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"value": "Note 1 | Corporate informationAkastor ASA is a limited liability company incorporated and domiciled in Norway and whose shares are publicly traded. The registered office is located at Oksen\u00f8yveien 10, B\u00e6rum, Norway. The largest shareholder is Aker Holding AS which is wholly owned by Aker ASA as of December 31, 2025. The consolidated financial statements of Akastor ASA and its subsidiaries (collectively referred as Akastor or the group, and separately as group companies) for the year ended December 31, 2025 were approved by the board of directors and CEO on March 17, 2026. The consolidated financial statements will be authorized by the Annual General Meeting on April 14, 2026.The group is an oilfield services investment company with a portfolio of industrial holdings and other investments. Akastor is listed on the Oslo Stock Exchange under the ticker AKAST. Information on the group\u2019s structure is provided in Note 25 Group companies. Information on other related party relationships of the group is provided in Note 26 Related parties.Functional and presentation currencyThe consolidated financial statements are presented in NOK, which is Akastor ASA\u2019s functional currency. All financial information presented in NOK has been rounded to the nearest million (NOK million), except when otherwise stated. The subtotals and totals in some of the tables in these consolidated financial statements may not equal the sum of the amounts shown due to rounding.When the functional currency in a reporting unit is changed, the effect of the change is accounted for prospectively.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__9": {
"value": "Akastor ASA is a limited liability company incorporated and domiciled in Norway and whose shares are publicly traded.",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
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"value": "Akastor ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
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"value": "Akastor ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
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"value": "Akastor ASA",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"value": "Norway",
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "Norway",
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
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}
},
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"value": "Oksen\u00f8yveien 10, B\u00e6rum, Norway",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
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"value": "B\u00e6rum",
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__14": {
"value": "The consolidated financial statements of Akastor ASA and its subsidiaries (collectively referred as Akastor or the group, and separately as group companies) for the year ended December 31, 2025 were approved by the board of directors and CEO on March 17, 2026. The consolidated financial statements will be authorized by the Annual General Meeting on April 14, 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "The group is an oilfield services investment company with a portfolio of industrial holdings and other investments. Akastor is listed on the Oslo Stock Exchange under the ticker AKAST. Information on the group\u2019s structure is provided in Note 25 Group companies. Information on other related party relationships of the group is provided in Note 26 Related parties.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"value": "Note 2 | Basis for preparationBasis of accountingThe consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU, their interpretations adopted by the International Accounting Standards Board (IASB) and the additional requirements of the Norwegian Accounting Act as of December 31, 2025.Going concern basis of accountingThe consolidated financial statements have been prepared on a going concern basis, which assumes that the group will be able to meet the mandatory terms and conditions of the banking facilities as disclosed in Note 22 Capital management. Basis of measurementThe consolidated financial statements have been prepared on the historical cost basis except for the following material items, which are measured on an alternative basis on each reporting date:\u2022 Non-derivative financial instruments at Fair Value through Profit or Loss (FVTPL) are measured at fair value.\u2022 Debt instruments at Fair Value through Other Comprehensive Income (FVOCI) are measured at fair value.\u2022 Contingent considerations assumed in business disposals are measured at fair value.\u2022 Net defined benefit (asset) liability is recognized at fair value of plan assets less the present value of the defined benefit obligation.Functional and presentation currencyThe consolidated financial statements are presented in NOK, which is Akastor ASA\u2019s functional currency. All financial information presented in NOK has been rounded to the nearest million (NOK million), except when otherwise stated. The subtotals and totals in some of the tables in these consolidated financial statements may not equal the sum of the amounts shown due to rounding.When the functional currency in a reporting unit is changed, the effect of the change is accounted for prospectively.Use of estimates and judgementsThe preparation of financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Although management believes these assumptions to be reasonable, given historical experience, actual amounts and results could differ from these estimates. The items involving a higher degree of judgement or complexity, and items where assumptions and estimates are material to the consolidated financial statements, are disclosed in Note 4 Significant accounting estimates and judgements.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in any future periods affected.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__17": {
"value": "Basis of accountingThe consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU, their interpretations adopted by the International Accounting Standards Board (IASB) and the additional requirements of the Norwegian Accounting Act as of December 31, 2025.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__18": {
"value": "Going concern basis of accountingThe consolidated financial statements have been prepared on a going concern basis, which assumes that the group will be able to meet the mandatory terms and conditions of the banking facilities as disclosed in Note 22 Capital management.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f0__s8__6__20": {
"value": "Functional and presentation currencyThe consolidated financial statements are presented in NOK, which is Akastor ASA\u2019s functional currency. All financial information presented in NOK has been rounded to the nearest million (NOK million), except when otherwise stated. The subtotals and totals in some of the tables in these consolidated financial statements may not equal the sum of the amounts shown due to rounding.When the functional currency in a reporting unit is changed, the effect of the change is accounted for prospectively.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "Use of estimates and judgementsThe preparation of financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Although management believes these assumptions to be reasonable, given historical experience, actual amounts and results could differ from these estimates. The items involving a higher degree of judgement or complexity, and items where assumptions and estimates are material to the consolidated financial statements, are disclosed in Note 4 Significant accounting estimates and judgements.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in any future periods affected.Note 4 | Significant accounting estimates and judgementsEstimates and judgements are continually reviewed and are based on historical experiences and expectations of future events. The resulting accounting estimates will, by definition, seldom accurately match actual results, but are based on the best estimate at the time. Estimates and assumptions that have a significant risk of causing material adjustments to the carrying amounts of assets and liabilities within the next financial year are discussed below.Fair value measurementThe group has invested in significant financial assets that require the measurement of fair value. If there is no quoted price in an active market, then the group uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction. The fair value measurement requires a high degree of judgment. Judgements include considerations of inputs such as cash flow projection, discount rate and volatility. Further information about the fair value measurement using level 3 inputs is included in Note 24 Financial Instruments. Impairment of financial assets The group has invested in significant debt instruments measured at fair value through other comprehensive income (FVOCI). The impairment of these financial assets is subject to expected credit loss. The loss allowance is recognized in profit and loss and reduces the fair value loss otherwise recognized in OCI. The loss allowance is based on assumptions of expected cash flows from the debt instruments. When making these assumptions, the group uses judgements selecting the similar inputs as used in the fair value measurement since the valuation model also considers the present value of expected cash flows from such investments. Key assumptions include the expected disposal value of the investments and discount factor. Assessment of long-term receivables from joint ventureThe group has significant long-term receivables from AKOFS Offshore, a joint venture accounted for using the equity method. When the carrying amount of the investment in AKOFS offshore is reduced to zero after recognizing the group\u2019s share of net losses, the group discontinues recognizing further losses as it assesses that the long-term receivables from AKOFS Offshore do not, in substance, form part of the net investment. The assessment is based on significant judgment and assumptions that there is a realistic expectation that the long-term receivables will be settled in the foreseeable future. In making these assumptions, the group applies significant judgment and uses best estimate in cash flow forecast for the company, including key assumptions related to revenue utilization, capital expenditures (Capex) and senior debt refinancing. Further details about the joint venture are included in Note 12 Equity-accounted investments.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"value": "Note 3 | Significant accounting policiesSummary of significant accounting policiesThe principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.Basis of consolidationSubsidiariesSubsidiaries are entities controlled by the group. The group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date of which control ceases.Investments in joint ventures The group\u2019s interests in equity-accounted investments comprise interests in joint ventures.A joint venture is an arrangement in which the group has joint control, whereby the group has rights to the net assets of the arrangement, rather to its assets and obligations for its liabilities. Joint control is established by contractual agreement requiring unanimous consent of the ventures for strategic, financial and operating decisions. Interests in joint ventures are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated financial statements include the group\u2019s share of the profit and loss and other comprehensive income of the equity-accounted investments. When the group\u2019s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of that interest is reduced to zero, and further losses are not recognized except to the extent that the group incurs legal or constructive obligations or has made payments on behalf of the investee.Transactions eliminated on consolidationIntra-group balances and transactions, and any unrealized gains and losses or income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with joint ventures are eliminated to the extent of the group\u2019s interest in the entity. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.Foreign currencyForeign currency transactions and balancesTransactions in foreign currencies are translated at the exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the exchange rate on that date. Foreign exchange differences arising on translation are recognized in the income statement. Non-monetary assets and liabilities measured in terms of historical cost in a foreign currency are translated using the exchange rate on the date of the transaction. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are translated to the functional currency at the exchange rates on the date the fair value is determined.Investments in foreign operationsItems included in the financial statements of each of the group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates. The results and financial positions of all the group entities that have a functional currency different from the group\u2019s presentation currency are translated into the presentation currency as follows:\u2022 Assets and liabilities, including goodwill and fair value adjustments, are translated at the closing exchange rate at the reporting date.\u2022 Income statements are translated at average exchange rate for the year, calculated on the basis of 12 monthly end rates.Exchange differences arising from the translation of the net investment in foreign operations, and of related hedges, are included in other comprehensive income as currency translation reserve. These translation differences are reclassified to the income statement upon disposal of the related operations or when settlement is likely to occur in the near future.Monetary items that are receivable from or payable to a foreign operation are considered as part of the net investment in that foreign operation, when the settlement is neither planned nor likely to occur in the foreseeable future. Exchange differences arising from these monetary items are recognized in other comprehensive income.Current/non-current classificationAn asset is classified as current when it is expected to be realized or is intended for sale or consumption in the group\u2019s normal operating cycle, it is held primarily for the purpose of being traded, or it is expected/due to be realized or settled within twelve months after the reporting date. Other assets are classified as non-current. A liability is classified as current when it is expected to be settled in the group\u2019s normal operating cycle, is held primarily for the purpose of being traded, the liability is due to be settled within twelve months after the reporting period, or if the group does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. All other liabilities are classified as non-current.Financial assets, financial liabilities and equityOn initial recognition, a financial asset is classified as measured at amortized costs, FVOCI or FVTPL. The classification depends on the group\u2019s business model for managing the financial assets and the contractual terms of the cash flows. \u2022 A financial asset is measured at amortized costs if the business model is to hold the asset to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interests (SPPI criterion). \u2022 A debt instrument is classified at FVOCI if the business model is both collecting contractual cash flows and selling the financial asset, and it meets the SPPI criterion. \u2022 All financial assets not classified as measured at amortized cost or FVOCI are measured at FVTPL.Financial assets are not reclassified subsequent to their initial recognition unless the group changes its business model for managing financial assets.Other investmentsOther investments include equity and debt investments in companies where the group has neither control nor significant influence, usually represented by less than 20 percent of the voting power. The investments are categorized as financial assets measured at FVTPL or FVOCI and recognized at fair value at the reporting date. Subsequent to initial recognition, changes in financial assets measured at FVTPL are recognized in profit and loss. When a debt instrument is classified as financial asset measured at FVOCI, interest income calculated using the effective interest method, foreign exchange gains and losses and impairment losses are recognized in profit and loss. Other changes in fair value are recognized in other comprehensive income and presented as part of fair value reserve. When financial asset measured at FVOCI is derecognized, the gain or loss accumulated in other comprehensive income is reclassified to profit and loss. Trade and other receivablesTrade and other receivables are generally classified as financial assets measured at amortized costs. They are recognized at the original invoiced amount, less loss allowance made for credit losses. The interest rate element is disregarded if insignificant, which is the case for the majority of the group\u2019s trade receivables.Interest-bearing receivablesInterest-bearing receivables include loans to related parties and are generally classified as financial assets measured at amortized costs. Such financial assets are recognized initially at fair value and subsequent measurement at amortized cost using the effective interest method, less any impairment losses.Cash and cash equivalentsCash and cash equivalents include cash on hand, demand deposits held at banks and other short-term highly liquid investments with original maturity of three months or less.Trade and other payablesTrade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Trade and other payables are valued at amortized cost using the effective interest rate method. The interest rate element is disregarded if it is insignificant, which is the case for the majority of the group\u2019s trade payables.Interest-bearing borrowingsInterest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are measured at amortized cost with any difference between cost and redemption value being recognized in the income statement over the period of the borrowings on an effective interest basis.Share capitalOrdinary shares are classified as equity. Repurchase of share capital is recognized as a reduction in equity and is classified as treasury shares.Finance income and expenseFinance income and expense include interest income and expense, foreign exchange gains and losses, dividend income, as well as change in fair value of financial assets measured