred except for capitalized costs relating to the development of the CashGuard Connect solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For both products, the expenses include in-house payroll costs and outsourced services. The expenses are reduced with any government grants received related to this development. Government grants (SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with.
2025
2024
Other intangible assets (KNOK)
Technology
Brand
Customer
Software
Total
Technology
Brand
Customer
Software
Total
Acquisition costs 01.01
174,957
31,502
95,834
16,802
319,095
147,040
31,502
95,834
13,174
287,550
Investment
26,646
-
-
5,909
32,555
27,916
-
-
3,628
31,545
Acquisition costs 31.12
201,603
31,502
95,834
22,711
351,650
174,957
31,502
95,834
16,802
319,095
Accumulated impairments and amortizations 01.01
-105,655
-5,679
-61,521
-8,398
-181,254
-105,655
-3,371
-51,581
-8,390
-168,998
Accumulated impairments and amortizations 31.12
-105,655
-7,978
-71,430
-8,407
-193,470
-105,655
-5,679
-61,521
-8,398
-181,254
Translation differences
378
5,732
8,789
-658
14,240
95
4,430
10,650
-690
14,485
Book value 31.12
96,325
29,255
33,193
13,646
172,420
69,397
30,252
44,963
7,714
152,326
Depreciations of the year
-
-2,299
-9,909
-9
-12,217
-
-2,308
-9,939
-8
-12,256
This year change in translation differences
282
1,302
-1,864
31
-249
1,950
1,047
4,369
193
7,559
Amortizations schedule
10 and 15
Impairment
1-7 years
4-7 years
10 and 15
Impairment
1-7 years
4-7 years
years test years test
Amortizations ratio
7-10%
14-100%
14-25%
7-10%
14-100%
14-25%
For the year 2025, the expensed development costs were KNOK 48,195 (KNOK 39,549 in 2024), whereas capitalized costs were KNOK 31,919 (30,621) for the same period. Intangible assets regarding brand are related to CashGuard and ALS.
StrongPoint StrongPoint StrongPoint StrongPoint Total Total
Goodwill (KNOK)
StrongPoint AS
StrongPoint AB
Technology AB Baltic S.L.U
E-com AB
ALS
Hamari
2025 2024
Acquisition costs 01.01
15,976
2,612
81,127
23,318
4,431
25,889
38,268
2,914
194,535
194,535
Acquisition costs 31.12
15,976
2,612
81,127
23,318
4,431
25,889
38,268
2,914
194,535
194,535
Accumulated impairment and depreciations 01.01
-14,689
-229
-
-23,345
-
-
-
-
-38,263
-38,263
Accumulated impairment and depreciations 31.12
-14,689
-229
-
-23,345
-
-
-
-
-38,263
-38,263
Translation differences
-
-
17,335
3,267
1,432
2,883
5,190
156
30,263
23,604
Book value 31.12
1,286
2,383
98,462
3,240
5,863
28,772
43,458
3,071
186,534
179,875
This year change in translation differences
-
-
5,857
13
24
1,711
-959
12
6,647
5,407
Goodwill is not depreciated. Impairment tests are carried out every year. The impairment test per 31 December 2025 has been carried out with the segments Nordics and International incl. Product as the cash generating units.
Goodwill (KNOK)
Acquired company
Cash generating unit
31.12.2025
31.12.2024
StrongPoint AS
Nordics
1,286
1,286
StrongPoint AB
Nordics
2,383
2,383
StrongPoint Technology AB
Nordics
98,462
92,605
StrongPoint UAB
International incl. Product
3,240
3,227
StrongPoint S.L.U
International incl. Product
5,863
5,839
StrongPoint E-com AB
Nordics
28,772
27,060
StrongPoint ALS
International incl. Product
43,458
44,416
StrongPoint Hamari Oy
Nordics
3,071
3,058
Total goodwill
186,534
179,875
Impairment test of goodwill and intangible assets with indefinite useful life Impairment tests are carried out in order to assess the prospects of each cash flow-generating unit based on value in use. Value in use is measured against net book value for the cash flow-generating entity. Key assumptions is a growth rate of 2.5% in net cash flow after five years of explicit plan and a WACC after tax of 10,44%. Climate change is considered not to have a significant impact and is taken into account in the cash flow. The brands are considered to be indefinite due to the Groups strategy which contains a growth path for the brands, and confirms the value of the IP in the balance sheet, as long-term future cashflow is expected. The Group has used value in use to determine recoverable amounts for the cash flow-generating entities. Value in use is determined by using the discounted cash flow method. The expected cash flow is based on the business areas\u2019 budgets and long-term plans, which are approved by StrongPoint\u2019s executive management and the Board. Budgets and long-term plans cover a five-year period (explicit prognosis period). Approved budgets and long-term plans are adjusted for cash flows related to investments, future product improvements and new development, if the elements are considered significant for the impairment test. After the five years of explicit plans a terminal value is calculated based on 2.5% growth in net cash flow. To calculate value in use, the Group has used anticipated cash flows after tax and, correspondingly, discount rates after tax. The recoverable amount would not have been significantly different if cash flows before tax and the discount rate before tax had been used. The WACC after tax has been stipulated using an iterative method and is 10.44%. The assumptions are based on historical results and observable market data. Key assumptions Discount rate The discount rates are based on a weighted average cost of capital (WACC) method, whereby the cost of equity and the cost of liabilities are weighted according to an estimated capital structure. The discount rates reflect the market\u2019s required return on investment at the time of the test and in the industry to which the cash-generating unit belongs. The estimated capital structure is based on the average capital structure in the industry in which the cash generating unit operates and an assessment of what is a reasonable and prudent long-term capital structure. The CAPM model is used to estimate the cost of equity. In accordance with the CAPM model, the cost of equity consists of risk-free interest as well as an individual risk premium. The risk premium is the entity\u2019s systematic risk (beta), multiplied by the market\u2019s risk premium. The risk-free interest is estimated on a 10-year Norwegian government bond interest rate and is based on all cash flows being translated to NOK. The cost of liabilities represents an expected long-term after-tax interest rate for comparable liabilities and consists of risk-free interest and an interest spread. The pre tax discount rate is 13.15%. Profit margin (EBITDA) The profit margin is reviewed based on expectations of future development and historical performance. This gives the Group good prospects for order intake and is a solid basis for long-term growth. Growth rate Growth rates in the explicit prognosis period are based on management\u2019s expectations of market trends. The Group uses stable growth rates to extrapolate cash flows in excess of five years. The long-term growth rate beyond five years is not higher than the expected long-term growth rate in the industry in which the undertaking operates within. Market shares and macro trends Group entities monitors competition environment and market shares on a detailed level, both in the local geography and from a product point of view. StrongPoint is a retail technology company and exposed to global changes within technology development, international competition, supply change and raw material distribution following political, climate or international trading challenges etc. Expected changes in market shares or new competitive solutions that can influence future cash flow from the business units are taken into account in the impairment test. Risk Group management and Board of directors monitors and acts upon risk within the following areas: Strategic, operational, financial and sustainability/climate. Main assumptions in the impairment test are adjusted to reflect the risk environment that the Group operates within. Sensitivity analysis In connection with impairment tests of goodwill and intangible assets, sensitivity analyses are carried out. When applying long-term annual growth rates of 8 to 10% on revenue and 5 to 6% on operating costs, there is substantial impairment headroom. This corresponds to EBITDA margin of 6 to 8% and is considered to be achievable in the long-term. However, if assuming long-term annual revenue growth of 5 to 6% and the operating costs continuing to increase by 5%, the EBITDA margin will convert to 3% and consequently lead to an impairment in both segments. Estimation uncertainty There will always be uncertainty related to the estimate of value in use. The assessments are based on key assumptions as described above, and are to a large degree influenced by market data for comparable companies, interest rates and other risk conditions. These calculations are based on discounted future cash flows, in which judgement was used as regards future profit and operation. Significant changes in the cash flows may affect the value of goodwill. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-334": { "value": "Note 11: Intangible assets Accounting policies Intangible assets Intangible assets are recognized at their cost price, less any accumulated write-downs and amortization, and are considered periodically for impairment in case of any impairment indicators. Any impairment losses are recognized as operating costs. Intangible assets with definite lives are amortized over economic life and tested for impairment when there are indications on this. Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life. Development costs Product development costs into new products and maintenance of existing products are expensed as incurred except for capitalized costs relating to the development of the CashGuard Connect solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For both products, the expenses include in-house payroll costs and outsourced services. The expenses are reduced with any government grants received related to this development. Government grants (SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with.
