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"scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "f1__s4__4__24": { "value": "2197000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2023-01-01T00:00:00", "unit": "iso4217:USD" } }, "f1__s4__3__25": { "value": "1054000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "f1__s4__4__25": { "value": "2038000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "f1__s6__6__8": { "value": "Note 1 Basis for presentation \u00aeThe consolidated financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU, their interpretations adopted by the International Accounting Standards Board (\u201cIASB\u201d) and the additional requirements of the Norwegian Accounting Act as of 31 December 2021. The separate financial statements for the parent company have been prepared and presented in accordance with simplified IFRS as approved by Ministry of Finance 10 December 2019. In the separate statements the exception from IFRS for recognition of dividends and group contributions is applies. Otherwise, the explanations of the accounting policy for the group also apply to the separate statement, and the notes to the consolidate financial statements will to a large degree also cover the separate statements. Aquila also provides additional disclosures in accordance with requirements in the Norwegian Accounting Act related to remuneration to the board and the senior management. The notes are an integral part of the consolidated financial statements. The consolidated financial statements have been prepared on a historical cost basis, except for certain financial assets financial instruments that have been measured at fair value. The financial statements of the subsidiaries have been prepared for the same reporting year as the Company, using consistent accounting policies. The consolidated financial statements provide comparative information in respect of the previous period and are presented in thousands of USD. The income statement is presented by showing expenses by their nature. The statement of cash flows is presented using the indirect method. The consolidated financial statements of the Group were authorized by the Board of Directors on 3 April 2025. The consolidated financial statements will be presented for approval at the annual general meeting on 22 May 2025. Until this date, the Board of Directors has the authority to amend the financial statements. The annual financial statements have been prepared under a going concern assumption. These assumptions rest on financial forecasts and plans for the coming period and plans for coming years based on the assumptions made about future events and planned transactions.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__7": { "value": "Note 1 Basis for presentation \u00aeThe consolidated financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU, their interpretations adopted by the International Accounting Standards Board (\u201cIASB\u201d) and the additional requirements of the Norwegian Accounting Act as of 31 December 2021. The separate financial statements for the parent company have been prepared and presented in accordance with simplified IFRS as approved by Ministry of Finance 10 December 2019. In the separate statements the exception from IFRS for recognition of dividends and group contributions is applies. Otherwise, the explanations of the accounting policy for the group also apply to the separate statement, and the notes to the consolidate financial statements will to a large degree also cover the separate statements. Aquila also provides additional disclosures in accordance with requirements in the Norwegian Accounting Act related to remuneration to the board and the senior management. The notes are an integral part of the consolidated financial statements. The consolidated financial statements have been prepared on a historical cost basis, except for certain financial assets financial instruments that have been measured at fair value. The financial statements of the subsidiaries have been prepared for the same reporting year as the Company, using consistent accounting policies. The consolidated financial statements provide comparative information in respect of the previous period and are presented in thousands of USD. The income statement is presented by showing expenses by their nature. The statement of cash flows is presented using the indirect method. The consolidated financial statements of the Group were authorized by the Board of Directors on 3 April 2025. The consolidated financial statements will be presented for approval at the annual general meeting on 22 May 2025. Until this date, the Board of Directors has the authority to amend the financial statements. The annual financial statements have been prepared under a going concern assumption. These assumptions rest on financial forecasts and plans for the coming period and plans for coming years based on the assumptions made about future events and planned transactions.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__9": { "value": "\u00aeThe consolidated financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU, their interpretations adopted by the International Accounting Standards Board (\u201cIASB\u201d) and the additional requirements of the Norwegian Accounting Act as of 31 December 2021.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__10": { "value": "Note 2 Key accounting estimates and assumptions. The preparation of the group\u2019s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, the accompanying disclosures and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. In the process of applying the group\u2019s accounting policies, management has made various judgements. Those which management has assessed to have the most significant effect on the amounts recognized in the consolidated financial statements have been discussed in the individual notes of the related financial statement line items. The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, which have a significant risk of causing material adjustments to the carrying amounts of assets and liabilities within the next financial year, are described in the individual notes to the related financial statement line below. The Group based its assumptions and estimated parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future development, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. Fair value measurement Certain financial instruments are measured at fair value. Aquila uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy based on the lowest level of input that is significant to the fair value measurement, and can be described as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). In note number 9 the value measurement of financial instruments is categorized using the above description. Impairment of intangible assets The Group uses the discounted cash flow method to estimate the present value of the multi-client library, project Utsira including the reprocessing and project Egypt, based on expectations of future multi-client late sales according to the cash flow prognosis used by management for 2024. There are two uncertainties when it comes to the timing of the late sales and also the size of the late sales. The management has weighted these uncertainly with probability in their discounted cash flow calculations. The WACC used in the calculation is comparable to peers.