at FVTPL. Interest expenses include discounting effects from liabilities measured at fair value.Revenue from contract with customersThe group\u2019s revenue from contract with customers consists of primarily service revenue generated from rendering of services to customers. The customers simultaneously receive and consume the benefits provided by these services. The group has assessed that these performance obligations are satisfied over time. Under day rate chartering contract, the group is remunerated by the customer by an agreed daily rate for each day of use of the vessel, equipment, crew and other resources. The charterer determines, within the contractual limits, how a vessel is utilized. The right to use the vessel falls un under the scope of IFRS 16 \u201cLeases\u201d. The portion of lease revenue of the contract value is estimated at an overall level. Income taxDeferred tax assets are recognized for unused tax losses and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Measurement of deferred tax assets are reviewed at each reporting date.Impairment of financial assetsTrade receivablesLoss allowance is recognized in profit or loss and measured at lifetime ECLs. ECLs are a probability-weighted estimate of credit losses. When estimating ECLs, the group considers reasonable and supportable information that is relevant and available without undue cost or effort, based on the group\u2019s historical experience including forward-looking information. The gross carrying amount of trade receivable is written off when the group has no reasonable expectations of recovering a trade receivable in its entirety or a portion thereof. Debt instruments measured at amortized cost or at FVOCIThe group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortized cost and FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The loss allowance is charged to profit and loss. Property, plant and equipmentProperty, plant and equipment are measured at cost less accumulated depreciation and impairment losses. If the components of property, plant and equipment have different useful lives, they are accounted for as separate components. Depreciation is normally recognized on a straight-line basis over the estimated useful lives of property, plant and equipment. Employee benefitsDefined contribution plansObligations for contributions to defined contribution pension plans are recognized as an expense in the income statement as incurred.Defined benefit plansThe group\u2019s net obligation in respect of defined benefit pension plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods; discounting that amount and deducting the fair value of any plan assets.The calculation of defined benefit obligations is performed annually by a qualified actuary using the projected unit credit method. The discount rate is the yield at the reporting date on government bonds or high-quality corporate bonds with maturities consistent with the terms of the obligations.Remeasurement of the net defined benefit liability, which comprises actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest), are recognized immediately in other comprehensive income. Fair value measurementWhen available, the group measures the fair value of a financial instrument using the quoted price in an active market for that instrument. If there is no quoted price in an active market, then the group uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__23": {
"value": "Basis of consolidationSubsidiariesSubsidiaries are entities controlled by the group. The group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date of which control ceases.Investments in joint ventures The group\u2019s interests in equity-accounted investments comprise interests in joint ventures.A joint venture is an arrangement in which the group has joint control, whereby the group has rights to the net assets of the arrangement, rather to its assets and obligations for its liabilities. Joint control is established by contractual agreement requiring unanimous consent of the ventures for strategic, financial and operating decisions. Interests in joint ventures are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated financial statements include the group\u2019s share of the profit and loss and other comprehensive income of the equity-accounted investments. When the group\u2019s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of that interest is reduced to zero, and further losses are not recognized except to the extent that the group incurs legal or constructive obligations or has made payments on behalf of the investee.Transactions eliminated on consolidationIntra-group balances and transactions, and any unrealized gains and losses or income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with joint ventures are eliminated to the extent of the group\u2019s interest in the entity. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__24": {
"value": "SubsidiariesSubsidiaries are entities controlled by the group. The group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date of which control ceases.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__26": {
"value": "Investments in joint ventures The group\u2019s interests in equity-accounted investments comprise interests in joint ventures.A joint venture is an arrangement in which the group has joint control, whereby the group has rights to the net assets of the arrangement, rather to its assets and obligations for its liabilities. Joint control is established by contractual agreement requiring unanimous consent of the ventures for strategic, financial and operating decisions. Interests in joint ventures are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated financial statements include the group\u2019s share of the profit and loss and other comprehensive income of the equity-accounted investments. When the group\u2019s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of that interest is reduced to zero, and further losses are not recognized except to the extent that the group incurs legal or constructive obligations or has made payments on behalf of the investee.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__25": {
"value": "Investments in joint ventures The group\u2019s interests in equity-accounted investments comprise interests in joint ventures.A joint venture is an arrangement in which the group has joint control, whereby the group has rights to the net assets of the arrangement, rather to its assets and obligations for its liabilities. Joint control is established by contractual agreement requiring unanimous consent of the ventures for strategic, financial and operating decisions. Interests in joint ventures are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated financial statements include the group\u2019s share of the profit and loss and other comprehensive income of the equity-accounted investments. When the group\u2019s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of that interest is reduced to zero, and further losses are not recognized except to the extent that the group incurs legal or constructive obligations or has made payments on behalf of the investee.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__27": {
"value": "Foreign currencyForeign currency transactions and balancesTransactions in foreign currencies are translated at the exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the exchange rate on that date. Foreign exchange differences arising on translation are recognized in the income statement. Non-monetary assets and liabilities measured in terms of historical cost in a foreign currency are translated using the exchange rate on the date of the transaction. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are translated to the functional currency at the exchange rates on the date the fair value is determined.Investments in foreign operationsItems included in the financial statements of each of the group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates. The results and financial positions of all the group entities that have a functional currency different from the group\u2019s presentation currency are translated into the presentation currency as follows:\u2022 Assets and liabilities, including goodwill and fair value adjustments, are translated at the closing exchange rate at the reporting date.\u2022 Income statements are translated at average exchange rate for the year, calculated on the basis of 12 monthly end rates.Exchange differences arising from the translation of the net investment in foreign operations, and of related hedges, are included in other comprehensive income as currency translation reserve. These translation differences are reclassified to the income statement upon disposal of the related operations or when settlement is likely to occur in the near future.Monetary items that are receivable from or payable to a foreign operation are considered as part of the net investment in that foreign operation, when the settlement is neither planned nor likely to occur in the foreseeable future. Exchange differences arising from these monetary items are recognized in other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__29": {
"value": "Financial assets, financial liabilities and equityOn initial recognition, a financial asset is classified as measured at amortized costs, FVOCI or FVTPL. The classification depends on the group\u2019s business model for managing the financial assets and the contractual terms of the cash flows. \u2022 A financial asset is measured at amortized costs if the business model is to hold the asset to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interests (SPPI criterion). \u2022 A debt instrument is classified at FVOCI if the business model is both collecting contractual cash flows and selling the financial asset, and it meets the SPPI criterion. \u2022 All financial assets not classified as measured at amortized cost or FVOCI are measured at FVTPL.Financial assets are not reclassified subsequent to their initial recognition unless the group changes its business model for managing financial assets.Other investmentsOther investments include equity and debt investments in companies where the group has neither control nor significant influence, usually represented by less than 20 percent of the voting power. The investments are categorized as financial assets measured at FVTPL or FVOCI and recognized at fair value at the reporting date. Subsequent to initial recognition, changes in financial assets measured at FVTPL are recognized in profit and loss. When a debt instrument is classified as financial asset measured at FVOCI, interest income calculated using the effective interest method, foreign exchange gains and losses and impairment losses are recognized in profit and loss. Other changes in fair value are recognized in other comprehensive income and presented as part of fair value reserve. When financial asset measured at FVOCI is derecognized, the gain or loss accumulated in other comprehensive income is reclassified to profit and loss. Trade and other receivablesTrade and other receivables are generally classified as financial assets measured at amortized costs. They are recognized at the original invoiced amount, less loss allowance made for credit losses. The interest rate element is disregarded if insignificant, which is the case for the majority of the group\u2019s trade receivables.Interest-bearing receivablesInterest-bearing receivables include loans to related parties and are generally classified as financial assets measured at amortized costs. Such financial assets are recognized initially at fair value and subsequent measurement at amortized cost using the effective interest method, less any impairment losses.Cash and cash equivalentsCash and cash equivalents include cash on hand, demand deposits held at banks and other short-term highly liquid investments with original maturity of three months or less.Trade and other payablesTrade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Trade and other payables are valued at amortized cost using the effective interest rate method. The interest rate element is disregarded if it is insignificant, which is the case for the majority of the group\u2019s trade payables.Interest-bearing borrowingsInterest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are measured at amortized cost with any difference between cost and redemption value being recognized in the income statement over the period of the borrowings on an effective interest basis.Share capitalOrdinary shares are classified as equity. Repurchase of share capital is recognized as a reduction in equity and is classified as treasury shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__28": {
"value": "Financial assets, financial liabilities and equityOn initial recognition, a financial asset is classified as measured at amortized costs, FVOCI or FVTPL. The classification depends on the group\u2019s business model for managing the financial assets and the contractual terms of the cash flows. \u2022 A financial asset is measured at amortized costs if the business model is to hold the asset to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interests (SPPI criterion). \u2022 A debt instrument is classified at FVOCI if the business model is both collecting contractual cash flows and selling the financial asset, and it meets the SPPI criterion. \u2022 All financial assets not classified as measured at amortized cost or FVOCI are measured at FVTPL.Financial assets are not reclassified subsequent to their initial recognition unless the group changes its business model for managing financial assets.Other investmentsOther investments include equity and debt investments in companies where the group has neither control nor significant influence, usually represented by less than 20 percent of the voting power. The investments are categorized as financial assets measured at FVTPL or FVOCI and recognized at fair value at the reporting date. Subsequent to initial recognition, changes in financial assets measured at FVTPL are recognized in profit and loss. When a debt instrument is classified as financial asset measured at FVOCI, interest income calculated using the effective interest method, foreign exchange gains and losses and impairment losses are recognized in profit and loss. Other changes in fair value are recognized in other comprehensive income and presented as part of fair value reserve. When financial asset measured at FVOCI is derecognized, the gain or loss accumulated in other comprehensive income is reclassified to profit and loss. Trade and other receivablesTrade and other receivables are generally classified as financial assets measured at amortized costs. They are recognized at the original invoiced amount, less loss allowance made for credit losses. The interest rate element is disregarded if insignificant, which is the case for the majority of the group\u2019s trade receivables.Interest-bearing receivablesInterest-bearing receivables include loans to related parties and are generally classified as financial assets measured at amortized costs. Such financial assets are recognized initially at fair value and subsequent measurement at amortized cost using the effective interest method, less any impairment losses.Cash and cash equivalentsCash and cash equivalents include cash on hand, demand deposits held at banks and other short-term highly liquid investments with original maturity of three months or less.Trade and other payablesTrade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Trade and other payables are valued at amortized cost using the effective interest rate method. The interest rate element is disregarded if it is insignificant, which is the case for the majority of the group\u2019s trade payables.Interest-bearing borrowingsInterest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are measured at amortized cost with any difference between cost and redemption value being recognized in the income statement over the period of the borrowings on an effective interest basis.Share capitalOrdinary shares are classified as equity. Repurchase of share capital is recognized as a reduction in equity and is classified as treasury shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__30": {
"value": "Financial assets are not reclassified subsequent to their initial recognition unless the group changes its business model for managing financial assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__32": {
"value": "Other investmentsOther investments include equity and debt investments in companies where the group has neither control nor significant influence, usually represented by less than 20 percent of the voting power. The investments are categorized as financial assets measured at FVTPL or FVOCI and recognized at fair value at the reporting date. Subsequent to initial recognition, changes in financial assets measured at FVTPL are recognized in profit and loss. When a debt instrument is classified as financial asset measured at FVOCI, interest income calculated using the effective interest method, foreign exchange gains and losses and impairment losses are recognized in profit and loss. Other changes in fair value are recognized in other comprehensive income and presented as part of fair value reserve. When financial asset measured at FVOCI is derecognized, the gain or loss accumulated in other comprehensive income is reclassified to profit and loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__31": {
"value": "Other investmentsOther investments include equity and debt investments in companies where the group has neither control nor significant influence, usually represented by less than 20 percent of the voting power. The investments are categorized as financial assets measured at FVTPL or FVOCI and recognized at fair value at the reporting date. Subsequent to initial recognition, changes in financial assets measured at FVTPL are recognized in profit and loss. When a debt instrument is classified as financial asset measured at FVOCI, interest income calculated using the effective interest method, foreign exchange gains and losses and impairment losses are recognized in profit and loss. Other changes in fair value are recognized in other comprehensive income and presented as part of fair value reserve. When financial asset measured at FVOCI is derecognized, the gain or loss accumulated in other comprehensive income is reclassified to profit and loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__33": {