2025
2024
Other intangible assets (KNOK)
Technology
Brand
Customer
Software
Total
Technology
Brand
Customer
Software
Total
Acquisition costs 01.01
174,957
31,502
95,834
16,802
319,095
147,040
31,502
95,834
13,174
287,550
Investment
26,646
-
-
5,909
32,555
27,916
-
-
3,628
31,545
Acquisition costs 31.12
201,603
31,502
95,834
22,711
351,650
174,957
31,502
95,834
16,802
319,095
Accumulated impairments and amortizations 01.01
-105,655
-5,679
-61,521
-8,398
-181,254
-105,655
-3,371
-51,581
-8,390
-168,998
Accumulated impairments and amortizations 31.12
-105,655
-7,978
-71,430
-8,407
-193,470
-105,655
-5,679
-61,521
-8,398
-181,254
Translation differences
378
5,732
8,789
-658
14,240
95
4,430
10,650
-690
14,485
Book value 31.12
96,325
29,255
33,193
13,646
172,420
69,397
30,252
44,963
7,714
152,326
Depreciations of the year
-
-2,299
-9,909
-9
-12,217
-
-2,308
-9,939
-8
-12,256
This year change in translation differences
282
1,302
-1,864
31
-249
1,950
1,047
4,369
193
7,559
Amortizations schedule
10 and 15
Impairment
1-7 years
4-7 years
10 and 15
Impairment
1-7 years
4-7 years
years test years test
Amortizations ratio
7-10%
14-100%
14-25%
7-10%
14-100%
14-25%
For the year 2025, the expensed development costs were KNOK 48,195 (KNOK 39,549 in 2024), whereas capitalized costs were KNOK 31,919 (30,621) for the same period. Intangible assets regarding brand are related to CashGuard and ALS. ", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-355": { "value": "Accounting policies Intangible assets Intangible assets are recognized at their cost price, less any accumulated write-downs and amortization, and are considered periodically for impairment in case of any impairment indicators. Any impairment losses are recognized as operating costs. Intangible assets with definite lives are amortized over economic life and tested for impairment when there are indications on this. Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life. Development costs Product development costs into new products and maintenance of existing products are expensed as incurred except for capitalized costs relating to the development of the CashGuard Connect solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For both products, the expenses include in-house payroll costs and outsourced services. The expenses are reduced with any government grants received related to this development. Government grants (SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-354": { "value": "Accounting policies Intangible assets Intangible assets are recognized at their cost price, less any accumulated write-downs and amortization, and are considered periodically for impairment in case of any impairment indicators. Any impairment losses are recognized as operating costs. Intangible assets with definite lives are amortized over economic life and tested for impairment when there are indications on this. Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life. Development costs Product development costs into new products and maintenance of existing products are expensed as incurred except for capitalized costs relating to the development of the CashGuard Connect solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For both products, the expenses include in-house payroll costs and outsourced services. The expenses are reduced with any government grants received related to this development. Government grants (SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-352": { "value": "Accounting policies Intangible assets Intangible assets are recognized at their cost price, less any accumulated write-downs and amortization, and are considered periodically for impairment in case of any impairment indicators. Any impairment losses are recognized as operating costs. Intangible assets with definite lives are amortized over economic life and tested for impairment when there are indications on this. Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life. Development costs Product development costs into new products and maintenance of existing products are expensed as incurred except for capitalized costs relating to the development of the CashGuard Connect solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For both products, the expenses include in-house payroll costs and outsourced services. The expenses are reduced with any government grants received related to this development. Government grants (SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-350": { "value": "Accounting policies Intangible assets Intangible assets are recognized at their cost price, less any accumulated write-downs and amortization, and are considered periodically for impairment in case of any impairment indicators. Any impairment losses are recognized as operating costs. Intangible assets with definite lives are amortized over economic life and tested for impairment when there are indications on this. Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-343": { "value": "Accounting policies Intangible assets Intangible assets are recognized at their cost price, less any accumulated write-downs and amortization, and are considered periodically for impairment in case of any impairment indicators. Any impairment losses are recognized as operating costs. Intangible assets with definite lives are amortized over economic life and tested for impairment when there are indications on this. Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life. Development costs Product development costs into new products and maintenance of existing products are expensed as incurred except for capitalized costs relating to the development of the CashGuard Connect solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For both products, the expenses include in-house payroll costs and outsourced services. The expenses are reduced with any government grants received related to this development. Government grants (SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-327": { "value": "Accounting policies Intangible assets Intangible assets are recognized at their cost price, less any accumulated write-downs and amortization, and are considered periodically for impairment in case of any impairment indicators. Any impairment losses are recognized as operating costs. Intangible assets with definite lives are amortized over economic life and tested for impairment when there are indications on this. Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life.
Development costs
Product development costs into new products and maintenance of existing products are expensed
as incurred except for capitalized costs relating to the development of the CashGuard Connect
solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs
on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by
StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the
total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the
POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end
of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For
both products, the expenses include in-house payroll costs and outsourced services. The expenses
are reduced with any government grants received related to this development. Government grants
(SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and
all attached conditions will be complied with.
2025
2024
Other intangible assets (KNOK)
Technology
Brand
Customer
Software
Total
Technology
Brand
Customer
Software
Total
Acquisition costs 01.01
174,957
31,502
95,834
16,802
319,095
147,040
31,502
95,834
13,174
287,550
Investment
26,646
-
-
5,909
32,555
27,916
-
-
3,628
31,545
Acquisition costs 31.12
201,603
31,502
95,834
22,711
351,650
174,957
31,502
95,834
16,802
319,095
Accumulated impairments and amortizations 01.01
-105,655
-5,679
-61,521
-8,398
-181,254
-105,655
-3,371
-51,581
-8,390
-168,998
Accumulated impairments and amortizations 31.12
-105,655
-7,978
-71,430
-8,407
-193,470
-105,655
-5,679
-61,521
-8,398
-181,254
Translation differences
378
5,732
8,789
-658
14,240
95
4,430
10,650
-690
14,485
Book value 31.12
96,325
29,255
33,193
13,646
172,420
69,397
30,252
44,963
7,714
152,326
Depreciations of the year
-
-2,299
-9,909
-9
-12,217
-
-2,308
-9,939
-8
-12,256
This year change in translation differences
282
1,302
-1,864
31
-249
1,950
1,047
4,369
193
7,559
Amortizations schedule
10 and 15
Impairment
1-7 years
4-7 years
10 and 15
Impairment
1-7 years
4-7 years
years test years test
Amortizations ratio
7-10%
14-100%
14-25%
7-10%
14-100%
14-25%
For the year 2025, the expensed development costs were KNOK 48,195 (KNOK 39,549 in 2024), whereas capitalized costs were KNOK 31,919 (30,621) for the same period. Intangible assets regarding brand are related to CashGuard and ALS.
StrongPoint StrongPoint StrongPoint StrongPoint Total Total
Goodwill (KNOK)
StrongPoint AS
StrongPoint AB
Technology AB Baltic S.L.U
E-com AB
ALS
Hamari
2025 2024
Acquisition costs 01.01
15,976
2,612
81,127
23,318
4,431
25,889
38,268
2,914
194,535
194,535
Acquisition costs 31.12
15,976
2,612
81,127
23,318
4,431
25,889
38,268
2,914
194,535
194,535
Accumulated impairment and depreciations 01.01
-14,689
-229
-
-23,345
-
-
-
-
-38,263
-38,263
Accumulated impairment and depreciations 31.12
-14,689
-229
-
-23,345
-
-
-
-
-38,263
-38,263
Translation differences
-
-
17,335
3,267
1,432
2,883
5,190
156
30,263
23,604
Book value 31.12
1,286
2,383
98,462
3,240
5,863
28,772
43,458
3,071
186,534
179,875
This year change in translation differences
-
-
5,857
13
24
1,711
-959
12
6,647
5,407
Goodwill is not depreciated. Impairment tests are carried out every year. The impairment test per 31 December 2025 has been carried out with the segments Nordics and International incl. Product as the cash
generating units.
Goodwill (KNOK)
Acquired company
Cash generating unit
31.12.2025
31.12.2024
StrongPoint AS
Nordics
1,286
1,286
StrongPoint AB
Nordics
2,383
2,383
StrongPoint Technology AB
Nordics
98,462
92,605
StrongPoint UAB
International incl. Product
3,240
3,227
StrongPoint S.L.U
International incl. Product
5,863
5,839
StrongPoint E-com AB
Nordics
28,772
27,060
StrongPoint ALS
International incl. Product
43,458
44,416
StrongPoint Hamari Oy
Nordics
3,071
3,058
Total goodwill
186,534
179,875
Impairment test of goodwill and intangible assets with indefinite useful life Impairment tests are carried out in order to assess the prospects of each cash flow-generating unit based on value in use. Value in use is measured against net book value for the cash flow-generating entity. Key assumptions is a growth rate of 2.5% in net cash flow after five years of explicit plan and a WACC after tax of 10,44%. Climate change is considered not to have a significant impact and is taken into account in the cash flow. The brands are considered to be indefinite due to the Groups strategy which contains a growth path for the brands, and confirms the value of the IP in the balance sheet, as long-term future cashflow is expected. The Group has used value in use to determine recoverable amounts for the cash flow-generating entities. Value in use is determined by using the discounted cash flow method. The expected cash flow is based on the business areas\u2019 budgets and long-term plans, which are approved by StrongPoint\u2019s executive management and the Board. Budgets and long-term plans cover a five-year period (explicit prognosis period). Approved budgets and long-term plans are adjusted for cash flows related to investments, future product improvements and new development, if the elements are considered significant for the impairment test. After the five years of explicit plans a terminal value is calculated based on 2.5% growth in net cash flow. To calculate value in use, the Group has used anticipated cash flows after tax and, correspondingly, discount rates after tax. The recoverable amount would not have been significantly different if cash flows before tax and the discount rate before tax had been used. The WACC after tax has been stipulated using an iterative method and is 10.44%. The assumptions are based on historical results and observable market data. Key assumptions Discount rate The discount rates are based on a weighted average cost of capital (WACC) method, whereby the cost of equity and the cost of liabilities are weighted according to an estimated capital structure. The discount rates reflect the market\u2019s required return on investment at the time of the test and in the industry to which the cash-generating unit belongs. The estimated capital structure is based on the average capital structure in the industry in which the cash generating unit operates and an assessment of what is a reasonable and prudent long-term capital