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__11": { "value": "Fair value measurement Certain financial instruments are measured at fair value. Aquila uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy based on the lowest level of input that is significant to the fair value measurement, and can be described as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). In note number 9 the value measurement of financial instruments is categorized using the above description.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__12": { "value": "Impairment of intangible assets The Group uses the discounted cash flow method to estimate the present value of the multi-client library, project Utsira including the reprocessing and project Egypt, based on expectations of future multi-client late sales according to the cash flow prognosis used by management for 2024. There are two uncertainties when it comes to the timing of the late sales and also the size of the late sales. The management has weighted these uncertainly with probability in their discounted cash flow calculations. The WACC used in the calculation is comparable to peers.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__14-1": { "value": "Note 3 Segment reporting The Group operates two segments, Axxis and Investments, based on the two different revenue streams. The Group has a legacy seismic business operating under the name Axxis Geo Solutions, with a multi-client data library. The investment segment was new from 2021. The Group has a strategy to invest in listed companies as well as companies expected to be listed in the near term. Investments must meet the criteria for risk and return set by the board of directors. The segment reporting is based on the same accounting principles as the financial statements. Operating expenses are allocated to the segments based on the use of resources and assets. Unallocated items include revenue and expenses related to salaries for office personnel and other office expenses. Share based payment cost and capitalized cost of obtaining contracts has not been allocated to segments. USD thousands Segment reporting Unallocated Total Axxis Investment Income statement 2024202420242024Total revenue 3 914--3 914Changes in fair value of investments -(1 779)-(1 779)Other gains (losses) (730)--(730)Cost of sales (3 942)--(3 942)Selling, general and administrative expenses (199)(5)(1 788)(1 992)Reversal of other accruals 1 323--1 323Amortization multi-client (6 409)--(6 409)Impairment multi-client (2 646)--(2 646)Operating profit (loss) (EBIT) Segment(8 689)(1 784)(1 788)(12 261)USD thousands Segment reporting Unallocated Total Axxis Investment Geographical markets 2024202420242024Norway 3 914--3 914Total revenue 3 914--3 914USD thousands Segment reporting Unallocated Total Axxis Investment Major customers 2024202420242024Customer 1 1 430--1 430Customer 2 1 430--1 430Customer 3 949--949Customer 4 105--105Total revenue 3 914--3 914USD thousands Segment reporting Unallocated Total Axxis Investment Income statement 2023202320232023Total revenue 8 237--8 237Changes in fair value of investments -(251)-(251)Other gains (losses) (1 000)(1 000)Cost of sales (5 791)--(5 791)Selling, general and administrative expenses (1 034)(8)(1 430)(2 472)Amortization multi-client (6 409)--(6 409)Operating profit (loss) (EBIT) Segment(5 997)(259)(1 430)(7 686)The geographical split is based on where the late sales occur. USD thousands Segment reporting Unallocated Total Axxis Investment Geographical markets 2023202320232023Norway 8 237--8 237Total revenue 8 237--8 237USD thousands Segment reporting Unallocated Total Axxis Investment Major customers 2023202320232023Customer 1 3 720--3 720Customer 2 3 720--3 720Customer 3 458--458Customer 4 340--340Total revenue 8 237--8 237Note 4 Revenue and cost from contract with clients Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount which reflects the considerations to which the Group expects to be entitled in exchange for those goods or services. Pre-funding Multi-client pre-funding contracts of unfinished data (i.e. contracts entered into prior to being ready for delivery) are considered to be \u2018right to use licenses\u2019 under IFRS 15, meaning that all revenues related to these contracts is recognized at the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data, independent of services delivered to clients during the project phase. Aquila has generally concluded that it is the principal in its revenue arrangements because it typically controls the goods or services before transferring them to the customer. Late sales Revenue for sale of finished data is recognized at a point in time, generally upon delivery of the processed data (i.e. the client has gained access to the data under a binding agreement). Through the binding agreement the customer is granted a non-exclusive license to use the finished data. Sales of finished data are presented as part of late sales revenue together with sales of unfinished data in cases where the relevant survey had already commenced when the contract was entered into. USD thousands AxxisInvestmentTotalIncome statement 202420242024Multi-client projects late sales 1 054 1 054 Multi-client projects pre-funding 2 860 2 860 Total revenue from contracts with customers 3 914 3 914 At a point in time 3 914 3 914 Total revenues from contracts with customers 3 914 3 914 USD thousands AxxisInvestmentTotalOther gains (losses) 202420242024Sale of node assets - earnout model (730) (730)Total gain (losses) (730) (730)USD thousands AxxisInvestmentTotalIncome statement 202320232023Multi-client projects late sales 797 797 Multi-client projects pre-funding 7 440 7 440 Total revenue from contracts with customers 8 237 8 237 At a point in time 8 237 8 237 Total revenues from contracts with customers 8 237 8 237 USD thousands AxxisInvestmentTotalOther gains (losses) 202320232023Sale of node assets - earnout model (1 000) (1 000)Total gain (losses) (1 000) (1 000)The ocean-bottom seismic contract node on a rope business was divested in March 2022, through an earnout agreement with Magseis Fairfield. Under the agreement, Aquila received USD 0.5 million at closing and to further to receive earnout payments of up to a maximum of USD 12.0 million over the next three years, based on the use of the equipment. The minimum payment after year three is USD 1.5 million. Due to the short remaining earn-out period a USD 0.7 million reduction in the fair value of the financial asset has been recognized in 2024. In 2023 a reduction of USD 1.0 million was recognized.