"value": "Trade and other receivablesTrade and other receivables are generally classified as financial assets measured at amortized costs. They are recognized at the original invoiced amount, less loss allowance made for credit losses. The interest rate element is disregarded if insignificant, which is the case for the majority of the group\u2019s trade receivables.Interest-bearing receivablesInterest-bearing receivables include loans to related parties and are generally classified as financial assets measured at amortized costs. Such financial assets are recognized initially at fair value and subsequent measurement at amortized cost using the effective interest method, less any impairment losses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__34": {
"value": "Cash and cash equivalentsCash and cash equivalents include cash on hand, demand deposits held at banks and other short-term highly liquid investments with original maturity of three months or less.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__36": {
"value": "Trade and other payablesTrade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Trade and other payables are valued at amortized cost using the effective interest rate method. The interest rate element is disregarded if it is insignificant, which is the case for the majority of the group\u2019s trade payables.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__35": {
"value": "Trade and other payablesTrade payables are recognized at the original invoiced amount. Other payables are recognized initially at fair value. Trade and other payables are valued at amortized cost using the effective interest rate method. The interest rate element is disregarded if it is insignificant, which is the case for the majority of the group\u2019s trade payables.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__37": {
"value": "Interest-bearing borrowingsInterest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are measured at amortized cost with any difference between cost and redemption value being recognized in the income statement over the period of the borrowings on an effective interest basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__38": {
"value": "Share capitalOrdinary shares are classified as equity. Repurchase of share capital is recognized as a reduction in equity and is classified as treasury shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__39": {
"value": "Finance income and expenseFinance income and expense include interest income and expense, foreign exchange gains and losses, dividend income, as well as change in fair value of financial assets measured at FVTPL. Interest expenses include discounting effects from liabilities measured at fair value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__40": {
"value": "Revenue from contract with customersThe group\u2019s revenue from contract with customers consists of primarily service revenue generated from rendering of services to customers. The customers simultaneously receive and consume the benefits provided by these services. The group has assessed that these performance obligations are satisfied over time. Under day rate chartering contract, the group is remunerated by the customer by an agreed daily rate for each day of use of the vessel, equipment, crew and other resources. The charterer determines, within the contractual limits, how a vessel is utilized. The right to use the vessel falls un under the scope of IFRS 16 \u201cLeases\u201d. The portion of lease revenue of the contract value is estimated at an overall level.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__42": {
"value": "Income taxDeferred tax assets are recognized for unused tax losses and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Measurement of deferred tax assets are reviewed at each reporting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__41": {
"value": "Income taxDeferred tax assets are recognized for unused tax losses and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Measurement of deferred tax assets are reviewed at each reporting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__43": {
"value": "Impairment of financial assetsTrade receivablesLoss allowance is recognized in profit or loss and measured at lifetime ECLs. ECLs are a probability-weighted estimate of credit losses. When estimating ECLs, the group considers reasonable and supportable information that is relevant and available without undue cost or effort, based on the group\u2019s historical experience including forward-looking information. The gross carrying amount of trade receivable is written off when the group has no reasonable expectations of recovering a trade receivable in its entirety or a portion thereof. Debt instruments measured at amortized cost or at FVOCIThe group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortized cost and FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk. The loss allowance is charged to profit and loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__44": {
"value": "Property, plant and equipmentProperty, plant and equipment are measured at cost less accumulated depreciation and impairment losses. If the components of property, plant and equipment have different useful lives, they are accounted for as separate components. Depreciation is normally recognized on a straight-line basis over the estimated useful lives of property, plant and equipment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__45": {
"value": "Employee benefitsDefined contribution plansObligations for contributions to defined contribution pension plans are recognized as an expense in the income statement as incurred.Defined benefit plansThe group\u2019s net obligation in respect of defined benefit pension plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods; discounting that amount and deducting the fair value of any plan assets.The calculation of defined benefit obligations is performed annually by a qualified actuary using the projected unit credit method. The discount rate is the yield at the reporting date on government bonds or high-quality corporate bonds with maturities consistent with the terms of the obligations.Remeasurement of the net defined benefit liability, which comprises actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest), are recognized immediately in other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__46": {
"value": "Fair value measurementWhen available, the group measures the fair value of a financial instrument using the quoted price in an active market for that instrument. If there is no quoted price in an active market, then the group uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__49": {
"value": "Fair value measurementThe group has invested in significant financial assets that require the measurement of fair value. If there is no quoted price in an active market, then the group uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction. The fair value measurement requires a high degree of judgment. Judgements include considerations of inputs such as cash flow projection, discount rate and volatility. Further information about the fair value measurement using level 3 inputs is included in Note 24 Financial Instruments. Impairment of financial assets The group has invested in significant debt instruments measured at fair value through other comprehensive income (FVOCI). The impairment of these financial assets is subject to expected credit loss. The loss allowance is recognized in profit and loss and reduces the fair value loss otherwise recognized in OCI. The loss allowance is based on assumptions of expected cash flows from the debt instruments. When making these assumptions, the group uses judgements selecting the similar inputs as used in the fair value measurement since the valuation model also considers the present value of expected cash flows from such investments. Key assumptions include the expected disposal value of the investments and discount factor. Assessment of long-term receivables from joint ventureThe group has significant long-term receivables from AKOFS Offshore, a joint venture accounted for using the equity method. When the carrying amount of the investment in AKOFS offshore is reduced to zero after recognizing the group\u2019s share of net losses, the group discontinues recognizing further losses as it assesses that the long-term receivables from AKOFS Offshore do not, in substance, form part of the net investment. The assessment is based on significant judgment and assumptions that there is a realistic expectation that the long-term receivables will be settled in the foreseeable future. In making these assumptions, the group applies significant judgment and uses best estimate in cash flow forecast for the company, including key assumptions related to revenue utilization, capital expenditures (Capex) and senior debt refinancing. Further details about the joint venture are included in Note 12 Equity-accounted investments.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__48": {
"value": "Fair value measurementThe group has invested in significant financial assets that require the measurement of fair value. If there is no quoted price in an active market, then the group uses valuation techniques that maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction. The fair value measurement requires a high degree of judgment. Judgements include considerations of inputs such as cash flow projection, discount rate and volatility. Further information about the fair value measurement using level 3 inputs is included in Note 24 Financial Instruments. Impairment of financial assets The group has invested in significant debt instruments measured at fair value through other comprehensive income (FVOCI). The impairment of these financial assets is subject to expected credit loss. The loss allowance is recognized in profit and loss and reduces the fair value loss otherwise recognized in OCI. The loss allowance is based on assumptions of expected cash flows from the debt instruments. When making these assumptions, the group uses judgements selecting the similar inputs as used in the fair value measurement since the valuation model also considers the present value of expected cash flows from such investments. Key assumptions include the expected disposal value of the investments and discount factor. Assessment of long-term receivables from joint ventureThe group has significant long-term receivables from AKOFS Offshore, a joint venture accounted for using the equity method. When the carrying amount of the investment in AKOFS offshore is reduced to zero after recognizing the group\u2019s share of net losses, the group discontinues recognizing further losses as it assesses that the long-term receivables from AKOFS Offshore do not, in substance, form part of the net investment. The assessment is based on significant judgment and assumptions that there is a realistic expectation that the long-term receivables will be settled in the foreseeable future. In making these assumptions, the group applies significant judgment and uses best estimate in cash flow forecast for the company, including key assumptions related to revenue utilization, capital expenditures (Capex) and senior debt refinancing. Further details about the joint venture are included in Note 12 Equity-accounted investments.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__50": {
"value": "Note 5 | Operating segments Basis for segmentationAkastor has identified the following operating segments as described below. \u2022 HMH is a premier drilling solutions provider, which was formed as an independent company in October 2021 through the merger of Baker Hughes\u2019 Subsea Drilling Systems business and Akastor\u2019s wholly owned subsidiary, MHWirth AS. HMH combines integrated delivery capabilities, capital, renowned industry expertise and delivers the full range of offshore drilling equipment products and packages at scale. \u2022 AKOFS Offshore is a global provider of vessel-based subsea well construction and intervention services to the oil and gas industry, covering all phases from conceptual development to project execution and offshore operations.\u2022 DDW Offshore owns Anchor Handling Tug Supply (AHTS) vessels with capability to operate and support clients on a world-wide basis. The vessels are specially designed to perform anchor-handling, towing, and supply services at offshore oil and gas fields. One of the three vessels, Skandi Atlantic, was disposed in January 2026. \u2022 Other holdings mainly include approximately 15 percent economic interest in NES Fircroft, 4.5 percent shareholdings in ABL Group, 36 percent of F\u00f8n Energy Services, 33 percent in IKM L\u00f8fteteknikk, and equity instruments in Maha Capital (disposed in January 2026). In addition, this segment includes corporate functions. HMH and AKOFS Offshore are classified as joint ventures and accounted for using the equity method, see Note 12 Equity-accounted investments. The segment information of the two joint ventures is presented at 100 percent basis. Measurement of segment performanceSegment performance is measured by operating profit before depreciation, amortization and impairment (EBITDA) which is reviewed by the group\u2019s Executive Management Group (the chief operating decision maker). Segment profit, together with key financial information as described below, gives the Executive Management Group relevant information in evaluating the results of the operating segments and is relevant in evaluating the results of the segments relative to other entities operating within these industries. Information about reportable segments1)Equity-accounted investments Consolidated entitiesAKOFS DDW Other Total operating Adjustment Total Amounts in NOK million Note HMH (JV)Offshore (JV)Offshoreholdingssegmentsof JVs Akastor2025Income statementExternal revenue and other income 6 8 620 1 439 387 3 10 449 (10 059) 390Total revenue and other income 8 620 1 439 387 3 10 449 (10 059) 390Operating expenses 7 (6 926) (1 085) (271) (79) (8 360) 8 011 (349)Operating profit before depreciation, amortization and impairment (EBITDA) 1 694 354 117 (76) 2 089 (2 048) 41Depreciation and impairment loss 11 (570) (424) (53) (3) (1 050) 994 (57)Operating profit (loss) (EBIT) 1 124 (70) 63 (79) 1 039 (1 054) (16)AssetsCurrent operating assets 5 342 326 117 32 5 817 (5 678) 140Non-current operating assets 6 976 3 699 299 931 11 906 (7 148) 4 758Segment assets 12 317 4 025 417 964 17 723 (12 826) 4 897LiabilitiesCurrent operating liabilities 2 113 268 81 69 2 532 (2 392) 141Non-current operating liabilities 540 6 - 258 803 (545) 258Lease liabilities 439 898 - 6 1 343 (1 337) 6Segment liabilities 3 091 1 172 81 333 4 678 (4 274) 4042)Net current operating assets - - 36 (37) (1) - (1)2)Net capital employed3 527 - 335 631 4 493 - 4 4931) Segment information presented at 100% basis 2) Refers to figures included in Akastor\u2019s consolidated statement of financial position. Information about reportable segments1)Equity-accounted investments Consolidated entitiesAKOFS DDW Other Total operating Adjustment Total Amounts in NOK million Note HMH (JV)Offshore (JV)Offshoreholdingssegmentsof JVs Akastor2024Income statementExternal revenue and other income 6 9 056 1 495 278 644 11 473 (10 551) 922Total revenue and other income 9 056 1 495 278 644 11 473 (10 551) 922Operating expenses 7 (7 315) (1 075) (187) (86) (8 664) 8 390 (274)Operating profit before depreciation, amortization and impairment (EBITDA) 1 741 419 91 558 2 809 (2 161) 648Depreciation and impairment loss 11 (497) (436) (22) (5) (960) 933 (27)Operating profit (loss) (EBIT) 1 244 (16) 68 553 1 849 (1 228) 621AssetsCurrent operating assets 6 882 401 88 28 7 399 (7 292) 108Non-current operating assets 7 828 4 150 390 1 280 13 648 (8 264) 5 384Segment assets 14 710 4 551 478 1 308 21 047 (15 556) 5 491LiabilitiesCurrent operating liabilities 3 559 287 64 136 4 046 (3 855) 191Non-current operating liabilities 557 5 - 271 833 (562) 271Lease liabilities 446 1 182 - 9 1 637 (1 628) 9Segment liabilities 4 562 1 474 64 416 6 516 (6 045) 4712)Net current operating assets - - 25 (109) (84) - (84)2)Net capital employed3 576 138 415 891 5 020 - 5 0201) Segment information presented at 100% basis 2) Refers to figures included in Akastor\u2019s consolidated statement of financial position. Reconciliations of information on reportable segments to IFRS measuresAmounts in NOK million Note 2025 2024AssetsTotal segment assets 4 897 5 491Cash and cash equivalents 43 47Liquidity fund investment 16 276 376Non-current interest-bearing receivables 14 788 485Current interest-bearing receivables 14 13 304Consolidated assets 6 017 6 704LiabilitiesTotal segment liabilities 404 471Current borrowings 18 63 82Non-current borrowings 18 215 292Consolidated liabilities 683 845Geographical informationGeographical revenue is presented on the basis of geographical location of the group companies selling to the customers. Non-current segment assets and capital expenditures are based on the geographical location of the assets. Revenue and other Non-current assets excluding deferred incometax assets and financial instrumentsAmounts in NOK million 2025 2024 2025 2024Norway 390 922 312 557Netherlands - - 3 525 3 576Total 390 922 3 838 4 133Major customerRevenues from one customer of DDW Offshore represent approximately NOK 245 million of the group\u2019s total operating revenue in 2025 (NOK 162 million in 2024).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__51": {
"value": "Measurement of segment performanceSegment performance is measured by operating profit before depreciation, amortization and impairment (EBITDA) which is reviewed by the group\u2019s Executive Management Group (the chief operating decision maker). Segment profit, together with key financial information as described below, gives the Executive Management Group relevant information in evaluating the results of the operating segments and is relevant in evaluating the results of the segments relative to other entities operating within these industries.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__53": {
