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"entity": "scheme:5967007LIEEXZXJOX483",
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"f0__s7__6__16": {
"value": "10.5 Basis for preparation of financial statementsAccounting policiesMedistim ASA is a public company listed at the Oslo stock exchange. Medistim ASA is incorporated in Norway. The main office is located in \u00d8kernveien 94, 0579 Oslo, Norway. The Medistim group\u2019s business is within developing, producing, service, leasing and distribution of medical devices. The board of Director\u2019s and the CEO authorized these financial statements for issue on April 14th 2026. The financial statement for the group is prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and effective as of 31.12.2025.The consolidated accounts have been prepared using consistent accounting policies for similar transactions and events. The accounting principles for the group for 2025 are the same as for the principles used in 2024.The group presents its financial statements in NOK. This is also the functional currency for the parent company. Asset and liabilities of subsidiaries with other functional currency than NOK, are translated to NOK using the exchange rate at the balance sheet date. For the income statement, the average monthly rate in the period is used. Translation differences arising from translation to presentation currency, is recognized in other comprehensive income and presented as \u201cother reserves\u201d in the balance sheet. Translation differences are recognized in profit and loss when the investment is sold.Exchange rate differences on monetary assets and liabilities that in substance is part of the net investment in a foreign operation, are also included in translation differences.The consolidated accounts include Medistim ASA and companies controlled by Medistim ASA.This is detailed in \u201cNote 32 Shares in Subsidiaries\u201d in the separate accounts of Medistim ASA later in this report.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__14": {
"value": "10.5 Basis for preparation of financial statementsAccounting policiesMedistim ASA is a public company listed at the Oslo stock exchange. Medistim ASA is incorporated in Norway. The main office is located in \u00d8kernveien 94, 0579 Oslo, Norway. The Medistim group\u2019s business is within developing, producing, service, leasing and distribution of medical devices. The board of Director\u2019s and the CEO authorized these financial statements for issue on April 14th 2026. The financial statement for the group is prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and effective as of 31.12.2025.The consolidated accounts have been prepared using consistent accounting policies for similar transactions and events. The accounting principles for the group for 2025 are the same as for the principles used in 2024.The group presents its financial statements in NOK. This is also the functional currency for the parent company. Asset and liabilities of subsidiaries with other functional currency than NOK, are translated to NOK using the exchange rate at the balance sheet date. For the income statement, the average monthly rate in the period is used. Translation differences arising from translation to presentation currency, is recognized in other comprehensive income and presented as \u201cother reserves\u201d in the balance sheet. Translation differences are recognized in profit and loss when the investment is sold.Exchange rate differences on monetary assets and liabilities that in substance is part of the net investment in a foreign operation, are also included in translation differences.The consolidated accounts include Medistim ASA and companies controlled by Medistim ASA.This is detailed in \u201cNote 32 Shares in Subsidiaries\u201d in the separate accounts of Medistim ASA later in this report.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__13": {
"value": "Medistim ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__12": {
"value": "Medistim ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__5": {
"value": "Medistim ASA",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__6": {
"value": "public company listed",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__7": {
"value": "Oslo",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__10": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__8": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__9": {
"value": "\u00d8kernveien 94, 0579 Oslo",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__11": {
"value": "The Medistim group\u2019s business is within developing, producing, service, leasing and distribution of medical devices",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__15": {
"value": "The board of Director\u2019s and the CEO authorized these financial statements for issue on April 14th 2026. The financial statement for the group is prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and effective as of 31.12.2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__19": {
"value": "The financial statement for the group is prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and effective as of 31.12.2025.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__17": {
"value": "The consolidated accounts have been prepared using consistent accounting policies for similar transactions and events. The accounting principles for the group for 2025 are the same as for the principles used in 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__21": {
"value": "The group presents its financial statements in NOK. This is also the functional currency for the parent company. Asset and liabilities of subsidiaries with other functional currency than NOK, are translated to NOK using the exchange rate at the balance sheet date. For the income statement, the average monthly rate in the period is used. Translation differences arising from translation to presentation currency, is recognized in other comprehensive income and presented as \u201cother reserves\u201d in the balance sheet. Translation differences are recognized in profit and loss when the investment is sold.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfPresentationCurrency",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__20-1": {
"value": "The group presents its financial statements in NOK. This is also the functional currency for the parent company. Asset and liabilities of subsidiaries with other functional currency than NOK, are translated to NOK using the exchange rate at the balance sheet date. For the income statement, the average monthly rate in the period is used. Translation differences arising from translation to presentation currency, is recognized in other comprehensive income and presented as \u201cother reserves\u201d in the balance sheet. Translation differences are recognized in profit and loss when the investment is sold.Exchange rate differences on monetary assets and liabilities that in substance is part of the net investment in a foreign operation, are also included in translation differences.Transactions in foreign currency Transactions in foreign currency are translated to functional currency using the exchange rate at the date of the transaction. Financial instruments in foreign currency are translated to Norwegian kroner at the closing rate of the balance day. Non-financial items measured at historic cost are translated to Norwegian kroner using the exchange rate at the time of the transaction.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__18": {
"value": "The group presents its financial statements in NOK. This is also the functional currency for the parent company. Asset and liabilities of subsidiaries with other functional currency than NOK, are translated to NOK using the exchange rate at the balance sheet date. For the income statement, the average monthly rate in the period is used. Translation differences arising from translation to presentation currency, is recognized in other comprehensive income and presented as \u201cother reserves\u201d in the balance sheet. Translation differences are recognized in profit and loss when the investment is sold.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__22": {
"value": "10.6 Use of estimates and judgementThe preparation of the consolidated financial statements requires management to make judgments, estimates and assumptions that impact the recognition and measurement of certain assets, liabilities, revenue and cost. The following area involves the most critical estimates and judgments for the company: \u2022 Research and development cost relatingto internally developed technology andsoftware \u201cNote 12 Intangible assets\u201d\u2022 Goodwill \u201cNote 12 Intangible assets\u201d\u2022 Deferred tax assets\u201dNote 10 Incometax\u201d\u2022 Inventory provision \u201cNote 14 Inventory\u201d\u2022 Provision for bad debt \u201cNote 15Accounts receivables and otherreceivables\u201dThe global market is in macro-economic turmoil, with energy crisis, inflation pressure, increasing interest rates and higher cost levels. Non-current consequences of the growing geopolitical uncertainty are unclear but might lead to continuing challenges in the global flow of goods. Medistim is taking mitigating actions to ensure access to key components to secure production and maintain growth and profitability also for the future.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__23": {
"value": "10.7 New and amended standards effective from 2025 There are certain changes in standards IAS 7, IAS 8 and IAS 34. These do not impact on the group\u2019s financial statements.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__24": {
"value": "10.8 New and amended standards not yet effectiveNew IFRS Accounting Standards, interpretations or amendments that are issued buy the IASB, but not yet effective, are not expected to cause any significant changes for the financial reporting for Medistim, except for the new IFRS 18 Presentation and Disclosure in Financial Statements. IFRS 18 will replace IAS 1 and applies for annual reporting periods beginning on or after January 1, 2027. IFRS 18 introduces new requirements for presentation in the income statement, how to group information in the financial statements and introduce disclosure requirements for management-defined performance measures. The main effect for Medistim is the presentation of financial income and expenses where these items at present are presented separately. In IFRS 18 these Items will be presented as operating income or expenses if it is related to the company core operations. Financial transactions that are not linked core operations will still be presented as financial income or expense.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__27": {
"value": "NOTE 1 REVENUEMedistim uses the 5-step model as a basis for income recognition. Based on the contract model applied and the obligations in the contract, the price is determined and allocated. Depending on the first 4 steps, income recognition is initiated. The different ways of income recognition are described in detail below. Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount that reflects the consideration to which the group expects to be entitled in exchange for those goods or services. Group revenue can be split into three different categories that have different risk and return on investment profile. The split is according to the company\u2019s internal reporting structure. The categories are as follows: 1. Revenue from sale of capital equipment (MiraQ) and consumable (probes) 2. Revenue from lease of equipment (MiraQ and probes)3. Distribution and sales of third-party productsCategories 1 and 2 cover the same equipment (MiraQ system) and consumables (probes). These are the products that are developed and produced by Medistim and is distributed through local partners unless Medistim has local representation. 1. Sales of capital equipment and consumables:The sale of equipment and the sale of consumables are considered separate performance obligations. Determination of when the performance obligation is considered fulfilled varies with shipping and delivery terms that decide the timing of when the customer takes control over the goods. Standard delivery terms are either EXW or FCA. With EXW terms control is transferred when products are shipped from the factory. With FCA terms customer control is transferred when products are delivered at customer site. Revenue is for both delivery terms recognized at point in time.Payment terms vary from 30 to 90 days. The group provides warranties for general repairs of defects that existed at the time of sale. This is considered an ordinary assurance type warranty, and not a separate performance obligation. A warranty provision is recognized, see \u201cNote 21 Related party transactions\u201d. In addition, service contracts / extended warranty options can be arranged. Revenue related to these contracts are recognized on straight line basis over the duration of the contract.2. Revenue from lease of equipment and probes:The group has a range of contracts related to leases of equipment and probes and can be split in two categories: \u2022 Payment per procedures \u2022 Lease of equipment and sale / lease of probesPayment per procedure:Under this model, the equipment and probes are placed at the customer site free of charge. For the customer to be able to use the equipment a procedure (smart card) must be purchased. One procedure equals the right to use the equipment for one surgery. When the customer purchases the smart card that makes the system available for use.The agreement is considered a lease with variable lease payments. Revenue is variable and recognized based on the actual use of the equipment and probes as this represents the pattern that the benefit from the use of the equipment and probes is diminished.Flow customers purchase a flow procedure, while flow and imaging customers purchase both a flow procedure and an imaging procedure. It is therefore a split of revenue between flow procedures and imaging procedures. Revenue is recognized as described above. The customer is dependent upon the smartcard to open the equipment and probe for use. The agreements are operational since equipment is returned when the agreement expires. The individual agreement contains a minimum use clause. The duration of the agreement is 1-3 years, but divided into 12-month cycles, so minimum usage applies for 12 months at a time. If minimum usage is not achieved, Medistim has the right to extract the equipment from the customer site. Lease of systems and sales/lease of probes:Under this model, the customer leases the system and purchases probes when needed. The system revenue is recognized on a straight-line basis over the lease term. Probe revenue is recognized when the probe is delivered to the customer.When probes are leased the expected probe consumption according to the contract is recognized on straight line basis but on a regular adjusted for actual probe consumption.Other terms in the agreements:If a customer with a pay per procedure or lease agreement does not handle the equipment properly, the customer is liable towards Medistim to compensate for the damage and repair. It happens that customers, after too low consumption, want to keep the equipment. In such cases, the customer may purchase the equipment. In this case, this is recognized as a system sale.Split of revenue between coronary surgery and vascular surgery:The company has in addition to coronary surgery a strategy and focusses on vascular surgery. The principles for guiding and quality assurance within vascular surgery are similar to the need within coronary surgery. Within coronary surgery, the surgeon\u2019s focus is to supply sufficient blood to the heart. Within vascular surgery, the focus is to supply blood flow in other parts in the body or organs. The vascular market is an opportunity with a market size even larger than coronary surgery. It is therefore natural to report sales split between cardiac surgery and vascular surgery. Geographic sales split:Geographical sales split is monitored to be able to follow the development in sales in AMERICAS, APAC and EMEA. This split is natural since each region is managed accordingly. 3. Third-party sales:In Scandinavia, Medistim acts as a distributor for several manufacturers within the health-care sector. Sale of other third-party medical equipment is recognized when the equipment is delivered to the customer. Payment from customers is mainly due within 30 days. Total revenue split per segment and main geographical area (amount in NOK 1 000) 2025 2024USA 301 880 216 261 Canada 17 756 13 993 Latin America 2 683 6 906 Total AMERICAS 322 319 237 160 China 45 736 34 573 Japan 20 609 12 056 Rest of APAC 25 834 18 654 Total APAC 92 179 65 283 Europe 169 735 162 457 MEA 14 292 7 878 Total EMEA 184 027 170 335 Third-party products 101 242 89 821 Total revenue 699 767 562 599 Geographic split of sales In number of units 2025 2024AMERICASPPP and lease:Flow procedures (PPP/card based) 26 192 23 535 Imaging and flow procedures (PPP/card based) 9 278 7 475 Flow systems (PPP or lease) - 4 Flow and imaging systems (PPP or lease) 2 5 Capital sales:Flow systems 16 25 Flow and imaging systems 46 25 Flow probes 3 225 2 265 Imaging probes 103 57 APACFlow systems 55 44 Flow and imaging systems 21 12 Flow probes 2 964 2 280 Imaging probes 29 33 EMEAFlow systems 50 47 Flow and imaging systems 25 29 Flow probes 5 435 5 084 Imaging probes 32 42 Total sales in units Total PPP and lease revenue:Flow procedures (PPP/card based) 26 192 23 535 Imaging and flow procedures (PPP/card based) 9 278 7 475 Flow systems (PPP or lease) - 4 Flow and imaging systems (PPP or lease) 2 5 Total capital sales:Flow systems 121 116 Flow and imaging systems 92 66 Flow probes 11 624 9 629 Imaging probes 164 132 Geographic split of sales per product group (amount in NOK 1 000) 2025 2024AMERICASPPP and lease:Flow procedures (PPP/card based) 62 270 61 336 Imaging and flow procedures (PPP/card based) 40 727 39 502 Capital sales:Flow systems 18 583 20 656 Flow and imaging systems 79 492 36 536 Flow probes 103 449 70 423 Imaging probes 17 797 8 707 Total sales AMERICAS 322 319 237 160 APACFlow systems 20 166 14 356 Flow and imaging systems 16 009 8 009 Flow probes 53 184 40 280 Imaging probes 2 820 2 638 Total sales APAC 92 179 65 283 EMEAFlow systems 21 195 20 207 Flow and imaging systems 23 626 24 627 Flow probes 135 772 120 763 Imaging probes 3 433 4 737 Total sales EMEA 184 027 170 335 Total sales PPP and lease revenue:Flow procedures (PPP/card based) 62 270 61 336 Imaging and flow procedures (PPP/card based) 40 727 39 502 Capital sales:Flow systems 59 945 55 219 Flow and imaging systems 119 128 69 172 Flow probes 292 405 231 466 Imaging probes 24 051 16 082 Total sales own products 598 525 472 777 Sale of third-party products 101 242 89 822 Total Sales 699 767 562 599Split of sales between coronary and vascular surgery and third-party products (amount in NOK 1 000) 2025 2024Sales within coronary surgery 476 261 379 053 Sales within vascular surgery 122 264 93 724 Sales of third-party products 101 242 89 822 Total sales 699 767 562 599 Split of sales between flow products, Imaging products and third-party products (amount in NOK 1 000) 2025 2024Flow products 414 620 348 021 Imaging products 183 905 124 756 Sales of third-party products 101 242 89 822 Total sales 699 767 562 599",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__26-1": {