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__13": { "value": "Note 3 Segment reporting The Group operates two segments, Axxis and Investments, based on the two different revenue streams. The Group has a legacy seismic business operating under the name Axxis Geo Solutions, with a multi-client data library. The investment segment was new from 2021. The Group has a strategy to invest in listed companies as well as companies expected to be listed in the near term. Investments must meet the criteria for risk and return set by the board of directors. The segment reporting is based on the same accounting principles as the financial statements. Operating expenses are allocated to the segments based on the use of resources and assets. Unallocated items include revenue and expenses related to salaries for office personnel and other office expenses. Share based payment cost and capitalized cost of obtaining contracts has not been allocated to segments. USD thousands Segment reporting Unallocated Total Axxis Investment Income statement 2024202420242024Total revenue 3 914--3 914Changes in fair value of investments -(1 779)-(1 779)Other gains (losses) (730)--(730)Cost of sales (3 942)--(3 942)Selling, general and administrative expenses (199)(5)(1 788)(1 992)Reversal of other accruals 1 323--1 323Amortization multi-client (6 409)--(6 409)Impairment multi-client (2 646)--(2 646)Operating profit (loss) (EBIT) Segment(8 689)(1 784)(1 788)(12 261)USD thousands Segment reporting Unallocated Total Axxis Investment Geographical markets 2024202420242024Norway 3 914--3 914Total revenue 3 914--3 914USD thousands Segment reporting Unallocated Total Axxis Investment Major customers 2024202420242024Customer 1 1 430--1 430Customer 2 1 430--1 430Customer 3 949--949Customer 4 105--105Total revenue 3 914--3 914USD thousands Segment reporting Unallocated Total Axxis Investment Income statement 2023202320232023Total revenue 8 237--8 237Changes in fair value of investments -(251)-(251)Other gains (losses) (1 000)(1 000)Cost of sales (5 791)--(5 791)Selling, general and administrative expenses (1 034)(8)(1 430)(2 472)Amortization multi-client (6 409)--(6 409)Operating profit (loss) (EBIT) Segment(5 997)(259)(1 430)(7 686)The geographical split is based on where the late sales occur. USD thousands Segment reporting Unallocated Total Axxis Investment Geographical markets 2023202320232023Norway 8 237--8 237Total revenue 8 237--8 237USD thousands Segment reporting Unallocated Total Axxis Investment Major customers 2023202320232023Customer 1 3 720--3 720Customer 2 3 720--3 720Customer 3 458--458Customer 4 340--340Total revenue 8 237--8 237", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__15": { "value": "The Group operates two segments, Axxis and Investments, based on the two different revenue streams. The Group has a legacy seismic business operating under the name Axxis Geo Solutions, with a multi-client data library. The investment segment was new from 2021. The Group has a strategy to invest in listed companies as well as companies expected to be listed in the near term. Investments must meet the criteria for risk and return set by the board of directors. The segment reporting is based on the same accounting principles as the financial statements. Operating expenses are allocated to the segments based on the use of resources and assets. Unallocated items include revenue and expenses related to salaries for office personnel and other office expenses. Share based payment cost and capitalized cost of obtaining contracts has not been allocated to segments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__6": { "value": "The Group operates two segments, Axxis and Investments, based on the two different revenue streams. The Group has a legacy seismic business operating under the name Axxis Geo Solutions, with a multi-client data library. The investment segment was new from 2021. The Group has a strategy to invest in listed companies as well as companies expected to be listed in the near term. Investments must meet the criteria for risk and return set by the board of directors. The segment reporting is based on the same accounting principles as the financial statements. Operating expenses are allocated to the segments based on the use of resources and assets. Unallocated items include revenue and expenses related to salaries for office personnel and other office expenses. Share based payment cost and capitalized cost of obtaining contracts has not been allocated to segments.Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount which reflects the considerations to which the Group expects to be entitled in exchange for those goods or servicesNote 5 Cost of sales Cost of sales (COS) consists of direct costs related to proprietary contract work and other services revenue in which revenue is recognized over time. COS also consists of costs related to delivery of geoscientific data.The multi-client library consists of geophysical data to be licensed to customers on a non-exclusive basis. Directly attributable costs associated with the production and development of multi-client projects such as data acquisition and processing, and direct project costs are capitalized. Cost directly attributable to data acquisition and processing include vessel costs, payroll and related costs for crew, project management, agent, other related project costs, hardware/software costs and mobilization costs when relocating a vessel to the survey areas. The library of multi-client seismic data and interpretations is presented at cost reduced by accumulated amortization and impairment.Cash and cash equivalents in the balance sheet include cash in bank accounts and on hand and short deposits with banks with an original maturity of three months or less.Restricted bank deposits relate to employee withholding tax. These deposits are subject to regulatory restrictions and are therefore not available for general use by the entities within the Group. The account can be used to settle employee withholding tax.Due to the short-term nature of bank deposits, cash in hand, trade receivables and other current receivables, their carrying amount is considered to be the same as their fair value. See note 9 for investments for more information. Fair value for financial assets is measured based on level 3 inputs. See note 4 for more information.The Group transactions and balances with related parties in 2024 and 2023 were related to consultancy fees from companies representing some of the largest shareholders.The Group has a defined contribution pension