"value": "Note 6 | Revenue and other incomeThe group generates revenue primarily from day rate contracts in DDW Offshore, which owns Anchor Handling Tug Supply (AHTS) vessels. A day rate contract is a contract where DDW Offshore is remunerated by the customer at an agreed daily rate for each day of use of the vessel, equipment, crew and other resources. It is estimated that 40 percent of the contract value is service revenue while the remaining is lease portion of the revenue. Amounts in NOK million 2025 2024Revenue from contracts with customers 158 124Other revenue and incomeLease revenue 232 168 Other income - 630 Total revenue and other income 390 922 In 2024, Akastor received final arbitration award and settlement for four drilling equipment contracts (DRU contracts) with Jurong Shipyard Pte Ltd (Jurong), whereby Akastor received a total amount of USD 176 million in cash as payment of termination fees, reimbursement of costs and interest compensation. The DRU contracts were thus fully and finally settled. As a result of the settlement, other income of NOK 630 million and interest income of NOK 717 million were recognized in the income statement in 2024, see also Note 8 Finance income and expenses. Disaggregation of revenue from contracts with customersRevenue from contracts with customers is disaggregated in the following table by revenue types and timing of revenue recognition. The table also includes a reconciliation of the disaggregated revenue with revenue information as shown in Note 5 Operating segments.DDW Other Total Amounts in NOK millionOffshoreholdingsAkastor2025Service revenue (recognized over time) 155 3 158Total Revenue from contracts with customers 155 3 158 Lease revenue 232 - 232Total external revenue and other income in segment reporting 387 3 3902024Service revenue (recognized over time) 111 13 124Total Revenue from contracts with customers 111 13 124Lease revenue 167 1 168Other income - 630 630Total external revenue and other income in segment reporting 278 644 922Contract balancesAmounts in NOK million Note 2025 2024Receivables, which are included in \u201ctrade and other receivables\u201d 42 31 Contract liabilities 21 9 - Contract liabilities relate to advance consideration received from customers for work not yet performed. No revenue recognized in 2025 that was included in contract liabilities in the beginning of the year (NOK 7 million in 2024). The group\u2019s revenue from contracts with customers is derived primarily from day rate contracts in DDW Offshore. These contracts typically have firm period of one year or less. As a practical expedient provided in IFRS 15, no information is provided about the remaining performance obligations for contracts with original expected duration of one year or less.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__52": {
"value": "Note 6 | Revenue and other incomeThe group generates revenue primarily from day rate contracts in DDW Offshore, which owns Anchor Handling Tug Supply (AHTS) vessels. A day rate contract is a contract where DDW Offshore is remunerated by the customer at an agreed daily rate for each day of use of the vessel, equipment, crew and other resources. It is estimated that 40 percent of the contract value is service revenue while the remaining is lease portion of the revenue. Amounts in NOK million 2025 2024Revenue from contracts with customers 158 124Other revenue and incomeLease revenue 232 168 Other income - 630 Total revenue and other income 390 922 In 2024, Akastor received final arbitration award and settlement for four drilling equipment contracts (DRU contracts) with Jurong Shipyard Pte Ltd (Jurong), whereby Akastor received a total amount of USD 176 million in cash as payment of termination fees, reimbursement of costs and interest compensation. The DRU contracts were thus fully and finally settled. As a result of the settlement, other income of NOK 630 million and interest income of NOK 717 million were recognized in the income statement in 2024, see also Note 8 Finance income and expenses. Disaggregation of revenue from contracts with customersRevenue from contracts with customers is disaggregated in the following table by revenue types and timing of revenue recognition. The table also includes a reconciliation of the disaggregated revenue with revenue information as shown in Note 5 Operating segments.DDW Other Total Amounts in NOK millionOffshoreholdingsAkastor2025Service revenue (recognized over time) 155 3 158Total Revenue from contracts with customers 155 3 158 Lease revenue 232 - 232Total external revenue and other income in segment reporting 387 3 3902024Service revenue (recognized over time) 111 13 124Total Revenue from contracts with customers 111 13 124Lease revenue 167 1 168Other income - 630 630Total external revenue and other income in segment reporting 278 644 922Contract balancesAmounts in NOK million Note 2025 2024Receivables, which are included in \u201ctrade and other receivables\u201d 42 31 Contract liabilities 21 9 - Contract liabilities relate to advance consideration received from customers for work not yet performed. No revenue recognized in 2025 that was included in contract liabilities in the beginning of the year (NOK 7 million in 2024). The group\u2019s revenue from contracts with customers is derived primarily from day rate contracts in DDW Offshore. These contracts typically have firm period of one year or less. As a practical expedient provided in IFRS 15, no information is provided about the remaining performance obligations for contracts with original expected duration of one year or less.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__54": {
"value": "Amounts in NOK million 2025 2024Revenue from contracts with customers 158 124Other revenue and incomeLease revenue 232 168 Other income - 630 Total revenue and other income 390 922 In 2024, Akastor received final arbitration award and settlement for four drilling equipment contracts (DRU contracts) with Jurong Shipyard Pte Ltd (Jurong), whereby Akastor received a total amount of USD 176 million in cash as payment of termination fees, reimbursement of costs and interest compensation. The DRU contracts were thus fully and finally settled. As a result of the settlement, other income of NOK 630 million and interest income of NOK 717 million were recognized in the income statement in 2024, see also Note 8 Finance income and expenses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__59": {
"value": "Note 7 | Operating expensesAmounts in NOK million 2025 2024Vessel related costs 267 186Salaries and other employee benefit costs 54 57External consultants inclusive legal costs 16 13Other 12 17Total operating expenses 349 274Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2025 were NOK 2.2 million (NOK 1.7 million in 2024). Fees incurred for other assurance services were NOK 0.1 million in 2025 (NOK 0.2 million in 2024).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__58": {
"value": "Note 7 | Operating expensesAmounts in NOK million 2025 2024Vessel related costs 267 186Salaries and other employee benefit costs 54 57External consultants inclusive legal costs 16 13Other 12 17Total operating expenses 349 274Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2025 were NOK 2.2 million (NOK 1.7 million in 2024). Fees incurred for other assurance services were NOK 0.1 million in 2025 (NOK 0.2 million in 2024).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__57": {
"value": "Note 7 | Operating expensesAmounts in NOK million 2025 2024Vessel related costs 267 186Salaries and other employee benefit costs 54 57External consultants inclusive legal costs 16 13Other 12 17Total operating expenses 349 274Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2025 were NOK 2.2 million (NOK 1.7 million in 2024). Fees incurred for other assurance services were NOK 0.1 million in 2025 (NOK 0.2 million in 2024).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__56": {
"value": "Note 7 | Operating expensesAmounts in NOK million 2025 2024Vessel related costs 267 186Salaries and other employee benefit costs 54 57External consultants inclusive legal costs 16 13Other 12 17Total operating expenses 349 274Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2025 were NOK 2.2 million (NOK 1.7 million in 2024). Fees incurred for other assurance services were NOK 0.1 million in 2025 (NOK 0.2 million in 2024).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__55": {
"value": "Note 7 | Operating expensesAmounts in NOK million 2025 2024Vessel related costs 267 186Salaries and other employee benefit costs 54 57External consultants inclusive legal costs 16 13Other 12 17Total operating expenses 349 274Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2025 were NOK 2.2 million (NOK 1.7 million in 2024). Fees incurred for other assurance services were NOK 0.1 million in 2025 (NOK 0.2 million in 2024).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__60": {
"value": "Fees to the auditorsAudit fees (exclusive VAT) incurred by the group during 2025 were NOK 2.2 million (NOK 1.7 million in 2024). Fees incurred for other assurance services were NOK 0.1 million in 2025 (NOK 0.2 million in 2024).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__67": {
"value": "Note 8 | Finance income and expensesAmounts in NOK million 2025 2024Interest income on financial assets measured at amortized cost 67 68Interest income on debt instruments at FVOCI 107 1051)Interest income related to DRU contracts - 717Net foreign exchange gain - 190Dividend income from equity instruments 54 9Net changes in fair value of financial assets at FVTPL 46 108Other finance income 11 3Finance income 285 1 200Interest expense on financial liabilities measured at amortized cost (50) (103)Net foreign exchange loss (241) -Other financial expenses (10) (11)Finance expenses (301) (114)2)Impairment loss on debt instruments (151) (80)Net finance income (expenses) (166) 1 0061) Relates to interest compensation received in 2024 from the arbitration award for DRU contracts, see Note 6 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__66": {
"value": "Note 8 | Finance income and expensesAmounts in NOK million 2025 2024Interest income on financial assets measured at amortized cost 67 68Interest income on debt instruments at FVOCI 107 1051)Interest income related to DRU contracts - 717Net foreign exchange gain - 190Dividend income from equity instruments 54 9Net changes in fair value of financial assets at FVTPL 46 108Other finance income 11 3Finance income 285 1 200Interest expense on financial liabilities measured at amortized cost (50) (103)Net foreign exchange loss (241) -Other financial expenses (10) (11)Finance expenses (301) (114)2)Impairment loss on debt instruments (151) (80)Net finance income (expenses) (166) 1 0061) Relates to interest compensation received in 2024 from the arbitration award for DRU contracts, see Note 6 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__65": {
"value": "Note 8 | Finance income and expensesAmounts in NOK million 2025 2024Interest income on financial assets measured at amortized cost 67 68Interest income on debt instruments at FVOCI 107 1051)Interest income related to DRU contracts - 717Net foreign exchange gain - 190Dividend income from equity instruments 54 9Net changes in fair value of financial assets at FVTPL 46 108Other finance income 11 3Finance income 285 1 200Interest expense on financial liabilities measured at amortized cost (50) (103)Net foreign exchange loss (241) -Other financial expenses (10) (11)Finance expenses (301) (114)2)Impairment loss on debt instruments (151) (80)Net finance income (expenses) (166) 1 0061) Relates to interest compensation received in 2024 from the arbitration award for DRU contracts, see Note 6 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__64": {
"value": "Note 8 | Finance income and expensesAmounts in NOK million 2025 2024Interest income on financial assets measured at amortized cost 67 68Interest income on debt instruments at FVOCI 107 1051)Interest income related to DRU contracts - 717Net foreign exchange gain - 190Dividend income from equity instruments 54 9Net changes in fair value of financial assets at FVTPL 46 108Other finance income 11 3Finance income 285 1 200Interest expense on financial liabilities measured at amortized cost (50) (103)Net foreign exchange loss (241) -Other financial expenses (10) (11)Finance expenses (301) (114)2)Impairment loss on debt instruments (151) (80)Net finance income (expenses) (166) 1 0061) Relates to interest compensation received in 2024 from the arbitration award for DRU contracts, see Note 6 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__63": {
"value": "Note 8 | Finance income and expensesAmounts in NOK million 2025 2024Interest income on financial assets measured at amortized cost 67 68Interest income on debt instruments at FVOCI 107 1051)Interest income related to DRU contracts - 717Net foreign exchange gain - 190Dividend income from equity instruments 54 9Net changes in fair value of financial assets at FVTPL 46 108Other finance income 11 3Finance income 285 1 200Interest expense on financial liabilities measured at amortized cost (50) (103)Net foreign exchange loss (241) -Other financial expenses (10) (11)Finance expenses (301) (114)2)Impairment loss on debt instruments (151) (80)Net finance income (expenses) (166) 1 0061) Relates to interest compensation received in 2024 from the arbitration award for DRU contracts, see Note 6 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__62": {
"value": "Note 8 | Finance income and expensesAmounts in NOK million 2025 2024Interest income on financial assets measured at amortized cost 67 68Interest income on debt instruments at FVOCI 107 1051)Interest income related to DRU contracts - 717Net foreign exchange gain - 190Dividend income from equity instruments 54 9Net changes in fair value of financial assets at FVTPL 46 108Other finance income 11 3Finance income 285 1 200Interest expense on financial liabilities measured at amortized cost (50) (103)Net foreign exchange loss (241) -Other financial expenses (10) (11)Finance expenses (301) (114)2)Impairment loss on debt instruments (151) (80)Net finance income (expenses) (166) 1 0061) Relates to interest compensation received in 2024 from the arbitration award for DRU contracts, see Note 6 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__61": {
"value": "Note 8 | Finance income and expensesAmounts in NOK million 2025 2024Interest income on financial assets measured at amortized cost 67 68Interest income on debt instruments at FVOCI 107 1051)Interest income related to DRU contracts - 717Net foreign exchange gain - 190Dividend income from equity instruments 54 9Net changes in fair value of financial assets at FVTPL 46 108Other finance income 11 3Finance income 285 1 200Interest expense on financial liabilities measured at amortized cost (50) (103)Net foreign exchange loss (241) -Other financial expenses (10) (11)Finance expenses (301) (114)2)Impairment loss on debt instruments (151) (80)Net finance income (expenses) (166) 1 0061) Relates to interest compensation received in 2024 from the arbitration award for DRU contracts, see Note 6 for more information.2) Impairment related to loss allowance on debt instruments measured at FVOCI See Note 24 Financial instruments for information of the finance income and expense generating items.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__69": {
"value": "Note 9 | Income taxEffective tax rateThe table below reconciles the reported income tax expense to the expected income tax expense according to the corporate income tax rate in Norway.Amounts in NOK million 2025 2024Profit (loss) before tax, continuing operations (157) 1 626Tax income (expense) using the company's domestic tax rate 35 22.0% (358) 22.0% Tax effects of:Difference between local tax rate and Norwegian tax rate (1) (0.4%) (1) 0.0% Share of profit of equity-accounted investments, net of tax 5 3.7% - -Permanent differences - 0.3% (9) 0.6% Recognition of previously unrecognized deferred tax assets 6 3.5% 377 (23.2%)Current year\u2019s tax loss or deductible temporary differences for (45) (28.8%) (9) 0.6% which no deferred tax asset is recognized Other (withholding tax) - - (3) 0.2% Total tax income (expenses) - - (3) 0.2% Tax loss carry-forwards and deductible temporary differences for which no deferred tax assets are recognizedDeferred tax assets have not been recognized in respect of tax loss carry-forwards or deductible temporary differences when the group evaluates that it is not probable that future taxable profit will be available against which the group can utilize these benefits based on forecasts and realistic expectations. Expiry date of unrecognized tax loss carry-forwardsAmounts in NOK million 2025 2024Expire in 8-12 years 275 387 Never expire 1 740 2 028 Total 2 015 2 415 Unrecognized other deductible temporary differences are NOK 710 million in 2025 (NOK 621 million in 2024).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__68": {
"value": "Note 9 | Income taxEffective tax rateThe table below reconciles the reported income tax expense to the expected income tax expense according to the corporate income tax rate in Norway.Amounts in NOK million 2025 2024Profit (loss) before tax, continuing operations (157) 1 626Tax income (expense) using the company's domestic tax rate 35 22.0% (358) 22.0% Tax effects of:Difference between local tax rate and Norwegian tax rate (1) (0.4%) (1) 0.0% Share of profit of equity-accounted investments, net of tax 5 3.7% - -Permanent differences - 0.3% (9) 0.6% Recognition of previously unrecognized deferred tax assets 6 3.5% 377 (23.2%)Current year\u2019s tax loss or deductible temporary differences for (45) (28.8%) (9) 0.6% which no deferred tax asset is recognized Other (withholding tax) - - (3) 0.2% Total tax income (expenses) - - (3) 0.2% Tax loss carry-forwards and deductible temporary differences for which no deferred tax assets are recognizedDeferred tax assets have not been recognized in respect of tax loss carry-forwards or deductible temporary differences when the group evaluates that it is not probable that future taxable profit will be available against which the group can utilize these benefits based on forecasts and realistic expectations. Expiry date of unrecognized tax loss carry-forwardsAmounts in NOK million 2025 2024Expire in 8-12 years 275 387 Never expire 1 740 2 028 Total 2 015 2 415 Unrecognized other deductible temporary differences are NOK 710 million in 2025 (NOK 621 million in 2024).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__70": {