"value": "NOTE 1 REVENUEMedistim uses the 5-step model as a basis for income recognition. Based on the contract model applied and the obligations in the contract, the price is determined and allocated. Depending on the first 4 steps, income recognition is initiated. The different ways of income recognition are described in detail below. Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount that reflects the consideration to which the group expects to be entitled in exchange for those goods or services. Group revenue can be split into three different categories that have different risk and return on investment profile. The split is according to the company\u2019s internal reporting structure. The categories are as follows: 1. Revenue from sale of capital equipment (MiraQ) and consumable (probes) 2. Revenue from lease of equipment (MiraQ and probes)3. Distribution and sales of third-party productsCategories 1 and 2 cover the same equipment (MiraQ system) and consumables (probes). These are the products that are developed and produced by Medistim and is distributed through local partners unless Medistim has local representation. 1. Sales of capital equipment and consumables:The sale of equipment and the sale of consumables are considered separate performance obligations. Determination of when the performance obligation is considered fulfilled varies with shipping and delivery terms that decide the timing of when the customer takes control over the goods. Standard delivery terms are either EXW or FCA. With EXW terms control is transferred when products are shipped from the factory. With FCA terms customer control is transferred when products are delivered at customer site. Revenue is for both delivery terms recognized at point in time.Payment terms vary from 30 to 90 days. The group provides warranties for general repairs of defects that existed at the time of sale. This is considered an ordinary assurance type warranty, and not a separate performance obligation. A warranty provision is recognized, see \u201cNote 21 Related party transactions\u201d. In addition, service contracts / extended warranty options can be arranged. Revenue related to these contracts are recognized on straight line basis over the duration of the contract.2. Revenue from lease of equipment and probes:The group has a range of contracts related to leases of equipment and probes and can be split in two categories: \u2022 Payment per procedures \u2022 Lease of equipment and sale / lease of probesPayment per procedure:Under this model, the equipment and probes are placed at the customer site free of charge. For the customer to be able to use the equipment a procedure (smart card) must be purchased. One procedure equals the right to use the equipment for one surgery. When the customer purchases the smart card that makes the system available for use.The agreement is considered a lease with variable lease payments. Revenue is variable and recognized based on the actual use of the equipment and probes as this represents the pattern that the benefit from the use of the equipment and probes is diminished.Flow customers purchase a flow procedure, while flow and imaging customers purchase both a flow procedure and an imaging procedure. It is therefore a split of revenue between flow procedures and imaging procedures. Revenue is recognized as described above. The customer is dependent upon the smartcard to open the equipment and probe for use. The agreements are operational since equipment is returned when the agreement expires. The individual agreement contains a minimum use clause. The duration of the agreement is 1-3 years, but divided into 12-month cycles, so minimum usage applies for 12 months at a time. If minimum usage is not achieved, Medistim has the right to extract the equipment from the customer site. Lease of systems and sales/lease of probes:Under this model, the customer leases the system and purchases probes when needed. The system revenue is recognized on a straight-line basis over the lease term. Probe revenue is recognized when the probe is delivered to the customer.When probes are leased the expected probe consumption according to the contract is recognized on straight line basis but on a regular adjusted for actual probe consumption.Other terms in the agreements:If a customer with a pay per procedure or lease agreement does not handle the equipment properly, the customer is liable towards Medistim to compensate for the damage and repair. It happens that customers, after too low consumption, want to keep the equipment. In such cases, the customer may purchase the equipment. In this case, this is recognized as a system sale.Split of revenue between coronary surgery and vascular surgery:The company has in addition to coronary surgery a strategy and focusses on vascular surgery. The principles for guiding and quality assurance within vascular surgery are similar to the need within coronary surgery. Within coronary surgery, the surgeon\u2019s focus is to supply sufficient blood to the heart. Within vascular surgery, the focus is to supply blood flow in other parts in the body or organs. The vascular market is an opportunity with a market size even larger than coronary surgery. It is therefore natural to report sales split between cardiac surgery and vascular surgery. Geographic sales split:Geographical sales split is monitored to be able to follow the development in sales in AMERICAS, APAC and EMEA. This split is natural since each region is managed accordingly. 3. Third-party sales:In Scandinavia, Medistim acts as a distributor for several manufacturers within the health-care sector. Sale of other third-party medical equipment is recognized when the equipment is delivered to the customer. Payment from customers is mainly due within 30 days. Total revenue split per segment and main geographical area (amount in NOK 1 000) 2025 2024USA 301 880 216 261 Canada 17 756 13 993 Latin America 2 683 6 906 Total AMERICAS 322 319 237 160 China 45 736 34 573 Japan 20 609 12 056 Rest of APAC 25 834 18 654 Total APAC 92 179 65 283 Europe 169 735 162 457 MEA 14 292 7 878 Total EMEA 184 027 170 335 Third-party products 101 242 89 821 Total revenue 699 767 562 599 Geographic split of sales In number of units 2025 2024AMERICASPPP and lease:Flow procedures (PPP/card based) 26 192 23 535 Imaging and flow procedures (PPP/card based) 9 278 7 475 Flow systems (PPP or lease) - 4 Flow and imaging systems (PPP or lease) 2 5 Capital sales:Flow systems 16 25 Flow and imaging systems 46 25 Flow probes 3 225 2 265 Imaging probes 103 57 APACFlow systems 55 44 Flow and imaging systems 21 12 Flow probes 2 964 2 280 Imaging probes 29 33 EMEAFlow systems 50 47 Flow and imaging systems 25 29 Flow probes 5 435 5 084 Imaging probes 32 42 Total sales in units Total PPP and lease revenue:Flow procedures (PPP/card based) 26 192 23 535 Imaging and flow procedures (PPP/card based) 9 278 7 475 Flow systems (PPP or lease) - 4 Flow and imaging systems (PPP or lease) 2 5 Total capital sales:Flow systems 121 116 Flow and imaging systems 92 66 Flow probes 11 624 9 629 Imaging probes 164 132 Geographic split of sales per product group (amount in NOK 1 000) 2025 2024AMERICASPPP and lease:Flow procedures (PPP/card based) 62 270 61 336 Imaging and flow procedures (PPP/card based) 40 727 39 502 Capital sales:Flow systems 18 583 20 656 Flow and imaging systems 79 492 36 536 Flow probes 103 449 70 423 Imaging probes 17 797 8 707 Total sales AMERICAS 322 319 237 160 APACFlow systems 20 166 14 356 Flow and imaging systems 16 009 8 009 Flow probes 53 184 40 280 Imaging probes 2 820 2 638 Total sales APAC 92 179 65 283 EMEAFlow systems 21 195 20 207 Flow and imaging systems 23 626 24 627 Flow probes 135 772 120 763 Imaging probes 3 433 4 737 Total sales EMEA 184 027 170 335 Total sales PPP and lease revenue:Flow procedures (PPP/card based) 62 270 61 336 Imaging and flow procedures (PPP/card based) 40 727 39 502 Capital sales:Flow systems 59 945 55 219 Flow and imaging systems 119 128 69 172 Flow probes 292 405 231 466 Imaging probes 24 051 16 082 Total sales own products 598 525 472 777 Sale of third-party products 101 242 89 822 Total Sales 699 767 562 599Split of sales between coronary and vascular surgery and third-party products (amount in NOK 1 000) 2025 2024Sales within coronary surgery 476 261 379 053 Sales within vascular surgery 122 264 93 724 Sales of third-party products 101 242 89 822 Total sales 699 767 562 599 Split of sales between flow products, Imaging products and third-party products (amount in NOK 1 000) 2025 2024Flow products 414 620 348 021 Imaging products 183 905 124 756 Sales of third-party products 101 242 89 822 Total sales 699 767 562 599NOTE 2 SEGMENTSThe group\u2019s activities are divided into strategic business units that are organized and managed separately. The group is organized, for management purposes, in two divisions dependent upon products and services. The segments are identified based upon different risks and return on investment profile. The division is also in accordance with the group\u2019s internal reporting structure. The main divisions are sale of own products and sale of third-party products. Sales of own products have two business models, the capital model and the lease model. The segment reporting is similar to the internal reports that are given to the decision makers in the company. Focus in the reporting is sales in NOK for the respective segments.Transactions between internal business units are performed at market terms. All transactions between the segments are eliminated.Own Products: Medistim sells its own products either through a lease or as capital. Medistim has a flexible business model in the US and leaves it up to the customer whether they want to lease the equipment or purchase the capital equipment and buy probes as consumable. The lease model in the USA has been successful since it does not demand upfront capital to have the equipment available. However, several customers prefer to invest in the equipment and purchase probes as consumables and Medistim promotes both solutions. Medistim has direct representation in the USA, which makes it manageable to handle the lease model properly. Medistim only offers the lease option in direct markets. In recent years, the lease options have also been introduced in Spain and UK. Lease revenue outside the US is at a moderate level.There are only minor transactions between the segments and it is therefore not presented.Third-party productsDistribution and sale of third-party products is a separate segment. The group sells medical devices from third party manufacturers in Norway, Sweden and Denmark. The product portfolio is carefully selected and mainly instruments and consumables within surgery. Own productsThird-party productsTotal Segment revenue, expense, and EBIT split 2025 (amount in NOK 1 000)FY 2025FY 2025FY 2025Total revenue 598 525 101 242 699 767 Cost of materials 73 504 54 671 128 174 Salary and social expenses 212 902 17 433 230 335 Other operating expenses 110 607 9 626 120 233 Depreciation and amortisation expenses 24 202 626 24 828 Operating profit 177 310 18 886 196 196 Own productsThird-party productsTotal Segment revenue, expense, and EBIT split 2024 (amount in NOK 1 000)FY 2024FY 2024FY 2024Total revenue 472 778 89 821 562 599 Cost of materials 65 899 47 781 113 680 Salary and social expenses 164 945 20 168 185 113 Other operating expenses 99 858 8 362 108 220 Depreciation and amortisation expenses 23 803 707 24 510 Operating profit 118 273 12 803 131 076",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__25": {
"value": "NOTE 1 REVENUEMedistim uses the 5-step model as a basis for income recognition. Based on the contract model applied and the obligations in the contract, the price is determined and allocated. Depending on the first 4 steps, income recognition is initiated. The different ways of income recognition are described in detail below. Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount that reflects the consideration to which the group expects to be entitled in exchange for those goods or services. Group revenue can be split into three different categories that have different risk and return on investment profile. The split is according to the company\u2019s internal reporting structure. The categories are as follows: 1. Revenue from sale of capital equipment (MiraQ) and consumable (probes) 2. Revenue from lease of equipment (MiraQ and probes)3. Distribution and sales of third-party productsCategories 1 and 2 cover the same equipment (MiraQ system) and consumables (probes). These are the products that are developed and produced by Medistim and is distributed through local partners unless Medistim has local representation. 1. Sales of capital equipment and consumables:The sale of equipment and the sale of consumables are considered separate performance obligations. Determination of when the performance obligation is considered fulfilled varies with shipping and delivery terms that decide the timing of when the customer takes control over the goods. Standard delivery terms are either EXW or FCA. With EXW terms control is transferred when products are shipped from the factory. With FCA terms customer control is transferred when products are delivered at customer site. Revenue is for both delivery terms recognized at point in time.Payment terms vary from 30 to 90 days. The group provides warranties for general repairs of defects that existed at the time of sale. This is considered an ordinary assurance type warranty, and not a separate performance obligation. A warranty provision is recognized, see \u201cNote 21 Related party transactions\u201d. In addition, service contracts / extended warranty options can be arranged. Revenue related to these contracts are recognized on straight line basis over the duration of the contract.2. Revenue from lease of equipment and probes:The group has a range of contracts related to leases of equipment and probes and can be split in two categories: \u2022 Payment per procedures \u2022 Lease of equipment and sale / lease of probesPayment per procedure:Under this model, the equipment and probes are placed at the customer site free of charge. For the customer to be able to use the equipment a procedure (smart card) must be purchased. One procedure equals the right to use the equipment for one surgery. When the customer purchases the smart card that makes the system available for use.The agreement is considered a lease with variable lease payments. Revenue is variable and recognized based on the actual use of the equipment and probes as this represents the pattern that the benefit from the use of the equipment and probes is diminished.Flow customers purchase a flow procedure, while flow and imaging customers purchase both a flow procedure and an imaging procedure. It is therefore a split of revenue between flow procedures and imaging procedures. Revenue is recognized as described above. The customer is dependent upon the smartcard to open the equipment and probe for use. The agreements are operational since equipment is returned when the agreement expires. The individual agreement contains a minimum use clause. The duration of the agreement is 1-3 years, but divided into 12-month cycles, so minimum usage applies for 12 months at a time. If minimum usage is not achieved, Medistim has the right to extract the equipment from the customer site. Lease of systems and sales/lease of probes:Under this model, the customer leases the system and purchases probes when needed. The system revenue is recognized on a straight-line basis over the lease term. Probe revenue is recognized when the probe is delivered to the customer.When probes are leased the expected probe consumption according to the contract is recognized on straight line basis but on a regular adjusted for actual probe consumption.Other terms in the agreements:If a customer with a pay per procedure or lease agreement does not handle the equipment properly, the customer is liable towards Medistim to compensate for the damage and repair. It happens that customers, after too low consumption, want to keep the equipment. In such cases, the customer may purchase the equipment. In this case, this is recognized as a system sale.Split of revenue between coronary surgery and vascular surgery:The company has in addition to coronary surgery a strategy and focusses on vascular surgery. The principles for guiding and quality assurance within vascular surgery are similar to the need within coronary surgery. Within coronary surgery, the surgeon\u2019s focus is to supply sufficient blood to the heart. Within vascular surgery, the focus is to supply blood flow in other parts in the body or organs. The vascular market is an opportunity with a market size even larger than coronary surgery. It is therefore natural to report sales split between cardiac surgery and vascular surgery. Geographic sales split:Geographical sales split is monitored to be able to follow the development in sales in AMERICAS, APAC and EMEA. This split is natural since each region is managed accordingly. 3. Third-party sales:In Scandinavia, Medistim acts as a distributor for several manufacturers within the health-care sector. Sale of other third-party medical equipment is recognized when the equipment is delivered to the customer. Payment from customers is mainly due within 30 days.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__30": {
"value": "NOTE 2 SEGMENTSThe group\u2019s activities are divided into strategic business units that are organized and managed separately. The group is organized, for management purposes, in two divisions dependent upon products and services. The segments are identified based upon different risks and return on investment profile. The division is also in accordance with the group\u2019s internal reporting structure. The main divisions are sale of own products and sale of third-party products. Sales of own products have two business models, the capital model and the lease model. The segment reporting is similar to the internal reports that are given to the decision makers in the company. Focus in the reporting is sales in NOK for the respective segments.Transactions between internal business units are performed at market terms. All transactions between the segments are eliminated.Own Products: Medistim sells its own products either through a lease or as capital. Medistim has a flexible business model in the US and leaves it up to the customer whether they want to lease the equipment or purchase the capital equipment and buy probes as consumable. The lease model in the USA has been successful since it does not demand upfront capital to have the equipment available. However, several customers prefer to invest in the equipment and purchase probes as consumables and Medistim promotes both solutions. Medistim has direct representation in the USA, which makes it manageable to handle the lease model properly. Medistim only offers the lease option in direct markets. In recent years, the lease options have also been introduced in Spain and UK. Lease revenue outside the US is at a moderate level.There are only minor transactions between the segments and it is therefore not presented.Third-party productsDistribution and sale of third-party products is a separate segment. The group sells medical devices from third party manufacturers in Norway, Sweden and Denmark. The product portfolio is carefully selected and mainly instruments and consumables within surgery.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__28": {