plan. The contribution plan is a retirement plan in which the Group pays fixed contributions to a separate legal entity. The Group has no further payment obligations once these contributions have been paid. Contributions are booked as cost on an ongoing basis. The Group meets the requirements for occupational pension scheme under the Act on Obligatory Occupational Pensions. The contribution pension scheme in Norway meets the legal requirements. The Group has not granted any loan or collateral to the Chair of the Board or other related parties.The exercise price for the grants was fair value at the grant date. The options can be exercised by buying shares as settlement where one options give right to one share.Basic earnings per share is calculated by dividing the net profit or loss attributable to shareholders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share include the weighted average number for ordinary shares that would be issued on the conversion of all the diluted potential ordinary shares into ordinary shares. The options described in note 19, are not included in the number of dilutive shares for 2024 or 2023 due to the options is out of money.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__17": { "value": "Note 4 Revenue and cost from contract with clients Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount which reflects the considerations to which the Group expects to be entitled in exchange for those goods or services. Pre-funding Multi-client pre-funding contracts of unfinished data (i.e. contracts entered into prior to being ready for delivery) are considered to be \u2018right to use licenses\u2019 under IFRS 15, meaning that all revenues related to these contracts is recognized at the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data, independent of services delivered to clients during the project phase. Aquila has generally concluded that it is the principal in its revenue arrangements because it typically controls the goods or services before transferring them to the customer. Late sales Revenue for sale of finished data is recognized at a point in time, generally upon delivery of the processed data (i.e. the client has gained access to the data under a binding agreement). Through the binding agreement the customer is granted a non-exclusive license to use the finished data. Sales of finished data are presented as part of late sales revenue together with sales of unfinished data in cases where the relevant survey had already commenced when the contract was entered into. USD thousands AxxisInvestmentTotalIncome statement 202420242024Multi-client projects late sales 1 054 1 054 Multi-client projects pre-funding 2 860 2 860 Total revenue from contracts with customers 3 914 3 914 At a point in time 3 914 3 914 Total revenues from contracts with customers 3 914 3 914 USD thousands AxxisInvestmentTotalOther gains (losses) 202420242024Sale of node assets - earnout model (730) (730)Total gain (losses) (730) (730)USD thousands AxxisInvestmentTotalIncome statement 202320232023Multi-client projects late sales 797 797 Multi-client projects pre-funding 7 440 7 440 Total revenue from contracts with customers 8 237 8 237 At a point in time 8 237 8 237 Total revenues from contracts with customers 8 237 8 237 USD thousands AxxisInvestmentTotalOther gains (losses) 202320232023Sale of node assets - earnout model (1 000) (1 000)Total gain (losses) (1 000) (1 000)The ocean-bottom seismic contract node on a rope business was divested in March 2022, through an earnout agreement with Magseis Fairfield. Under the agreement, Aquila received USD 0.5 million at closing and to further to receive earnout payments of up to a maximum of USD 12.0 million over the next three years, based on the use of the equipment. The minimum payment after year three is USD 1.5 million. Due to the short remaining earn-out period a USD 0.7 million reduction in the fair value of the financial asset has been recognized in 2024. In 2023 a reduction of USD 1.0 million was recognized.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__18": { "value": "Revenue from contracts with customers is recognized when control of the goods or services is transferred to the customer at an amount which reflects the considerations to which the Group expects to be entitled in exchange for those goods or services", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__20": { "value": "Note 5 Cost of sales Cost of sales (COS) consists of direct costs related to proprietary contract work and other services revenue in which revenue is recognized over time. COS also consists of costs related to delivery of geoscientific data. USD thousands Cost of sales 20242023Reprocessing (3 944)(5 744)Agent related expenses (8)(48)Reversal of cost previous period 10-Total cost of sales (3 942)(5 792)", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__19": { "value": "Note 5 Cost of sales Cost of sales (COS) consists of direct costs related to proprietary contract work and other services revenue in which revenue is recognized over time. COS also consists of costs related to delivery of geoscientific data. USD thousands Cost of sales 20242023Reprocessing (3 944)(5 744)Agent related expenses (8)(48)Reversal of cost previous period 10-Total cost of sales (3 942)(5 792)", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__21": { "value": "Note 6 Multi-client library The multi-client library consists of geophysical data to be licensed to customers on a non-exclusive basis. Directly attributable costs associated with the production and development of multi-client projects such as data acquisition and processing, and direct project costs are capitalized. Cost directly attributable to data acquisition and processing include vessel costs, payroll and related costs for crew, project management, agent, other related project costs, hardware/software costs and mobilization costs when relocating a vessel to the survey areas. The library of multi-client seismic data and interpretations is presented at cost reduced by accumulated amortization and impairment. Straight-line amortization After a project is completed, a straight -line amortization is applied. The straight-line amortization is assigned over the remaining useful life. Each project is evaluated individually for a lifetime and the estimates are revised at least annually. Accelerated amortization of seismic data No amortization is recognized until the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data. When a project is completed and after pre-funding is recognized, recognition of accelerated amortization may be necessary in the event the recoverable value (present value of expected late sales) is lower than net book value of the survey (capitalized cost of the survey). Following the adoption of the straight-line amortization policy for completed