"value": "Note 10 | Earnings per share and dividendsAkastor ASA held 1 441 869 treasury shares at year end 2025 (1 813 974 in 2024). Treasury shares are not included in the weighted average number of ordinary shares.Amounts in NOK million 2025 2024Profit (loss) attributable to ordinary shares from continuing operations (157) 1 623Profit (loss) from discontinued operations 9 30Profit (loss) attributable to ordinary shares (148) 1 653Basic/ diluted earnings per shareThe calculation of basic/diluted earnings per share is based on the profit (loss) attributable to ordinary shareholders and a weighted average number of ordinary shares outstanding.2025 2024Issued ordinary shares as of January 1 274 000 000 274 000 000Weighted average number of issued ordinary shares for the year adjusted for treasury shares 272 537 742 272 182 026 Basic/ diluted earnings (loss) per share (NOK) (0.54) 6.08 Basic/ diluted earnings (loss) per share for continuing operations (0.58) 5.96 (NOK)Basic/ diluted earnings (loss) per share for discontinued operations 0.03 0.11(NOK)DividendsAt the Annual General Meeting on April 24, 2025, the Board of Directors were authorized to declare distribution of dividends based on the 2024 annual accounts. In 2025, Akastor distributed dividends to its shareholders of NOK 0.75 per share with a total amount of NOK 204 million. No dividends were paid in 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__71": {
"value": "dividendsAkastor ASA held 1 441 869 treasury shares at year end 2025 (1 813 974 in 2024). Treasury shares are not included in the weighted average number of ordinary shares.Amounts in NOK million 2025 2024Profit (loss) attributable to ordinary shares from continuing operations (157) 1 623Profit (loss) from discontinued operations 9 30Profit (loss) attributable to ordinary shares (148) 1 653Basic/ diluted earnings per shareThe calculation of basic/diluted earnings per share is based on the profit (loss) attributable to ordinary shareholders and a weighted average number of ordinary shares outstanding.2025 2024Issued ordinary shares as of January 1 274 000 000 274 000 000Weighted average number of issued ordinary shares for the year adjusted for treasury shares 272 537 742 272 182 026 Basic/ diluted earnings (loss) per share (NOK) (0.54) 6.08 Basic/ diluted earnings (loss) per share for continuing operations (0.58) 5.96 (NOK)Basic/ diluted earnings (loss) per share for discontinued operations 0.03 0.11(NOK)DividendsAt the Annual General Meeting on April 24, 2025, the Board of Directors were authorized to declare distribution of dividends based on the 2024 annual accounts. In 2025, Akastor distributed dividends to its shareholders of NOK 0.75 per share with a total amount of NOK 204 million. No dividends were paid in 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__73": {
"value": "Note 11 | Property, plant and equipmentAmounts in NOK million VesselsHistorical costBalance as of January 1, 2024 334Additions 149Currency translation differences 45Balance as of December 31, 2024 527Additions 4Currency translation differences (58)Balance as of December 31, 2025 473Accumulated depreciationBalance as of January 1, 2024 (103)Depreciation for the year (43)Reversal of impairment loss 20Currency translation differences (11)Balance as of December 31, 2024 (138)Depreciation for the year (53)Currency translation differences 17Balance as of December 31, 2025 (174)Book value as of December 31, 2024 390Book value as of December 31, 2025 299DepreciationEstimates for useful life, depreciation method and residual values are reviewed annually. The vessels are depreciated on a straight-line basis over their expected economic lives of 25-30 years. The group has not identified assets expected to have a significant shorter useful life due to climate-related risks.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__72": {
"value": "Note 11 | Property, plant and equipmentAmounts in NOK million VesselsHistorical costBalance as of January 1, 2024 334Additions 149Currency translation differences 45Balance as of December 31, 2024 527Additions 4Currency translation differences (58)Balance as of December 31, 2025 473Accumulated depreciationBalance as of January 1, 2024 (103)Depreciation for the year (43)Reversal of impairment loss 20Currency translation differences (11)Balance as of December 31, 2024 (138)Depreciation for the year (53)Currency translation differences 17Balance as of December 31, 2025 (174)Book value as of December 31, 2024 390Book value as of December 31, 2025 299DepreciationEstimates for useful life, depreciation method and residual values are reviewed annually. The vessels are depreciated on a straight-line basis over their expected economic lives of 25-30 years. The group has not identified assets expected to have a significant shorter useful life due to climate-related risks.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__76-1": {
"value": "Note 12 | Equity-accounted investmentsEquity-accounted investments include joint ventures and associates that are accounted for using the equity method. Such investments are defined as related parties to Akastor. See Note 26 Related parties for significant agreements and transactions with joint ventures and any guarantees provided on behalf of such entities.Total equity-AKOFS accounted Amounts in NOK million HMHOffshore OtherinvestmentsCountry Netherlands Norway NorwayOwnership and voting rights 50% 66.7%Functional currency USD USD NOKBalance as of January 1, 2024 3 015 407 17 3 439Dilution gain from change in ownership - - 7 7Share of net profit (loss) 269 (272) (5) (8)Share of other comprehensive income (131) (27) - (158)Share of changes directly in equity 78 - - 78Currency translation differences 346 29 - 375Balance as of January 1, 2025 3 576 138 19 3 733Equity investment - 12 3 15Share of net profit (loss) 217 (175) (18) 25Share of other comprehensive income 122 36 1 158Share of changes directly in equity 20 - - 20Currency translation differences (407) (11) - (418)Balance as of December 31, 2025 3 527 - 6 3 533HMHHMH is a premier provider of drilling systems, equipment and aftermarket services. Akastor and Baker Hughes each holds 50 percent of the shares in HMH Holding B.V., and have joint control over the company. AKOFS OffshoreAKOFS Offshore is a subsea well installation and intervention services provider. In 2025, Akastor increased its ownership interest in AKOFS Offshore from 50 percent to 66.7 percent, while Mitsui O.S.K. Lines, Ltd. (\u201cMOL\u201d) holds the remaining 33.3 percent of the shares. Akastor and MOL maintain joint control over AKOFS Offshore as the decisions about the relevant activities in the company require the unanimous consent of both parties. Accordingly, AKOFS Offshore remains as a joint venture to Akastor. Akastor discontinued recognizing further losses in AKOFS Offshore in 2025 after the carrying amount of the investment was reduced to zero. The interest-bearing receivables to AKOFS Offshore amounted to NOK 428 million as of December 31, 2025, which are not considered, in substance, as part of the net investment. As of December 31, 2025, unrecognized share of net loss was NOK 87 million.OtherIncludes F\u00f8n Energy Services AS (Akastor\u2019s ownership 36 percent) and IKM L\u00f8fteteknikk AS (Akastor\u2019s ownership 33 percent). Summary of financial information for significant equity-accounted investments HMH AKOFS Offshore(100 percent basis)Amounts in NOK million 2025 2024 2025 2024HMH AKOFS OffshoreAmounts in NOK million 2025 2024 2025 2024Revenue 8 620 9 056 1 439 1 495Depreciation, amortization and impairment (570) (447) (423) (436)Current assets 6 354 7 480 487 665Interest expense (386) (400) (304) (388)- Cash and cash equivalents 970 556 161 265Income tax expense (277) (266) - 23Non-current assets 7 319 8 188 3 699 4 150Profit (loss) for the year 434 538 (392) (543)Current liabilities (2 295) (3 873) (1 585) (2 248)Other comprehensive income (loss) 243 (263) 53 (53)- Current financial liabilities (176) (262) (1 317) (1 961)Total comprehensive income (loss) (100%) 677 275 (340) (596)(excluding trade and other payables and provisions)Akastor\u2019s share 50% 50% 66.7% 50%Non-current liabilities (4 306) (4 629) (2 013) (2 292)Akastor's share of total comprehensive income (l338 137 (227) (298)- Non-current financial liabilities (3 766) (4 072) (2 008) (2 287)Not recognized total comprehensive income (loss) - - 88 -(excluding trade and other payables and provisions)Recognized share of total comprehensive income (loss) 338 137 (139) (298)Non-controlling interests (19) (13) - - Net assets (100%) 7 053 7 153 588 276Akastor\u2019s share 50% 50% 66.7% 50%Akastor's share of net assets 3 527 3 576 392 138Junior loan classified as equity - - (458) -Excess value - - (23) -Not recognized share of total comprehensive income - - 88 -Akastor's carrying amount of the investment 3 527 3 576 - 138Note 26 | Related parties Related party relationships are those involving control (either direct or indirect), joint control or significant influence. Related parties are in a position to enter into transactions with the company that would not be undertaken between unrelated parties. The subsidiaries of Akastor ASA are listed in Note 25 Group companies. Any transactions between the parent company and the subsidiaries are shown line by line in the separate financial statements of the parent company, and are eliminated in the consolidated financial statements.Joint ventures and associates are accounted for using the equity method, see Note 12 Equity-accounted investments. The largest shareholder of Akastor, Aker Holding AS, is wholly-owned by Aker ASA, which in turn is controlled by Kjell Inge R\u00f8kke through TRG Holding AS and The Resource Group TRG AS. Akastor is an associate to Aker ASA as per year end 2025 and 2024. The entities controlled by Aker ASA and entities which Kjell Inge R\u00f8kke controls through The Resource Group TRG AS are considered related parties to Akastor and referred as \u201cAker entities\u201d in this note. Summary of significant transactions and balances with related parties2025 2024Joint Aker Joint Amounts in NOK millionventures Otherentities ventures OtherIncome statementNet financial items 61 1 (16) 57 1 Assets (liabilities)Trade receivables 5 - - 14 - Interest-bearing receivables 777 25 - 753 24 Trade payable (4) - - - -Interest-bearing liabilities (47) - - (49) -Other liabilities (200) - - (210) -Below are descriptions of significant related party agreements. Significant agreements with Aker entitiesUS pension planAK Wilfab Inc, a wholly owned subsidiary of Akastor, was together with Aker Solutions Inc and The Resource Group TRG AS sponsoring the US pension plan named the Kvaerner Consolidated Retirement Plan. Akastor held one third of the liability of the sponsors for the underfunded element of the plan and Aker ASA held two thirds of the ultimate liability. In 2025, the US pension plan was transferred to an external provider with a minor surplus of assets that may potentially be distributed to the sponsors. The termination process is to be finalized upon completion of the federal agency (PBGC) audit.Related party transactions with joint venturesAKOFS OffshoreAs of December 31, 2025, Akastor had interest-bearing receivables of NOK 428 million against AKOFS Offshore (SOFR +margin 4.0 percent), see also Note 14 Interest-bearing receivables. Akastor\u2019s guarantee exposure relating to each of the vessels in AKOFS Offshore is summarised as below:\u2022 As of December 31, 2025, Akastor\u2019s total guarantee exposure under the security package associated with the USD 83 million senior loan facility for Avium Subsea AS amounted to USD 35 million. Of this amount, USD 27.7 million was provided through a bank guarantee and USD 7.5 million through a parent company guarantee. In February 2026, the bank guarantee of USD 27.7 million was replaced by a parent company guarantee with effect from February 27, 2026, in connection with the extension of the senior loan facility\u2019s maturity. \u2022 Akastor has issued a parent company guarantee in favour of OCY Wayfarer Limited as security for lease payments under the bareboat charter relating to the Aker Wayfarer vessel. As of December 31, 2025, the remaining charter payments was NOK 0.5 billion until expiry in September 2027.\u2022 Akastor has issued a performance guarantee in favour of Equinor under the current contract for AKOFS Seafarer. The contract was originally entered into in 2018 when AKOFS Offshore was wholly owned by Akastor. As of December 31, 2025, the remaining contract value was NOK 3.2 billion, with expiry in December 2028.HMHAs of December 31, 2025, Akastor had interest-bearing receivables of NOK 315 million against HMH (fixed interest rate 8.0 percent), see also Note 14 Interest-bearing receivables. Further, Akastor had interest-bearing liability of NOK 47 million towards HMH (fixed interest rate 8.0 percent), see also Note 18 Borrowings for more information. Akastor recognized deferred settlement obligations of NOK 200 million towards HMH as of December 31, 2025, relating to indemnity liabilities for pension plans in connection with MHWirth divestment completed in 2021. F\u00f8n Energy ServicesAs of December 31, 2025, Akastor had interest-bearing receivables of NOK 33 million against F\u00f8n Energy Services (NIBOR + weighted average margin 4.9 percent), see also Note 14 Interest-bearing receivables.Other related partiesAker Pensjonskasse Aker Pensjonskasse was established by Aker ASA to manage the retirement plan for employees and retirees in Akastor as well as related Aker companies. Akastor holds 93.4 percent of the paid-in capital in Aker Pensjonskasse. Akastor\u2019s premium paid to Aker Pensjonskasse amounted to NOK 6 million in 2025 (NOK 6 million in 2024). Akastor had an interest-bearing receivable of NOK 25 million against Aker Pensjonskasse as of December 31, 2025 and an additional financing commitment of NOK 10 million (3% interest of drawn amount and 1% interest of committed amount).Even though Akastor owns 93.4 percent in Aker Pensjonskasse, the ownership does not constitute control since Akastor does not have the power to govern the financial and operating policies so as to obtain benefits from the activities in this entity.Compensation to key managementThe key management personnel of Akastor includes the Board of Directors and the executive management team. The figures below represent remuneration expenses recognized in the year. Detailed remuneration disclosures are provided in Remuneration Report 2025. Amounts in NOK million 2025 2024Salary 8 8Variable pay and other benefits 10 18Post-employment benefits (pension expenses to company) 1 1Remuneration to Board of Directors 3 4Total 22 30The balance of accrued expenses related to key management remuneration amounted to NOK 16 million as of December 31, 2025, of which NOK 8 million is contingent on continuous employment after a three-year period. Executive management\u2019s and directors\u2019 shareholdingThe following number of shares is owned by the members of the executive management and the directors (and their related parties) as of December 31:Title 2025 2024Karl Erik Kjelstad CEO 862 285 700 000\u00d8yvind Paaske CFO 205 109 135 083Frank Ove Reite Chairperson 200 000 200 000Lone F\u00f8nss Schr\u00f8der Deputy chair 4 400 4 400Svein Oskar Stoknes Director 1 297 1 297Luis Antonio G. Araujo Director - -Eva Sagemo (from April 24, 2025) Director - n.a.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__75": {
"value": "Note 12 | Equity-accounted investmentsEquity-accounted investments include joint ventures and associates that are accounted for using the equity method. Such investments are defined as related parties to Akastor. See Note 26 Related parties for significant agreements and transactions with joint ventures and any guarantees provided on behalf of such entities.Total equity-AKOFS accounted Amounts in NOK million HMHOffshore OtherinvestmentsCountry Netherlands Norway NorwayOwnership and voting rights 50% 66.7%Functional currency USD USD NOKBalance as of January 1, 2024 3 015 407 17 3 439Dilution gain from change in ownership - - 7 7Share of net profit (loss) 269 (272) (5) (8)Share of other comprehensive income (131) (27) - (158)Share of changes directly in equity 78 - - 78Currency translation differences 346 29 - 375Balance as of January 1, 2025 3 576 138 19 3 733Equity investment - 12 3 15Share of net profit (loss) 217 (175) (18) 25Share of other comprehensive income 122 36 1 158Share of changes directly in equity 20 - - 20Currency translation differences (407) (11) - (418)Balance as of December 31, 2025 3 527 - 6 3 533HMHHMH is a premier provider of drilling systems, equipment and aftermarket services. Akastor and Baker Hughes each holds 50 percent of the shares in HMH Holding B.V., and have joint control over the company. AKOFS OffshoreAKOFS Offshore is a subsea well installation and intervention services provider. In 2025, Akastor increased its ownership interest in AKOFS Offshore from 50 percent to 66.7 percent, while Mitsui O.S.K. Lines, Ltd. (\u201cMOL\u201d) holds the remaining 33.3 percent of the shares. Akastor and MOL maintain joint control over AKOFS Offshore as the decisions about the relevant activities in the company require the unanimous consent of both parties. Accordingly, AKOFS Offshore remains as a joint venture to Akastor. Akastor discontinued recognizing further losses in AKOFS Offshore in 2025 after the carrying amount of the investment was reduced to zero. The interest-bearing receivables to AKOFS Offshore amounted to NOK 428 million as of December 31, 2025, which are not considered, in substance, as part of the net investment. As of December 31, 2025, unrecognized share of net loss was NOK 87 million.OtherIncludes F\u00f8n Energy Services AS (Akastor\u2019s ownership 36 percent) and IKM L\u00f8fteteknikk AS (Akastor\u2019s ownership 33 percent). Summary of financial information for significant equity-accounted investments HMH AKOFS Offshore(100 percent basis)Amounts in NOK million 2025 2024 2025 2024HMH AKOFS OffshoreAmounts in NOK million 2025 2024 2025 2024Revenue 8 620 9 056 1 439 1 495Depreciation, amortization and impairment (570) (447) (423) (436)Current assets 6 354 7 480 487 665Interest expense (386) (400) (304) (388)- Cash and cash equivalents 970 556 161 265Income tax expense (277) (266) - 23Non-current assets 7 319 8 188 3 699 4 150Profit (loss) for the year 434 538 (392) (543)Current liabilities (2 295) (3 873) (1 585) (2 248)Other comprehensive income (loss) 243 (263) 53 (53)- Current financial liabilities (176) (262) (1 317) (1 961)Total comprehensive income (loss) (100%) 677 275 (340) (596)(excluding trade and other payables and provisions)Akastor\u2019s share 50% 50% 66.7% 50%Non-current liabilities (4 306) (4 629) (2 013) (2 292)Akastor's share of total comprehensive income (l338 137 (227) (298)- Non-current financial liabilities (3 766) (4 072) (2 008) (2 287)Not recognized total comprehensive income (loss) - - 88 -(excluding trade and other payables and provisions)Recognized share of total comprehensive income (loss) 338 137 (139) (298)Non-controlling interests (19) (13) - - Net assets (100%) 7 053 7 153 588 276Akastor\u2019s share 50% 50% 66.7% 50%Akastor's share of net assets 3 527 3 576 392 138Junior loan classified as equity - - (458) -Excess value - - (23) -Not recognized share of total comprehensive income - - 88 -Akastor's carrying amount of the investment 3 527 3 576 - 138",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__74": {