structure. The CAPM model is used to estimate the cost of equity. In accordance with the CAPM model, the cost of equity consists of risk-free interest as well as an individual risk premium. The risk premium is the entity\u2019s systematic risk (beta), multiplied by the market\u2019s risk premium. The risk-free interest is estimated on a 10-year Norwegian government bond interest rate and is based on all cash flows being translated to NOK. The cost of liabilities represents an expected long-term after-tax interest rate for comparable liabilities and consists of risk-free interest and an interest spread. The pre tax discount rate is 13.15%. Profit margin (EBITDA) The profit margin is reviewed based on expectations of future development and historical performance. This gives the Group good prospects for order intake and is a solid basis for long-term growth. Growth rate Growth rates in the explicit prognosis period are based on management\u2019s expectations of market trends. The Group uses stable growth rates to extrapolate cash flows in excess of five years. The long-term growth rate beyond five years is not higher than the expected long-term growth rate in the industry in which the undertaking operates within. Market shares and macro trends Group entities monitors competition environment and market shares on a detailed level, both in the local geography and from a product point of view. StrongPoint is a retail technology company and exposed to global changes within technology development, international competition, supply change and raw material distribution following political, climate or international trading challenges etc. Expected changes in market shares or new competitive solutions that can influence future cash flow from the business units are taken into account in the impairment test. Risk Group management and Board of directors monitors and acts upon risk within the following areas: Strategic, operational, financial and sustainability/climate. Main assumptions in the impairment test are adjusted to reflect the risk environment that the Group operates within. Sensitivity analysis In connection with impairment tests of goodwill and intangible assets, sensitivity analyses are carried out. When applying long-term annual growth rates of 8 to 10% on revenue and 5 to 6% on operating costs, there is substantial impairment headroom. This corresponds to EBITDA margin of 6 to 8% and is considered to be achievable in the long-term. However, if assuming long-term annual revenue growth of 5 to 6% and the operating costs continuing to increase by 5%, the EBITDA margin will convert to 3% and consequently lead to an impairment in both segments. Estimation uncertainty There will always be uncertainty related to the estimate of value in use. The assessments are based on key assumptions as described above, and are to a large degree influenced by market data for comparable companies, interest rates and other risk conditions. These calculations are based on discounted future cash flows, in which judgement was used as regards future profit and operation. Significant changes in the cash flows may affect the value of goodwill. ", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-353": { "value": "Goodwill and other intangible assets from acquisitions Identifiable intangible assets from acquisitions are booked at fair value at the time of acquisition. This includes items such as technology, brand and customer relationships. Brand value/trademarks are not depreciated, but they are tested annually for impairment along with goodwill. The other items are depreciated throughout their estimated useful life. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-356": { "value": "Development costs Product development costs into new products and maintenance of existing products are expensed as incurred except for capitalized costs relating to the development of the CashGuard Connect solution in Spain and the new POS solution (TreeCommerce) in the Baltics. The development costs on CashGuard Connect started in 2023 in the legal entity Cash Tech S.L., currently owned 60% by StrongPoint. This joint venture is fully consolidated in the group accounts. As per the end of 2025, the total capitalized development costs since inception were KNOK 94,753 (KNOK 67,830). As for the POS solution in the Baltics, the capitalization of development costs started in 2024. As per the end of 2025, the total capitalized development costs were KNOK 7,988 (2,705) for TreeCommerce. For both products, the expenses include in-house payroll costs and outsourced services. The expenses are reduced with any government grants received related to this development. Government grants (SkatteFunn) are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-277": { "value": "Note 12: Inventories Accounting policies Provisions for obsolescence are, where possible, made on an individual basis. If it is not possible to carry out an individual assessment, provisions for obsolescence are made based on the current inventory turnover rate.
Inventories (KNOK)
2025
2024
Inventories
178,136
197,292
Provision for obsolete stock
-23,509
-24,141
Total
154,627
173,151
Inventories are measured at the lower of cost and net realizable value. The stock is pledged as security for loans, see note 15.
Provision for obsolete stock (KNOK)
2025
2024
Provision for obsolete stock, opening balance
-24,141
-10,626
Taken to income/charged to expense (-) change in provision
632
-13,515
Provision for obsolete stock, closing balance
-23,509
-24,141
The cost of goods sold of KNOK 773,628 includes direct costs of goods with KNOK 561,133.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-345": { "value": "Accounting policies Provisions for obsolescence are, where possible, made on an individual basis. If it is not possible to carry out an individual assessment, provisions for obsolescence are made based on the current inventory turnover rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-308": { "value": "
The cost of goods sold of KNOK 773,628 includes direct costs of goods with KNOK 561,133.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-276": { "value": "
Note 13: Other receivables
Accounting policies For account receivables, the Group applies a simplified approach in calculating Expected Credit Losses (ECL)s. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The carrying amount of the asset is reduced using an allowance account and the amount of the loss is recognized in the income statement. Provisions are made when there is objective evidence that the Group will not be able to collect the debts. Bad debts are written off when identified. It should, in minimum, be made provisions for: 50% of the amounts ex VAT that has been due for 3 months or more, 80% of the amounts ex VAT that has been due for 6 months or more, 100% of the amounts ex VAT that has been due for 12 months or more. Changes in provision are booked as other operating expenses. In 2024, Norway and The UK entered factoring arrangements. The financing arrangements have contributed to lower outstanding accounts receivables per 31.12.2025.
Short-term receivables (KNOK)
2025
2024
Accounts receivables
195,676
223,238
Prepaid expenses
15,706
28,236
Other receivables
18,988
10,351
Total short-term receivables 31.12
230,370
261,826
Other receivables included MNOK 4.3 in expected government grants (SkatteFunn) refunds for
development costs in 2025 (MNOK 3.9). This was booked as reduction of other operating expenses.
Changes in provision for bad debts (KNOK)
2025
2024
01.01
7,753
7,243
Reversed provisions
-509
-393
New provision for bad debt
2,952
903
Total 31.12
10,195
7,753
The provisions per 31.12.2025 are not directly related to individual customers.
Losses on bad debts are classified as other operating expenses in the income statement.
Aging of accounts receivables (KNOK)
2025
2024
Not due
155,352
180,683
0-3 months
27,731
38,269
3-6 months
11,065
3,837
6-12 months
1,528
449
Total 31.12
195,676
223,238
Long-term receivables (KNOK)
2025
2024
Deposit rented offices
1,086
896
Total long-term receivables 31.12
1,086
896
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-328": { "value": "Note 13: Other receivables Accounting policies For account receivables, the Group applies a simplified approach in calculating Expected Credit Losses (ECL)s. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The carrying amount of the asset is reduced using an allowance account and the amount of the loss is recognized in the income statement. Provisions are made when there is objective evidence that the Group will not be able to collect the debts. Bad debts are written off when identified. It should, in minimum, be made provisions for: 50% of the amounts ex VAT that has been due for 3 months or more, 80% of the amounts ex VAT that has been due for 6 months or more, 100% of the amounts ex VAT that has been due for 12 months or more. Changes in provision are booked as other operating expenses. In 2024, Norway and The UK entered factoring arrangements. The financing arrangements have contributed to lower outstanding accounts receivables per 31.12.2025.
Short-term receivables (KNOK)
2025
2024
Accounts receivables
195,676
223,238
Prepaid expenses
15,706
28,236
Other receivables
18,988
10,351
Total short-term receivables 31.12
230,370
261,826
Other receivables included MNOK 4.3 in expected government grants (SkatteFunn) refunds for development costs in 2025 (MNOK 3.9). This was booked as reduction of other operating expenses.
Changes in provision for bad debts (KNOK)
2025
2024
01.01
7,753
7,243
Reversed provisions
-509
-393
New provision for bad debt
2,952
903
Total 31.12
10,195
7,753
The provisions per 31.12.2025 are not directly related to individual customers. Losses on bad debts are classified as other operating expenses in the income statement.
Aging of accounts receivables (KNOK)
2025
2024
Not due
155,352
180,683
0-3 months
27,731
38,269
3-6 months
11,065
3,837
6-12 months
1,528
449
Total 31.12
195,676
223,238
Long-term receivables (KNOK)
2025
2024
Deposit rented offices
1,086
896
Total long-term receivables 31.12
1,086
896
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-319": { "value": "Note 13: Other receivables Accounting policies For account receivables, the Group applies a simplified approach in calculating Expected Credit Losses (ECL)s. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The carrying amount of the asset is reduced using an allowance account and the amount of the loss is recognized in the income statement. Provisions are made when there is objective evidence that the Group will not be able to collect the debts. Bad debts are written off when identified. It should, in minimum, be made provisions for: 50% of the amounts ex VAT that has been due for 3 months or more, 80% of the amounts ex VAT that has been due for 6 months or more, 100% of the amounts ex VAT that has been due for 12 months or more. Changes in provision are booked as other operating expenses. In 2024, Norway and The UK entered factoring arrangements. The financing arrangements have contributed to lower outstanding accounts receivables per 31.12.2025.
Short-term receivables (KNOK)
2025
2024
Accounts receivables
195,676
223,238
Prepaid expenses
15,706
28,236
Other receivables
18,988
10,351
Total short-term receivables 31.12
230,370
261,826
Other receivables included MNOK 4.3 in expected government grants (SkatteFunn) refunds for development costs in 2025 (MNOK 3.9). This was booked as reduction of other operating expenses.
Changes in provision for bad debts (KNOK)
2025
2024
01.01
7,753
7,243
Reversed provisions
-509
-393
New provision for bad debt
2,952
903
Total 31.12
10,195
7,753
The provisions per 31.12.2025 are not directly related to individual customers. Losses on bad debts are classified as other operating expenses in the income statement.
Aging of accounts receivables (KNOK)
2025
2024
Not due
155,352
180,683
0-3 months
27,731
38,269
3-6 months
11,065
3,837
6-12 months
1,528
449
Total 31.12
195,676
223,238
Long-term receivables (KNOK)
2025
2024
Deposit rented offices
1,086
896
Total long-term receivables 31.12
1,086
896
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-344": { "value": "
Accounting policies
For account receivables, the Group applies a simplified approach in calculating Expected Credit
Losses (ECL)s. Therefore, the Group does not track changes in credit risk, but instead recognizes a
loss allowance based on lifetime ECLs at each reporting date. The carrying amount of the asset is
reduced using an allowance account and the amount of the loss is recognized in the
income statement.