"value": "NOTE 2 SEGMENTSThe group\u2019s activities are divided into strategic business units that are organized and managed separately. The group is organized, for management purposes, in two divisions dependent upon products and services. The segments are identified based upon different risks and return on investment profile. The division is also in accordance with the group\u2019s internal reporting structure. The main divisions are sale of own products and sale of third-party products. Sales of own products have two business models, the capital model and the lease model. The segment reporting is similar to the internal reports that are given to the decision makers in the company. Focus in the reporting is sales in NOK for the respective segments.Transactions between internal business units are performed at market terms. All transactions between the segments are eliminated.Own Products: Medistim sells its own products either through a lease or as capital. Medistim has a flexible business model in the US and leaves it up to the customer whether they want to lease the equipment or purchase the capital equipment and buy probes as consumable. The lease model in the USA has been successful since it does not demand upfront capital to have the equipment available. However, several customers prefer to invest in the equipment and purchase probes as consumables and Medistim promotes both solutions. Medistim has direct representation in the USA, which makes it manageable to handle the lease model properly. Medistim only offers the lease option in direct markets. In recent years, the lease options have also been introduced in Spain and UK. Lease revenue outside the US is at a moderate level.There are only minor transactions between the segments and it is therefore not presented.Third-party productsDistribution and sale of third-party products is a separate segment. The group sells medical devices from third party manufacturers in Norway, Sweden and Denmark. The product portfolio is carefully selected and mainly instruments and consumables within surgery. Own productsThird-party productsTotal Segment revenue, expense, and EBIT split 2025 (amount in NOK 1 000)FY 2025FY 2025FY 2025Total revenue 598 525 101 242 699 767 Cost of materials 73 504 54 671 128 174 Salary and social expenses 212 902 17 433 230 335 Other operating expenses 110 607 9 626 120 233 Depreciation and amortisation expenses 24 202 626 24 828 Operating profit 177 310 18 886 196 196 Own productsThird-party productsTotal Segment revenue, expense, and EBIT split 2024 (amount in NOK 1 000)FY 2024FY 2024FY 2024Total revenue 472 778 89 821 562 599 Cost of materials 65 899 47 781 113 680 Salary and social expenses 164 945 20 168 185 113 Other operating expenses 99 858 8 362 108 220 Depreciation and amortisation expenses 23 803 707 24 510 Operating profit 118 273 12 803 131 076",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__31": {
"value": "NOTE 3 SPLIT OF COST OF MATERIALSplit of cost of material (amount in NOK 1 000) 2025 2024Change in inventory of third party products 192 65Change of inventory of finished goods Medistim products 13 453 -6 976Raw materials and components used -6 572 -9 007Purchase of third party products 54 479 47 716Purchace of raw material and components 66 623 81 882Total cost of materials 128 174 113 680The inventory change related to salary is included under \u201cChange of inventory of finished Medistim goods\u201d. Change in inventory provision is included under \u201cRaw materials and components used\u201d. See also \u201cNote 14 Inventory\u201d.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__33": {
"value": "NOTE 4 SPLIT OF SALARY EXPENSESSplit of salary expenses (amount in NOK 1 000) 2025 2024Salary 147 233 143 668Employees tax 22 377 20 638Bonus 46 249 12 576Cost for contribution pension plan 9 147 7 241Compensation to the Board 2 628 2 533Other social costs 2 701 -1 543Total salary and social cost 230 335 185 113Employees in Medistim with a pension plan are included in a contribution plan where an agreed percentage of the employee\u2019s salary is paid to the employee pension account. The company\u2019s payment of contributions is expensed in the period it is incurred. For the 108 Norwegian employees there is a contribution plan that covers 5 % of salary up to 7.1G and 15 % of salary between 7.1G and 12G. 1G is the base amount in the social security system. The 25 employees in the US follow a pension plan, a 401 (k) match that covers 4 % of salary. The total cost for the contribution plans was in 2025 MNOK 8.94, while it was MNOK 7.24 in 2024. It is compulsory by law for the company to have a pension plan for its employees in Norway. The pension plans in the company fulfill the obligation in the Norwegian law. Employees outside Norway and US do not have a pension plan.Average number of employees 2025 2024USA 25 24 Germany 5 5 UK 1 1 Canada 2 2 Sweden 2 2 China 5 5 Spain 6 6 Denmark 1 1 Norway 112 108 Total employees 159 154",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__32": {
"value": "NOTE 4 SPLIT OF SALARY EXPENSESSplit of salary expenses (amount in NOK 1 000) 2025 2024Salary 147 233 143 668Employees tax 22 377 20 638Bonus 46 249 12 576Cost for contribution pension plan 9 147 7 241Compensation to the Board 2 628 2 533Other social costs 2 701 -1 543Total salary and social cost 230 335 185 113Employees in Medistim with a pension plan are included in a contribution plan where an agreed percentage of the employee\u2019s salary is paid to the employee pension account. The company\u2019s payment of contributions is expensed in the period it is incurred. For the 108 Norwegian employees there is a contribution plan that covers 5 % of salary up to 7.1G and 15 % of salary between 7.1G and 12G. 1G is the base amount in the social security system. The 25 employees in the US follow a pension plan, a 401 (k) match that covers 4 % of salary. The total cost for the contribution plans was in 2025 MNOK 8.94, while it was MNOK 7.24 in 2024. It is compulsory by law for the company to have a pension plan for its employees in Norway. The pension plans in the company fulfill the obligation in the Norwegian law. Employees outside Norway and US do not have a pension plan.Average number of employees 2025 2024USA 25 24 Germany 5 5 UK 1 1 Canada 2 2 Sweden 2 2 China 5 5 Spain 6 6 Denmark 1 1 Norway 112 108 Total employees 159 154",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__34": {
"value": "Employees in Medistim with a pension plan are included in a contribution plan where an agreed percentage of the employee\u2019s salary is paid to the employee pension account. The company\u2019s payment of contributions is expensed in the period it is incurred. For the 108 Norwegian employees there is a contribution plan that covers 5 % of salary up to 7.1G and 15 % of salary between 7.1G and 12G. 1G is the base amount in the social security system. The 25 employees in the US follow a pension plan, a 401 (k) match that covers 4 % of salary. The total cost for the contribution plans was in 2025 MNOK 8.94, while it was MNOK 7.24 in 2024. It is compulsory by law for the company to have a pension plan for its employees in Norway. The pension plans in the company fulfill the obligation in the Norwegian law. Employees outside Norway and US do not have a pension plan.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__35": {
"value": "NOTE 5 AUDIT FEEAudit fee for the group (amount in NOK 1 000) 2025 2024Statutory Audit 1 735 1 504Attestation services 18 16Tax advisory 133 132 Total Audit fee 1 886 1 652 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__37": {
"value": "NOTE 6 PROPERTY, PLANT AND EQUIPMENTProperty, plant and equipment are recorded at cost less accumulated depreciations and write-downs. When an asset is sold, the carrying value of the asset is derecognized and any gain or loss from the sale is recognized in the income statement. Items of property, plant and equipment are depreciated straight line over the estimated useful life from the time it is available for use. Useful life is as follows: \u2022 Machinery and equipment 3-7 years \u2022 Other assets 3-5 yearsProperty, plant and equipment are tested for impairment if there are indications of impairment. If the carrying amount exceeds the assets recoverable amount, being the higher of value in use and fair value less cost of disposal, the asset is written down to the recoverable amount. Depreciation time and method are evaluated on a yearly basis. The assets that are leased to customers are recognized as property, plant and equipment in the balance sheet. Direct cost related to the leasing agreement is added to the carrying amount of the leased assets and is depreciated over the lease term.Property plant and equipment 2025(amount in NOK 1 000) Equipment Other assets Right-of-use assets Total assetsHistorical costBalance 1. January 106 916 40 728 78 116 225 760Additions 3 688 1 804 23 720 29 21231.December 110 603 42 532 101 836 254 972Accumulated depreciation and impairmentBalance 1. January 81 630 28 590 43 758 153 979Depreciation this year 9 266 4 612 8 813 22 691Exchange rate differences 560 539 6 1 08431. December 90 538 32 663 52 565 175 586Book value 20 245 9 869 49 271 79 385Property plant and equipment 2024(amount in NOK 1 000) Equipment Other assets Right-of-use assets Total assetsHistorical costBalance 1. January 103 440 34 587 52 608 190 634Additions 3 476 6 141 25 508 35 12531.December 106 916 40 728 78 116 225 760Accumulated depreciation and impairmentBalance 1. January 74 112 24 252 34 965 133 329Depreciation this year 7 713 4 722 8 791 21 226Exchange rate differences 194 384 -2 57631. December 81 630 28 590 43 758 153 979Book value 25 285 12 138 34 358 71 781Right to use assets",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__36": {
"value": "NOTE 6 PROPERTY, PLANT AND EQUIPMENTProperty, plant and equipment are recorded at cost less accumulated depreciations and write-downs. When an asset is sold, the carrying value of the asset is derecognized and any gain or loss from the sale is recognized in the income statement. Items of property, plant and equipment are depreciated straight line over the estimated useful life from the time it is available for use. Useful life is as follows: \u2022 Machinery and equipment 3-7 years \u2022 Other assets 3-5 yearsProperty, plant and equipment are tested for impairment if there are indications of impairment. If the carrying amount exceeds the assets recoverable amount, being the higher of value in use and fair value less cost of disposal, the asset is written down to the recoverable amount. Depreciation time and method are evaluated on a yearly basis. The assets that are leased to customers are recognized as property, plant and equipment in the balance sheet. Direct cost related to the leasing agreement is added to the carrying amount of the leased assets and is depreciated over the lease term.Property plant and equipment 2025(amount in NOK 1 000) Equipment Other assets Right-of-use assets Total assetsHistorical costBalance 1. January 106 916 40 728 78 116 225 760Additions 3 688 1 804 23 720 29 21231.December 110 603 42 532 101 836 254 972Accumulated depreciation and impairmentBalance 1. January 81 630 28 590 43 758 153 979Depreciation this year 9 266 4 612 8 813 22 691Exchange rate differences 560 539 6 1 08431. December 90 538 32 663 52 565 175 586Book value 20 245 9 869 49 271 79 385Property plant and equipment 2024(amount in NOK 1 000) Equipment Other assets Right-of-use assets Total assetsHistorical costBalance 1. January 103 440 34 587 52 608 190 634Additions 3 476 6 141 25 508 35 12531.December 106 916 40 728 78 116 225 760Accumulated depreciation and impairmentBalance 1. January 74 112 24 252 34 965 133 329Depreciation this year 7 713 4 722 8 791 21 226Exchange rate differences 194 384 -2 57631. December 81 630 28 590 43 758 153 979Book value 25 285 12 138 34 358 71 781Right to use assets",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__39": {
"value": "Property, plant and equipment are recorded at cost less accumulated depreciations and write-downs. When an asset is sold, the carrying value of the asset is derecognized and any gain or loss from the sale is recognized in the income statement. Items of property, plant and equipment are depreciated straight line over the estimated useful life from the time it is available for use. Useful life is as follows: \u2022 Machinery and equipment 3-7 years \u2022 Other assets 3-5 yearsProperty, plant and equipment are tested for impairment if there are indications of impairment. If the carrying amount exceeds the assets recoverable amount, being the higher of value in use and fair value less cost of disposal, the asset is written down to the recoverable amount. Depreciation time and method are evaluated on a yearly basis. The assets that are leased to customers are recognized as property, plant and equipment in the balance sheet. Direct cost related to the leasing agreement is added to the carrying amount of the leased assets and is depreciated over the lease term.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__38": {
"value": "Property, plant and equipment are recorded at cost less accumulated depreciations and write-downs. When an asset is sold, the carrying value of the asset is derecognized and any gain or loss from the sale is recognized in the income statement. Items of property, plant and equipment are depreciated straight line over the estimated useful life from the time it is available for use. Useful life is as follows: \u2022 Machinery and equipment 3-7 years \u2022 Other assets 3-5 yearsProperty, plant and equipment are tested for impairment if there are indications of impairment. If the carrying amount exceeds the assets recoverable amount, being the higher of value in use and fair value less cost of disposal, the asset is written down to the recoverable amount. Depreciation time and method are evaluated on a yearly basis. The assets that are leased to customers are recognized as property, plant and equipment in the balance sheet. Direct cost related to the leasing agreement is added to the carrying amount of the leased assets and is depreciated over the lease term.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__40": {
"value": "Note 7 Right to use assets\u201d for details.SecurityEquipment and other assets is pledged as security as of 31.12.2025. The security is related to bank guarantees, guarantee towards landlord for rent and hedging credit facility. The group\u2019s bank had the same security as of 31.12.2024. NOTE 7 RIGHT TO USE ASSETS Right to use assetsThe company is renting offices in \u00d8kernveien 94 in Oslo, Bromsveien 17 in Horten, in 14000 25ave. N. Suite 108 in Plymouth in Minneapolis, Minnesota, USA, 10-2 Gobanacho, Chiyoda-k, Tokyo, Japan and 515 Dongfeng Middle road, Yuexio District, Guangzhou, China. In Oslo and in Horten the rental agreement expires in 2030 and 2033 respectively. In the USA, the rental agreement expires year-end 2030. In Japan the rental expires year end 2027 and in China the rent expires year end 2026. The rent is adjusted yearly according to National indexes for goods and services. The lease in Japan and China may be prolonged, but It is at present uncertain whether these leases will be prolonged. The group also leases office equipment and cars. The longest remaining lease term for office equipment and cars is until December 2029.Medistim have some other leases that are minor and not included in the balance sheet as right to use assets and liabilities. The company recognizes a lease liability and a right-of-use asset for leases with a duration of more than 12 months, provided that the underlying asset is not of low value. The lease liability is the present value of the lease payment over the lease term. Lease payment includes fixed payments and variable lease payments that depend on an index or a rate. The lease term is the non-cancellable period of the lease together periods covered by an option to extend the lease when the exercise of the option is reasonably certain. Right-of-use assets are depreciated over the shortest of the lease term and useful life. Depreciation of right-of-use assets is presented together with other depreciation in the income statement. Lease payments are allocated between installments and interest based on a constant periodic rate of interest being the interest used to calculate the lease liability. The interest expense is presented as a financial expense in the income statement. Alternative intereste rate is used for the lease agreements.Leased assets are recorded in the balance sheet with a corresponding liability and the lease expense recorded as depreciation and interest expense. Medistim\u2019s leased assets with right to use and liabilities are shown in the following table. Right-of-use assets and lease liabilities 2025 (amount in NOK 1 000)Machinery and Right-of-use assets Buildingsequipment Vehicles 2025 Recognition of right to use of asset 1 January 31 820 81 2 462 34 363 Addition of right-of-use assets, CPI adjustments and other reassessment 21 879 - 1 841 23 720 Amortization -7 564 - 81 - 1 168 -8 813 Carrying amount of right-of-use assets 31. December 46 135 0 3 135 49 270 Lower of remaining lease term or economic life 4-8 years 2-5 years 1-5 yearsDepreciation method Linear Linear LinearLease liabilitiesUndiscounted lease liabilities and maturity of cash outflowsLess than 1 year 10 398 - 1 799 12 197 1-2 years 10 580 - 1 544 12 124 3-4 years 10 444 - 1 264 11 708 4-5 years 10 787 - 10 787 More than 5 years 14 345 - - 14 345 Total undiscounted lease liabilities at 31 December 56 554 - 4 607 61 161 Summary of the lease liabilities in the financial statements Statement of: Lease liabilities as of January 1st 34 363 New lease liabilities recognized in the year 23 720 Lease payments Cash flows -9 357Interest expense on lease liabilities Income statement 544 Total lease liabilities at 31. December 49 270 Non-current lease liabilities Financial position 11 593 Current lease liabilities Financial position 37 677 Total cash outflows for leases Cash flows 9 357 Right-of-use assets and lease liabilities 2024 (amount in NOK 1 000)Machinery and Right-of-use assets Buildingsequipment Vehicles 2024 Recognition of right to use of asset 1 January 15 355 203 2 085 17 642 Addition of right-of-use assets, CPI adjustments and other reassessment 23 070 - 2 438 25 513 Amortization 6 609 122 2 060 8 791 Carrying amount of right-of-use assets 31. December 31 815 81 2 463 34 364 Lower of remaining lease term or economic life 4-8 years 2-5 years 1-5 yearsDepreciation method Linear Linear LinearLease liabilitiesUndiscounted lease liabilities and maturity of cash outflowsLess than 1 year 8 134 129 1 260 9 523 1-2 years 7 559 - 861 8 420 3-4 years 7 272 - 629 7 901 4-5 years 6 353 - 314 6 667 More than 5 years 4 455 - - 4 455 Total undiscounted lease liabilities at 31 December 33 773 129 3 064 36 966 Summary of the lease liabilities in the financial statementsStatement of: Lease liabilities as of January 1st 17 642 New lease liabilities recognized in the year 25 513 Lease payments Cash flows -9 115Interest expense on lease liabilities Income statement 324 Total lease liabilities at 31. December 34 364 Non-current lease liabilities Financial position 25 059 Current lease liabilities Financial position 9 305 Total cash outflows for leases Cash flows 9 115",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__42": {
"value": "Right to use assetsThe company is renting offices in \u00d8kernveien 94 in Oslo, Bromsveien 17 in Horten, in 14000 25ave. N. Suite 108 in Plymouth in Minneapolis, Minnesota, USA, 10-2 Gobanacho, Chiyoda-k, Tokyo, Japan and 515 Dongfeng Middle road, Yuexio District, Guangzhou, China. In Oslo and in Horten the rental agreement expires in 2030 and 2033 respectively. In the USA, the rental agreement expires year-end 2030. In Japan the rental expires year end 2027 and in China the rent expires year end 2026. The rent is adjusted yearly according to National indexes for goods and services. The lease in Japan and China may be prolonged, but It is at present uncertain whether these leases will be prolonged. The group also leases office equipment and cars. The longest remaining lease term for office equipment and cars is until December 2029.Medistim have some other leases that are minor and not included in the balance sheet as right to use assets and liabilities. The company recognizes a lease liability and a right-of-use asset for leases with a duration of more than 12 months, provided that the underlying asset is not of low value. The lease liability is the present value of the lease payment over the lease term. Lease payment includes fixed payments and variable lease payments that depend on an index or a rate. The lease term is the non-cancellable period of the lease together periods covered by an option to extend the lease when the exercise of the option is reasonably certain. Right-of-use assets are depreciated over the shortest of the lease term and useful life. Depreciation of right-of-use assets is presented together with other depreciation in the income statement. Lease payments are allocated between installments and interest based on a constant periodic rate of interest being the interest used to calculate the lease liability. The interest expense is presented as a financial expense in the income statement. Alternative intereste rate is used for the lease agreements.Leased assets are recorded in the balance sheet with a corresponding liability and the lease expense recorded as depreciation and interest expense. Medistim\u2019s leased assets with right to use and liabilities are shown in the following table.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__41": {