"value": "Note 12 | Equity-accounted investmentsEquity-accounted investments include joint ventures and associates that are accounted for using the equity method. Such investments are defined as related parties to Akastor. See Note 26 Related parties for significant agreements and transactions with joint ventures and any guarantees provided on behalf of such entities.Total equity-AKOFS accounted Amounts in NOK million HMHOffshore OtherinvestmentsCountry Netherlands Norway NorwayOwnership and voting rights 50% 66.7%Functional currency USD USD NOKBalance as of January 1, 2024 3 015 407 17 3 439Dilution gain from change in ownership - - 7 7Share of net profit (loss) 269 (272) (5) (8)Share of other comprehensive income (131) (27) - (158)Share of changes directly in equity 78 - - 78Currency translation differences 346 29 - 375Balance as of January 1, 2025 3 576 138 19 3 733Equity investment - 12 3 15Share of net profit (loss) 217 (175) (18) 25Share of other comprehensive income 122 36 1 158Share of changes directly in equity 20 - - 20Currency translation differences (407) (11) - (418)Balance as of December 31, 2025 3 527 - 6 3 533HMHHMH is a premier provider of drilling systems, equipment and aftermarket services. Akastor and Baker Hughes each holds 50 percent of the shares in HMH Holding B.V., and have joint control over the company. AKOFS OffshoreAKOFS Offshore is a subsea well installation and intervention services provider. In 2025, Akastor increased its ownership interest in AKOFS Offshore from 50 percent to 66.7 percent, while Mitsui O.S.K. Lines, Ltd. (\u201cMOL\u201d) holds the remaining 33.3 percent of the shares. Akastor and MOL maintain joint control over AKOFS Offshore as the decisions about the relevant activities in the company require the unanimous consent of both parties. Accordingly, AKOFS Offshore remains as a joint venture to Akastor. Akastor discontinued recognizing further losses in AKOFS Offshore in 2025 after the carrying amount of the investment was reduced to zero. The interest-bearing receivables to AKOFS Offshore amounted to NOK 428 million as of December 31, 2025, which are not considered, in substance, as part of the net investment. As of December 31, 2025, unrecognized share of net loss was NOK 87 million.OtherIncludes F\u00f8n Energy Services AS (Akastor\u2019s ownership 36 percent) and IKM L\u00f8fteteknikk AS (Akastor\u2019s ownership 33 percent). Summary of financial information for significant equity-accounted investments HMH AKOFS Offshore(100 percent basis)Amounts in NOK million 2025 2024 2025 2024HMH AKOFS OffshoreAmounts in NOK million 2025 2024 2025 2024Revenue 8 620 9 056 1 439 1 495Depreciation, amortization and impairment (570) (447) (423) (436)Current assets 6 354 7 480 487 665Interest expense (386) (400) (304) (388)- Cash and cash equivalents 970 556 161 265Income tax expense (277) (266) - 23Non-current assets 7 319 8 188 3 699 4 150Profit (loss) for the year 434 538 (392) (543)Current liabilities (2 295) (3 873) (1 585) (2 248)Other comprehensive income (loss) 243 (263) 53 (53)- Current financial liabilities (176) (262) (1 317) (1 961)Total comprehensive income (loss) (100%) 677 275 (340) (596)(excluding trade and other payables and provisions)Akastor\u2019s share 50% 50% 66.7% 50%Non-current liabilities (4 306) (4 629) (2 013) (2 292)Akastor's share of total comprehensive income (l338 137 (227) (298)- Non-current financial liabilities (3 766) (4 072) (2 008) (2 287)Not recognized total comprehensive income (loss) - - 88 -(excluding trade and other payables and provisions)Recognized share of total comprehensive income (loss) 338 137 (139) (298)Non-controlling interests (19) (13) - - Net assets (100%) 7 053 7 153 588 276Akastor\u2019s share 50% 50% 66.7% 50%Akastor's share of net assets 3 527 3 576 392 138Junior loan classified as equity - - (458) -Excess value - - (23) -Not recognized share of total comprehensive income - - 88 -Akastor's carrying amount of the investment 3 527 3 576 - 138",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s8__6__78-1": {
"value": "Note 13 | Other investmentsAmounts in NOK million Note 2025 2024Investment in NES Fircroft 684 821Aker Pensjonskasse 26 158 158Shares in listed companies:- Odfjell Drilling - 155- ABL Group 52 58- Awilco Drilling 2 38- Maha Capital 23 20Total other investments 24 919 1 251Other investments are measured at fair value. NES Fircroft Akastor holds around 15 percent economic ownership interest in NES Fircroft, a global technical and engineering staffing provider. The investment, consisting mainly of debt instruments, is measured at fair value. See Note 24 Financial instruments for more information about the fair value measurement of debt instruments in NES Fircroft. Aker PensjonskasseAker Pensjonskasse was established by Aker ASA to manage the retirement plan for employees and retirees in Akastor as well as related Aker companies. Akastor holds 93.4 percent of the paid-in capital in Aker Pensjonskasse. The ownership does not constitute control since Akastor does not have the power to govern the financial and operating policies so as to obtain benefits from the activities in this entity.Odfjell Drilling In 2024, Akastor received about 3 million shares in Odfjell Drilling Ltd, pursuant to a warrant investment agreement entered into in 2018. In 2025, the shares in Odfjell Drilling Ltd were fully divested resulting in a financial gain of NOK 67 million. ABL GroupAkastor holds 4.5 percent of the common shares in ABL Group ASA, which is listed on the Oslo Stock Exchange.Awilco Drilling Awilco Drilling PLC was delisted from Oslo Euronext Growth in 2025 and is currently under liquidation.Maha CapitalAkastor held 1.7 percent of the common shares in Maha Capital AB, which is listed on NASDAQ First North Growth Market in Stockholm. The shareholding was fully divested for total proceeds of SEK 37 million in January 2026.Note 16 | Liquidity fund investmentAmounts in NOK million Note 2025 2024Liquidity fund investment 24 276 376As of December 31, 2025, Akastor invested NOK 276 million in a liquidity fund. The fund invests in short-term interest-bearing securities in NOK, i.e., certificates and bonds issued by companies with investment grade rating and the public sector. The liquidity fund cannot invest in securities with fixed interest rates longer than one year. The credit risk is deemed to range from low to very low. The investment in liquidity fund is liquid and convertible to cash on short notice. The rationale of the investment is to enhance the return from surplus cash, compared to the interest rate in the cash pool. The liquidity fund investment is classified as financial asset measured at fair value to profit and loss. As of December 31, 2025, Akastor had a liquidity reserve of NOK 621 million, composed of undrawn committed credit facility of NOK 302 million, cash and cash equivalents of NOK 43 million and investment in liquidity fund of NOK 276 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s8__6__77": {
"value": "Note 13 | Other investmentsAmounts in NOK million Note 2025 2024Investment in NES Fircroft 684 821Aker Pensjonskasse 26 158 158Shares in listed companies:- Odfjell Drilling - 155- ABL Group 52 58- Awilco Drilling 2 38- Maha Capital 23 20Total other investments 24 919 1 251Other investments are measured at fair value. NES Fircroft Akastor holds around 15 percent economic ownership interest in NES Fircroft, a global technical and engineering staffing provider. The investment, consisting mainly of debt instruments, is measured at fair value. See Note 24 Financial instruments for more information about the fair value measurement of debt instruments in NES Fircroft. Aker PensjonskasseAker Pensjonskasse was established by Aker ASA to manage the retirement plan for employees and retirees in Akastor as well as related Aker companies. Akastor holds 93.4 percent of the paid-in capital in Aker Pensjonskasse. The ownership does not constitute control since Akastor does not have the power to govern the financial and operating policies so as to obtain benefits from the activities in this entity.Odfjell Drilling In 2024, Akastor received about 3 million shares in Odfjell Drilling Ltd, pursuant to a warrant investment agreement entered into in 2018. In 2025, the shares in Odfjell Drilling Ltd were fully divested resulting in a financial gain of NOK 67 million. ABL GroupAkastor holds 4.5 percent of the common shares in ABL Group ASA, which is listed on the Oslo Stock Exchange.Awilco Drilling Awilco Drilling PLC was delisted from Oslo Euronext Growth in 2025 and is currently under liquidation.Maha CapitalAkastor held 1.7 percent of the common shares in Maha Capital AB, which is listed on NASDAQ First North Growth Market in Stockholm. The shareholding was fully divested for total proceeds of SEK 37 million in January 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f0__s8__6__79": {
"value": "Note 14 | Interest-bearing receivablesAmounts in NOK million Note 2025 2024Receivables from AKOFS Offshore 26 428 41Receivables from HMH 26 315 319Receivables from Aker Pensjonskasse 26 25 24Receivable from F\u00f8n Energy Services 26 33 19Seller\u2019s credit to Diamond Key International - 13Total 801 789Non-current interest-bearing receivable 788 485Current interest-bearing receivable 13 304Total 801 789The interest-bearing receivables are financial assets measured at amortized cost. The receivables are considered to have low credit risk, and the expected credit loss (ECL) is assessed to be insignificant. No loss allowance was recognized in 2025 or 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__82": {
"value": "Note 15 | Trade and other receivablesAmounts in NOK million Note 2025 2024Trade receivables 96 68 Less provision for impairment - -Trade receivables, net of provision 96 68 Other receivables 16 2Trade and other receivables 24 112 69 Prepayments 23 23 Deferred and contingent considerations 24 - 3Total 135 95Aging of trade receivablesAmounts in NOK million 2025 2024Not overdue 81 56Past due 0-30 days 15 2 Past due more than 90 days - 10 Total trade receivables 96 68",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__81": {
"value": "Note 15 | Trade and other receivablesAmounts in NOK million Note 2025 2024Trade receivables 96 68 Less provision for impairment - -Trade receivables, net of provision 96 68 Other receivables 16 2Trade and other receivables 24 112 69 Prepayments 23 23 Deferred and contingent considerations 24 - 3Total 135 95Aging of trade receivablesAmounts in NOK million 2025 2024Not overdue 81 56Past due 0-30 days 15 2 Past due more than 90 days - 10 Total trade receivables 96 68",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__80": {
"value": "Note 15 | Trade and other receivablesAmounts in NOK million Note 2025 2024Trade receivables 96 68 Less provision for impairment - -Trade receivables, net of provision 96 68 Other receivables 16 2Trade and other receivables 24 112 69 Prepayments 23 23 Deferred and contingent considerations 24 - 3Total 135 95Aging of trade receivablesAmounts in NOK million 2025 2024Not overdue 81 56Past due 0-30 days 15 2 Past due more than 90 days - 10 Total trade receivables 96 68",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s8__6__84": {
"value": "Note 17 | Capital and reservesShare capitalAkastor ASA has one class of shares, ordinary shares, with equal rights for all shares. The holders of ordinary shares are entitled to receive dividends and are entitled to one vote per share at General Meetings. Total outstanding shares are 274 000 000 at par value NOK 0.592 per share (NOK 0.592 in 2024). All issued shares are fully paid.Treasury shares As of December 31, 2025, Akastor ASA held 1 441 869 treasury shares (1 813 974 treasury shares in 2024), representing 0.53 percent of total outstanding shares. 372 105 treasury shares were awarded to employees in 2025 in connection with the company\u2019s variable pay program. No transaction of treasury shares was carried out in 2024. Hedging reserveAs of December 31, 2025 or 2024, the group had no cash flow hedges. The hedging reserve is related to share of other comprehensive income in equity accounted investments.Fair value reserveThe fair value reserve comprises the cumulative net changes in the fair value of financial assets classified as Fair Value through OCI (FVOCI) until these assets are impaired or derecognized. Currency translation reserveThe currency translation reserve includes exchange differences arising from the translation of the net investments in foreign operations, foreign exchange gain or loss on loans defined as part of net investments in foreign operations, as well as the group\u2019s share of currency translation differences in equity-accounted investments.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__85": {
"value": "Share capitalAkastor ASA has one class of shares, ordinary shares, with equal rights for all shares. The holders of ordinary shares are entitled to receive dividends and are entitled to one vote per share at General Meetings. Total outstanding shares are 274 000 000 at par value NOK 0.592 per share (NOK 0.592 in 2024). All issued shares are fully paid.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__86": {
"value": "Treasury shares As of December 31, 2025, Akastor ASA held 1 441 869 treasury shares (1 813 974 treasury shares in 2024), representing 0.53 percent of total outstanding shares. 372 105 treasury shares were awarded to employees in 2025 in connection with the company\u2019s variable pay program. No transaction of treasury shares was carried out in 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f0__s8__6__87": {
"value": "Hedging reserveAs of December 31, 2025 or 2024, the group had no cash flow hedges. The hedging reserve is related to share of other comprehensive income in equity accounted investments.Fair value reserveThe fair value reserve comprises the cumulative net changes in the fair value of financial assets classified as Fair Value through OCI (FVOCI) until these assets are impaired or derecognized. Currency translation reserveThe currency translation reserve includes exchange differences arising from the translation of the net investments in foreign operations, foreign exchange gain or loss on loans defined as part of net investments in foreign operations, as well as the group\u2019s share of currency translation differences in equity-accounted investments.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s8__6__88": {
"value": "Note 18 | BorrowingsBelow are contractual terms of the group\u2019s interest-bearing loans and borrowings which are measured at amortized cost. For more information about the group\u2019s exposure to interest rates, foreign currency and liquidity risk, see Note 23 Financial risk management and exposures. 2)Amounts in million Currency Nominal currency value Carrying amount (NOK) Maturity Interest terms 2025Revolving credit facility Akastor Corporate 1)(USD 30 million) USD - (2) June 2027 SOFR + margin 4.0%Revolving credit facility DDW Offshore (USD 24 million) USD 23 234 November 2027 SOFR + margin 2.75%HMH Loan Note USD 5 47 December 2028 Fixed rate 8.0%Total borrowings 278Current borrowings 63Non-current borrowings 215Total borrowings 2782024Revolving credit facility Akastor Corporate 1)(USD 30 million) USD - (3) June 2026 USD LIBOR + margin 4.0%Term loan DDW Offshore USD 29 328 September 2026 Fixed rate 10.85%HMH Loan Note USD 4 49 October 2027 Fixed rate 8.0%Total borrowings 373Current borrowings 82Non-current borrowings 292Total borrowings 3731) As of December 31, 2025 or 2024, there was no draw on the revolving credit facility and the carrying amount comprised capitalized borrowing costs and accrued commitment fees. 2) Commitment fee is 1.3 percent for the revolving credit facility in Akastor Corporate and 35 percent of the margin for the facility in DDW Offshore.For information about contractual maturities of borrowings, including interest payments and the period in which they mature, see Note 23 Financial risk management and exposures.Bank debtIn October 2025, the agreement of revolving credit facility in Akastor Corporate was extended until June 2027. The revolving credit facility is provided by a bank syndicate consisting of high-quality Nordic and international banks, with DNB acting as agent. The terms and conditions include restrictions which are customary for these kinds of facilities, including inter alia negative pledge provisions and restrictions on acquisitions, disposals and mergers, dividend distribution and change of control provisions. For information about financial covenants, see Note 22 Capital management. In November 2025, DDW Offshore completed a refinancing with a new revolving credit facility agreement with SpareBank 1 S\u00f8r-Norge ASA as lenders. The facility is guaranteed by Akastor ASA and the lenders benefit from first priority mortgages in the vessels. This facility includes restrictions which are customary for these kinds of secured financing.",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f0__s8__6__89": {
"value": "Reconciliation of liabilities arising from financing activitiesRevolving credit facility Loan facility Subordinated Total Amounts in NOK million(Akastor Corporate)(DDW Offshore)Aker facility OtherborrowingsBalance as of January 1, 2024 856 309 82 121 1 369Proceeds from borrowings 131 - 118 - 249Repayment of borrowings (1 043) (19) (206) (81) (1 350)Changes from financing cash flows (913) (19) (88) (81) (1 101)Changes in capitalized borrowing costs 3 4 - - 7Accrued interest (incl. commitment fees) (3) - 7 4 8Foreign exchange movements 54 33 - 4 91Balance as of December 31, 2024 (3) 328 - 49 373Proceeds from borrowings (1) 251 - - 249Repayment of borrowings - (316) - - (316)Changes from financing cash flows (1) (65) - - (66)Changes in capitalized borrowing costs 2 5 - - 7Accrued interest (incl.commitment fees) - 1 - 3 4Foreign exchange movements - (34) - (6) (41)Balance as of December 31, 2025 (2) 234 - 47 278",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s8__6__90": {