Provisions are made when there is objective evidence that the Group will not be able to collect the
debts. Bad debts are written off when identified. It should, in minimum, be made provisions for: 50%
of the amounts ex VAT that has been due for 3 months or more, 80% of the amounts ex VAT that has
been due for 6 months or more, 100% of the amounts ex VAT that has been due for 12 months or
more. Changes in provision are booked as other operating expenses.
In 2024, Norway and The UK entered factoring arrangements. The financing arrangements have
contributed to lower outstanding accounts receivables per 31.12.2025.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-309": { "value": "
Note 14: Cash and cash equivalents
Accounting policies
Cash includes cash in hand and cash deposits in banks.
Cash equivalents are held for the purpose of meeting short-term commitments rather than for
investment or other purposes.
KNOK
2025
2024
Cash and bank deposits
98,530
82,490
Unused overdraft / credit facilities
-
20,000
The Group had liquid assets (bank deposits and unused credit facilities) of MNOK 98.5 per 31.12.2025 (2024: MNOK 102.5). KNOK 0 are restricted funds pr. 31.12.2025 (2024: KNOK 3,107). The Group has a cash pool arrangement allowing efficient distribution of cash between the different business units. The total Group credit facility is MNOK 140, of which MNOK 140 was withdrawn per 31.12.2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-278": { "value": "Note 14: Cash and cash equivalents Accounting policies Cash includes cash in hand and cash deposits in banks. Cash equivalents are held for the purpose of meeting short-term commitments rather than for investment or other purposes.
KNOK
2025
2024
Cash and bank deposits
98,530
82,490
Unused overdraft / credit facilities
-
20,000
The Group had liquid assets (bank deposits and unused credit facilities) of MNOK 98.5 per
31.12.2025 (2024: MNOK 102.5). KNOK 0 are restricted funds pr. 31.12.2025 (2024: KNOK 3,107).
The Group has a cash pool arrangement allowing efficient distribution of cash between the different
business units. The total Group credit facility is MNOK 140, of which MNOK 140 was withdrawn per
31.12.2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-329": { "value": "Note 14: Cash and cash equivalents Accounting policies Cash includes cash in hand and cash deposits in banks. Cash equivalents are held for the purpose of meeting short-term commitments rather than for investment or other purposes.
KNOK
2025
2024
Cash and bank deposits
98,530
82,490
Unused overdraft / credit facilities
-
20,000
The Group had liquid assets (bank deposits and unused credit facilities) of MNOK 98.5 per 31.12.2025 (2024: MNOK 102.5). KNOK 0 are restricted funds pr. 31.12.2025 (2024: KNOK 3,107). The Group has a cash pool arrangement allowing efficient distribution of cash between the different business units. The total Group credit facility is MNOK 140, of which MNOK 140 was withdrawn per 31.12.2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-346": { "value": "Accounting policies Cash includes cash in hand and cash deposits in banks. Cash equivalents are held for the purpose of meeting short-term commitments rather than for investment or other purposes. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-279": { "value": "
Note 15: Interest-bearing debt and secured debt
Debt per 31.12. and specification of terms. Figures in KNOK
Type of loan
2025
2024
Borrowing terms
Average nominal interest for 2025
Credit facilities
140,000
120,000
Repayment/renewal in 2026/2027
10.18%
Long-term loan
1,324
5,229
Quarterly repayments
1.72%
Short-term debt
3,777
4,253
Repayment in 2024
2.6%-7.05%
Financial leasing
3,692
3,402
Monthly and quarterly payments
IFRS 16 car liabilities
10,636
9,266
Total interest-bearing debt
159,429
142,149
IFRS 16 rent liabilities
65,962
82,186
Total interest-bearing debt and IFRS 16 rent liabilities
225,391
224,336
1) The Groups\u2019 main bank connection has loan covenants in relation equity %. The loan agreements are measured on a quarterly basis. See note 17 for more information. All loans are secured.
Distribution of long-term and short-term debts and liabilities:
KNOK
2025
2024
Current interest-bearing liabilities
71,876
154,353
Due after one year
153,515
69,983
Total interest-bearing debt and IFRS 16 rent liabilities
225,391
224,336
Pledged assets per 31.12 and book value:
Asset
31.12.2025
31.12.2024
Operating equipment and inventories for StrongPoint AS
35,060
48,360
Lien over F\u00f6retagsinnteckning StrongPoint AB \u00b9
131,547
123,722
Co-surety Norway, Sweden, the Baltics and UK*
140,000
120,000
1) F\u00f6retagsinnteckning is equivalent to a priority lien over the company\u2019s assets.
* The foreign companies liabilities are limited to the amount the guarantor at any time has drawn.
Change in liabilities arising from financing activities:
New Currency
KNOK
31.12.2024
CashFlow
contracts
differences
31.12.2025
Interest-bearing liabilities
129,482
(2,041)
20,000
(2,340)
145,101
Lease liabilities
94,854
(24,971)
10,952
(5,723)
80,290
Total
224,336
(27,012)
30,952
(8,063)
225,391
New Currency
KNOK
31.12.2023
CashFlow
contracts
differences
31.12.2024
Interest-bearing liabilities
107,098
(98,300)
120,000
684
129,482
Lease liabilities
97,829
(22,534)
16,129
3,431
94,854
Total
204,926
120,833
136,129
4,115
224,336
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-280": { "value": "
Note 16: Leasing commitments
Tenancy agreements on premises have a lease-term of 0.5-9 years. Annual payment for these
premises is approx. KNOK 22,022.
Leasing contracts on vehicles have a lease-term of 1-5 years. Annual payment is approx.
KNOK 9,279.
Leasing contracts on inventory (copy machines, coffee machines etc.) has a lease-term of 1-5 years.
Annual payment is approx. KNOK 384.
The numbers above includes approximately MNOK 1 as leasing expenses in the P&L regarding
contracts with a lifetime of less than one year and a value of less than KNOK 100. These contracts
are not booked as leasing commitments in the balance sheet.
Future minimum rent for the leasing contracts per 31.12 is The present value
as follows: of future payments
KNOK
2025
2024
2025
Within one year
31,686
30,744
27,917
After one year, but within five years
62,086
67,621
41,841
After more than five years
13,305
15,738
6,224
Total
107,077
114,104
75,981
In 2025 the present value of the lease payments has been calculated based on the lessee\u2019s
incremental borrowing rate. The discount rate is 13.5%, included a risk premium of 9.5% business risk
and 4.0% risk free.
The carrying value of leasing are included in note 10.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-310": { "value": "Note 17: Financial instruments Financial risks StrongPoint\u2019s activities expose the group to exchange rate-, interest-, credit- and liquidity risks. (i) Credit risks The Group\u2019s credit risk is related to the sale of goods and services on credit. In 2024, Norway entered a factoring arrangement for the accounts receivables. We receive payment earlier and the credit risk for these receivables is transferred to the factoring company. The Group has established guidelines to ensure that sales are only made to customers who have not had significant payment problems earlier and that the outstanding amount does not exceed credit limits. Guidelines are implemented to prevent the company\u2019s risk associated with loans and guarantees related to employees and customers. Per 31.12.2025 the Group had KNOK 195,676 in outstanding accounts receivables. Of this KNOK 40,324 were overdue, traditionally most of the overdue amount are paid a few days after period end. The Group has historically had a low rate of loss on receivables. This year\u2019s expenses in relation to bad debts amounting to a revenue of KNOK 2,303, including realized losses and changes in the provision for bad debts. Debt ratio
KNOK
2025
2024
Total interest-bearing debt
159,429
142,149
Cash
98,530
82,490
Net interest-bearing debt
60,899
59,659
Total capital adjusted for Goodwill
821,583
847,862
Debt ratio
7%
7%
(ii) Interest rate risk The company\u2019s interest-bearing debt increased in 2025. The interest risk is measured by the group treasury department by simulating the effect of a change in interest rates. The simulation illustrates the cash effect of a change in interest rates given the loan size and the level of any existing interest rate hedging. The results from the simulation are used to support decisions concerning the possible conclusion of fixed-rate contracts. In addition, the fact that interest rates usually move opposite to the general economic development, and that floating rates within certain limits can help to stabilize the group\u2019s results. As a result of this the group\u2019s interest-bearing debt has a floating interest rate at year-end. It has not been used fixed rate contracts or other hedging instruments in 2025 or 2024. Based on the financial instruments in existence as of 31 December 2025, a general increase in interest rates of two per cent will reduce pre-tax profits by KNOK 2,976. The average effective rate of interest on financial instruments was as follows:
2025
2024
Credit facilities
10.18%
10.49%
Short-term loans
4.83%
5.30%
Long-term loans
1.72%
1.72%
The interest rate on the largest long-term loan are fixed until 2026. The interest rate on the smaller loans is determined quarterly. See note 15 for information about long-term loans and note 16 for information about liabilities in relation to financial leasing agreements. An increase of 1% in the interest rate per 31 December 2025 would have resulted in the following effects on the profit in the group;
Sensitivity currency exposure;
KNOK
Credit facilities
-1,400
Short-term loans
-13
Long-term loans
-38
Leasing
-143
(iii) Liquidity risk The Group manages liquidity risk by monitoring the expected future cash from operations and available cash and credit facilities are adequate to serve the operational and financial obligations. This is done by preparing cash flow forecasts 12 months ahead, and detailed monthly cash monitoring, based on different outcomes in turnover and product mix. Capital tied up in the individual business units are supervised, focusing on inventory, accounts receivable, financing and accounts payable. The group\u2019s strategy is to have sufficient cash, cash equivalents or credit facilities available at any time to be able to finance operations and investments for the next 6 months. Excess liquidity is mainly located in the Groups Cash Pool which is netted against overdraft. Unused credit facilities are described in note 14. Disposable funds were 98.5 MNOK as of 31 December 2025, comprising cash and cash equivalents. The group has an RCF of 140 MNOK with Norion Bank. As part of this financing, there is a 30% equity covenant. As per 31 December 2025, the equity ratio was 47%. Overview of maturity structures of financial liabilities:
Balance sheet 0-6 6-12 1-2 2-3 more than
KNOK amount months months year year 3 years
Secured loans (long and short-term interest-bearing debt)
145,101
4,737
40,364
100,000
-
-
Secured loans, interest
IA
7,184
6,113
5,089
-
IA
Leasing
80,290
13,540
13,234
16,831
12,719
23,965
Leasing, interest
IA
1,843
1,829
2,637
1,891
IA
Other long-term debt
805
-
-
805
-
-
Accounts payable
124,283
124,283
-
-
-
-
Net liabilities financial instruments
350,479
151,588
61,540
125,362
14,610
23,965
The payment of financial obligations is intended to be covered by the payment of accounts receivable, sale of goods and services, and available cash and available credit facilities. (iv) Currency risks The Company has no material debt or bank deposits in foreign currency, except Euro, GBP, Norwegian and Swedish kroner. The main exposure to foreign currency derived from accounts payable and accounts receivable in connection with the purchase and sale of goods in foreign currency, and contracts where the sales price is determined in a currency other than the cost of goods sold. The Group is mainly exposed to fluctuations in the price of goods bought in foreign currencies, primarily in SEK, USD, EUR and GBP, and sale of goods in EUR. (v) Financial investments Excess liquidity is placed in the Group\u2019s cash pool to reduce its short-term interest-bearing debt. The company uses a small degree of financial investments.