surveys, recognition of accelerated amortization of a library may be necessary if sales on a survey is realized disproportionately sooner within that survey\u2019s useful life. Impairment evaluation multi-client library Before the library is completed, the Group tests for impairment at least annually. To ensure that value in use is above net book value, the Group will perform an additional impairment test after each significant sale is recognized, as each customer will only acquire the full dataset once. Any impairment of the multi-client library is recognized immediately and presented as \u2018Impairment of the multi-client library\u2019 in the statement of profit and loss. According to IFRS the multi-client library should be tested for impairment if the circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. USD thousands 31.12.202431.12.2023Cost as of 01.01 92 881 92 881 Additions - - Cost as of 31.12 92 88192 881Accumulated amortization and impairment as of 01.01 (61 799)(55 390)Amortization for the period (6 409)(6 409)Impairment (2 646) - Accumulated amortization and impairment as of 31.12 (70 854)(61 799)Carrying value at 01.01 31 08237 491Carrying value at 31.12 22 02731 082In December 2022, a reprocessing agreement for the Utsira project was signed with Viridien (formerly CGG), supported by pre-funding from two major oil companies, adding a new multi-client asset to the balance sheet. The new asset was added to the balance sheet through a reversal of a previous impairment of the Utsira OBN library. The value in use of an asset reflects the expected future cash flows it will generate in its current condition, discounted to present value using an appropriate rate. Quarterly impairment testing for multi-client assets employs a discounted cash flow (DCF) model, incorporating multiple sales value scenarios weighted by their likelihood of materializing over time. These scenarios form the basis of the sales forecast pipeline going into the DCF, tracked with conservative estimates to reflect development trends. While the unpredictable timing and value of sales in the multi-client business can pose challenges due to its lumpy nature, historical data shows that most projected sales leads have eventually materialized. The discount rates applied in the DCF impairment tests set at a WACC of 10.10% for Norwegian assets and 12.44% for Egyptian assets. The Group\u2019s Egyptian multi-client rights in the Suez are capped at USD 13.7 million with no time-based expiry beyond this limit. In Norway, the Utsira OBN survey carries a 10-year exclusivity period from processing completion, meaning the original data becomes public domain in late 2030, while the reprocessed data follows in 2034. Ownership of the Norwegian Utsira OBN survey is split 50% between Axxis Multi Client AS and TGS. Revenue rights from the reprocessed Utsira data are allocated 40% to Axxis Multi Client AS, 30% to TGS, and 30% to Viridien, with additional mechanisms enabling Viridien to recover costs. In Egypt, Schlumberger fully owns the data, but Axxis secures a 60% revenue share on sales up to the USD 13.7 million cap, with USD 1.6 million recovered as of December 2024. The multi-client segment comprises several seismic data surveys, each treated as a distinct cash-generating unit (CGU) and tested separately for impairment. As of December 31, 2024, the Group holds two such surveys. The Utsira survey began amortization in Q3 2020, when processed data was first available to customers, initially over a 4-year lifespan. In January 2022, this was extended to 10 years, leaving 8.5 years remaining as of that date. The Egyptian survey completed processing in September 2022, with amortization commencing in Q3 2022 over a 4-year term. The announcement of the APA-2024 licensing round on the Norwegian Continental Shelf in January 2025 awarded several new licenses in the Utsira survey area, primarily to AkerBP and Equinor without additional partners. This reduced the pool of prospective clients, triggering a USD 2.6 million impairment charge in Q4 2024. The updated balance of the Utsira survey after impairment is USD 18.1 million. The impairment test is sensitive to changes in the Weighted Average Cost of Capital (WACC), with a 1% shift altering the result by approximately USD 220,000. It is also influenced by uncertainties around sales values and the timing of sales. Management based the forecast on budgets and assumptions about future market demand and spending on exploration and production by oil companies, including licensing activities, M&A related transfer fees and farm-ins. The uncertainty tied to timing plays a significant role. Impairment may occur if a sales opportunity is dropped from the list of likely outcomes or its probability is notably reduced, depending on how critical that sale was to the projections; however, the addition of new sales leads into the model could offset such losses by bolstering projected revenues. Historically, sales amounts have outpaced modeled estimates but have happened later than expected. The Group assesses that climate risk does not materially affect the multi-client asset valuations as of December 2024.", "dimensions": { "concept": "AQU:DisclosureOfMultiClientLibrary", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__23": { "value": "Note 7 Financial items USD thousands Financial income 20242023Interest income 6925Other financial income --Total financial income 6925Financial expenses 20242023Interest expense (130)(286)Other financial expenses (12)(108)Total financial expenses (143)(394)Currency exchange gain (loss) 20242023Exchange gains 657402Exchange losses (551)(441)Total exchange gain (loss) 106(39)", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__22": { "value": "Note 7 Financial items USD thousands Financial income 20242023Interest income 6925Other financial income --Total financial income 6925Financial expenses 20242023Interest expense (130)(286)Other financial expenses (12)(108)Total financial expenses (143)(394)Currency exchange gain (loss) 20242023Exchange gains 657402Exchange losses (551)(441)Total exchange gain (loss) 106(39)", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__25": { "value": "USD thousands Financial income 20242023Interest income 6925Other financial income --Total financial income 6925Financial expenses 20242023Interest expense (130)(286)Other financial expenses (12)(108)Total financial expenses (143)(394)Currency exchange gain (loss) 20242023Exchange gains 657402Exchange losses (551)(441)Total exchange gain (loss) 106(39)", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__24": { "value": "USD thousands Financial income 20242023Interest income 6925Other financial income --Total financial income 6925Financial expenses 20242023Interest expense (130)(286)Other financial expenses (12)(108)Total financial expenses (143)(394)Currency exchange