"value": "Right-of-use assets and lease liabilities 2025 (amount in NOK 1 000)Machinery and Right-of-use assets Buildingsequipment Vehicles 2025 Recognition of right to use of asset 1 January 31 820 81 2 462 34 363 Addition of right-of-use assets, CPI adjustments and other reassessment 21 879 - 1 841 23 720 Amortization -7 564 - 81 - 1 168 -8 813 Carrying amount of right-of-use assets 31. December 46 135 0 3 135 49 270 Lower of remaining lease term or economic life 4-8 years 2-5 years 1-5 yearsDepreciation method Linear Linear LinearLease liabilitiesUndiscounted lease liabilities and maturity of cash outflowsLess than 1 year 10 398 - 1 799 12 197 1-2 years 10 580 - 1 544 12 124 3-4 years 10 444 - 1 264 11 708 4-5 years 10 787 - 10 787 More than 5 years 14 345 - - 14 345 Total undiscounted lease liabilities at 31 December 56 554 - 4 607 61 161 Summary of the lease liabilities in the financial statements Statement of: Lease liabilities as of January 1st 34 363 New lease liabilities recognized in the year 23 720 Lease payments Cash flows -9 357Interest expense on lease liabilities Income statement 544 Total lease liabilities at 31. December 49 270 Non-current lease liabilities Financial position 11 593 Current lease liabilities Financial position 37 677 Total cash outflows for leases Cash flows 9 357 Right-of-use assets and lease liabilities 2024 (amount in NOK 1 000)Machinery and Right-of-use assets Buildingsequipment Vehicles 2024 Recognition of right to use of asset 1 January 15 355 203 2 085 17 642 Addition of right-of-use assets, CPI adjustments and other reassessment 23 070 - 2 438 25 513 Amortization 6 609 122 2 060 8 791 Carrying amount of right-of-use assets 31. December 31 815 81 2 463 34 364 Lower of remaining lease term or economic life 4-8 years 2-5 years 1-5 yearsDepreciation method Linear Linear LinearLease liabilitiesUndiscounted lease liabilities and maturity of cash outflowsLess than 1 year 8 134 129 1 260 9 523 1-2 years 7 559 - 861 8 420 3-4 years 7 272 - 629 7 901 4-5 years 6 353 - 314 6 667 More than 5 years 4 455 - - 4 455 Total undiscounted lease liabilities at 31 December 33 773 129 3 064 36 966 Summary of the lease liabilities in the financial statementsStatement of: Lease liabilities as of January 1st 17 642 New lease liabilities recognized in the year 25 513 Lease payments Cash flows -9 115Interest expense on lease liabilities Income statement 324 Total lease liabilities at 31. December 34 364 Non-current lease liabilities Financial position 25 059 Current lease liabilities Financial position 9 305 Total cash outflows for leases Cash flows 9 115",
"dimensions": {
"concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__43": {
"value": "NOTE 8 OTHER OPERATING EXPENSESOther Operating expenses (amount in NOK 1 000) 2025 2024Office expenses 4 828 2 185 Travel cost 20 774 16 478 Marketing 8 705 9 875 Consultants 42 695 40 896 Insurance 3 343 4 034 Freight 6 067 4 369 Communication 1 551 1 384 IT cost 23 570 19 396 Other 8 700 9 604 Total operating expenses 120 232 108 220",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__44": {
"value": "NOTE 9 FINANCIAL INCOME AND EXPENSES As of 31.12.2025, the company had MNOK 49.3 in liability related to lease contracts shown in \u201cNote 7 Right to use assets\u201d. Additional cash in the group gave interest revenue of TNOK 5 003. Other finance income and expenses was realized or unrealized gains or losses towards foreign currency. Financial income and expenses are shown below. See \u201cNote 20 Financial Risk\u201d for comment about financial risks and exposure.Other Operating expenses (amount in NOK 1 000) 2025 2024Interest income 5 003 4 569 Other financial income 1 473 691 Gains on foreign exchange 21 022 6 239 Total financial income 27 498 11 499 Loss on foreign exchange -10 615 -7 870Other financial expenses -6 230 -490Total financial expenses -16 845 -8 329Net finance 10 653 3 170",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__45": {
"value": "Other Operating expenses (amount in NOK 1 000) 2025 2024Interest income 5 003 4 569 Other financial income 1 473 691 Gains on foreign exchange 21 022 6 239 Total financial income 27 498 11 499 Loss on foreign exchange -10 615 -7 870Other financial expenses -6 230 -490Total financial expenses -16 845 -8 329Net finance 10 653 3 170",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__46": {
"value": "Other Operating expenses (amount in NOK 1 000) 2025 2024Interest income 5 003 4 569 Other financial income 1 473 691 Gains on foreign exchange 21 022 6 239 Total financial income 27 498 11 499 Loss on foreign exchange -10 615 -7 870Other financial expenses -6 230 -490Total financial expenses -16 845 -8 329Net finance 10 653 3 170",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__48": {
"value": "NOTE 10 INCOME TAX Income tax (amount in NOK 1 000) 2025 2024Current income tax charge 47 440 34 398Deferred tax expense 200 -3 984Tax expense reported in statement of profit or Loss 47 639 30 414Reconciling tax expense towards income before taxTax expense for the year 47 639 30 41422 % of income before tax 42 649 33 862Change in deferred tax, temporary differences 200 -3 984 Permanent differences and different tax rates -4 990 3 448Calculation of effective tax rateExpected income tax at tax rate 22 % in Norway 42 649 33 862Foreign tax rate differences 2 801 -3 448 Income tax expense 47 639 30 414Effective income tax rate 23.0 % 22.7 %Payable tax in statement of financial positionIncome tax expense 47 639 33 623Prepaid tax -5 449 -4 867 Change deferred tax asset 200 - Income tax payable 42 389 27 375Specification of deferred taxDifference in values:Non current assets -5 232 781Current assets -36 859 -42 012Other obligations 178 223Total differences -41 913 -41 008Deferred tax asset 22 % -9 221 -9 022The tax expense in the income statement includes both payable taxes for the period and changes in deferred tax. Deferred tax is calculated based on temporary differences between tax values and carrying amount of assets and liabilities. Tax payable and deferred tax is recorded against equity if the transaction is an equity transaction.The deferred tax asset in the balance sheet is based upon future utilization of deductible temporary differences. There is no time limitation for utilization of the temporary differences. Tax rates in Germany and in the US are different from Norwegian rates. The difference in tax rates gives an average tax rate of 23.1 % in 2025. Medistim has over several years shown solid profit and it\u2019s the company\u2019s assessment that it is likely that tax assets will be utilized in the future.Tax expense for the group is geographically split as follows (amount in NOK 1 000) 2025 2024Norway 43 843 24 365Germany 2 220 2 323USA 873 2 236Spain 189 1 085Denmark 514 405Total tax expense for the group 47 639 30 414",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__47": {
"value": "NOTE 10 INCOME TAX Income tax (amount in NOK 1 000) 2025 2024Current income tax charge 47 440 34 398Deferred tax expense 200 -3 984Tax expense reported in statement of profit or Loss 47 639 30 414Reconciling tax expense towards income before taxTax expense for the year 47 639 30 41422 % of income before tax 42 649 33 862Change in deferred tax, temporary differences 200 -3 984 Permanent differences and different tax rates -4 990 3 448Calculation of effective tax rateExpected income tax at tax rate 22 % in Norway 42 649 33 862Foreign tax rate differences 2 801 -3 448 Income tax expense 47 639 30 414Effective income tax rate 23.0 % 22.7 %Payable tax in statement of financial positionIncome tax expense 47 639 33 623Prepaid tax -5 449 -4 867 Change deferred tax asset 200 - Income tax payable 42 389 27 375Specification of deferred taxDifference in values:Non current assets -5 232 781Current assets -36 859 -42 012Other obligations 178 223Total differences -41 913 -41 008Deferred tax asset 22 % -9 221 -9 022The tax expense in the income statement includes both payable taxes for the period and changes in deferred tax. Deferred tax is calculated based on temporary differences between tax values and carrying amount of assets and liabilities. Tax payable and deferred tax is recorded against equity if the transaction is an equity transaction.The deferred tax asset in the balance sheet is based upon future utilization of deductible temporary differences. There is no time limitation for utilization of the temporary differences. Tax rates in Germany and in the US are different from Norwegian rates. The difference in tax rates gives an average tax rate of 23.1 % in 2025. Medistim has over several years shown solid profit and it\u2019s the company\u2019s assessment that it is likely that tax assets will be utilized in the future.Tax expense for the group is geographically split as follows (amount in NOK 1 000) 2025 2024Norway 43 843 24 365Germany 2 220 2 323USA 873 2 236Spain 189 1 085Denmark 514 405Total tax expense for the group 47 639 30 414",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__51": {
"value": "The tax expense in the income statement includes both payable taxes for the period and changes in deferred tax. Deferred tax is calculated based on temporary differences between tax values and carrying amount of assets and liabilities. Tax payable and deferred tax is recorded against equity if the transaction is an equity transaction.The deferred tax asset in the balance sheet is based upon future utilization of deductible temporary differences. There is no time limitation for utilization of the temporary differences. Tax rates in Germany and in the US are different from Norwegian rates. The difference in tax rates gives an average tax rate of 23.1 % in 2025.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__50": {
"value": "The tax expense in the income statement includes both payable taxes for the period and changes in deferred tax. Deferred tax is calculated based on temporary differences between tax values and carrying amount of assets and liabilities. Tax payable and deferred tax is recorded against equity if the transaction is an equity transaction.The deferred tax asset in the balance sheet is based upon future utilization of deductible temporary differences. There is no time limitation for utilization of the temporary differences. Tax rates in Germany and in the US are different from Norwegian rates. The difference in tax rates gives an average tax rate of 23.1 % in 2025.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__49": {
"value": "The deferred tax asset in the balance sheet is based upon future utilization of deductible temporary differences. There is no time limitation for utilization of the temporary differences. Tax rates in Germany and in the US are different from Norwegian rates. The difference in tax rates gives an average tax rate of 23.1 % in 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__52": {
"value": "NOTE 11 EARNING PER SHAREEarnings per share 2025 2024Profit for the year in TNOK 159 210 103 832Average numbers of shares outstanding Average number of shares used in basic EPS 18 276 358 18 314 219Effect of share incentive plan - - Average numbers of shares used in diluted EPS 18 276 358 18 314 219Earnings per share in NOKOrdinary 8.71 5.67Diluted 8.71 5.67Paid dividend in TNOK 109 465 82 414 Dividend per share in NOK 6.00 6.00Suggested dividend per share in NOK 8.00 6.00The company has only one class of shares. Ordinary earnings per share is calculated as the relation between profits for the year that are allocated to ordinary shareholders divided with average number of shares outstanding. Treasury shares are not included, and average number of treasury shares are excluded from the calculation. In 2025, there were share options to CEO. The share option plan to CEO is described under \u201cRemuneration of executive personnel\u201d on page 43 and \u201cNote 21 Related party transactions\u201d. By year-end the company had 54 492 own shares.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__53": {
"value": "Earnings per share 2025 2024Profit for the year in TNOK 159 210 103 832Average numbers of shares outstanding Average number of shares used in basic EPS 18 276 358 18 314 219Effect of share incentive plan - - Average numbers of shares used in diluted EPS 18 276 358 18 314 219Earnings per share in NOKOrdinary 8.71 5.67Diluted 8.71 5.67Paid dividend in TNOK 109 465 82 414 Dividend per share in NOK 6.00 6.00Suggested dividend per share in NOK 8.00 6.00",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__54": {
"value": "6.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f0__s7__7__55": {
"value": "6.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f0__s7__6__56": {
"value": "8.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f0__s7__7__57": {
"value": "6.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f0__s7__6__59": {
"value": "NOTE 12 INTANGIBLE ASSETS Product technology and additions, goodwill and license agreementIntangible assets are recognized in the balance sheet if it is probable that the future economic benefits will flow to the company, and the cost of the asset can be measured reliably. Intangible assets with finite economic life are measured at cost less accumulated amortization and write-downs. Amortization is done on a straight-line basis over expected lifetime. The amortization period and method are reviewed on a yearly basis. Intangible assets with indefinite useful life are not amortized but tested for impairment at least annually. Research and development:Research cost is expensed as incurred. Cost to internal development of technology or software is capitalized as an intangible asset when it is demonstrated that: \u2022 It is technically feasible to complete the asset \u2022 The company has the resources to complete the project \u2022 The product will generate future economic benefits \u2022 Expenditure can be reliably measured. Cost capitalized include materials, salary and social expenses and other expenses that can be allocated to the development of the asset. Internally developed intangible assets are amortized on a straight-line basis over the expected useful life. Amortization starts when the asset is available for use. Intangible assets not ready for use are tested for impairment on a yearly basis. Capitalized development costs are written down when a new product is ready for sale, or an improved product is ready for sale. Internally developed intangible assets are tested for impairment on a regular basis by discounting expected cash flow generated from the asset. If the discounted value is lower than the carrying amount the asset is written down. Capitalized cost related to development of own products are depreciated on a straight-line basis over expected lifetime. Expected lifetime varies from 3 to 8 years. Development cost related to technology and software has been recognized as an intangible asset because Medistim can demonstrate technological feasibility for the asset to be available for sale for both existing products and new products. The revenue potential for the projects exceeds the investment. The balance sheet value as of 31.12.2025 was MNOK 69.2. The estimates that form the basis for the intangible asset are performed by the management of the company, and there will always be a level of uncertainty in relation to the assessments that are performed on future revenue for future products. Capitalized development costs are depreciated over 3 to 8 years. 8 years is used if it is a new product on a new technological platform that creates the basis for a new generation of products. Based upon a platform or new generation of products there will be further developments and improvements. These enhancements of the products are depreciated over 3 years because of rapid technological development. Within 3 years, it is assumed that parts or all of existing technology are updated.In 2025, MNOK 24.7 of product technology additions, was recognized in the balance sheet related to MiraQ products. The MiraQ platform forms the basis for future models from Medistim. All development activities are performed in the parent company. Product under Technology & Intangible assets 2025 (amount in NOK 1 000)developmentdevelopment cost Goodwill IT Total intangibleHistoric cost 01.01 43 805 81 928 14 128 - 139 861External additions under development 12 332 - - 10 034 22 366SkatteFunn -3 476 - - - -3 476Internal additions under development 8 628 - - - 8 628Historic cost 31.12 61 289 81 928 14 128 10 034 167 379Accumulated depreciations and write downs Accumulated depreciation and amortization expense - 79 144 - - 79 144Depreciations for the year - 2 137 - - 2 137Total depreciation as of 31.12 - 81 281 - - 81 281Carrying amount 31.12 61 289 647 14 128 10 034 86 098Product under Technology & Intangible assets 2024 (amount in NOK 1 000)developmentdevelopment cost Goodwill Total intangibleHistoric cost 01.01 25 178 81 928 14 128 121 234 External additions under development 7 609 - - 7 609 Internal additions under development 11 018 - - 9 637Historic cost 31.12 43 805 81 928 14 128 139 861Accumulated depreciations and write downs Accumulated depreciation and amortization expense - 75 860 - 75 860 Depreciations for the year - 3 284 - 3 284 Total depreciation as of 31.12 - 79 144 - 79 144 Carrying amount 31.12 42 805 2 784 14 128 60 717Intangible assets are depreciated on a straight-line basis over the useful life. Useful life for capitalized product development is 3 to 8 years.Product technologyProbes to vascular surgery \u2013 the PV probe and 4th generation of systems; the MiraQ:The remaining book value of these products by 31.12.2025 was TNOK 649. However, the technology and the products are still relevant. Within vascular surgery, there is a corresponding need to measure blood flow in the same manner as within cardiac surgery. The market in vascular surgery is large, and it is performed about 1 300 000 procedures annually. In comparison, about 700 000 procedures are performed per year within cardiac surgery. This is a significant market where Medistim can customize its solution with a modest investment. The MiraQ platform that represents Medistim\u2019s 4th generation of systems within flow measurement and imaging to ensure quality and guiding during surgery. The platform has a flexibility that will allow customer adaption and new applications. The technological improvements have secured and strengthened Medistim\u2019s leading position. The MiraQ is the platform for all Medistim solutions. Additions under development:This is related to the development of new cardiac flow probes. The aim is to modernize design for the user to make it easier to use but also develop a design that is more efficient to have in production. Medistim has several years of experience with in-house production and input from customers on a better design on the probe for the user. With this extensive experience and knowledge, it is likely that a new probe will be developed with success. In 2025 MNOK 15.3 was invested in the project and book value by year end 2025 was MNOK 33.2.The next generation of software within both cardiac segment and vascular segment was under development during 2025. The new software has a new user interface and tools to aid the interpretation of the results. Medistim\u2019s Innovation team has, together with Key Opinion Leaders tested several prototypes to identify the preferred solution. In 2025 MNOK 4.7 was invested in the software project and book value by year end 2025 was MNOK 25.7.Medistim needs to be compliant with the new Medical Device Regulation (MDR) In 2025, MNOK 0.2 was invested in making Medistim MDR compliant and book value at year end 2025 was MNOK 2.7 in addition to several other product improvements amounting to MNOK 2.3. In the table above additions under development are shown under product under development.Summary product technologyIn total MNOK 19.4 of the R & D expenses was recorded in the P & L in 2025. Similar expense was MNOK 16.4 in 2024. With MNOK 22.9 recognized as asset a total of MNOK 42.4 was used in R & D in 2025. Comparable number for 2024 was MNOK 18.6 recognized as asset and total used in R&D was MNOK 35. Medistim received MNOK 3.3 in SkatteFunn funds in 2025 and MNOK 1.4 in 2024.In the estimates used to test for impairment, the 3-year strategy plan is used with a discount rate of 15.5 %. See comment under goodwill with regard to discount rate. GoodwillA yearly test of values is done for the cash flow generating units that has a goodwill value in the balance sheet. Goodwill (amount in NOK 1 000) 2025 2024Acquisition of Medistim Norge AS and Kir-Op AS 14 128 14 128Total goodwill 14 128 14 128 A test of values is performed by estimating the cash flow for Medistim Norge AS. This is estimated using the company\u2019s budget for 2026 and 3-year strategy plan for the years 2027 to 2029 with the assumption of 2 % growth in 2030 compared to 2029. Cash flows for more than five years are estimated by using Gordon\u2019s growth formula with a 2 % growth in the terminal year. The cash flow is discounted using 15.5 % discount rate. This includes an additional yield of 9.7 % compared to risk free interest. The value of the discounted cash flow exceeded the recorded book value in the balance sheet and there was no need for a write down of goodwill.The estimates in the tests are most sensitive to changes in the following parameters: \u2022 Maintaining market share and product lines \u2022 Maintaining margins and keep competitive prices \u2022 Level of minimum return on investment \u2022 Future growth \u2022 Employee know-howMaintaining market share and product lines:Within the medical device industry there are major investments made in the development of products. Medistim Norge has certain product lines that have a large portion of total sales. Medistim Norge\u2019s financial situation will be affected if a new product was released in the market that would replace existing key products, and Medistim Norge is not distributor for the new product. The company would also be affected if a supplier changes distributor or chooses to go direct in the Norwegian market. For this reason it is important for the company to maintain know-how and performance to secure key product lines. It is equally important that the company is able to see trends and take in new products with future potential. The largest product line for the company has 20 % of total sales. If this product line is lost together with another line that is 5 \u2013 10 % of total sales, all goodwill needs to be written down.Maintain margins and keep competitive prices:Medistim Norge AS largest customers are Norwegian hospitals. The hospitals are continuously improving their purchasing routines and purchasing is centralized and professionalized. This increases the demand for better quality and prices from the suppliers. The company\u2019s ability to maintain prices by offering quality products and services is crucial in the competition for future contracts. The company is well connected to its suppliers and when the competition increases the suppliers contribute by lowering their prices. However, it is not realistic to expect that the suppliers will compensate for all of the reduction in prices. The company\u2019s experience is that about 50 % of the price change is covered by the suppliers in an increased competitive situation. A price reduction of 10 % without any compensation from the suppliers is the break-even level for write-down of goodwill. Weighted average capital cost (WACC):The company uses a WACC that is equal to risk-free interest with an addition of a risk premium. This level is evaluated on a yearly basis and a change in the WACC could affect the evaluation of the intangible assets. Risk-free interest rate is based on 10-year government bond that at the beginning of the year was 5.8 %. In addition, a risk premium of 9.7 % is added and total discount rate is 15.5 %.Future growth:Sales growth is projected at 2 %\u20135 % over the budget and strategy period, with a terminal growth rate of 2 %. To be able to maintain this increase it is crucial that the company handles existing product lines in an effective manner and that the company is able to identify and get distribution agreements for new product lines that create more business than lost product lines. Employee know-how:Medistim Norge has over the years built a competence within the medical device industry and distribution. It is essential that this know-how is updated and passed on to new employees.Sensitivity analysis:With the assumption used in the impairment test, the recoverable amount exceeds the carrying amount with MNOK 93.5 (\u00abheadroom\u00bb), and no impairment loss is recognized. Operating margin and growth is based upon historic achieved margin and sales growth. In the estimates the budget and the projections from the 3-year strategy update is used. The operating margin in the projections vary between 14.9 % and 15.7 %. Sales growth vary between 5 % and 2 %If the operating margin is reduced from 18.0 % to 3.3 % everything else equal, carrying amount may require an evaluation of impairment loss. A change in the discount rate from 15.5 % to 61.0 % everything else equal, goodwill value is defended by the test. See overview below.Discount rate 15.5 % 38.0 % 61.0 %Headroom in MNOK 127.5 46.6 26.3Operating margin 18.0 % 7.7 % 3.5 %Headroom in MNOK 127.5 13.4 -3.2",
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"value": "NOTE 12 INTANGIBLE ASSETS Product technology and additions, goodwill and license agreementIntangible assets are recognized in the balance sheet if it is probable that the future economic benefits will flow to the company, and the cost of the asset can be measured reliably. Intangible assets with finite economic life are measured at cost less accumulated amortization and write-downs. Amortization is done on a straight-line basis over expected lifetime. The amortization period and method are reviewed on a yearly basis. Intangible assets with indefinite useful life are not amortized but tested for impairment at least annually. Research and development:Research cost is expensed as incurred. Cost to internal development of technology or software is capitalized as an intangible asset when it is demonstrated that: \u2022 It is technically feasible to complete the asset \u2022 The company has the resources to complete the project \u2022 The product will generate future economic benefits \u2022 Expenditure can be reliably measured. Cost capitalized include materials, salary and social expenses and other expenses that can be allocated to the development of the asset. Internally developed intangible assets are amortized on a straight-line basis over the expected useful life. Amortization starts when the asset is available for use. Intangible assets not ready for use are tested for impairment on a yearly basis. Capitalized development costs are written down when a new product is ready for sale, or an improved product is ready for sale. Internally developed intangible assets are tested for impairment on a regular basis by discounting expected cash flow generated from the asset. If the discounted value is lower than the carrying amount the asset is written down. Capitalized cost related to development of own products are depreciated on a straight-line basis over expected lifetime. Expected lifetime varies from 3 to 8 years. Development cost related to technology and software has been recognized as an intangible asset because Medistim can demonstrate technological feasibility for the asset to be available for sale for both existing products and new products. The revenue potential for the projects exceeds the investment. The balance sheet value as of 31.12.2025 was MNOK 69.2. The estimates that form the basis for the intangible asset are performed by the management of the company, and there will always be a level of uncertainty in relation to the assessments that are performed on future revenue for future products. Capitalized development costs are depreciated over 3 to 8 years. 8 years is used if it is a new product on a new technological platform that creates the basis for a new generation of products. Based upon a platform or new generation of products there will be further developments and improvements. These enhancements of the products are depreciated over 3 years because of rapid technological development. Within 3 years, it is assumed that parts or all of existing technology are updated.In 2025, MNOK 24.7 of product technology additions, was recognized in the balance sheet related to MiraQ products. The MiraQ platform forms the basis for future models from Medistim. All development activities are performed in the parent company. Product under Technology & Intangible assets 2025 (amount in NOK 1 000)developmentdevelopment cost Goodwill IT Total intangibleHistoric cost 01.01 43 805 81 928 14 128 - 139 861External additions under development 12 332 - - 10 034 22 366SkatteFunn -3 476 - - - -3 476Internal additions under development 8 628 - - - 8 628Historic cost 31.12 61 289 81 928 14 128 10 034 167 379Accumulated depreciations and write downs Accumulated depreciation and amortization expense - 79 144 - - 79 144Depreciations for the year - 2 137 - - 2 137Total depreciation as of 31.12 - 81 281 - - 81 281Carrying amount 31.12 61 289 647 14 128 10 034 86 098Product under Technology & Intangible assets 2024 (amount in NOK 1 000)developmentdevelopment cost Goodwill Total intangibleHistoric cost 01.01 25 178 81 928 14 128 121 234 External additions under development 7 609 - - 7 609 Internal additions under development 11 018 - - 9 637Historic cost 31.12 43 805 81 928 14 128 139 861Accumulated depreciations and write downs Accumulated depreciation and amortization expense - 75 860 - 75 860 Depreciations for the year - 3 284 - 3 284 Total depreciation as of 31.12 - 79 144 - 79 144 Carrying amount 31.12 42 805 2 784 14 128 60 717Intangible assets are depreciated on a straight-line basis over the useful life. Useful life for capitalized product development is 3 to 8 years.Product technologyProbes to vascular surgery \u2013 the PV probe and 4th generation of systems; the MiraQ:The remaining book value of these products by 31.12.2025 was TNOK 649. However, the technology and the products are still relevant. Within vascular surgery, there is a corresponding need to measure blood flow in the same manner as within cardiac surgery. The market in vascular surgery is large, and it is performed about 1 300 000 procedures annually. In comparison, about 700 000 procedures are performed per year within cardiac surgery. This is a significant market where Medistim can customize its solution with a modest investment. The MiraQ platform that represents Medistim\u2019s 4th generation of systems within flow measurement and imaging to ensure quality and guiding during surgery. The platform has a flexibility that will allow customer adaption and new applications. The technological improvements have secured and strengthened Medistim\u2019s leading position. The MiraQ is the platform for all Medistim solutions. Additions under development:This is related to the development of new cardiac flow probes. The aim is to modernize design for the user to make it easier to use but also develop a design that is more efficient to have in production. Medistim has several years of experience with in-house production and input from customers on a better design on the probe for the user. With this extensive experience and knowledge, it is likely that a new probe will be developed with success. In 2025 MNOK 15.3 was invested in the project and book value by year end 2025 was MNOK 33.2.The next generation of software within both cardiac segment and vascular segment was under development during 2025. The new software has a new user interface and tools to aid the interpretation of the results. Medistim\u2019s Innovation team has, together with Key Opinion Leaders tested several prototypes to identify the preferred solution. In 2025 MNOK 4.7 was invested in the software project and book value by year end 2025 was MNOK 25.7.Medistim needs to be compliant with the new Medical Device Regulation (MDR) In 2025, MNOK 0.2 was invested in making Medistim MDR compliant and book value at year end 2025 was MNOK 2.7 in addition to several other product improvements amounting to MNOK 2.3. In the table above additions under development are shown under product under development.Summary product technologyIn total MNOK 19.4 of the R & D expenses was recorded in the P & L in 2025. Similar expense was MNOK 16.4 in 2024. With MNOK 22.9 recognized as asset a total of MNOK 42.4 was used in R & D in 2025. Comparable number for 2024 was MNOK 18.6 recognized as asset and total used in R&D was MNOK 35. Medistim received MNOK 3.3 in SkatteFunn funds in 2025 and MNOK 1.4 in 2024.In the estimates used to test for impairment, the 3-year strategy plan is used with a discount rate of 15.5 %. See comment under goodwill with regard to discount rate. GoodwillA yearly test of values is done for the cash flow generating units that has a goodwill value in the balance sheet. Goodwill (amount in NOK 1 000) 2025 2024Acquisition of Medistim Norge AS and Kir-Op AS 14 128 14 128Total goodwill 14 128 14 128 A test of values is performed by estimating the cash flow for Medistim Norge AS. This is estimated using the company\u2019s budget for 2026 and 3-year strategy plan for the years 2027 to 2029 with the assumption of 2 % growth in 2030 compared to 2029. Cash flows for more than five years are estimated by using Gordon\u2019s growth formula with a 2 % growth in the terminal year. The cash flow is discounted using 15.5 % discount rate. This includes an additional yield of 9.7 % compared to risk free interest. The value of the discounted cash flow exceeded the recorded book value in the balance sheet and there was no need for a write down of goodwill.The estimates in the tests are most sensitive to changes in the following parameters: \u2022 Maintaining market share and product lines \u2022 Maintaining margins and keep competitive prices \u2022 Level of minimum return on investment \u2022 Future growth \u2022 Employee know-howMaintaining market share and product lines:Within the medical device industry there are major investments made in the development of products. Medistim Norge has certain product lines that have a large portion of total sales. Medistim Norge\u2019s financial situation will be affected if a new product was released in the market that would replace existing key products, and Medistim Norge is not distributor for the new product. The company would also be affected if a supplier changes distributor or chooses to go direct in the Norwegian market. For this reason it is important for the company to maintain know-how and performance to secure key product lines. It is equally important that the company is able to see trends and take in new products with future potential. The largest product line for the company has 20 % of total sales. If this product line is lost together with another line that is 5 \u2013 10 % of total sales, all goodwill needs to be written down.Maintain margins and keep competitive prices:Medistim Norge AS largest customers are Norwegian hospitals. The hospitals are continuously improving their purchasing routines and purchasing is centralized and professionalized. This increases the demand for better quality and prices from the suppliers. The company\u2019s ability to maintain prices by offering quality products and services is crucial in the competition for future contracts. The company is well connected to its suppliers and when the competition increases the suppliers contribute by lowering their prices. However, it is not realistic to expect that the suppliers will compensate for all of the reduction in prices. The company\u2019s experience is that about 50 % of the price change is covered by the suppliers in an increased competitive situation. A price reduction of 10 % without any compensation from the suppliers is the break-even level for write-down of goodwill. Weighted average capital cost (WACC):The company uses a WACC that is equal to risk-free interest with an addition of a risk premium. This level is evaluated on a yearly basis and a change in the WACC could affect the evaluation of the intangible assets. Risk-free interest rate is based on 10-year government bond that at the beginning of the year was 5.8 %. In addition, a risk premium of 9.7 % is added and total discount rate is 15.5 %.Future growth:Sales growth is projected at 2 %\u20135 % over the budget and strategy period, with a terminal growth rate of 2 %. To be able to maintain this increase it is crucial that the company handles existing product lines in an effective manner and that the company is able to identify and get distribution agreements for new product lines that create more business than lost product lines. Employee know-how:Medistim Norge has over the years built a competence within the medical device industry and distribution. It is essential that this know-how is updated and passed on to new employees.Sensitivity analysis:With the assumption used in the impairment test, the recoverable amount exceeds the carrying amount with MNOK 93.5 (\u00abheadroom\u00bb), and no impairment loss is recognized. Operating margin and growth is based upon historic achieved margin and sales growth. In the estimates the budget and the projections from the 3-year strategy update is used. The operating margin in the projections vary between 14.9 % and 15.7 %. Sales growth vary between 5 % and 2 %If the operating margin is reduced from 18.0 % to 3.3 % everything else equal, carrying amount may require an evaluation of impairment loss. A change in the discount rate from 15.5 % to 61.0 % everything else equal, goodwill value is defended by the test. See overview below.Discount rate 15.5 % 38.0 % 61.0 %Headroom in MNOK 127.5 46.6 26.3Operating margin 18.0 % 7.7 % 3.5 %Headroom in MNOK 127.5 13.4 -3.2",
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"value": "Product technology and additions, goodwill and license agreementIntangible assets are recognized in the balance sheet if it is probable that the future economic benefits will flow to the company, and the cost of the asset can be measured reliably. Intangible assets with finite economic life are measured at cost less accumulated amortization and write-downs. Amortization is done on a straight-line basis over expected lifetime. The amortization period and method are reviewed on a yearly basis. Intangible assets with indefinite useful life are not amortized but tested for impairment at least annually.",