A change of 10% exchange rate per 31 December 2025 would have resulted in the
following effects on the profit in the group;
Sensitivity currency exposure;
KNOK
SEK weakened by 10% against EUR
-348
SEK weakened by 10% against GBP
-
SEK weakened by 10% against USD
367
NOK weakened by 10% against SEK
141
NOK weakened by 10% against EUR
702
NOK weakened by 10% against GBP
33
NOK weakened by 10% against USD
274
(vi) Capital structure The Board aims to maintain a strong capital base in order to retain the trust of shareholders, creditors and the market in order to continually develop the company. The Board want to create a balance between higher return, which is made possible by higher borrowing levels, and the benefits and security provided by a solid equity. The Board aims to ensure that StrongPoint shareholders will over time gain a competitive return on their investment through a combination of cash dividends and increased value of their shares. In determining the annual dividend, the Board will take into account the expected cash flow, investments in organic growth, plans for growth through mergers and acquisitions, and the need for adequate financial flexibility. The level of net debt is measured in terms of cash flow. (viii) Fair value measurement The following table provides the fair value measurement hierarchy of the Group\u2019s assets and liabilities.
Fair value measurement using
Significant un-
observable in-
Date of valuation
Total
puts (Level 3)
Assets measured at fair value:
Financial assets
Cash
31 December 2025
98,530
98,530
Accounts receivable
31 December 2025
195,676
195,676
Financial debts
Accounts payable
31 December 2025
-124,283
-124,283
Bank loans
31 December 2025
-5,101
-5,101
Due to their short-term nature, the carrying value of current financial assets and liabilities is deemed as reasonable approximation to the fair value of the financial assets and liabilities. As such, the carrying amount is considered not to be significantly different from the fair value. Based on characteristics of the financial instruments recognized in the consolidated financial statements, these have been grouped in classes and categories as described below. The estimated fair value corresponds substantially carrying value. Other long-term investments are classified as equity instruments designated at fair value, according to IFRS 9. The balance sheet value of cash and cash equivalents and overdrafts is approximate to the fair value as these instruments have a short expiry period. Similarly, the balance sheet value of accounts receivables and accounts payable is approximate to the fair value as they are agreed on \u201cordinary\u201d terms. Book value of debt is deemed to be equivalent to market value, since the company should be able to refinance the loan at the same rate in the market.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-281": { "value": "Note 17: Financial instruments Financial risks StrongPoint\u2019s activities expose the group to exchange rate-, interest-, credit- and liquidity risks. (i) Credit risks The Group\u2019s credit risk is related to the sale of goods and services on credit. In 2024, Norway entered a factoring arrangement for the accounts receivables. We receive payment earlier and the credit risk for these receivables is transferred to the factoring company. The Group has established guidelines to ensure that sales are only made to customers who have not had significant payment problems earlier and that the outstanding amount does not exceed credit limits. Guidelines are implemented to prevent the company\u2019s risk associated with loans and guarantees related to employees and customers. Per 31.12.2025 the Group had KNOK 195,676 in outstanding accounts receivables. Of this KNOK 40,324 were overdue, traditionally most of the overdue amount are paid a few days after period end. The Group has historically had a low rate of loss on receivables. This year\u2019s expenses in relation to bad debts amounting to a revenue of KNOK 2,303, including realized losses and changes in the provision for bad debts. Debt ratio
KNOK
2025
2024
Total interest-bearing debt
159,429
142,149
Cash
98,530
82,490
Net interest-bearing debt
60,899
59,659
Total capital adjusted for Goodwill
821,583
847,862
Debt ratio
7%
7%
(ii) Interest rate risk The company\u2019s interest-bearing debt increased in 2025. The interest risk is measured by the group treasury department by simulating the effect of a change in interest rates. The simulation illustrates the cash effect of a change in interest rates given the loan size and the level of any existing interest rate hedging. The results from the simulation are used to support decisions concerning the possible conclusion of fixed-rate contracts. In addition, the fact that interest rates usually move opposite to the general economic development, and that floating rates within certain limits can help to stabilize the group\u2019s results. As a result of this the group\u2019s interest-bearing debt has a floating interest rate at year-end. It has not been used fixed rate contracts or other hedging instruments in 2025 or 2024. Based on the financial instruments in existence as of 31 December 2025, a general increase in interest rates of two per cent will reduce pre-tax profits by KNOK 2,976. The average effective rate of interest on financial instruments was as follows:
2025
2024
Credit facilities
10.18%
10.49%
Short-term loans
4.83%
5.30%
Long-term loans
1.72%
1.72%
The interest rate on the largest long-term loan are fixed until 2026. The interest rate on the smaller loans is determined quarterly. See note 15 for information about long-term loans and note 16 for information about liabilities in relation to financial leasing agreements. An increase of 1% in the interest rate per 31 December 2025 would have resulted in the following effects on the profit in the group;
Sensitivity currency exposure;
KNOK
Credit facilities
-1,400
Short-term loans
-13
Long-term loans
-38
Leasing
-143
(iii) Liquidity risk The Group manages liquidity risk by monitoring the expected future cash from operations and available cash and credit facilities are adequate to serve the operational and financial obligations. This is done by preparing cash flow forecasts 12 months ahead, and detailed monthly cash monitoring, based on different outcomes in turnover and product mix. Capital tied up in the individual business units are supervised, focusing on inventory, accounts receivable, financing and accounts payable. The group\u2019s strategy is to have sufficient cash, cash equivalents or credit facilities available at any time to be able to finance operations and investments for the next 6 months. Excess liquidity is mainly located in the Groups Cash Pool which is netted against overdraft. Unused credit facilities are described in note 14. Disposable funds were 98.5 MNOK as of 31 December 2025, comprising cash and cash equivalents. The group has an RCF of 140 MNOK with Norion Bank. As part of this financing, there is a 30% equity covenant. As per 31 December 2025, the equity ratio was 47%.
Overview of maturity structures of financial liabilities:
Balance sheet 0-6 6-12 1-2 2-3 more than
KNOK amount months months year year 3 years
Secured loans (long and short-term interest-bearing debt)
145,101
4,737
40,364
100,000
-
-
Secured loans, interest
IA
7,184
6,113
5,089
-
IA
Leasing
80,290
13,540
13,234
16,831
12,719
23,965
Leasing, interest
IA
1,843
1,829
2,637
1,891
IA
Other long-term debt
805
-
-
805
-
-
Accounts payable
124,283
124,283
-
-
-
-
Net liabilities financial instruments
350,479
151,588
61,540
125,362
14,610
23,965
The payment of financial obligations is intended to be covered by the payment of accounts receivable, sale of goods and services, and available cash and available credit facilities. (iv) Currency risks The Company has no material debt or bank deposits in foreign currency, except Euro, GBP, Norwegian and Swedish kroner. The main exposure to foreign currency derived from accounts payable and accounts receivable in connection with the purchase and sale of goods in foreign currency, and contracts where the sales price is determined in a currency other than the cost of goods sold. The Group is mainly exposed to fluctuations in the price of goods bought in foreign currencies, primarily in SEK, USD, EUR and GBP, and sale of goods in EUR. (v) Financial investments Excess liquidity is placed in the Group\u2019s cash pool to reduce its short-term interest-bearing debt. The company uses a small degree of financial investments. A change of 10% exchange rate per 31 December 2025 would have resulted in the following effects on the profit in the group;
Sensitivity currency exposure;
KNOK
SEK weakened by 10% against EUR
-348
SEK weakened by 10% against GBP
-
SEK weakened by 10% against USD
367
NOK weakened by 10% against SEK
141
NOK weakened by 10% against EUR
702
NOK weakened by 10% against GBP
33
NOK weakened by 10% against USD
274
(vi) Capital structure The Board aims to maintain a strong capital base in order to retain the trust of shareholders, creditors and the market in order to continually develop the company. The Board want to create a balance between higher return, which is made possible by higher borrowing levels, and the benefits and security provided by a solid equity. The Board aims to ensure that StrongPoint shareholders will over time gain a competitive return on their investment through a combination of cash dividends and increased value of their shares. In determining the annual dividend, the Board will take into account the expected cash flow, investments in organic growth, plans for growth through mergers and acquisitions, and the need for adequate financial flexibility. The level of net debt is measured in terms of cash flow. (viii) Fair value measurement The following table provides the fair value measurement hierarchy of the Group\u2019s assets and liabilities.