gain (loss) 20242023Exchange gains 657402Exchange losses (551)(441)Total exchange gain (loss) 106(39)", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__27": { "value": "USD thousands Financial income 20242023Interest income 6925Other financial income --Total financial income 6925Financial expenses 20242023Interest expense (130)(286)Other financial expenses (12)(108)Total financial expenses (143)(394)Currency exchange gain (loss) 20242023Exchange gains 657402Exchange losses (551)(441)Total exchange gain (loss) 106(39)", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__26": { "value": "USD thousands Financial income 20242023Interest income 6925Other financial income --Total financial income 6925Financial expenses 20242023Interest expense (130)(286)Other financial expenses (12)(108)Total financial expenses (143)(394)Currency exchange gain (loss) 20242023Exchange gains 657402Exchange losses (551)(441)Total exchange gain (loss) 106(39)", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__28": { "value": "Note 8 Tax Tax (income) in 2024 was USD 1 506 thousand compared with USD 7 thousand tax (income) in 2023. Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Aquila operates and generates taxable income. USD thousands 20242023Specification of tax expense (income) for the year Current income tax (including withholding tax) - -Change in deferred tax - -Changes from previous years (1 506) (7)Total tax expense (income) (1 506)(7)Reconciliation of actual against expected tax expense (income) at the income tax rate of 22% (8 Profit (loss) before tax (12 228)093) (2 (1 22% tax 690)781)Tax effect from: Withholding tax and corporate tax abroad - -Permanent differences 99 98 Currency effect (1 036) 590 Difference in tax rate in foreign activities - -Changes from previous years 1 506 584 Not booked deferred tax asset 615 501 Calculated tax expense (income) (1 506)(7)Effective tax rate for the Company 12.32 0.09 USD thousands 31.12.202431.12.2023Temporary differences Non current assets (3 548)(4 945)Accumulated loss carried forward (50 212)(44 837)Temporary differences at 31.12. (53 760)(49 782)Deferred tax assets (liabilities) 11 827 10 952 Withholding taxes Withholding taxes are included in the tax expense to the extent that a tax credit is available in the income tax in the home state. Changes from previous year is related to change in accrual for corporate income tax in Egypt, where the taxes have not been settled. Deferred taxes The deferred tax liabilities or tax assets are recognized in the 2024 financial statement. The Group has substantial tax losses carried forward. All the tax losses carried forward are related to the Norwegian entities. However, no deferred tax assets have been recognized due to the uncertainties in being able to utilize the tax losses.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__29": { "value": "Deferred taxes The deferred tax liabilities or tax assets are recognized in the 2024 financial statement. The Group has substantial tax losses carried forward. All the tax losses carried forward are related to the Norwegian entities. However, no deferred tax assets have been recognized due to the uncertainties in being able to utilize the tax losses.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__31-1": { "value": "Note 9 Financial assets The Group invests in financial assets as part of its core business. The financial investments are reflected at fair value and value adjustments are posted in the profit or loss statement. Financial assets are measured at fair value using fair value hierarchy described in accounting principles. USD thousands Number of Investments shares 31.12.202431.12.2023Listed securities Capsol Tehnologies ASA 4 033 188 3 909 4 824Dolphin Drilling AS - - 1 427Listed securities 3 909 6 250 Unlisted securities Arbaflame AS 3 920 294 397 320Unlisted securities 397 320 Total investments 4 307 6 570 USD thousands Pricing sensitivity Gain/(loss) Gain/(loss) Investments 31.12.2024of 5% movementof 10% movementCapsol Technologies ASA 3 909195391Dolphin Drilling AS 000Arbaflame AS 3972040Total Investments 4 307215431Capsol Technologies ASA The investment in Capsol Technologies is valued based on Level 1 inputs, quoted prices in active markets. Year-end closing price was NOK 11.00 (NOK 13.50 in 2023) per share. The valuation of traded shares is based on quoted prices in active markets. Market price changes after year end may have a significant impact on the overall fair value of investments. Dolphin Drilling AS The Group disposed of all shares in Dolphin Drilling AS in 2024. Arbaflame AS The investment in Arbaflame is measured based on level 3 inputs. The company is not listed, and management has therefore evaluated all available information and news from the company after the investment was made. In December 2024 the Group received a sales offer for the shares in Arbaflame at NOK 1.15 per share. The offer was accepted, and the Group use this value. Based on this valuation, the estimated fair value of the Group\u2019s investment in Arbaflame was USD 0.4 million (NOK 4.5 million) at the end of December 2024. Settlement for the shares was received in 2025 as the shares were transferred to the buyer. The Group does not consider climate risk to have a significant impact on the estimates for the fair value of investments per December 2024.Note 10 Other current assets USD thousands 31.12.202431.12.2023Prepayments 77 122 Accrued income - 1 140 Other current receivables - 3 Total other current assets 77 1 265", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__30": { "value": "Note 9 Financial assets The Group invests in financial assets as part of its core business. The financial investments are reflected at fair value and value adjustments are posted in the profit or loss statement. Financial assets are measured at fair value using fair value hierarchy described in accounting principles. USD thousands Number of Investments shares 31.12.202431.12.2023Listed securities Capsol Tehnologies ASA 4 033 188 3 909 4 824Dolphin Drilling AS - - 1 427Listed securities 3 909 6 250 Unlisted securities Arbaflame AS 3 920 294 397 320Unlisted securities 397 320 Total investments 4 307 6 570 USD thousands Pricing sensitivity Gain/(loss) Gain/(loss) Investments 31.12.2024of 5% movementof 10% movementCapsol Technologies ASA 3 909195391Dolphin Drilling AS 000Arbaflame AS 3972040Total Investments 4 307215431Capsol Technologies ASA The investment in Capsol Technologies is valued based on Level 1 inputs, quoted prices in active markets. Year-end closing price was NOK 11.00 (NOK 13.50 in 2023) per share. The valuation of traded shares is based on quoted prices in active markets. Market price changes after year end may have a significant impact on the overall fair value of investments. Dolphin Drilling AS The Group disposed of all shares in Dolphin