"value": "Note 19 | Employee benefits \u2013 pensionPension plans in NorwayThe main pension arrangement in Norway is a general pension plan organized by the Norwegian Government. All pension arrangements by employers consequently represent limited additional pension entitlements. Norwegian employers are obliged to provide an employment pension plan, which can be organized as a defined benefit plan or as a defined contribution plan. The pension plans in Akastor are described as below. Defined contribution planAkastor closed the defined benefit plans in 2008 and provides defined contribution plans for all employees. In the defined contribution plan, Akastor is responsible for paying an agreed contribution to the employee\u2019s pension assets. The annual contribution is recognized as pension cost.Defined benefit planEmployees who were 58 years or older in 2008, when the transition to defined contribution plan took place, are still in the defined benefit plan, which is a funded plan. There are no longer any active employees in this plan. The group has also unfunded executive pension plans that are closed for new members. The estimated contribution expected to be paid during 2026 amounts to NOK 13 million.Pension cost Amounts in NOK million 2025 2024Defined contribution plans including AFP 2 2Total pension cost 2 2Movement in net defined benefit (asset) liabilityPension Pension asset Net pension obligationobligationAmounts in NOK million 2025 2024 2025 2024 2025 2024Balance as of January 1 265 279 (189) (197) 76 82Transferred under termination process (94) - 94 - - -Interest cost (income) included in profit and loss 5 6 (3) (3) 2 3Remeasurements included in OCI 2 9 4 (5) 6 3Benefits paid by the plan (16) (29) 11 24 (5) (5)Contributions paid into the plan - - (7) (7) (7) (7)Balance as of December 31 162 265 (90) (189) 73 76Plan assets Amounts in NOK million 2025 2024Bonds 27 29Fund/private equity 63 57 Debt securities - 102Total plan assets at fair value 90 189 The investments in bonds are done in the Norwegian market and most of the bonds are not listed on any exchange. The market value as at year end is based on official prices provided by the Norwegian Securities Dealers Association. The Bond investments have on average a high credit rating. Most of the investments are in Norwegian municipalities with a credit rating of AA.The investment in fund/private equity is mainly funds that invest in listed securities and where the fund value is based on quoted prices.Defined benefit obligation \u2013 actuarial assumptionsThe group\u2019s significant defined benefit plans are in Norway. The followings are the principal actuarial assumptions at the reporting date for the plans in Norway.Norway2025 2024Discount rate 4.00% 3.30%Asset return 2.00% 2.25%Salary progression 4.00% 3.50%Pension indexation 2.8 -3.5% 2.8 -3.75%Mortality table K2013 K2013Life expectancy of male pensioners (in years) 22.9 22.9Life expectancy of female pensioners (in years) 26.2 26.2The discount rates and other assumptions in 2025 and 2024 are based on the Norwegian high quality corporate bond rate and recommendations from the Norwegian Accounting Standards Board. It should be expected that fluctuations in the discount rates would also lead to fluctuations in the pension indexations. The total effect of fluctuations in economic assumptions is consequently unlikely to be very significant.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s8__6__92": {
"value": "Note 20 | Other liabilitiesAmounts in NOK million Note 2025 2024Deferred settlement obligations 24 185 195Total other non-current liabilities 185 195Deferred settlement obligationsDeferred settlement obligations represent contingent considerations arising from disposal of subsidiaries. The obligations mainly related to indemnity liabilities in connection with the divestment of MHWirth (wholly owned by HMH), under which Akastor has undertaken to cover payments relating to the pension obligations in MHWirth that existed prior to the divestment transaction in October 2021. The current portion of the obligations, representing estimated payments expected to occur in the next twelve months, is included under \u201cTrade and other payables\u201d, see Note 21.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f0__s8__6__91": {
"value": "Note 20 | Other liabilitiesAmounts in NOK million Note 2025 2024Deferred settlement obligations 24 185 195Total other non-current liabilities 185 195Deferred settlement obligationsDeferred settlement obligations represent contingent considerations arising from disposal of subsidiaries. The obligations mainly related to indemnity liabilities in connection with the divestment of MHWirth (wholly owned by HMH), under which Akastor has undertaken to cover payments relating to the pension obligations in MHWirth that existed prior to the divestment transaction in October 2021. The current portion of the obligations, representing estimated payments expected to occur in the next twelve months, is included under \u201cTrade and other payables\u201d, see Note 21.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__95": {
"value": "Note 21 | Trade and other payables incl. provisionsAmounts in NOK million Note 2025 2024Trade creditors 13 54 Accrued expenses 96 44Trade and other payables 24 109 98Public duty and tax payables 5 5 Contract liabilities 6 9 - 1)Deferred settlement obligations 24 16 80 Provisions 2 9Total 141 1911) Relates to current portion of deferred settlement obligations, see Note 20 for more information",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__94": {
"value": "Note 21 | Trade and other payables incl. provisionsAmounts in NOK million Note 2025 2024Trade creditors 13 54 Accrued expenses 96 44Trade and other payables 24 109 98Public duty and tax payables 5 5 Contract liabilities 6 9 - 1)Deferred settlement obligations 24 16 80 Provisions 2 9Total 141 1911) Relates to current portion of deferred settlement obligations, see Note 20 for more information",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__93": {
"value": "Note 21 | Trade and other payables incl. provisionsAmounts in NOK million Note 2025 2024Trade creditors 13 54 Accrued expenses 96 44Trade and other payables 24 109 98Public duty and tax payables 5 5 Contract liabilities 6 9 - 1)Deferred settlement obligations 24 16 80 Provisions 2 9Total 141 1911) Relates to current portion of deferred settlement obligations, see Note 20 for more information",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__96": {
"value": "Note 22 | Capital management Akastor\u2019s capital management is designed to ensure that the group has sufficient financial flexibility to carry out its strategic targets, both short-term and long-term. Akastor is targeting to maintain a financial structure that, through solidity and cash flow, secures the group\u2019s strong long-term creditworthiness, as well as maximize value creation for its shareholders through:\u2022 Investing in projects and business areas which will increase the company\u2019s Return On Capital Employed (ROCE) over time.\u2022 Optimizing the company\u2019s capital structure to ensure both sufficient and timely funding over time to finance its activities at the lowest cost.Investment policyAkastor\u2019s capital management is based on a rigorous investment selection process which considers not only Akastor\u2019s weighted average cost of capital and strategic orientation but also external factors such as market expectations.Funding policyLiquidity planningAkastor has a strong focus on its liquidity situation to meet its capital needs and ensure solvency for its financial obligations. Akastor had a liquidity reserve per year end 2025 of NOK 621 million, composed of an undrawn committed credit facility of NOK 302 million, cash and cash equivalents of NOK 43 million and investment in liquidity fund of NOK 276 million.Funding of operationsAkastor\u2019s group funding policy is that subsidiaries should finance their operations with the treasury department (Akastor Treasury). This ensures optimal availability and transfer of cash within the group and better control of the company\u2019s overall debt as well as cheaper funding for its operations. However, DDW Offshore is financed directly through a revolving credit facility (committed amount of USD 24 million) maturing in November 2027. Funding durationAkastor emphasizes financial flexibility and steers its capital structure accordingly to limit its liquidity and refinancing risks. In this perspective, loans and other external borrowings are to be renegotiated well in advance of their due date and generally for periods of 2 to 3 years. Funding costAkastor aims to have diversified funding sources in order to reach the lowest possible cost of capital. These funding sources might include:\u2022 The use of banks based on syndicated credit facilities.\u2022 The issue of debt instruments in the Norwegian capital market.\u2022 The issue of debt instruments in foreign capital markets.Monitoring of financial covenantsAkastor coporate facilityIn 2025, the agreement of Akastor\u2019s corporate revolving credit facilities was extended to June 2027. There are no significant amendments in the terms and conditions and financial covenants. The covenants defined in the loan agreement are shown below. See Note 18 Borrowings for details about the corporate credit facility.\u2022 The company\u2019s gearing ratio shall not exceed 0.5 times and is calculated from the consolidated total borrowings to the consolidated Equity\u2022 Equity ratio shall not be lower than 32.5%, calculated from the consolidated total equity to consolidated total assets\u2022 Minimum liquidity amount shall exceed NOK 50 million on consolidated level..The ratios are calculated based on net debt including cash and borrowings, consolidated equity and consolidated total assets, however adjusted for certain items as defined in the loan agreement. Covenants ratios are based on accounting principles as of December 31, 2025. The covenants are monitored on a regular basis by the Akastor Treasury department to ensure compliance with the loan agreements which are tested and reported on a quarterly basis. Akastor was in compliance with its covenants as of December 31, 2025. DDW Offshore loan facilityIn 2025, DDW Offshore was refinanced with a USD 24 million Reducing Revolving Credit Facility with maturity in November 2027. The Facility has the following covenants:\u2022 a minimum liquidity of USD 500 thousand per vessel representing USD 1.5 million per year-end 2025 \u2022 a minimum equity ratio of 30%\u2022 a minimum asset cover ratio of 130% (market value of the vessels / secured loan committed amount)",
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f0__s8__6__97": {
"value": "Note 23 | Financial risk management and exposures The group is exposed to a variety of financial risks, including currency risk, interest rate risk, price risk, credit risk, liquidity risk and capital risk. The capital market risk affects the value of financial instruments held. The objective of financial risk management is to manage and control financial risk exposures and thereby increase the predictability of earnings and minimize potential adverse effects on the group\u2019s financial performance. Risk management is present in every project. It is the responsibility of the project managers, with the support of Akastor Treasury, to identify, evaluate and hedge financial risks under policies approved by the Board of Directors. The group has well-established principles for overall risk management, as well as policies for the use of derivatives and financial investments. There have not been any changes in these policies during the year.Currency riskThe group\u2019s exposure to currency risk is primarily against USD. In addition, the group has significant investments in portfolio companies that operate internationally and are exposed to currency risk on commercial transactions, recognized assets and liabilities and net investments in foreign operations.Exposure to currency riskChanges in currency rates change the values of borrowings, receivables and cash balances. Amounts in million 2025 2024USD USDCash and cash equivalents (14) -Intercompany loans 72 66Loans and receivables 139 120Deferred settlement obligations - (6)Balance sheet exposure 197 180Net exposure (NOK million) 1 987 2 044Sensitivity analysisA strengthening of USD against NOK as of December 31 would have affected the measurement of financial instruments denominated in a foreign currency and increased (decreased) income statement by the amounts shown below. This analysis is based on foreign currency exchange rate variances that the group considered to be reasonably possible at the end of the reporting period. The analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of forecast sales and purchases. Figures in the table below only include the effect in income statement for change in currency regarding financial instruments and do not include effect from operating cost and revenue.Effect of weakening of NOK against USD:Profit (loss) after taxAmounts in NOK million 2025 2024USD (10%) 199 204A strengthening of the NOK against USD as of December 31 would have had the equal but opposite effect on the above amounts, on the basis that all other variables remain constant. The sensitivity analysis does not include effects on the consolidated result and equity from changed exchange rates used for consolidation of foreign subsidiaries.The primary currency-related risk is the risk of reduced competitiveness abroad in the case of a strengthened NOK. This risk relates to future commercial contracts and is not included in the sensitivity analysis above.Interest rate riskThe group\u2019s interest rate risk arises from cash balances, interest-bearing borrowings and interest-bearing receivables. Borrowings and receivables issued at variable rates as well as cash expose the group to cash flow interest rate risk. Borrowings and receivables issued at fixed rates expose the group to fair value interest rate risk. However, as these borrowings are measured at amortized cost, interest rate variations do not affect profit and loss when held to maturity.Guarantee obligationsThe group has provided the following guarantees on behalf of group companies and related parties as of December 31, 2025 (estimated remaining exposure as of December 31, 2025):\u2022 Parent company guarantees for group companies of NOK 0.2 billion (NOK 0.3 billion in 2024)\u2022 Parent company guarantees for related parties of NOK 0.6 billion (NOK 1.5 billion in 2024)\u2022 Financial guarantees including counter guarantees for bank and guarantees for pension obligations of NOK 0.4 billion (NOK 0.1 billion in 2024)In addition, Akastor has provided performance guarantees on behalf of related parties, mainly related to the performance of AKOFS Offshore (for operating AKOFS Seafarer) under the agreement with Equinor, which was originally entered into in 2018 when AKOFS Offshore was wholly owned by Akastor. As of December 31, 2025, the remaining contract value of this agreement was NOK 3.2 billion with expiry in December 2028. The likelihood of payments under these guarantees is considered to be very low. No provision was recognized in the financial statements related to guarantee obligations. Price riskThe group is exposed to fluctuations in market prices in the operational areas related to contracts, including changes in market prices for raw materials, equipment and development in wages. These risks are to the extent possible managed in bid processes by locking in committed prices from vendors as a basis for offers to customer or through escalation clauses with customers. Credit riskCredit risk is the risk of financial losses to the group if customer or counterparty to financial investments/instruments fails to meet contractual obligations and arise principally from investment securities and receivables. The group evaluates that significant credit risk concentrations are related to external receivables. The maximum exposure to credit risk at the reporting date equals the carrying amounts of financial assets (see Note 24 Financial instruments). The group does not hold collateral as security. The group reviews the creditworthiness of counterparty when entering into significant or long-term contract and actively monitors its credit exposure to each counterparty. Liquidity riskLiquidity risk is the risk that the group will encounter difficulty in meeting the obligations associated with its financial liabilities. The group manages its liquidity to ensure that it will always have sufficient liquidity reserves to meet its liabilities when due.Liquidity risk management includes maintaining sufficient cash, the availability of funding from an adequate amount of committed credit facilities and the ability to close out market positions. Due to the dynamic nature of the underlying businesses, Akastor Treasury maintains flexibility in funding by maintaining availability under committed credit lines. Akastor is an investment company with limited upstream cash flow from its portfolio companies and therefore to a large degree depends on realization of assets to reduce debt and improve liquidity. In order to mitigate refinancing risk when the corporate financing facilities mature and secure available liquidity, the group is in accordance with its strategy focusing on realization of holdings. The group policy for the purpose of optimizing availability and flexibility of cash within the group is to operate a centrally managed cash pooling arrangement. Management monitors rolling quarterly forecasts of the group\u2019s liquidity reserve on the basis of expected cash flow. Climate riskAkastor, as an investment company, is exposed to climate related risks, mainly transition risks and physical risks which are closely linked to the risks identified by the portfolio companies it has ownership interests in. The group\u2019s most significant group of assets, equity-accounted investments, consists primarily of investments in HMH and AKOFS Offshore. The largest climate-related risks are related to the transition to a low-emission economy, with an associated risk of decreased investments in the oil and gas sector, as well as other likely challenges for the oil service sector such as access to and cost of capital. In addition, large oil companies are shifting towards low-carbon production, leading to changes in customer requirements that may require new investments in technology. Overall, this may lead to negative impact on the equity of these investments and thus reduction of the value of Akastor\u2019s investments.With regards to the physical assets in the group, mainly attributed to the vessels held by DDW Offshore, the group is mainly exposed to physical risks such as extreme weather changes. The group has not identified significant changes when assessing useful life or impairment testing of the vessels due to climate related risks. For the 2025 and 2024 financial statements, the group has not identified any material impacts on judgement and estimates due to climate-related risks. Financial liabilities and the period in which they matureThe following is the remaining contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted and include contractual interest payments and exclude the impact of netting agreements. Total 6 More Book cash months 6-12 1-2 2-5 than 5 1)Amounts in NOK million Notevalueflow and lessmonthsyearsyearsyears20252)Borrowings 18 278 322 42 38 183 59 - Lease liabilities 6 7 2 2 3 - - Deferred settlement obligations 20, 21 201 201 8 8 15 45 125Trade and other payables 21 114 114 114 - - - - Total financial liabilities 599 643 166 47 200 104 12520242)Borrowings 18 373 424 58 57 248 60 -Lease liabilities 9 10 2 2 4 3 -Deferred settlement obligations 20, 21 276 276 81 8 15 45 128Trade and other payables 21 102 102 102 - - - -Total financial liabilities 761 813 243 67 267 108 1281) Nominal currency value including interest.2) The interest costs are calculated using the last fixing rate known by year end (plus applicable margin).",