Fair value measurement using
Significant un-
observable in-
Date of valuation
Total
puts (Level 3)
Assets measured at fair value:
Financial assets
Cash
31 December 2025
98,530
98,530
Accounts receivable
31 December 2025
195,676
195,676
Financial debts
Accounts payable
31 December 2025
-124,283
-124,283
Bank loans
31 December 2025
-5,101
-5,101
Due to their short-term nature, the carrying value of current financial assets and liabilities is deemed as reasonable approximation to the fair value of the financial assets and liabilities. As such, the carrying amount is considered not to be significantly different from the fair value. Based on characteristics of the financial instruments recognized in the consolidated financial statements, these have been grouped in classes and categories as described below. The estimated fair value corresponds substantially carrying value. Other long-term investments are classified as equity instruments designated at fair value, according to IFRS 9. The balance sheet value of cash and cash equivalents and overdrafts is approximate to the fair value as these instruments have a short expiry period. Similarly, the balance sheet value of accounts receivables and accounts payable is approximate to the fair value as they are agreed on \u201cordinary\u201d terms. Book value of debt is deemed to be equivalent to market value, since the company should be able to refinance the loan at the same rate in the market.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-322": { "value": "
(i) Credit risks
The Group\u2019s credit risk is related to the sale of goods and services on credit. In 2024, Norway entered
a factoring arrangement for the accounts receivables. We receive payment earlier and the credit risk
for these receivables is transferred to the factoring company.
The Group has established guidelines to ensure that sales are only made to customers who have
not had significant payment problems earlier and that the outstanding amount does not exceed credit
limits. Guidelines are implemented to prevent the company\u2019s risk associated with loans and
guarantees related to employees and customers.
Per 31.12.2025 the Group had KNOK 195,676 in outstanding accounts receivables. Of this KNOK
40,324 were overdue, traditionally most of the overdue amount are paid a few days after period end.
The Group has historically had a low rate of loss on receivables. This year\u2019s expenses in relation to
bad debts amounting to a revenue of KNOK 2,303, including realized losses and changes in the
provision for bad debts.
Debt ratio
KNOK
2025
2024
Total interest-bearing debt
159,429
142,149
Cash
98,530
82,490
Net interest-bearing debt
60,899
59,659
Total capital adjusted for Goodwill
821,583
847,862
Debt ratio
7%
7%
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-320": { "value": "
(ii) Interest rate risk
The company\u2019s interest-bearing debt increased in 2025.
The interest risk is measured by the group treasury department by simulating the effect of a change
in interest rates. The simulation illustrates the cash effect of a change in interest rates given the loan
size and the level of any existing interest rate hedging. The results from the simulation are used to
support decisions concerning the possible conclusion of fixed-rate contracts. In addition, the fact that
interest rates usually move opposite to the general economic development, and that floating rates
within certain limits can help to stabilize the group\u2019s results.
As a result of this the group\u2019s interest-bearing debt has a floating interest rate at year-end. It has not
been used fixed rate contracts or other hedging instruments in 2025 or 2024.
Based on the financial instruments in existence as of 31 December 2025, a general increase in
interest rates of two per cent will reduce pre-tax profits by KNOK 2,976.
The average effective rate of interest on financial instruments was as follows:
2025
2024
Credit facilities
10.18%
10.49%
Short-term loans
4.83%
5.30%
Long-term loans
1.72%
1.72%
The interest rate on the largest long-term loan are fixed until 2026. The interest rate on the smaller
loans is determined quarterly.
See note 15 for information about long-term loans and note 16 for information about liabilities in
relation to financial leasing agreements.
An increase of 1% in the interest rate per 31 December 2025 would have resulted in the following
effects on the profit in the group;
Sensitivity currency exposure;
KNOK
Credit facilities
-1,400
Short-term loans
-13
Long-term loans
-38
Leasing
-143
(iv) Currency risks
The Company has no material debt or bank deposits in foreign currency, except Euro, GBP,
Norwegian and Swedish kroner. The main exposure to foreign currency derived from accounts
payable and accounts receivable in connection with the purchase and sale of goods in foreign
currency, and contracts where the sales price is determined in a currency other than the cost of goods
sold. The Group is mainly exposed to fluctuations in the price of goods bought in foreign currencies,
primarily in SEK, USD, EUR and GBP, and sale of goods in EUR.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-330": { "value": "(ii) Interest rate risk The company\u2019s interest-bearing debt increased in 2025. The interest risk is measured by the group treasury department by simulating the effect of a change in interest rates. The simulation illustrates the cash effect of a change in interest rates given the loan size and the level of any existing interest rate hedging. The results from the simulation are used to support decisions concerning the possible conclusion of fixed-rate contracts. In addition, the fact that interest rates usually move opposite to the general economic development, and that floating rates within certain limits can help to stabilize the group\u2019s results. As a result of this the group\u2019s interest-bearing debt has a floating interest rate at year-end. It has not been used fixed rate contracts or other hedging instruments in 2025 or 2024. Based on the financial instruments in existence as of 31 December 2025, a general increase in interest rates of two per cent will reduce pre-tax profits by KNOK 2,976. The average effective rate of interest on financial instruments was as follows:
2025
2024
Credit facilities
10.18%
10.49%
Short-term loans
4.83%
5.30%
Long-term loans
1.72%
1.72%
The interest rate on the largest long-term loan are fixed until 2026. The interest rate on the smaller loans is determined quarterly. See note 15 for information about long-term loans and note 16 for information about liabilities in relation to financial leasing agreements. An increase of 1% in the interest rate per 31 December 2025 would have resulted in the following effects on the profit in the group;
Sensitivity currency exposure;
KNOK
Credit facilities
-1,400
Short-term loans
-13
Long-term loans
-38
Leasing
-143
Overview of maturity structures of financial liabilities:
Balance sheet 0-6 6-12 1-2 2-3 more than
KNOK amount months months year year 3 years
Secured loans (long and short-term interest-bearing debt)
145,101
4,737
40,364
100,000
-
-
Secured loans, interest
IA
7,184
6,113
5,089
-
IA
Leasing
80,290
13,540
13,234
16,831
12,719
23,965
Leasing, interest
IA
1,843
1,829
2,637
1,891
IA
Other long-term debt
805
-
-
805
-
-
Accounts payable
124,283
124,283
-
-
-
-
Net liabilities financial instruments
350,479
151,588
61,540
125,362
14,610
23,965
The payment of financial obligations is intended to be covered by the payment of accounts receivable, sale of goods and services, and available cash and available credit facilities. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-321": { "value": "
(iii) Liquidity risk
The Group manages liquidity risk by monitoring the expected future cash from operations and
available cash and credit facilities are adequate to serve the operational and financial obligations.
This is done by preparing cash flow forecasts 12 months ahead, and detailed monthly cash
monitoring, based on different outcomes in turnover and product mix. Capital tied up in the individual
business units are supervised, focusing on inventory, accounts receivable, financing and
accounts payable.
The group\u2019s strategy is to have sufficient cash, cash equivalents or credit facilities available at any
time to be able to finance operations and investments for the next 6 months. Excess liquidity is mainly
located in the Groups Cash Pool which is netted against overdraft. Unused credit facilities are
described in note 14.
Disposable funds were 98.5 MNOK as of 31 December 2025, comprising cash and cash
equivalents. The group has an RCF of 140 MNOK with Norion Bank. As part of this financing, there is
a 30% equity covenant. As per 31 December 2025, the equity ratio was 47%.
Overview of maturity structures of financial liabilities:
Balance sheet 0-6 6-12 1-2 2-3 more than
KNOK amount months months year year 3 years
Secured loans (long and short-term interest-bearing debt)
145,101
4,737
40,364
100,000
-
-
Secured loans, interest
IA
7,184
6,113
5,089
-
IA
Leasing
80,290
13,540
13,234
16,831
12,719
23,965
Leasing, interest
IA
1,843
1,829
2,637
1,891
IA
Other long-term debt
805
-
-
805
-
-
Accounts payable
124,283
124,283
-
-
-
-
Net liabilities financial instruments
350,479
151,588
61,540
125,362
14,610
23,965
The payment of financial obligations is intended to be covered by the payment of accounts receivable, sale of goods and services, and available cash and available credit facilities. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-331": { "value": "(vi) Capital structure The Board aims to maintain a strong capital base in order to retain the trust of shareholders, creditors and the market in order to continually develop the company. The Board want to create a balance between higher return, which is made possible by higher borrowing levels, and the benefits and security provided by a solid equity. The Board aims to ensure that StrongPoint shareholders will over time gain a competitive return on their investment through a combination of cash dividends and increased value of their shares. In determining the annual dividend, the Board will take into account the expected cash flow, investments in organic growth, plans for growth through mergers and acquisitions, and the need for adequate financial flexibility. The level of net debt is measured in terms of cash flow. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-323": { "value": "
(viii) Fair value measurement
The following table provides the fair value measurement hierarchy of the Group\u2019s assets and liabilities.
Fair value measurement using
Significant un-
observable in-
Date of valuation
Total
puts (Level 3)
Assets measured at fair value:
Financial assets
Cash
31 December 2025
98,530
98,530
Accounts receivable
31 December 2025
195,676
195,676
Financial debts
Accounts payable
31 December 2025
-124,283
-124,283
Bank loans
31 December 2025
-5,101
-5,101
Due to their short-term nature, the carrying value of current financial assets and liabilities is deemed
as reasonable approximation to the fair value of the financial assets and liabilities. As such, the
carrying amount is considered not to be significantly different from the fair value. Based on
characteristics of the financial instruments recognized in the consolidated financial statements, these
have been grouped in classes and categories as described below. The estimated fair value
corresponds substantially carrying value.
Other long-term investments are classified as equity instruments designated at fair value, according
to IFRS 9.