Drilling AS in 2024. Arbaflame AS The investment in Arbaflame is measured based on level 3 inputs. The company is not listed, and management has therefore evaluated all available information and news from the company after the investment was made. In December 2024 the Group received a sales offer for the shares in Arbaflame at NOK 1.15 per share. The offer was accepted, and the Group use this value. Based on this valuation, the estimated fair value of the Group\u2019s investment in Arbaflame was USD 0.4 million (NOK 4.5 million) at the end of December 2024. Settlement for the shares was received in 2025 as the shares were transferred to the buyer. The Group does not consider climate risk to have a significant impact on the estimates for the fair value of investments per December 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__33": { "value": "Note 10 Other current assets USD thousands 31.12.202431.12.2023Prepayments 77 122 Accrued income - 1 140 Other current receivables - 3 Total other current assets 77 1 265", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__36": { "value": "Note 11 Bank deposits, cash in hand Cash and cash equivalents in the balance sheet include cash in bank accounts and on hand and short deposits with banks with an original maturity of three months or less. USD thousands 31.12.2024 31.12.2023 Bank deposits 1 019 2 009 Restricted bank deposits 34 29 Total bank deposits 1 054 2 038 Restricted bank deposits relate to employee withholding tax. These deposits are subject to regulatory restrictions and are therefore not available for general use by the entities within the Group. The account can be used to settle employee withholding tax.", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__35": { "value": "Note 11 Bank deposits, cash in hand Cash and cash equivalents in the balance sheet include cash in bank accounts and on hand and short deposits with banks with an original maturity of three months or less. USD thousands 31.12.2024 31.12.2023 Bank deposits 1 019 2 009 Restricted bank deposits 34 29 Total bank deposits 1 054 2 038 Restricted bank deposits relate to employee withholding tax. These deposits are subject to regulatory restrictions and are therefore not available for general use by the entities within the Group. The account can be used to settle employee withholding tax.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__34": { "value": "Note 11 Bank deposits, cash in hand Cash and cash equivalents in the balance sheet include cash in bank accounts and on hand and short deposits with banks with an original maturity of three months or less. USD thousands 31.12.2024 31.12.2023 Bank deposits 1 019 2 009 Restricted bank deposits 34 29 Total bank deposits 1 054 2 038 Restricted bank deposits relate to employee withholding tax. These deposits are subject to regulatory restrictions and are therefore not available for general use by the entities within the Group. The account can be used to settle employee withholding tax.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__37": { "value": "Cash and cash equivalents in the balance sheet include cash in bank accounts and on hand and short deposits with banks with an original maturity of three months or less.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__38": { "value": "Restricted bank deposits relate to employee withholding tax. These deposits are subject to regulatory restrictions and are therefore not available for general use by the entities within the Group. The account can be used to settle employee withholding tax.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__39": { "value": "Note 12 Share capital and shareholder information The Company's share capital per Number of Share Capital in Par Value per 31.12.2024 include the following: shares NOK share Ordinary shares (one share = one vote) 234 690 967234 690 9671.00The Company has one class of shares, all shares provide equal rights, including the right to any dividends in line with 2023. Each of the shares carries one vote in line with 2023. Aquila Holdings ASA has in 2024 purchased 4 827 843 own shares at USD 0.4 million. In 2023, 13 885 011 own shares were purchased at USD 1.4 million. In 2024 5 069 150 shares were deleted. The subsidiaries directly or indirectly do not own shares, or treasury shares in the Company. Changes in number of shares SharesNumber of shares 01.01.2024 239 760 117 Own shares 31.12.2024 18 906 861 Number of shares 31.12.2024 220 853 256 Paid/proposed dividend The board has decided not to propose any dividend for 2024. The major shareholders in Aquila Holdings ASA 31 December 2024 were as follows: Ownership Shareholders Total sharesshareVoting shareINVESTERINGSFONDET VIKING AS 23 717 63210.1%10.1%F2 FUNDS AS 20 543 3008.8%8.8%AQUILA HOLDINGS ASA 18 906 8618.1%8.1%TIGERSTADEN AS 16 250 0006.9%6.9%ALDEN AS 11 265 3844.8%4.8%F1 FUNDS AS 10 456 4244.5%4.5%DNB BANK ASA 9 300 0004.0%4.0%SIX SIS AG 7 990 0003.4%3.4%GINNY INVEST AS 7 750 2303.3%3.3%URTIVEN AS 6 400 0002.7%2.7%BALLISTA AS 6 323 2312.7%2.7%Em Kapital As 6 316 8462.7%2.7%PHILIP HOLDING AS 5 750 2302.5%2.5%KING KONG INVEST AS 4 850 0002.1%2.1%LIVERMORE INVEST AS 4 693 0602.0%2.0%Johansson 4 337 2911.8%1.8%TTC INVEST AS 4 000 0001.7%1.7%Nordnet Bank AB 3 071 1661.3%1.3%HMH INVEST AS 2 617 9581.1%1.1%Q CAPITAL AS 2 572 6151.1%1.1%Total 20 largest shareholders 177 112 22875.5%75.5%Total other shareholders 57 578 73924.5%24.5%Total number of shares 234 690 967100.0%100.0%Shares owned or controlled by members of the Board of Directors, chief executive officer and other executive officers 31 December 2024 were as follows: Number Ownership of Board of Directors Position Total sharesshareVoting shareoptionsNina Skage Chair 41 942 0.0 %0.0 % - Torstein Sanness Board member 285 000 0.1 %0.0 % 800 000 Share and options owned by management 31 December 2024 were as follows: Number of Number of Executive management Position sharesoptionsKristian Zahl Interim CEO 1 667 -", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__40": { "value": "Paid/proposed dividend The board has decided not to propose any dividend for 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__42": { "value": "Note 13 Categories of financial instruments The Group's exposure to various risks associated with financial instruments is discussed in note 12 Financial risk management. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above. USD thousands ASSETS 31.12.202431.12.2023Financial assets at amortized cost Bank deposits, cash in hand 1 054 2 038 Financial assets at fair value through profit and loss Investments 4 307 6 570 Financial assets 1 299 2 029 Total financial assets 6 660 10 638 LIABILITIES 31.12.202431.12.2023Financial liabilities at amortized cost Trade payables 32 545 Other current liabilities 928 2 935 Total financial liabilities 960 3 480 Fair value Due to the short-term nature of bank deposits, cash in hand, trade receivables and other current receivables, their carrying amount is considered to be the same as their fair value. See note 9 for investments for more information. Fair value for financial assets is measured based on level 3 inputs. See note 4 for more information.