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__99": {
"value": "Guarantee obligationsThe group has provided the following guarantees on behalf of group companies and related parties as of December 31, 2025 (estimated remaining exposure as of December 31, 2025):\u2022 Parent company guarantees for group companies of NOK 0.2 billion (NOK 0.3 billion in 2024)\u2022 Parent company guarantees for related parties of NOK 0.6 billion (NOK 1.5 billion in 2024)\u2022 Financial guarantees including counter guarantees for bank and guarantees for pension obligations of NOK 0.4 billion (NOK 0.1 billion in 2024)In addition, Akastor has provided performance guarantees on behalf of related parties, mainly related to the performance of AKOFS Offshore (for operating AKOFS Seafarer) under the agreement with Equinor, which was originally entered into in 2018 when AKOFS Offshore was wholly owned by Akastor. As of December 31, 2025, the remaining contract value of this agreement was NOK 3.2 billion with expiry in December 2028. The likelihood of payments under these guarantees is considered to be very low. No provision was recognized in the financial statements related to guarantee obligations.",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__98": {
"value": "Guarantee obligationsThe group has provided the following guarantees on behalf of group companies and related parties as of December 31, 2025 (estimated remaining exposure as of December 31, 2025):\u2022 Parent company guarantees for group companies of NOK 0.2 billion (NOK 0.3 billion in 2024)\u2022 Parent company guarantees for related parties of NOK 0.6 billion (NOK 1.5 billion in 2024)\u2022 Financial guarantees including counter guarantees for bank and guarantees for pension obligations of NOK 0.4 billion (NOK 0.1 billion in 2024)In addition, Akastor has provided performance guarantees on behalf of related parties, mainly related to the performance of AKOFS Offshore (for operating AKOFS Seafarer) under the agreement with Equinor, which was originally entered into in 2018 when AKOFS Offshore was wholly owned by Akastor. As of December 31, 2025, the remaining contract value of this agreement was NOK 3.2 billion with expiry in December 2028. The likelihood of payments under these guarantees is considered to be very low. No provision was recognized in the financial statements related to guarantee obligations.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__100": {
"value": "Price riskThe group is exposed to fluctuations in market prices in the operational areas related to contracts, including changes in market prices for raw materials, equipment and development in wages. These risks are to the extent possible managed in bid processes by locking in committed prices from vendors as a basis for offers to customer or through escalation clauses with customers.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__101": {
"value": "Credit riskCredit risk is the risk of financial losses to the group if customer or counterparty to financial investments/instruments fails to meet contractual obligations and arise principally from investment securities and receivables. The group evaluates that significant credit risk concentrations are related to external receivables. The maximum exposure to credit risk at the reporting date equals the carrying amounts of financial assets (see Note 24 Financial instruments). The group does not hold collateral as security. The group reviews the creditworthiness of counterparty when entering into significant or long-term contract and actively monitors its credit exposure to each counterparty.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f0__s8__6__102": {
"value": "Liquidity riskLiquidity risk is the risk that the group will encounter difficulty in meeting the obligations associated with its financial liabilities. The group manages its liquidity to ensure that it will always have sufficient liquidity reserves to meet its liabilities when due.Liquidity risk management includes maintaining sufficient cash, the availability of funding from an adequate amount of committed credit facilities and the ability to close out market positions. Due to the dynamic nature of the underlying businesses, Akastor Treasury maintains flexibility in funding by maintaining availability under committed credit lines. Akastor is an investment company with limited upstream cash flow from its portfolio companies and therefore to a large degree depends on realization of assets to reduce debt and improve liquidity. In order to mitigate refinancing risk when the corporate financing facilities mature and secure available liquidity, the group is in accordance with its strategy focusing on realization of holdings. The group policy for the purpose of optimizing availability and flexibility of cash within the group is to operate a centrally managed cash pooling arrangement. Management monitors rolling quarterly forecasts of the group\u2019s liquidity reserve on the basis of expected cash flow.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__103": {
"value": "Note 24 | Financial instruments Accounting classifications and fair valuesThe following table shows the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. It does not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. For financial instruments measured at fair value, the levels in the fair value hierarchy are as shown below.Level 1 - fair values are based on prices quoted in an active market for identical assets or liabilities.Level 2 - fair values are based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectlyLevel 3 - fair values are based on unobservable inputs, mainly based on internal assumptions used in the absence of quoted prices from an active market or other observable price inputs.December 31, 2025 Carrying amount Fair value hierarchyFVOCI- debt FVTPL-equity Mandatorily at Amounts in NOK million NoteinstrumentinstrumentFVTPL - others Amortized costs Total Level 1 Level 2 Level 3Other investments 13 684 236 - - 919 76 - 844Liquidity fund investment 16 - - 276 - 276 276 - -Cash and cash equivalents - - - 43 43 - - -Interest-bearing receivables 14 - - - 801 801 - - -Trade and other receivables 15 - - - 112 112 - - -Financial assets 684 236 276 956 2 151 352 - 844Borrowings 18 - - - (278) (278) - (278) -Trade and other payables 21 - - - (109) (109) - - -Deferred settlement obligations 20, 21 - - (201) - (201) - - (201)Financial liabilities - - (201) (388) (589) - (278) (201)December 31, 2024 Carrying amount Fair value hierarchyFVOCI- debt FVTPL-equity Mandatorily at Amounts in NOK million NoteinstrumentinstrumentFVTPL - others Amortized costs Total Level 1 Level 2 Level 3Other investments 13 821 429 - - 1 251 271 - 980Liquidity fund investment 16 - - 376 - 376 376 - -Cash and cash equivalents - - - 47 47 - - -Interest-bearing receivables 14 - - - 789 789 - - -Trade and other receivables 15 - - - 69 69 - - -Contingent and deferred consideration - - 3 3 - - 3Financial assets 821 429 380 905 2 536 647 - 983Borrowings - - - (373) (373) - (373) -Trade and other payables - - - (98) (98) - - -Deferred settlement obligations 20, 21 - - (276) - (276) - - (276)Financial liabilities - - (276) (471) (747) - (373) (276)Reconciliation of Level 3 financial assets and financial liabilitiesAmounts in NOK million Assets LiabilitiesBalance as of January 1, 2024 926 (422)Settlements (20) 182Net gain (loss) in the income statement 247 (36)Transfer to fair value hierarchy level 1 (169) -Balance as of December 31, 2024 983 (276)Settlements (3) 74Net gain (loss) in the income statement (138) 1Transfer from fair value hierarchy level 1 2 -Balance as of December 31, 2025 844 (201)Measurement of fair values at level 3Debt instruments at FVOCIFinancial assets measured at FVOCI are related to debt instruments in NES Fircroft. The valuation model considers the present value of the expected cash flows from the ultimate disposal of the investments weighted with different probabilities. The expected disposal value is determined by forecast EBITDA at the time of disposal and market multiples, adjusted by forecast net debt of the investee. The estimated fair value would increase (decrease) if:\u2022 The forecast EBITDA were higher (lower);\u2022 The market multiples applied were higher (lower); or\u2022 The net debt of the investees at the date of disposal were lower (higher). Deferred settlement obligationsAs of December 31, 2025, the obligations primarily related to indemnity liabilities in connection with the divestment of MHWirth (wholly owned by HMH), under which Akastor has undertaken to cover pre-divestment pension obligations. The valuation reflects the estimated outcome of indemnity claims, based on expected cash amounts to be paid under the relevant pension obligations existed prior to the divestment in October 2021.",
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__105": {
"value": "December 31, 2025 Carrying amount Fair value hierarchyFVOCI- debt FVTPL-equity Mandatorily at Amounts in NOK million NoteinstrumentinstrumentFVTPL - others Amortized costs Total Level 1 Level 2 Level 3Other investments 13 684 236 - - 919 76 - 844Liquidity fund investment 16 - - 276 - 276 276 - -Cash and cash equivalents - - - 43 43 - - -Interest-bearing receivables 14 - - - 801 801 - - -Trade and other receivables 15 - - - 112 112 - - -Financial assets 684 236 276 956 2 151 352 - 844Borrowings 18 - - - (278) (278) - (278) -Trade and other payables 21 - - - (109) (109) - - -Deferred settlement obligations 20, 21 - - (201) - (201) - - (201)Financial liabilities - - (201) (388) (589) - (278) (201)December 31, 2024 Carrying amount Fair value hierarchyFVOCI- debt FVTPL-equity Mandatorily at Amounts in NOK million NoteinstrumentinstrumentFVTPL - others Amortized costs Total Level 1 Level 2 Level 3Other investments 13 821 429 - - 1 251 271 - 980Liquidity fund investment 16 - - 376 - 376 376 - -Cash and cash equivalents - - - 47 47 - - -Interest-bearing receivables 14 - - - 789 789 - - -Trade and other receivables 15 - - - 69 69 - - -Contingent and deferred consideration - - 3 3 - - 3Financial assets 821 429 380 905 2 536 647 - 983Borrowings - - - (373) (373) - (373) -Trade and other payables - - - (98) (98) - - -Deferred settlement obligations 20, 21 - - (276) - (276) - - (276)Financial liabilities - - (276) (471) (747) - (373) (276)Reconciliation of Level 3 financial assets and financial liabilitiesAmounts in NOK million Assets LiabilitiesBalance as of January 1, 2024 926 (422)Settlements (20) 182Net gain (loss) in the income statement 247 (36)Transfer to fair value hierarchy level 1 (169) -Balance as of December 31, 2024 983 (276)Settlements (3) 74Net gain (loss) in the income statement (138) 1Transfer from fair value hierarchy level 1 2 -Balance as of December 31, 2025 844 (201)",
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s8__6__104": {
"value": "December 31, 2025 Carrying amount Fair value hierarchyFVOCI- debt FVTPL-equity Mandatorily at Amounts in NOK million NoteinstrumentinstrumentFVTPL - others Amortized costs Total Level 1 Level 2 Level 3Other investments 13 684 236 - - 919 76 - 844Liquidity fund investment 16 - - 276 - 276 276 - -Cash and cash equivalents - - - 43 43 - - -Interest-bearing receivables 14 - - - 801 801 - - -Trade and other receivables 15 - - - 112 112 - - -Financial assets 684 236 276 956 2 151 352 - 844Borrowings 18 - - - (278) (278) - (278) -Trade and other payables 21 - - - (109) (109) - - -Deferred settlement obligations 20, 21 - - (201) - (201) - - (201)Financial liabilities - - (201) (388) (589) - (278) (201)December 31, 2024 Carrying amount Fair value hierarchyFVOCI- debt FVTPL-equity Mandatorily at Amounts in NOK million NoteinstrumentinstrumentFVTPL - others Amortized costs Total Level 1 Level 2 Level 3Other investments 13 821 429 - - 1 251 271 - 980Liquidity fund investment 16 - - 376 - 376 376 - -Cash and cash equivalents - - - 47 47 - - -Interest-bearing receivables 14 - - - 789 789 - - -Trade and other receivables 15 - - - 69 69 - - -Contingent and deferred consideration - - 3 3 - - 3Financial assets 821 429 380 905 2 536 647 - 983Borrowings - - - (373) (373) - (373) -Trade and other payables - - - (98) (98) - - -Deferred settlement obligations 20, 21 - - (276) - (276) - - (276)Financial liabilities - - (276) (471) (747) - (373) (276)Reconciliation of Level 3 financial assets and financial liabilitiesAmounts in NOK million Assets LiabilitiesBalance as of January 1, 2024 926 (422)Settlements (20) 182Net gain (loss) in the income statement 247 (36)Transfer to fair value hierarchy level 1 (169) -Balance as of December 31, 2024 983 (276)Settlements (3) 74Net gain (loss) in the income statement (138) 1Transfer from fair value hierarchy level 1 2 -Balance as of December 31, 2025 844 (201)",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__106": {
"value": "Measurement of fair values at level 3Debt instruments at FVOCIFinancial assets measured at FVOCI are related to debt instruments in NES Fircroft. The valuation model considers the present value of the expected cash flows from the ultimate disposal of the investments weighted with different probabilities. The expected disposal value is determined by forecast EBITDA at the time of disposal and market multiples, adjusted by forecast net debt of the investee. The estimated fair value would increase (decrease) if:\u2022 The forecast EBITDA were higher (lower);\u2022 The market multiples applied were higher (lower); or\u2022 The net debt of the investees at the date of disposal were lower (higher). Deferred settlement obligationsAs of December 31, 2025, the obligations primarily related to indemnity liabilities in connection with the divestment of MHWirth (wholly owned by HMH), under which Akastor has undertaken to cover pre-divestment pension obligations. The valuation reflects the estimated outcome of indemnity claims, based on expected cash amounts to be paid under the relevant pension obligations existed prior to the divestment in October 2021.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__108": {
"value": "Note 25 | Group companiesThis note gives an overview of subsidiaries of Akastor ASA. For information about other investments in the group, refer to Note 12 Equity-accounted investments and Note 13 Other investments. If not stated otherwise, ownership equals share of voting rights.Subsidiaries as of December 31 Ownership (%)Company Country 2025 2024Akastor AS Norway 100 100DDW Offshore AS Norway 100 100Mercury HoldCo AS Norway 100 100RGA Energy Holdings AS Norway 100 100AKA SPH AS Norway 100 100 1)Akastor Real Estate ASNorway - 100Mercury HoldCo Inc USA 100 1002)AK Wilfab Inc USA 100 1002)KOP Surface Products Singapore Pte Ltd Singapore 100 1002)Well Systems Servicing Ltd Nigeria 100 1001) Merged into AKA SPH AS2) Dormant company",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__107": {
"value": "Note 25 | Group companiesThis note gives an overview of subsidiaries of Akastor ASA. For information about other investments in the group, refer to Note 12 Equity-accounted investments and Note 13 Other investments. If not stated otherwise, ownership equals share of voting rights.Subsidiaries as of December 31 Ownership (%)Company Country 2025 2024Akastor AS Norway 100 100DDW Offshore AS Norway 100 100Mercury HoldCo AS Norway 100 100RGA Energy Holdings AS Norway 100 100AKA SPH AS Norway 100 100 1)Akastor Real Estate ASNorway - 100Mercury HoldCo Inc USA 100 1002)AK Wilfab Inc USA 100 1002)KOP Surface Products Singapore Pte Ltd Singapore 100 1002)Well Systems Servicing Ltd Nigeria 100 1001) Merged into AKA SPH AS2) Dormant company",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__110": {
"value": "Compensation to key managementThe key management personnel of Akastor includes the Board of Directors and the executive management team. The figures below represent remuneration expenses recognized in the year. Detailed remuneration disclosures are provided in Remuneration Report 2025. Amounts in NOK million 2025 2024Salary 8 8Variable pay and other benefits 10 18Post-employment benefits (pension expenses to company) 1 1Remuneration to Board of Directors 3 4Total 22 30The balance of accrued expenses related to key management remuneration amounted to NOK 16 million as of December 31, 2025, of which NOK 8 million is contingent on continuous employment after a three-year period. Executive management\u2019s and directors\u2019 shareholdingThe following number of shares is owned by the members of the executive management and the directors (and their related parties) as of December 31:Title 2025 2024Karl Erik Kjelstad CEO 862 285 700 000\u00d8yvind Paaske CFO 205 109 135 083Frank Ove Reite Chairperson 200 000 200 000Lone F\u00f8nss Schr\u00f8der Deputy chair 4 400 4 400Svein Oskar Stoknes Director 1 297 1 297Luis Antonio G. Araujo Director - -Eva Sagemo (from April 24, 2025) Director - n.a.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__111": {
"value": "Note 27 | Events after the reporting periodIn January 2026, DDW Offshore, a subsidiary of Akastor ASA, completed the sale of Skandi Atlantic for a purchase price of USD 22.75 million. Under the terms of DDW Offshore\u2019s revolving credit facility, the facility was reduced by USD 8 million following the divestment.In January 2026, Akastor completed the full realization of its holding in Maha capital for total proceeds of SEK 37 million.On February 23, 2026, Akastor distributed a cash dividend to its shareholders of NOK 0.4 per share (in total NOK 109 million), based on the 2024 annual accounts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXIX5468",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}