The balance sheet value of cash and cash equivalents and overdrafts is approximate to the fair value
as these instruments have a short expiry period. Similarly, the balance sheet value of accounts
receivables and accounts payable is approximate to the fair value as they are agreed on
\u201cordinary\u201d terms.
Book value of debt is deemed to be equivalent to market value, since the company should be able to
refinance the loan at the same rate in the market.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-335": { "value": "(viii) Fair value measurement The following table provides the fair value measurement hierarchy of the Group\u2019s assets and liabilities.
Fair value measurement using
Significant un-
observable in-
Date of valuation
Total
puts (Level 3)
Assets measured at fair value:
Financial assets
Cash
31 December 2025
98,530
98,530
Accounts receivable
31 December 2025
195,676
195,676
Financial debts
Accounts payable
31 December 2025
-124,283
-124,283
Bank loans
31 December 2025
-5,101
-5,101
Due to their short-term nature, the carrying value of current financial assets and liabilities is deemed as reasonable approximation to the fair value of the financial assets and liabilities. As such, the carrying amount is considered not to be significantly different from the fair value. Based on characteristics of the financial instruments recognized in the consolidated financial statements, these have been grouped in classes and categories as described below. The estimated fair value corresponds substantially carrying value. Other long-term investments are classified as equity instruments designated at fair value, according to IFRS 9. The balance sheet value of cash and cash equivalents and overdrafts is approximate to the fair value as these instruments have a short expiry period. Similarly, the balance sheet value of accounts receivables and accounts payable is approximate to the fair value as they are agreed on \u201cordinary\u201d terms. Book value of debt is deemed to be equivalent to market value, since the company should be able to refinance the loan at the same rate in the market.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-282": { "value": "
Note 18: Transactions with related parties
StrongPoint ASA hired consultancy services valued at KNOK 10 (KNOK 100) from TLT Leadership AS
where Board member Ingeborg Hegstad owns 50% of the company. There have not been any other
transactions with any Board members and employees in 2025.
Transactions with associated companies
The group carried out several transactions with Spok AS in 2025 and 2024. All transactions were
carried out as part of its ordinary activities and at ordinary business conditions.
2025
2024
KNOK
Sale
Purchase
Sale
Purchase
Spok AS
237
3,053
336
3,172
The balance includes the following amounts resulting from transactions with the associated company:
2025
2024
KNOK
Receivables
Debt
Receivables
Debt
Spok AS
-
-
-
6
The Group has no other binding future transactions with related parties.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-283": { "value": "
Note 19: Post balance sheet events
No significant events have occurred after the balance sheet date.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-284": { "value": "
Note 20: Overview of subsidiaries
The following subsidiaries are included in the consolidated accounts:
Company
Adress
Main area of business
Share of votes
Stake
StrongPoint AS
Oslo
Service and product provider
100%
100%
StrongPoint AB
G\u00f6teborg (Sweden)
Service and product provider
100%
100%
StrongPoint UAB
1
Vilnius (Lithuania)
Service and product provider
100%
100%
StrongPoint S.L.U
2
Madrid (Spain)
Service and product provider
100%
100%
StrongPoint E-com AB
T\u00e4by (Sweden)
Production and sales
100%
100%
Air Link Group Ltd
3
Birmingham (UK)
Service and product provider
100%
100%
StrongPoint Hamari Oy
Tampere (Finland)
Service and product provider
100%
100%
1) StrongPoint UAB owns 100 % of its sales companies in Latvia and Estonia.
2) StrongPoint SLU owns 60% of StrongPoint Cash Tech S.L.
3) Air Link Group Ltd owns 100% of its sales companies in UK, Ireland and Belgium.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-285": { "value": "
Note 21: Exchange rates
2025
2024
Average exchange rate
Exchange rate
Exchange rate
January
February
March
April
May
June
July
August
September
October
November
December
31.12.
Average
31.12.
SEK
1.023
1.037
1.053
1.078
1.066
1.052
1.059
1.063
1.061
1.063
1.068
1.087
1.094
1.017
1.029
Euro
11.746
11.657
11.547
11.831
11.602
11.588
11.854
11.865
11.670
11.663
11.740
11.845
11.843
11.625
11.795
GBP
13.999
14.033
13.796
13.860
13.750
13.630
13.709
13.713
13.430
13.383
13.342
13.535
13.572
13.735
14.225
Profit or loss items in the subsidiaries are converted to NOK monthly, based on the average exchange rate of that month.
Balance sheet items for the subsidiaries are converted to NOK, based on the exchange rate per 31.12.2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-286": { "value": "
Note 22: Long-term provisions
KNOK
2025
2024
Rental deposit
805
602
Balance 31.12
805
602
Of which long-term provisions
805
602
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-287": { "value": "
Note 23: Earnings per share
KNOK
2025
2024
Profit for the year
-4,971
-31,930
Weighed average number of shares during the year
- Basic
44,731,132
44,631,136
- Effect of dilutive share based incentive plans
3,500,000
4,095,000
Diluted
48,231,132
48,726,136
Earnings per share (NOK)
- Basic
(0.11)
(0.72)
- Diluted
(0.10)
(0.66)
The options are anti-dilutive due to the deficit in 2025.
Number of outstanding shares (numbers in thousand)
2025
2024
01.01: Number of shares (after deductions for own shares)
44,694
44,538
Sale of own shares during the year
69
156
31.12: Number of shares (after deductions for 125 thousand own shares)
44,763
44,694
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-288": { "value": "
Note 24: Shareholder information
Overview of shareholders per 31.12.2025
No.
Name
No. of shares
%
1
STR\u00d8MSTANGEN AS
3,933,092
8.76
2
MUEN INVEST AS
2,457,346
5.47
3
TOHATT AS
2,244,400
5.00
4
SOLE ACTIVE AS
2,221,717
4.95
5
JAKOB HATTELAND HOLDING AS
1,370,219
3.05
6
ZETTERBERG, GEORG (incl. fully owned companies)
1,370,000
3.05
7
NORDNET BANK AB
1,364,030
3.04
8
AVANZA BANK AB
1,287,153
2.87
9
RING, JAN
1,243,374
2.77
10
VERDADERO AS
1,081,285
2.41
11
EVENSEN, TOR COLKA
725,333
1.62
12
S\u00d8LVIS HOLDING AS
700,000
1.56
13
WAALER AS
650,000
1.45
14
JOHANSEN, STEIN
610,000
1.36
15
EJA HOLDING AS
600,000
1.34
16
HSBC CONTINENTAL EUROPE
580,000
1.29
17
MP PENSJON PK
561,402
1.25
18
SKANDINAVISKA ENSKILDA BANKEN AB
548,842
1.22
19
\u00d8YHATT AS
522,500
1.16
20
ALS KINGFISHER LIMITED
506,156
1.13
Sum 20 largest shareholders
24,576,849
54.75
Sum 2 045 other shareholders
20,311,503
45.25
Sum all 2 065 shareholders
44,888,352
100.00
StrongPoint ASA had per 31.12.2025 a share capital of NOK 27,830,778.24 spread over 44,888,352
shares with a nominal value of NOK 0.62.
All shares have equal voting rights.
Changes in share capital:
Number of shares
Share capital
KNOK
2025
2024
2025
2024
Ordinary shares 01.01
44,888
44,888
27,831
27,831
Ordinary shares 31.12
44,888
44,888
27,831
27,831
Own shares:
Numbers in 1000
2025
2024
01.01
194
350
Sales of own shares
-69
-156
31.12
125
194
Nominal value
0.62
0.62
Own shares specified in equity (KNOK):
78
121
Per 31.12.2025 the Group owned 125,426 own shares. Cost price of these was KNOK 2,923, giving
an average share price of NOK 23.31.
Members of the Group management team have stock options. See note 9 for more information.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-311": { "value": "Note 24: Shareholder information Overview of shareholders per 31.12.2025
No.