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"value": "Research and development:Research cost is expensed as incurred. Cost to internal development of technology or software is capitalized as an intangible asset when it is demonstrated that: \u2022 It is technically feasible to complete the asset \u2022 The company has the resources to complete the project \u2022 The product will generate future economic benefits \u2022 Expenditure can be reliably measured. Cost capitalized include materials, salary and social expenses and other expenses that can be allocated to the development of the asset. Internally developed intangible assets are amortized on a straight-line basis over the expected useful life. Amortization starts when the asset is available for use. Intangible assets not ready for use are tested for impairment on a yearly basis. Capitalized development costs are written down when a new product is ready for sale, or an improved product is ready for sale. Internally developed intangible assets are tested for impairment on a regular basis by discounting expected cash flow generated from the asset. If the discounted value is lower than the carrying amount the asset is written down. Capitalized cost related to development of own products are depreciated on a straight-line basis over expected lifetime. Expected lifetime varies from 3 to 8 years. Development cost related to technology and software has been recognized as an intangible asset because Medistim can demonstrate technological feasibility for the asset to be available for sale for both existing products and new products. The revenue potential for the projects exceeds the investment. The balance sheet value as of 31.12.2025 was MNOK 69.2. The estimates that form the basis for the intangible asset are performed by the management of the company, and there will always be a level of uncertainty in relation to the assessments that are performed on future revenue for future products. Capitalized development costs are depreciated over 3 to 8 years. 8 years is used if it is a new product on a new technological platform that creates the basis for a new generation of products. Based upon a platform or new generation of products there will be further developments and improvements. These enhancements of the products are depreciated over 3 years because of rapid technological development. Within 3 years, it is assumed that parts or all of existing technology are updated.In 2025, MNOK 24.7 of product technology additions, was recognized in the balance sheet related to MiraQ products. The MiraQ platform forms the basis for future models from Medistim. All development activities are performed in the parent company.",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "Additions under development:This is related to the development of new cardiac flow probes. The aim is to modernize design for the user to make it easier to use but also develop a design that is more efficient to have in production. Medistim has several years of experience with in-house production and input from customers on a better design on the probe for the user. With this extensive experience and knowledge, it is likely that a new probe will be developed with success. In 2025 MNOK 15.3 was invested in the project and book value by year end 2025 was MNOK 33.2.The next generation of software within both cardiac segment and vascular segment was under development during 2025. The new software has a new user interface and tools to aid the interpretation of the results. Medistim\u2019s Innovation team has, together with Key Opinion Leaders tested several prototypes to identify the preferred solution. In 2025 MNOK 4.7 was invested in the software project and book value by year end 2025 was MNOK 25.7.Medistim needs to be compliant with the new Medical Device Regulation (MDR) In 2025, MNOK 0.2 was invested in making Medistim MDR compliant and book value at year end 2025 was MNOK 2.7 in addition to several other product improvements amounting to MNOK 2.3. In the table above additions under development are shown under product under development.",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "GoodwillA yearly test of values is done for the cash flow generating units that has a goodwill value in the balance sheet. Goodwill (amount in NOK 1 000) 2025 2024Acquisition of Medistim Norge AS and Kir-Op AS 14 128 14 128Total goodwill 14 128 14 128 A test of values is performed by estimating the cash flow for Medistim Norge AS. This is estimated using the company\u2019s budget for 2026 and 3-year strategy plan for the years 2027 to 2029 with the assumption of 2 % growth in 2030 compared to 2029. Cash flows for more than five years are estimated by using Gordon\u2019s growth formula with a 2 % growth in the terminal year. The cash flow is discounted using 15.5 % discount rate. This includes an additional yield of 9.7 % compared to risk free interest. The value of the discounted cash flow exceeded the recorded book value in the balance sheet and there was no need for a write down of goodwill.The estimates in the tests are most sensitive to changes in the following parameters: \u2022 Maintaining market share and product lines \u2022 Maintaining margins and keep competitive prices \u2022 Level of minimum return on investment \u2022 Future growth ",
"dimensions": {
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"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "GoodwillA yearly test of values is done for the cash flow generating units that has a goodwill value in the balance sheet. Goodwill (amount in NOK 1 000) 2025 2024Acquisition of Medistim Norge AS and Kir-Op AS 14 128 14 128Total goodwill 14 128 14 128 A test of values is performed by estimating the cash flow for Medistim Norge AS. This is estimated using the company\u2019s budget for 2026 and 3-year strategy plan for the years 2027 to 2029 with the assumption of 2 % growth in 2030 compared to 2029. Cash flows for more than five years are estimated by using Gordon\u2019s growth formula with a 2 % growth in the terminal year. The cash flow is discounted using 15.5 % discount rate. This includes an additional yield of 9.7 % compared to risk free interest. The value of the discounted cash flow exceeded the recorded book value in the balance sheet and there was no need for a write down of goodwill.The estimates in the tests are most sensitive to changes in the following parameters: \u2022 Maintaining market share and product lines \u2022 Maintaining margins and keep competitive prices \u2022 Level of minimum return on investment \u2022 Future growth ",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
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"value": "NOTE 13 SHARES IN SUBSIDIARIESShares in subsidiaries (amount in NOK 1 000)Balance sheet Profit in Unit Country Segment Ownershipvalue 31.12.20252025Lease and sale within bypass surgery Medistim USA Inc. USAand vascular surgery 100 % 135 899Medistim Deutschland Capital sales within bypass surgery GmbH Germanyand vascular surgery 100 % 188 6 814Sale of third-party products and capital sales within bypass surgery Medistim Norge AS Norwayand vascular surgery 100 % 36 954 17 816Capital sales within bypass surgery Medistim UK LTD UKand vascular surgery 100 % 1 -1 710Medistim Japan KK Japan Dormant company 100 % 86 0Capital sales within bypass surgery Medistim Canada Inc. Canadaand vascular surgery 100 % 1 -1 341Service provider for distributors in Medistim China Ltd ChinaChina 100 % 1 002 958Capital sales within bypass surgery Medistim Spain S.L Spainand vascular surgery 100 % 29 1 837Sale of third-party products and 100 % owned indirectly capital sales within bypass surgery through Medistim Norge AS Medistim Danmark Aps Denmarkand vascular surgerywith book value of TNOK 1 103 - 1 815Sale of third-party products and 100 % owned indirectly capital sales within bypass surgery through Medistim Norge AS Medistim Sweden AB Swedenand vascular surgerywith book value of TNOK 228 - -445Total shares in subsidiaries 38 395 26 644",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f0__s7__6__65": {
"value": "NOTE 13 SHARES IN SUBSIDIARIESShares in subsidiaries (amount in NOK 1 000)Balance sheet Profit in Unit Country Segment Ownershipvalue 31.12.20252025Lease and sale within bypass surgery Medistim USA Inc. USAand vascular surgery 100 % 135 899Medistim Deutschland Capital sales within bypass surgery GmbH Germanyand vascular surgery 100 % 188 6 814Sale of third-party products and capital sales within bypass surgery Medistim Norge AS Norwayand vascular surgery 100 % 36 954 17 816Capital sales within bypass surgery Medistim UK LTD UKand vascular surgery 100 % 1 -1 710Medistim Japan KK Japan Dormant company 100 % 86 0Capital sales within bypass surgery Medistim Canada Inc. Canadaand vascular surgery 100 % 1 -1 341Service provider for distributors in Medistim China Ltd ChinaChina 100 % 1 002 958Capital sales within bypass surgery Medistim Spain S.L Spainand vascular surgery 100 % 29 1 837Sale of third-party products and 100 % owned indirectly capital sales within bypass surgery through Medistim Norge AS Medistim Danmark Aps Denmarkand vascular surgerywith book value of TNOK 1 103 - 1 815Sale of third-party products and 100 % owned indirectly capital sales within bypass surgery through Medistim Norge AS Medistim Sweden AB Swedenand vascular surgerywith book value of TNOK 228 - -445Total shares in subsidiaries 38 395 26 644",
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"language": "en",
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"value": "NOTE 14 INVENTORYSpecification of inventory (amount in NOK 1 000) 2025 2024Raw material 62 896 75 588Work in progress 5 588 2 259Finished goods 84 476 71 023Spare parts 12 228 9 437Third party products 11 412 11 220Inventory provision -15 468 -9 007Total inventory 161 132 160 521Inventory is valued at the lower of cost, using the FIFO principle, and net realizable value. Production cost includes the cost for components, cost of conversion (including direct labor cost) and other cost in bringing the inventories to their present location and condition. Net realizable value is the estimated sales price in the ordinary course of business less cost of completion and selling cost.It is necessary for the company to keep an additional security inventory for critical components for own developed products. Due to a strict regulatory regime within medical device, it takes time to introduce new devices or components. At the same time the tendency is that electronical components life circle is shorter. For this reason, inventory level is high to secure future deliveries for Medistim developed products. Inventory is used as security for loan, see \u201cNote 18 non-current liabilities\u201d.Specification of inventory provision (amount in NOK 1 000) 2025 2024Components 6 766 -Demonstration products 5 310 3 896Spare parts 2 992 4 911Third-party products 200 200Total inventory provision 15 268 9 007Inventory provision is continuously evaluated based upon end-of-life components, regulatory approvals and service obligations.",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__68": {
"value": "Inventory is valued at the lower of cost, using the FIFO principle, and net realizable value. Production cost includes the cost for components, cost of conversion (including direct labor cost) and other cost in bringing the inventories to their present location and condition. Net realizable value is the estimated sales price in the ordinary course of business less cost of completion and selling cost.It is necessary for the company to keep an additional security inventory for critical components for own developed products. Due to a strict regulatory regime within medical device, it takes time to introduce new devices or components. At the same time the tendency is that electronical components life circle is shorter. For this reason, inventory level is high to secure future deliveries for Medistim developed products. Inventory is used as security for loan, see \u201cNote 18 non-current liabilities\u201d.",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s7__6__69": {
"value": "NOTE 15 ACCOUNTS RECEIVABLES AND OTHER CURRENT RECEIVABLESAging accounts receivable 2025 (amount in NOK 1 000) Not due 0-30 days 31-60 days 61-90 days Over 91 days TotalExpected loss in % 0.00 % 0.00 % 0.00 % 0.00 % 13 %Book value of receivables 54 301 6 230 7 266 8 599 11 494 87 889Expected credit loss - - - - 1 501 1 501 Total accounts receivable 2025 54 301 6 230 7 266 8 599 9 992 86 388Aging accounts receivable 2024 (amount in NOK 1 000) Not due 0-30 days 31-60 days 61-90 days Over 91 days TotalExpected loss in % 0.00 % 0.00 % 0.00 % 0.00 % 39 %Book value of receivables 21 504 17 564 21 018 7 338 2 554 69 977 Expected credit loss - - - - 997 997 Total accounts receivable 2024 21 504 17 564 21 018 7 338 1 557 68 980 All receivables are due within one year. Historically the group losses have been limited. End customers are often public hospitals with government funding, and the risks of losses are low. However, days sales outstanding are high compared to other businesses, something that the ageing receivables confirm. The increase in expected credit loss is related to higher level of receivables in the USA. After year-end MNOK 7.8 of the outstanding amounts over 91 days have been received. Expected losses are calculated based upon aging receivables in combination with historic losses.Receivables are used as security for loan, see \u201cNote 18 non-current liabilities\u201d. Other current receivables are shown in the following table. Other current receivables (amount in NOK 1 000) 2025 2024Other pre-payments 7 484 5 635 Unrealized value foreign currency - 4 038 Skattefunn 3 262 - VAT receivable 3 687 5 723 Other 3 679 5 025Total 18 112 20 422",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "All receivables are due within one year. Historically the group losses have been limited. End customers are often public hospitals with government funding, and the risks of losses are low. However, days sales outstanding are high compared to other businesses, something that the ageing receivables confirm. The increase in expected credit loss is related to higher level of receivables in the USA. After year-end MNOK 7.8 of the outstanding amounts over 91 days have been received. Expected losses are calculated based upon aging receivables in combination with historic losses.Receivables are used as security for loan, see \u201cNote 18 non-current liabilities\u201d. Other current receivables are shown in the following table.",
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": " Other current receivables (amount in NOK 1 000) 2025 2024Other pre-payments 7 484 5 635 Unrealized value foreign currency - 4 038 Skattefunn 3 262 - VAT receivable 3 687 5 723 Other 3 679 5 025Total 18 112 20 422",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "NOTE 16 CASH AND CASH EQUIVALENTSCash and cash equivalents (amount in NOK 1 000) 2025 2024Available cash in bank 206 188 171 272Restricted cash in bank5 9007 938Cash and cash equivalents 212 088 179 210Cash includes bank deposits. As of 31.12.2025 the restricted cash was TNOK 5 900 related to tax withheld on salaries. Restricted cash as of 31.12.2024 was TNOK 7 738 and was related to tax withheld from salaries.",
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "Restricted cash as of 31.12.2024 was TNOK 7 738 and was related to tax withheld from salaries.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
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"f0__s7__6__75": {
"value": "NOTE 17 SHAREHOLDER INFORMATIONThe company had 18 337 336 shares at par value of NOK 0.25 per share and total share capital amount to NOK 4 584 334. There is only one class of shares, and all shares are treated equally. Each share represents one vote. Change in issued share capital in 2025: Status for change in issued share capital as of 31.12.2025 Number of shares Par value per share Share capital in NOKShare capital 01.01.2025 18 337 336 0.25 4 584 334Changes - -Share capital 31.12.25 18 337 336 0.25 4 584 334The Board of Directors received permission from the shareholders meeting on the 8th of May 2025 permission to purchase up to 1 833 733 Medistim ASA shares at par value NOK 458 433. The permission is valid until the next ordinary general assembly in 2026 in the price range of NOK 0.25 to NOK 500 per share. Further the Board of Directors got permission to increase share capital with NOK 458 433 or issue 1 833 733 new shares at par value NOK 0.25. The permission can be used if there is a decision to enter into a merger, acquire another company or to create an option program. The permission is valid until the next ordinary shareholders meeting in 2026. See below for changes in the equity for the last year.Status for the permissions as of 31.12.2025 Number of shares Share capital in NOKPermission to purchase shares given at the shareholders meeting in 2025 1 833 733 458 433.25Permission to purchase shares used 70 000 17 500Remaining permissions 31.12.2025 1 763 733 440 933.25The company owned 54 488 Medistim shares as of 31.12.2025. Number of Medistim shares by 01.01.2025 was 23 117. The 20 largest shareholders in the company were as of 31.12.2025:Shareholder Number of shares Share in % of Total NationalityACAPITAL MEDI HOLDCO AS 1 815 978 9.90 % NorwayFL\u00d8TEMARKEN AS 1 285 000 7.01 % NorwayState Street Bank and Trust Comp 1 096 495 5.98 % United StatesVERDIPAPIRFOND ODIN NORDEN 1 094 000 5.97 % NorwayFOLLUM INVEST AS 970 000 5.29 % NorwayINTERTRADE SHIPPING AS 935 735 5.10 % United StatesVERDIPAPIRFONDET HOLBERG NORGE 765 000 4.17 % SwedenSkandinaviska Enskilda Banken AB 687 102 3.75 % NorwayODIN Small Cap 600 000 3.27 % NorwayJ.P. Morgan SE 493 198 2.69 % United StatesJ.P. Morgan SE 440 000 2.40 % LuxembourgSkandinaviska Enskilda Banken AB 427 636 2.33 % United KingdomMUSTAD INDUSTRIER AS 400 000 2.18 % LuxembourgThe Northern Trust Comp, London Br 393 375 2.15 % NorwayBNP Paribas 392 753 2.14 % SwedenBUANES 381 609 2.08 % LuxembourgVERDIPAPIRFONDET DNB SMB 354 588 1.93 % LuxembourgSkandinaviska Enskilda Banken AB 322 540 1.76 % LuxembourgState Street Bank and Trust Comp 298 660 1.63 % BelgiumThe Bank of New York Mellon SA/NV 266 200 1.45 % FranceTotal 20 largest shareholders 13 419 869 73.18 %Total number of shares outstanding 18 337 336 Board members and management team with shares in the company:Board members and management team with shares in the company Shareholder Number of shares Nationality Position\u00d8yvin A. Br\u00f8ymer (Fl\u00f8temarken AS og Intertrade Shipping AS) 2 220 735 Norway Chair of the BoardKari Eian Krogstad 80 583 Norway CEO Thomas Jakobsen 33 001 Norway CFOH\u00e5kon Gr\u00f8the (Gr\u00f8ten Invest AS) 9 677 Norway CIO Monica Weiseth 3 772 Norway VP QA/REG Jonas Tyss\u00f8 3 772 Norway Chief R&D OfficerH\u00e6ge Wetterhus 2 210 Norway VP Marketing Tove Raanes via Trane AS 1 990 Norway Board memberMike Karim 2 211 UK CCO Anna Ahlberg 400 Sweden Board memberThere were no share options outstanding as of 31.12.2025 except from the share program to CEO described under chapter 8 Corporate Governance under compensation to management and \u201cNote 21 Related party transactions\u201d.",
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"value": "Board members and management team with shares in the company:Board members and management team with shares in the company Shareholder Number of shares Nationality Position\u00d8yvin A. Br\u00f8ymer (Fl\u00f8temarken AS og Intertrade Shipping AS) 2 220 735 Norway Chair of the BoardKari Eian Krogstad 80 583 Norway CEO Thomas Jakobsen 33 001 Norway CFOH\u00e5kon Gr\u00f8the (Gr\u00f8ten Invest AS) 9 677 Norway CIO Monica Weiseth 3 772 Norway VP QA/REG Jonas Tyss\u00f8 3 772 Norway Chief R&D OfficerH\u00e6ge Wetterhus 2 210 Norway VP Marketing Tove Raanes via Trane AS 1 990 Norway Board memberMike Karim 2 211 UK CCO Anna Ahlberg 400 Sweden Board memberThere were no share options outstanding as of 31.12.2025 except from the share program to CEO described under chapter 8 Corporate Governance under compensation to management and \u201cNote 21 Related party transactions\u201d.NOTE 21 RELATED PARTY TRANSACTIONSCompensation to managementThe management group consists of 8 people including CEO. Compensation and benefits to the management group in 2025:Compensation and benefits to the management group in 2025Management Position Salary Bonus Pension Other TotalKari Eian Krogstad CEO 3 309 120 1 393 738 140 718 22 870 4 866 446 Thomas Jakobsen CFO 2 185 067 - 135 839 8 268 2 329 174 Monica Weiseth VP QA\\Reg 412 121 100 000 45 116 1 697 558 934 Helge B\u00f8rslid VP Operations 1 509 587 63 564 125 699 4 392 1 703 242 H\u00e5kon Gr\u00f8the CIO 1 546 347 192 538 128 592 14 082 1 881 559 Jonas Tyss\u00f8 Chief R&D Officer 498 889 - 48 910 3 768 551 567 H\u00e6ge Johanne Krogh Wetterhus VP Marketing 1 577 963 167 321 143 607 23 772 1 912 663 Mike Karim CCO 1 915 431 957 716 213 434 - 3 086 580 Total 12 954 525 2 874 877 981 915 78 849 16 890 166Entering 2025 there was a change in the management structure in Medistim. In 2024 VP sales positions in EMEA, APAC and AMERICAS reported directly to CEO. From 2025 this changed by hiring a Chief Commercial Officer CCO. The CCO reports directly to CEO and the VP sales positions report to CCO. This explains why top management goes from 12 people to 8.COMPENSATION AND BENEFITS TO THE MANAGEMENT GROUP IN 2024Share based Management Position Salary Bonus Pensioncompensation Other TotalH\u00e6ge Johanne Krogh Wetterhus VP Marketing 1 532 492 178 476 116 173 - 15 532 1 842 673 Anne Waaler VP Medical 1 538 604 208 963 93 499 - 31 496 1 872 561 Roger Reino Morberg VP Sales APAC 1 926 097 - 109 719 - 40 706 2 076 523 Erik Swensen VP Development 1 552 545 110 012 105 952 - 4 480 1 772 989 Tone Ann Veiteberg VP QA\\Reg 1 345 238 190 847 85 507 - 4 480 1 626 072 Stephanie d\u2019Avout Stenhagen VP Sales EMEA 1 432 563 140 106 104 438 - 32 724 1 709 831 Helge B\u00f8rslid VP Operations 1 444 589 152 558 99 469 - 6 322 1 702 938 Mike Farbelow VP Sales AMERICAS 2 738 850 508 528 109 554 - - 3 356 933 H\u00e5kon Gr\u00f8the VP Innovation 1 446 643 205 373 99 878 - 22 679 1 774 572 Ole Arne Eiksund CBDO 1 521 907 206 310 97 842 - 24 128 1 850 187 Kari Eian Krogstad CEO Medistim ASA 3 341 915 - 111 031 1 926 000 16 146 5 395 092 Thomas Jakobsen CFO Medistim ASA 2 142 690 - 106 970 - 8 164 2 257 824 Total compensation and benefits 21 964 132 1 901 173 1 240 032 1 926 000 206 857 27 238 194There is no severance pay agreements towards any in the management team in case of leaving the company. All members of the management group have a two-way arrangement of 3 months\u2019 notice. The exception is management in the US that has no notice period. The management group has the same pension plan as other employees. For Norwegian members of the management group, this is a contribution plan that covers 5 % of salary up to 7.1 G and 15 % of salary for G between 7.1 and 12. 1G equals NOK 130 160. Management in the US has a contribution plan that covers 4 % of salary. Share based paymentsThe group has a share-based payment scheme for its CEO. The program is settled in shares. The fair value of the option at the grant date is expensed over the vesting period. The expense is included in \u201csalary and social expenses\u201d in the income statement, and a corresponding amount is recognized as other paid-in capital.The board decides incentives to CEO. Bonus and incentives to the management group is decided by the CEO. Bonus and incentives for both management group and CEO are based on achieved results. The table shows the bonus paid in 2025. Some members of the management group have loan from the company at tax free interest rate related to the share program offered to the Management team. In 2025 both members of Management and key personnel were offered to participate in the share program. For every fourth share purchased one share was given free with a vesting period of 3 years. The loans are at tax free rate and are due for payment when the vesting period is over. The below table shows who in the management team and key personnel purchased shares at a discount and has loan form the company.Shares Match 25 % Total purchase of Number of Loan share Positionpurchased in NOKin NOKshares in NOKsharesprogramTeam leader HW 300 000 75 000 375 000 1 856 300 000Team leader SW 150 000 37 500 187 500 928 -Tech lead 300 000 75 000 375 000 1 856 300 000Bus & Prod Mgr Cardiac 300 000 75 000 375 000 1 856 300 000Bus & Prod Mgr Vascular 300 000 75 000 375 000 1 856 300 000Medical Advisor 300 000 75 000 375 000 1 856 300 000Fin Mgr 300 000 75 000 375 000 1 856 300 000VP Marketing 100 000 25 000 125 000 619 50 000VP Sales APAC 300 000 75 000 375 000 1 856 300 000VP QA/REG 800 000 200 000 1 000 000 3 772 800 000Chief R&D Officer 800 000 200 000 1 000 000 3 772 800 000 CIO 300 000 75 000 375 000 1 856 -CFO 400 000 100 000 500 000 2 475 400 000Total 4 650 000 1 162 500 5 812 500 26 414 4 150 000The CCO has a separate agreement since he is located in the UK. He could purchase 3 shares and get 2 for free if in position after 3 years. The CCO purchased 3322 shares in November 2025 and will if in position receive another 1 474 shares. The company expensed TNOK 375 related to the shares to the CCO. Compensation to the board was TNOK 2 240 in 2025 and TNOK 2 240 in 2024. The chairman received TNOK 517.5 as compensation in 2025 and TNOK 500 in 2024 The board members received a total TNOK 300 each as compensation in 2024, a total of TNOK 1 800. In 2024 they received TNOK 290 each, a total of TNOK 1 740.The nomination committee leader received a compensation of TNOK 25, while the two other members received TNOK 20 each. In total, the nomination committee received TNOK 65 as compensation. Compensation to Audit committee and remuneration committee was TNOK 95 and TNOK 50 respectively.Medistim ASA transferred in 2025 10 000 shares to CEO Kari Krogstad's 100 % owned company K2 Consulting. This is according to the agreement entered between Medistim ASA and the CEO under the same terms as in 2024. The shares have a lock-up period of 3 years and this qualifies for a 25 % discount. Average share price in the 14 days subscription period was NOK 173 per share. The shares were therefore purchased at 129.78 per share. To finance the purchase, Medistim has given the CEO a loan and when the lock-in period has ended, she is given a bonus equal to the loan amount.Share program CEO 2025 2026 2027 2028Shares granted - 8 000 8 000 10 000 Ending balance - 8 000 16 000 26 000 Share price at the time of grant in NOK - 219 204 173 Total expense in NOK - 1 752 000 1 632 000 1 730 000 Expense per grant per year in NOK - 584 000 544 000 576 667 Annual expense in NOK for the grant in 2025 - 584 000 544 000 576 667 Annual expenses for the grant in 2025 was NOK 1 704 667. In total TNOK 3 223 was expensed related to the share programs.Transactions with related partiesThere were no other transactions towards related parties in 2024 or in 2025.",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "NOTE 18 NON-CURRENT LIABILITIESLoan and borrowings are initially recognized at fair value net of directly attributable transaction costs, and subsequently measuring at amortized cost. Medistim\u2019s non-current liabilities are related to lease contracts. The lease agreements are described under \u201cNote 7 Right to use assets\u201d.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s7__6__78": {
"value": "NOTE 19 OTHER CURRENT LIABILITIESOther current liabilities (amount in NOK 1 000) 2025 2024Accrual for public taxes 9 866 11 887 Accrual for holiday pay 11 106 9 976 Accrual for salaries, commission and board member fee 24 894 14 087 Accrual for customer and supplier obligations 4 549 3 749 Other 5 991 10 428 Total other current liabilities 56 405 50 127",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s7__6__77": {
"value": "NOTE 19 OTHER CURRENT LIABILITIESOther current liabilities (amount in NOK 1 000) 2025 2024Accrual for public taxes 9 866 11 887 Accrual for holiday pay 11 106 9 976 Accrual for salaries, commission and board member fee 24 894 14 087 Accrual for customer and supplier obligations 4 549 3 749 Other 5 991 10 428 Total other current liabilities 56 405 50 127",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f0__s7__6__79-1": {
"value": "NOTE 20 FINANCIAL RISK The group\u2019s main source of financing is equity based from the company\u2019s operating profits. Financial liabilities are leasing agreements, and accounts payable. The financial liabilities and facilities are instruments that contribute to the financing of the group\u2019s operational activities. The group\u2019s financial assets are accounts receivable and cash. From time to time the group also enters into financial derivative contracts to hedge currency exposure. Hedge accounting is not applied. The risk arising from financial instruments is market risk, credit risk towards customers, and liquidity risk.Market risk:Interest rate risk:The group had as of 31.12.2025 interest-bearing liabilities related to lease contracts. If the group needs a loan, it is group policy to have floating interest since this will be the lowest interest rate over time. In general, the group considers the exposure towards changes in interest rates as low.Credit risk:The group is to some extent exposed towards credit risk. The general risk is low since the majority of customers are financed by public authorities. Still history records for payments, the size of the transaction and the other party\u2019s credit risk is evaluated from case to case. The level of credit given is evaluated when there is a change in market conditions. The level of risk is reduced by using bank guaranties and prepayments in cases where the level of risk is found to be higher than normally accepted. See \u201cNote 15 Accounts receivables and other receivables\u201d for a table showing the aging of accounts receivables. Liquidity risk:Liquidity risk is the risk that the group is not able to meet its obligations in time. Managing liquidity risk is therefore prioritized to secure financial flexibility. Medistim main source of cash is cash generated from operations. The group has over the last 5 years experienced an increase in profit and available cash. Therefore, the group has been able to build up a cash reserve due to strong profits to handle the increased need for working capital as the group grows. The liquidity buffer also secures cash in situations where the incoming cash is delayed. Macroeconomic turmoil:Despite challenging market conditions, the company has been able to deliver solid profit and cash flow over the years. The need for Medistim\u2019s products has not changed, even if the global market has been facing macro-economic turmoil, with energy crisis, inflation pressure, increasing interest rates, higher cost levels and threat of higher tariff rates. The non-current consequences of growing geopolitical uncertainty are unclear but might lead to continuing challenges in the global flow of goods. Medistim is taking mitigating actions to ensure access to key components to secure production and maintain growth and profitability also for the future. Further, the company is financially solid to face future challenges, with an equity ratio of 70.9 %. The following table sets out the maturity profile of the financial liabilities based on contractual discounted payments.Overview of liabilities 2025 (amount in NOK 1 000)Between 3-12 Overview of liabilities in 2025 Within 3 monthsmonths 1 to 5 years Over 5 years TotalLease liabilities 2 899 8 696 26 661 11 014 49 269Accounts payable 26 899 - - - 26 899 Deferred revenue 460 2 304 8 545 - 11 309 Income tax - 42 389 - - 42 389 Other liability see note 18.19.22 43 058 19 541 - - 62 599Total liabilities 73 045 72 930 35 206 11 014 192 195Overview of liabilities 2024 (amount in NOK 1 000)Between 3-12 Overview of liabilities in 2024 Within 3 monthsmonths 1 to 5 years Over 5 years TotalLease liabilities 2 326 6 979 21 457 3 600 34 362 Accounts payable 17 730 - - - 17 730 Deferred revenue 272 815 1 101 - 2 188 Income tax - 27 375 - - 27 375 Other liability see note 18.19.22 39 665 17 037 - - 56 702 Total liabilities 59 992 52 207 22 558 3 600 138 357 Capital Management:Management strives to strengthen the group\u2019s healthy financial position through profit and a high level of equity. This will secure continued growth and will maximize shareholders\u2019 values. The group will adjust capital structure to adapt to changes in the financial climate. Capital structure can be adjusted through dividend, repayment of share capital or issue new shares. There were no changes in the financial strategy in the group in 2024 or 2025.",
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"value": "The group\u2019s main source of financing is equity based from the company\u2019s operating profits. Financial liabilities are leasing agreements, and accounts payable. The financial liabilities and facilities are instruments that contribute to the financing of the group\u2019s operational activities. The group\u2019s financial assets are accounts receivable and cash. From time to time the group also enters into financial derivative contracts to hedge currency exposure. Hedge accounting is not applied. The risk arising from financial instruments is market risk, credit risk towards customers, and liquidity risk",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
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"f0__s7__6__83": {
"value": "The group\u2019s main source of financing is equity based from the company\u2019s operating profits. Financial liabilities are leasing agreements, and accounts payable. The financial liabilities and facilities are instruments that contribute to the financing of the group\u2019s operational activities. The group\u2019s financial assets are accounts receivable and cash. From time to time the group also enters into financial derivative contracts to hedge currency exposure. Hedge accounting is not applied. The risk arising from financial instruments is market risk, credit risk towards customers, and liquidity risk",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f0__s7__6__80": {
"value": "The group\u2019s main source of financing is equity based from the company\u2019s operating profits. Financial liabilities are leasing agreements, and accounts payable. The financial liabilities and facilities are instruments that contribute to the financing of the group\u2019s operational activities. The group\u2019s financial assets are accounts receivable and cash. From time to time the group also enters into financial derivative contracts to hedge currency exposure. Hedge accounting is not applied. The risk arising from financial instruments is market risk, credit risk towards customers, and liquidity risk.Market risk:",
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"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "Foreign exchange rates risk:The group may use forward exchange contracts to reduce exposure towards USD and EUR. Financial derivatives are recognized at fair value through profit and loss. Change in fair value is recognized in profit and loss and is presented as financial income or expense. Unrealized gains or losses are recorded in the same manner as realized gains and losses.Change in exchange rates involves a direct and indirect financial risk for Medistim ASA. The company has revenue and expenses in EUR and USD where most revenue is in EUR and USD and expenses mostly in NOK. The development in NOK towards USD and EUR is continuously monitored. The management and Board of directors evaluate the handling of risks related to exchange rates fluctuations continuously together with its professional advisers. By the end of 2025 the company had no forward exchange contracts.The group had a credit facility of MNOK 6.0 to enter hedging contracts. The facility represents 10 % of the value of the contracts the group can use, and the group can enter hedging contracts for a total of MNOK 60. Security related to the facility is related to assets, accounts receivable and inventory with no limit. Book value of secured items was as of 31.12.2025 MNOK 25.6 for assets, MNOK 78.4 for accounts receivables and MNOK 123.9 for inventory.Financial assets and liabilities (amount in NOK 1 000)2025 2024Financial assets Original value Gain/loss Book value Original value Gain/loss Book valueCash in USD 17 563 1 948 19 511 8 964 3 969 12 933Cash in EUR 16 641 333 16 974 20 203 -1 795 18 408Accounts receivable in EUR 33 544 1 516 35 060 14 564 251 14 815Accounts receivable in USD 50 390 -610 50 390Financial liabilityAccounts payable in EUR 2 895 -16 2 879 1 405 -44 1 449Accounts payable in USD 1 386 1 1 387 590 8 598Effect on profit if currency changes with 5 % (amount in NOK 1 000)2025 2024Original value Gain/loss Book value Original value Gain/loss Book valueTotal exposure towards EUR 47 290 1 865 49 155 33 362 -1 500 31 774Total exposure towards USD 66 567 1 337 68 514 8 374 3 961 12 3355 % increase EUR 2 458 1 5895 % increase USD 3 426 6175 % decrease EUR -2 341 -1 5135 % decrease USD -3 263 -587",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f0__s7__6__85": {
"value": "Credit risk:The group is to some extent exposed towards credit risk. The general risk is low since the majority of customers are financed by public authorities. Still history records for payments, the size of the transaction and the other party\u2019s credit risk is evaluated from case to case. The level of credit given is evaluated when there is a change in market conditions. The level of risk is reduced by using bank guaranties and prepayments in cases where the level of risk is found to be higher than normally accepted. See \u201cNote 15 Accounts receivables and other receivables\u201d for a table showing the aging of accounts receivables. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__86": {
"value": "Liquidity risk:Liquidity risk is the risk that the group is not able to meet its obligations in time. Managing liquidity risk is therefore prioritized to secure financial flexibility. Medistim main source of cash is cash generated from operations. The group has over the last 5 years experienced an increase in profit and available cash. Therefore, the group has been able to build up a cash reserve due to strong profits to handle the increased need for working capital as the group grows. The liquidity buffer also secures cash in situations where the incoming cash is delayed.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__87": {
"value": "Capital Management:Management strives to strengthen the group\u2019s healthy financial position through profit and a high level of equity. This will secure continued growth and will maximize shareholders\u2019 values. The group will adjust capital structure to adapt to changes in the financial climate. Capital structure can be adjusted through dividend, repayment of share capital or issue new shares. There were no changes in the financial strategy in the group in 2024 or 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__90": {