Name
No. of shares
%
1
STR\u00d8MSTANGEN AS
3,933,092
8.76
2
MUEN INVEST AS
2,457,346
5.47
3
TOHATT AS
2,244,400
5.00
4
SOLE ACTIVE AS
2,221,717
4.95
5
JAKOB HATTELAND HOLDING AS
1,370,219
3.05
6
ZETTERBERG, GEORG (incl. fully owned companies)
1,370,000
3.05
7
NORDNET BANK AB
1,364,030
3.04
8
AVANZA BANK AB
1,287,153
2.87
9
RING, JAN
1,243,374
2.77
10
VERDADERO AS
1,081,285
2.41
11
EVENSEN, TOR COLKA
725,333
1.62
12
S\u00d8LVIS HOLDING AS
700,000
1.56
13
WAALER AS
650,000
1.45
14
JOHANSEN, STEIN
610,000
1.36
15
EJA HOLDING AS
600,000
1.34
16
HSBC CONTINENTAL EUROPE
580,000
1.29
17
MP PENSJON PK
561,402
1.25
18
SKANDINAVISKA ENSKILDA BANKEN AB
548,842
1.22
19
\u00d8YHATT AS
522,500
1.16
20
ALS KINGFISHER LIMITED
506,156
1.13
Sum 20 largest shareholders
24,576,849
54.75
Sum 2 045 other shareholders
20,311,503
45.25
Sum all 2 065 shareholders
44,888,352
100.00
StrongPoint ASA had per 31.12.2025 a share capital of NOK 27,830,778.24 spread over 44,888,352 shares with a nominal value of NOK 0.62. All shares have equal voting rights. Changes in share capital:
Number of shares
Share capital
KNOK
2025
2024
2025
2024
Ordinary shares 01.01
44,888
44,888
27,831
27,831
Ordinary shares 31.12
44,888
44,888
27,831
27,831
Own shares:
Numbers in 1000
2025
2024
01.01
194
350
Sales of own shares
-69
-156
31.12
125
194
Nominal value
0.62
0.62
Own shares specified in equity (KNOK):
78
121
Per 31.12.2025 the Group owned 125,426 own shares. Cost price of these was KNOK 2,923, giving an average share price of NOK 23.31. Members of the Group management team have stock options. See note 9 for more information.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-324": { "value": "Own shares:
Numbers in 1000
2025
2024
01.01
194
350
Sales of own shares
-69
-156
31.12
125
194
Nominal value
0.62
0.62
Own shares specified in equity (KNOK):
78
121
Per 31.12.2025 the Group owned 125,426 own shares. Cost price of these was KNOK 2,923, giving an average share price of NOK 23.31. Members of the Group management team have stock options. See note 9 for more information.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-312": { "value": "Note 26: Tax Accounting policies Current tax liabilities and assets are measured at the amount that is expected to be paid to or recovered from the tax authorities. The tax rates and tax rules used to calculate the amounts are those that have been adopted or substantively adopted by the end of the reporting period in the countries in which the group operates and generates taxable income. Deferred tax liabilities and assets are computed for all temporary differences between the carrying amount of an asset or liability in the consolidated financial statements and their respective tax bases and tax losses carried forward. For the calculation of deferred tax assets and liabilities, the nominal tax rates expected to be applied when the asset is realized or the liability is paid will be used. Tax expense:
KNOK
2025
2024
Tax payable
2,537
1,422
Tax items relating to previous years
-
77
Change in deferred tax
-12,885
-16,352
Tax expense
-10,349
-14,853
Included as tax expense in the financial statements
-10,349
-14,853
Reconciliation of the nominal tax rate
22%
22%
KNOK
2025
2024
Profit before tax
-15,319
-46,783
Tax calculated at a rate of 22%
-3,370
-10,292
Taxes related to companies in other countries with other tax rate
-2,126
-2,605
Change in tax rate in Lithuania
-
-83
Non-taxable items (22% of permanent differences)
-5,218
-2,236
Unrecognized deferred tax asset
-9
302
Effect corrections previous years
1
375
61
Tax expense
-10,349
-14,853
1) Reversal of provision of tax previous years. Deferred tax assets and deferred tax liabilities:
Consolidated income
Deferred tax assets
Deferred tax liabilities
statement
KNOK
2025
2024
2025
2024
2025
2024
Current assets
628
692
3,202
3,026
-536
787
Liabilities
5,933
5,218
-2,442
-2,432
-705
-711
Fixed assets
320
265
-13,242
-16,555
-3,368
-1,680
Losses carried forward
47,204
39,804
291
-586
-8,277
-14,748
Deferred tax
54,085
45,979
-12,190
-16,547
-12,885
-16,352
The Company has no liabilities / deferred tax assets that effect Total comprehensive income. Per 31.12.2025 the group has losses carried forward of MNOK 116.4 in the Spanish entity. Deferred tax assets of MNOK 29.1 (MNOK 25.9) associated with this are included in the balance sheet.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-289": { "value": "Note 26: Tax Accounting policies Current tax liabilities and assets are measured at the amount that is expected to be paid to or recovered from the tax authorities. The tax rates and tax rules used to calculate the amounts are those that have been adopted or substantively adopted by the end of the reporting period in the countries in which the group operates and generates taxable income. Deferred tax liabilities and assets are computed for all temporary differences between the carrying amount of an asset or liability in the consolidated financial statements and their respective tax bases and tax losses carried forward. For the calculation of deferred tax assets and liabilities, the nominal tax rates expected to be applied when the asset is realized or the liability is paid will be used. Tax expense:
KNOK
2025
2024
Tax payable
2,537
1,422
Tax items relating to previous years
-
77
Change in deferred tax
-12,885
-16,352
Tax expense
-10,349
-14,853
Included as tax expense in the financial statements
-10,349
-14,853
Reconciliation of the nominal tax rate
22%
22%
KNOK
2025
2024
Profit before tax
-15,319
-46,783
Tax calculated at a rate of 22%
-3,370
-10,292
Taxes related to companies in other countries with other tax rate
-2,126
-2,605
Change in tax rate in Lithuania
-
-83
Non-taxable items (22% of permanent differences)
-5,218
-2,236
Unrecognized deferred tax asset
-9
302
Effect corrections previous years
1
375
61
Tax expense
-10,349
-14,853
1) Reversal of provision of tax previous years.
Deferred tax assets and deferred tax liabilities:
Consolidated income
Deferred tax assets
Deferred tax liabilities
statement
KNOK
2025
2024
2025
2024
2025
2024
Current assets
628
692
3,202
3,026
-536
787
Liabilities
5,933
5,218
-2,442
-2,432
-705
-711
Fixed assets
320
265
-13,242
-16,555
-3,368
-1,680
Losses carried forward
47,204
39,804
291
-586
-8,277
-14,748
Deferred tax
54,085
45,979
-12,190
-16,547
-12,885
-16,352
The Company has no liabilities / deferred tax assets that effect Total comprehensive income.
Per 31.12.2025 the group has losses carried forward of MNOK 116.4 in the Spanish entity. Deferred
tax assets of MNOK 29.1 (MNOK 25.9) associated with this are included in the balance sheet.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-347": { "value": "
Accounting policies
Current tax liabilities and assets are measured at the amount that is expected to be paid to or
recovered from the tax authorities. The tax rates and tax rules used to calculate the amounts are
those that have been adopted or substantively adopted by the end of the reporting period in the
countries in which the group operates and generates taxable income.
Deferred tax liabilities and assets are computed for all temporary differences between the carrying
amount of an asset or liability in the consolidated financial statements and their respective tax bases
and tax losses carried forward. For the calculation of deferred tax assets and liabilities, the nominal
tax rates expected to be applied when the asset is realized or the liability is paid will be used.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-351": { "value": "Accounting policies Current tax liabilities and assets are measured at the amount that is expected to be paid to or recovered from the tax authorities. The tax rates and tax rules used to calculate the amounts are those that have been adopted or substantively adopted by the end of the reporting period in the countries in which the group operates and generates taxable income. Deferred tax liabilities and assets are computed for all temporary differences between the carrying amount of an asset or liability in the consolidated financial statements and their respective tax bases and tax losses carried forward. For the calculation of deferred tax assets and liabilities, the nominal tax rates expected to be applied when the asset is realized or the liability is paid will be used. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-291": { "value": "
Note 27: Other short-term debt
KNOK
2025
2024
Holiday pay owed
21,127
20,840
Accrued expenses
37,369
39,854
Deferred income
47,545
81,645
Warranty provisions
805
2,065
Other short-term debt
15,040
12,487
Total other short-term debt
121,886
156,890
Warranty provisions (KNOK)
2025
2024
Balance 01.01
2,065
1,232
Provision
-
1,945
Currency differences
131
20
Reversed
-992
-
Used
-398
-1,133
Balance 31.12
805
2,065
Of which warranties due within 1 year
805
2,065
", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-332": { "value": "Note 27: Other short-term debt
KNOK
2025
2024
Holiday pay owed
21,127
20,840
Accrued expenses
37,369
39,854
Deferred income
47,545
81,645
Warranty provisions
805
2,065
Other short-term debt
15,040
12,487
Total other short-term debt
121,886
156,890
Warranty provisions (KNOK)
2025
2024
Balance 01.01
2,065
1,232
Provision
-
1,945
Currency differences
131
20
Reversed
-992
-
Used
-398
-1,133
Balance 31.12
805
2,065
Of which warranties due within 1 year
805
2,065
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-325": { "value": "Note 27: Other short-term debt
KNOK
2025
2024
Holiday pay owed
21,127
20,840
Accrued expenses
37,369
39,854
Deferred income
47,545
81,645
Warranty provisions
805
2,065
Other short-term debt
15,040
12,487
Total other short-term debt
121,886
156,890
Warranty provisions (KNOK)
2025
2024
Balance 01.01
2,065
1,232
Provision
-
1,945
Currency differences
131
20
Reversed
-992
-
Used
-398
-1,133
Balance 31.12
805
2,065
Of which warranties due within 1 year
805
2,065
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-313": { "value": "Note 27: Other short-term debt
KNOK
2025
2024
Holiday pay owed
21,127
20,840
Accrued expenses
37,369
39,854
Deferred income
47,545
81,645
Warranty provisions
805
2,065
Other short-term debt
15,040
12,487
Total other short-term debt
121,886
156,890
Warranty provisions (KNOK)
2025
2024
Balance 01.01
2,065
1,232
Provision
-
1,945
Currency differences
131
20
Reversed
-992
-
Used
-398
-1,133
Balance 31.12
805
2,065
Of which warranties due within 1 year
805
2,065
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXISIG31", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-290": { "value": "
Note 28: Macro perspectives influencing the business
Economic conditions
Inflation and interest rates have started to come down during 2025, however this varies within the
markets in which we operate, consequently impacting our customers\u2019 investment spend differently
across the regions.
Global supply chain and component shortages
The Group may be influenced by component shortages and other supply chain issues, as was seen
during the COVID 19 pandemic. StrongPoint works closely with suppliers to ensure as little effect on
customer deliveries as possible. There were no major shortages impacting the business during 2025.
Climate
Global climate changes influence both StrongPoint, customers and suppliers in different ways,
contributing to both risks and opportunities.
Climate risks are related especially to shortage of energy for the production and distribution of goods,
both proprietary solutions and third-party products. If climate changes require dramatic
changes in the energy consumption, this will influence StrongPoint\u2019s ability to produce the products.
Hardware represents 55% of the business. Risk is also related to shortages on food, which will affect
the customers of StrongPoint, and shortages of raw materials for specific components. Management
does not see this as a risk in the short-term.
Climate opportunities are linked to both StrongPoint solutions that can reduce energy consumption,
like AutoStore storage of frozen goods. StrongPoint ALS (UK/Ireland) is providing refurbishment of
interior or point of sales physical installation, and this can contribute positive to climate if utilised in
other markets.
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