"value": "NOTE 21 RELATED PARTY TRANSACTIONSCompensation to managementThe management group consists of 8 people including CEO. Compensation and benefits to the management group in 2025:Compensation and benefits to the management group in 2025Management Position Salary Bonus Pension Other TotalKari Eian Krogstad CEO 3 309 120 1 393 738 140 718 22 870 4 866 446 Thomas Jakobsen CFO 2 185 067 - 135 839 8 268 2 329 174 Monica Weiseth VP QA\\Reg 412 121 100 000 45 116 1 697 558 934 Helge B\u00f8rslid VP Operations 1 509 587 63 564 125 699 4 392 1 703 242 H\u00e5kon Gr\u00f8the CIO 1 546 347 192 538 128 592 14 082 1 881 559 Jonas Tyss\u00f8 Chief R&D Officer 498 889 - 48 910 3 768 551 567 H\u00e6ge Johanne Krogh Wetterhus VP Marketing 1 577 963 167 321 143 607 23 772 1 912 663 Mike Karim CCO 1 915 431 957 716 213 434 - 3 086 580 Total 12 954 525 2 874 877 981 915 78 849 16 890 166Entering 2025 there was a change in the management structure in Medistim. In 2024 VP sales positions in EMEA, APAC and AMERICAS reported directly to CEO. From 2025 this changed by hiring a Chief Commercial Officer CCO. The CCO reports directly to CEO and the VP sales positions report to CCO. This explains why top management goes from 12 people to 8.COMPENSATION AND BENEFITS TO THE MANAGEMENT GROUP IN 2024Share based Management Position Salary Bonus Pensioncompensation Other TotalH\u00e6ge Johanne Krogh Wetterhus VP Marketing 1 532 492 178 476 116 173 - 15 532 1 842 673 Anne Waaler VP Medical 1 538 604 208 963 93 499 - 31 496 1 872 561 Roger Reino Morberg VP Sales APAC 1 926 097 - 109 719 - 40 706 2 076 523 Erik Swensen VP Development 1 552 545 110 012 105 952 - 4 480 1 772 989 Tone Ann Veiteberg VP QA\\Reg 1 345 238 190 847 85 507 - 4 480 1 626 072 Stephanie d\u2019Avout Stenhagen VP Sales EMEA 1 432 563 140 106 104 438 - 32 724 1 709 831 Helge B\u00f8rslid VP Operations 1 444 589 152 558 99 469 - 6 322 1 702 938 Mike Farbelow VP Sales AMERICAS 2 738 850 508 528 109 554 - - 3 356 933 H\u00e5kon Gr\u00f8the VP Innovation 1 446 643 205 373 99 878 - 22 679 1 774 572 Ole Arne Eiksund CBDO 1 521 907 206 310 97 842 - 24 128 1 850 187 Kari Eian Krogstad CEO Medistim ASA 3 341 915 - 111 031 1 926 000 16 146 5 395 092 Thomas Jakobsen CFO Medistim ASA 2 142 690 - 106 970 - 8 164 2 257 824 Total compensation and benefits 21 964 132 1 901 173 1 240 032 1 926 000 206 857 27 238 194There is no severance pay agreements towards any in the management team in case of leaving the company. All members of the management group have a two-way arrangement of 3 months\u2019 notice. The exception is management in the US that has no notice period. The management group has the same pension plan as other employees. For Norwegian members of the management group, this is a contribution plan that covers 5 % of salary up to 7.1 G and 15 % of salary for G between 7.1 and 12. 1G equals NOK 130 160. Management in the US has a contribution plan that covers 4 % of salary. Share based paymentsThe group has a share-based payment scheme for its CEO. The program is settled in shares. The fair value of the option at the grant date is expensed over the vesting period. The expense is included in \u201csalary and social expenses\u201d in the income statement, and a corresponding amount is recognized as other paid-in capital.The board decides incentives to CEO. Bonus and incentives to the management group is decided by the CEO. Bonus and incentives for both management group and CEO are based on achieved results. The table shows the bonus paid in 2025. Some members of the management group have loan from the company at tax free interest rate related to the share program offered to the Management team. In 2025 both members of Management and key personnel were offered to participate in the share program. For every fourth share purchased one share was given free with a vesting period of 3 years. The loans are at tax free rate and are due for payment when the vesting period is over. The below table shows who in the management team and key personnel purchased shares at a discount and has loan form the company.Shares Match 25 % Total purchase of Number of Loan share Positionpurchased in NOKin NOKshares in NOKsharesprogramTeam leader HW 300 000 75 000 375 000 1 856 300 000Team leader SW 150 000 37 500 187 500 928 -Tech lead 300 000 75 000 375 000 1 856 300 000Bus & Prod Mgr Cardiac 300 000 75 000 375 000 1 856 300 000Bus & Prod Mgr Vascular 300 000 75 000 375 000 1 856 300 000Medical Advisor 300 000 75 000 375 000 1 856 300 000Fin Mgr 300 000 75 000 375 000 1 856 300 000VP Marketing 100 000 25 000 125 000 619 50 000VP Sales APAC 300 000 75 000 375 000 1 856 300 000VP QA/REG 800 000 200 000 1 000 000 3 772 800 000Chief R&D Officer 800 000 200 000 1 000 000 3 772 800 000 CIO 300 000 75 000 375 000 1 856 -CFO 400 000 100 000 500 000 2 475 400 000Total 4 650 000 1 162 500 5 812 500 26 414 4 150 000The CCO has a separate agreement since he is located in the UK. He could purchase 3 shares and get 2 for free if in position after 3 years. The CCO purchased 3322 shares in November 2025 and will if in position receive another 1 474 shares. The company expensed TNOK 375 related to the shares to the CCO. Compensation to the board was TNOK 2 240 in 2025 and TNOK 2 240 in 2024. The chairman received TNOK 517.5 as compensation in 2025 and TNOK 500 in 2024 The board members received a total TNOK 300 each as compensation in 2024, a total of TNOK 1 800. In 2024 they received TNOK 290 each, a total of TNOK 1 740.The nomination committee leader received a compensation of TNOK 25, while the two other members received TNOK 20 each. In total, the nomination committee received TNOK 65 as compensation. Compensation to Audit committee and remuneration committee was TNOK 95 and TNOK 50 respectively.Medistim ASA transferred in 2025 10 000 shares to CEO Kari Krogstad's 100 % owned company K2 Consulting. This is according to the agreement entered between Medistim ASA and the CEO under the same terms as in 2024. The shares have a lock-up period of 3 years and this qualifies for a 25 % discount. Average share price in the 14 days subscription period was NOK 173 per share. The shares were therefore purchased at 129.78 per share. To finance the purchase, Medistim has given the CEO a loan and when the lock-in period has ended, she is given a bonus equal to the loan amount.Share program CEO 2025 2026 2027 2028Shares granted - 8 000 8 000 10 000 Ending balance - 8 000 16 000 26 000 Share price at the time of grant in NOK - 219 204 173 Total expense in NOK - 1 752 000 1 632 000 1 730 000 Expense per grant per year in NOK - 584 000 544 000 576 667 Annual expense in NOK for the grant in 2025 - 584 000 544 000 576 667 Annual expenses for the grant in 2025 was NOK 1 704 667. In total TNOK 3 223 was expensed related to the share programs.Transactions with related partiesThere were no other transactions towards related parties in 2024 or in 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__88": {
"value": "NOTE 21 RELATED PARTY TRANSACTIONSCompensation to managementThe management group consists of 8 people including CEO. Compensation and benefits to the management group in 2025:Compensation and benefits to the management group in 2025Management Position Salary Bonus Pension Other TotalKari Eian Krogstad CEO 3 309 120 1 393 738 140 718 22 870 4 866 446 Thomas Jakobsen CFO 2 185 067 - 135 839 8 268 2 329 174 Monica Weiseth VP QA\\Reg 412 121 100 000 45 116 1 697 558 934 Helge B\u00f8rslid VP Operations 1 509 587 63 564 125 699 4 392 1 703 242 H\u00e5kon Gr\u00f8the CIO 1 546 347 192 538 128 592 14 082 1 881 559 Jonas Tyss\u00f8 Chief R&D Officer 498 889 - 48 910 3 768 551 567 H\u00e6ge Johanne Krogh Wetterhus VP Marketing 1 577 963 167 321 143 607 23 772 1 912 663 Mike Karim CCO 1 915 431 957 716 213 434 - 3 086 580 Total 12 954 525 2 874 877 981 915 78 849 16 890 166Entering 2025 there was a change in the management structure in Medistim. In 2024 VP sales positions in EMEA, APAC and AMERICAS reported directly to CEO. From 2025 this changed by hiring a Chief Commercial Officer CCO. The CCO reports directly to CEO and the VP sales positions report to CCO. This explains why top management goes from 12 people to 8.COMPENSATION AND BENEFITS TO THE MANAGEMENT GROUP IN 2024Share based Management Position Salary Bonus Pensioncompensation Other TotalH\u00e6ge Johanne Krogh Wetterhus VP Marketing 1 532 492 178 476 116 173 - 15 532 1 842 673 Anne Waaler VP Medical 1 538 604 208 963 93 499 - 31 496 1 872 561 Roger Reino Morberg VP Sales APAC 1 926 097 - 109 719 - 40 706 2 076 523 Erik Swensen VP Development 1 552 545 110 012 105 952 - 4 480 1 772 989 Tone Ann Veiteberg VP QA\\Reg 1 345 238 190 847 85 507 - 4 480 1 626 072 Stephanie d\u2019Avout Stenhagen VP Sales EMEA 1 432 563 140 106 104 438 - 32 724 1 709 831 Helge B\u00f8rslid VP Operations 1 444 589 152 558 99 469 - 6 322 1 702 938 Mike Farbelow VP Sales AMERICAS 2 738 850 508 528 109 554 - - 3 356 933 H\u00e5kon Gr\u00f8the VP Innovation 1 446 643 205 373 99 878 - 22 679 1 774 572 Ole Arne Eiksund CBDO 1 521 907 206 310 97 842 - 24 128 1 850 187 Kari Eian Krogstad CEO Medistim ASA 3 341 915 - 111 031 1 926 000 16 146 5 395 092 Thomas Jakobsen CFO Medistim ASA 2 142 690 - 106 970 - 8 164 2 257 824 Total compensation and benefits 21 964 132 1 901 173 1 240 032 1 926 000 206 857 27 238 194There is no severance pay agreements towards any in the management team in case of leaving the company. All members of the management group have a two-way arrangement of 3 months\u2019 notice. The exception is management in the US that has no notice period. The management group has the same pension plan as other employees. For Norwegian members of the management group, this is a contribution plan that covers 5 % of salary up to 7.1 G and 15 % of salary for G between 7.1 and 12. 1G equals NOK 130 160. Management in the US has a contribution plan that covers 4 % of salary. Share based paymentsThe group has a share-based payment scheme for its CEO. The program is settled in shares. The fair value of the option at the grant date is expensed over the vesting period. The expense is included in \u201csalary and social expenses\u201d in the income statement, and a corresponding amount is recognized as other paid-in capital.The board decides incentives to CEO. Bonus and incentives to the management group is decided by the CEO. Bonus and incentives for both management group and CEO are based on achieved results. The table shows the bonus paid in 2025. Some members of the management group have loan from the company at tax free interest rate related to the share program offered to the Management team. In 2025 both members of Management and key personnel were offered to participate in the share program. For every fourth share purchased one share was given free with a vesting period of 3 years. The loans are at tax free rate and are due for payment when the vesting period is over. The below table shows who in the management team and key personnel purchased shares at a discount and has loan form the company.Shares Match 25 % Total purchase of Number of Loan share Positionpurchased in NOKin NOKshares in NOKsharesprogramTeam leader HW 300 000 75 000 375 000 1 856 300 000Team leader SW 150 000 37 500 187 500 928 -Tech lead 300 000 75 000 375 000 1 856 300 000Bus & Prod Mgr Cardiac 300 000 75 000 375 000 1 856 300 000Bus & Prod Mgr Vascular 300 000 75 000 375 000 1 856 300 000Medical Advisor 300 000 75 000 375 000 1 856 300 000Fin Mgr 300 000 75 000 375 000 1 856 300 000VP Marketing 100 000 25 000 125 000 619 50 000VP Sales APAC 300 000 75 000 375 000 1 856 300 000VP QA/REG 800 000 200 000 1 000 000 3 772 800 000Chief R&D Officer 800 000 200 000 1 000 000 3 772 800 000 CIO 300 000 75 000 375 000 1 856 -CFO 400 000 100 000 500 000 2 475 400 000Total 4 650 000 1 162 500 5 812 500 26 414 4 150 000The CCO has a separate agreement since he is located in the UK. He could purchase 3 shares and get 2 for free if in position after 3 years. The CCO purchased 3322 shares in November 2025 and will if in position receive another 1 474 shares. The company expensed TNOK 375 related to the shares to the CCO. Compensation to the board was TNOK 2 240 in 2025 and TNOK 2 240 in 2024. The chairman received TNOK 517.5 as compensation in 2025 and TNOK 500 in 2024 The board members received a total TNOK 300 each as compensation in 2024, a total of TNOK 1 800. In 2024 they received TNOK 290 each, a total of TNOK 1 740.The nomination committee leader received a compensation of TNOK 25, while the two other members received TNOK 20 each. In total, the nomination committee received TNOK 65 as compensation. Compensation to Audit committee and remuneration committee was TNOK 95 and TNOK 50 respectively.Medistim ASA transferred in 2025 10 000 shares to CEO Kari Krogstad's 100 % owned company K2 Consulting. This is according to the agreement entered between Medistim ASA and the CEO under the same terms as in 2024. The shares have a lock-up period of 3 years and this qualifies for a 25 % discount. Average share price in the 14 days subscription period was NOK 173 per share. The shares were therefore purchased at 129.78 per share. To finance the purchase, Medistim has given the CEO a loan and when the lock-in period has ended, she is given a bonus equal to the loan amount.Share program CEO 2025 2026 2027 2028Shares granted - 8 000 8 000 10 000 Ending balance - 8 000 16 000 26 000 Share price at the time of grant in NOK - 219 204 173 Total expense in NOK - 1 752 000 1 632 000 1 730 000 Expense per grant per year in NOK - 584 000 544 000 576 667 Annual expense in NOK for the grant in 2025 - 584 000 544 000 576 667 Annual expenses for the grant in 2025 was NOK 1 704 667. In total TNOK 3 223 was expensed related to the share programs.Transactions with related partiesThere were no other transactions towards related parties in 2024 or in 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__92-1": {
"value": "Share based paymentsThe group has a share-based payment scheme for its CEO. The program is settled in shares. The fair value of the option at the grant date is expensed over the vesting period. The expense is included in \u201csalary and social expenses\u201d in the income statement, and a corresponding amount is recognized as other paid-in capital.Medistim ASA transferred in 2025 10 000 shares to CEO Kari Krogstad's 100 % owned company K2 Consulting. This is according to the agreement entered between Medistim ASA and the CEO under the same terms as in 2024. The shares have a lock-up period of 3 years and this qualifies for a 25 % discount. Average share price in the 14 days subscription period was NOK 173 per share. The shares were therefore purchased at 129.78 per share. To finance the purchase, Medistim has given the CEO a loan and when the lock-in period has ended, she is given a bonus equal to the loan amount.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__91": {
"value": "Transactions with related partiesThere were no other transactions towards related parties in 2024 or in 2025.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__95": {
"value": "NOTE 22 PROVISIONS Provisions (amount in NOK 1 000) 2025 2024Warranty provision 500 500Total provision 500 500The group provides warranties for general repairs of defects that existed at the time of sale, as required by law. Provisions related to these assurance-type warranties are recognized when the product is sold or the service is provided to the customer. Initial recognition is based on historical experience. The initial estimate of warranty-related costs is revised annually.The warranty provision is based upon the company\u2019s experience with sales and return of its own products. The estimate is based upon this experience to cover future obligations. The company has introduced extended warranty where customers for a fee extend the warranty period. The level of warranty contracts in 2025 is limited and there have been no expenses related to extended warranty contracts in 2025. In 2025, there are no additional provision related to the contracts. This will be monitored and if the level of extended warranty increases a method for estimating a provision is established.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfTypesOfWarrantiesAndRelatedObligations",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__94": {
"value": "NOTE 22 PROVISIONS Provisions (amount in NOK 1 000) 2025 2024Warranty provision 500 500Total provision 500 500The group provides warranties for general repairs of defects that existed at the time of sale, as required by law. Provisions related to these assurance-type warranties are recognized when the product is sold or the service is provided to the customer. Initial recognition is based on historical experience. The initial estimate of warranty-related costs is revised annually.The warranty provision is based upon the company\u2019s experience with sales and return of its own products. The estimate is based upon this experience to cover future obligations. The company has introduced extended warranty where customers for a fee extend the warranty period. The level of warranty contracts in 2025 is limited and there have been no expenses related to extended warranty contracts in 2025. In 2025, there are no additional provision related to the contracts. This will be monitored and if the level of extended warranty increases a method for estimating a provision is established.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__96": {
"value": "The group provides warranties for general repairs of defects that existed at the time of sale, as required by law. Provisions related to these assurance-type warranties are recognized when the product is sold or the service is provided to the customer. Initial recognition is based on historical experience. The initial estimate of warranty-related costs is revised annually.The warranty provision is based upon the company\u2019s experience with sales and return of its own products. The estimate is based upon this experience to cover future obligations. The company has introduced extended warranty where customers for a fee extend the warranty period. The level of warranty contracts in 2025 is limited and there have been no expenses related to extended warranty contracts in 2025. In 2025, there are no additional provision related to the contracts. This will be monitored and if the level of extended warranty increases a method for estimating a provision is established.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__97": {
"value": "NOTE 23 EXCHANGE RATES FOREIGN CURRENCYExchange rates foreign currency Rate 01.01.2025 Average rate Rate 31.12.2025CurrencyUSD 10.3534 10.3948 10.0791DKK 156.62 157.00 158.56EUR 11.7950 11.7174 11.8430GBP 14.2249 13.6817 13.5721Transactions in foreign currency Transactions in foreign currency are translated to functional currency using the exchange rate at the date of the transaction. Financial instruments in foreign currency are translated to Norwegian kroner at the closing rate of the balance day. Non-financial items measured at historic cost are translated to Norwegian kroner using the exchange rate at the time of the transaction. Foreign subsidiariesAssets, liabilities and goodwill in foreign subsidiaries that are consolidated are translated to Norwegian kroner at the date of the balance sheet. Revenue and expenses are translated to Norwegian kroner using the rate at the transaction date.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__99": {
"value": "Transactions in foreign currency Transactions in foreign currency are translated to functional currency using the exchange rate at the date of the transaction. Financial instruments in foreign currency are translated to Norwegian kroner at the closing rate of the balance day. Non-financial items measured at historic cost are translated to Norwegian kroner using the exchange rate at the time of the transaction.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__101": {
"value": "NOTE 24 CHANGES IN LIABILITIES ARISING FROM FINANCIAL ACTIVITIESChanges in liabilities arising from financial activities 2025 (amount in NOK 1 000)Current Non-current lease Deferred revenue lease agreementsagreements Total 2025At 1st of January 2025 5 931 9 305 25 058 40 295New lease agreements - - 23 379 23 379Cash flows lease agreements - -9 357 - -9 357Liabilities becoming current in 2025 - 11 594 -11 594 -Effects of foreign exchange - 52 833 855Deferred revenue 5 378 - - 5 77131. December 2025 11 309 11 594 37 676 60 580Changes in liabilities arising from financial activities 2024 (amount in NOK 1 000)Current Non-current lease Deferred revenue lease agreementsagreements Total 2024At 1st of January 2024 4 233 8 791 8 855 21 879New lease agreements - - 25 508 25 508Cash flows lease agreements - -8 791 - -8 791Liabilities becoming current in 2024 - 9 305 -9 305 -Effects of foreign exchange - - 450Deferred revenue 1 697 - - 1 697 31. December 2024 5 931 9 305 25 058 40 295",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__100": {
"value": "NOTE 24 CHANGES IN LIABILITIES ARISING FROM FINANCIAL ACTIVITIESChanges in liabilities arising from financial activities 2025 (amount in NOK 1 000)Current Non-current lease Deferred revenue lease agreementsagreements Total 2025At 1st of January 2025 5 931 9 305 25 058 40 295New lease agreements - - 23 379 23 379Cash flows lease agreements - -9 357 - -9 357Liabilities becoming current in 2025 - 11 594 -11 594 -Effects of foreign exchange - 52 833 855Deferred revenue 5 378 - - 5 77131. December 2025 11 309 11 594 37 676 60 580Changes in liabilities arising from financial activities 2024 (amount in NOK 1 000)Current Non-current lease Deferred revenue lease agreementsagreements Total 2024At 1st of January 2024 4 233 8 791 8 855 21 879New lease agreements - - 25 508 25 508Cash flows lease agreements - -8 791 - -8 791Liabilities becoming current in 2024 - 9 305 -9 305 -Effects of foreign exchange - - 450Deferred revenue 1 697 - - 1 697 31. December 2024 5 931 9 305 25 058 40 295",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s7__6__102": {
"value": "NOTE 25 EVENTS AFTER 2025Information after the reporting period that provide evidence of conditions that existed at the end of the reporting (\u201dadjusting events\u201d), are reflected in the amounts recognized in the financial statement. Information after the reporting period that are indicative of conditions that arose after the reporting period (\u201cnon-adjusting events\u201d) are not reflected in the amounts recognized in the financial statement but are disclosed if material.The Board of Directors has no knowledge about other events after 2025 that will affect the annual report and financial statement for 2025. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXJOX483",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}