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__41": { "value": "Note 13 Categories of financial instruments The Group's exposure to various risks associated with financial instruments is discussed in note 12 Financial risk management. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above. USD thousands ASSETS 31.12.202431.12.2023Financial assets at amortized cost Bank deposits, cash in hand 1 054 2 038 Financial assets at fair value through profit and loss Investments 4 307 6 570 Financial assets 1 299 2 029 Total financial assets 6 660 10 638 LIABILITIES 31.12.202431.12.2023Financial liabilities at amortized cost Trade payables 32 545 Other current liabilities 928 2 935 Total financial liabilities 960 3 480 Fair value Due to the short-term nature of bank deposits, cash in hand, trade receivables and other current receivables, their carrying amount is considered to be the same as their fair value. See note 9 for investments for more information. Fair value for financial assets is measured based on level 3 inputs. See note 4 for more information.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__43": { "value": "Due to the short-term nature of bank deposits, cash in hand, trade receivables and other current receivables, their carrying amount is considered to be the same as their fair value. See note 9 for investments for more information. Fair value for financial assets is measured based on level 3 inputs. See note 4 for more information.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__48": { "value": "Note 14 Other current liabilities USD thousands 31.12.202431.12.2023Holiday pay owed 49 65 Egyptian tax * 538 2 077 Other accrued costs 434 836 VAT settlement (93) (43)Total other current liabilities 928 2 935 * These taxes payables are related to Egyptian taxes for withholding and crew related tax originally in EGP. Due to currency exchange development in Egypt EGP vs USD, the amount in USD is reduced compared to 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__47": { "value": "Note 14 Other current liabilities USD thousands 31.12.202431.12.2023Holiday pay owed 49 65 Egyptian tax * 538 2 077 Other accrued costs 434 836 VAT settlement (93) (43)Total other current liabilities 928 2 935 * These taxes payables are related to Egyptian taxes for withholding and crew related tax originally in EGP. Due to currency exchange development in Egypt EGP vs USD, the amount in USD is reduced compared to 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__46": { "value": "Note 14 Other current liabilities USD thousands 31.12.202431.12.2023Holiday pay owed 49 65 Egyptian tax * 538 2 077 Other accrued costs 434 836 VAT settlement (93) (43)Total other current liabilities 928 2 935 * These taxes payables are related to Egyptian taxes for withholding and crew related tax originally in EGP. Due to currency exchange development in Egypt EGP vs USD, the amount in USD is reduced compared to 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__45": { "value": "Note 14 Other current liabilities USD thousands 31.12.202431.12.2023Holiday pay owed 49 65 Egyptian tax * 538 2 077 Other accrued costs 434 836 VAT settlement (93) (43)Total other current liabilities 928 2 935 * These taxes payables are related to Egyptian taxes for withholding and crew related tax originally in EGP. Due to currency exchange development in Egypt EGP vs USD, the amount in USD is reduced compared to 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__44": { "value": "Note 14 Other current liabilities USD thousands 31.12.202431.12.2023Holiday pay owed 49 65 Egyptian tax * 538 2 077 Other accrued costs 434 836 VAT settlement (93) (43)Total other current liabilities 928 2 935 * These taxes payables are related to Egyptian taxes for withholding and crew related tax originally in EGP. Due to currency exchange development in Egypt EGP vs USD, the amount in USD is reduced compared to 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__49": { "value": "Note 15 Financial risk management Aquila has various financial assets. These are primarily held in USD: The group\u2019s principal financial liabilities comprise trade payables and other current liabilities. Aquila does not hold any currency or interest swaps. Capital management For the Group\u2019s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the parent. The Group manages its capital structure and adjusts considering changes in economic conditions. To maintain or adjust the capital structure, the Group may return capital to shareholders, issue new shares, repay or issue new debt. The Group\u2019s capital management, among other things, aims to ensure that it fulfils if any borrowings that define capital structure requirements. Any breaches in meeting the financial terms if any would permit the borrower to immediately call borrowings. Market risk \u2013 price risk For information regarding market risk \u2013 price risk see note 9. Credit risk All placements of excess cash are bank deposits. Aquila is exposed to credit risk through sales and uses best efforts to manage the risk. Aquila considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its customers are large oil and gas companies considered to be financially sound. All trade receivable was fully paid during 2024 and 2023, and therefore no provision for losses. Liquidity risk Liquidity risk arises from lack of correlation between cash flow from operations and financial commitments. Per the balance sheet date, Aquila held current assets of USD 1 131 thousand, of which cash and cash equivalents represented USD 1 054 thousand and other current assets represent USD 77 thousand. In addition, the group\u2019s financial assets represent USD 1 299 thousand. In comparison, current liabilities amounted to USD 1 735 thousand. The table below provides an overview of the maturity profile of all financial liabilities. For bank loans the stated amount includes estimated interest payments. In cases where the counterpart may claim earlier redemption, the amount is places in the earliest period and the payment may be required from the counterparty. 2024 Remaining Term 0-3 3-6 6-9 9-12 USD thousands monthsmonthsmonthsmonths1-2 yearsTotalTrade payables 32 - - - - 32 Other current liabilities 390 538 - - - 928 Total 422 538 - - - 960Currency risk Substantial portions of Aquila\u2019s revenues and costs are in USD. Due to this, the group\u2019s operational exposure to exchange rate fluctuations is low. However, as the parent company pays taxes in Norwegian kroner (NOK) to the Norwegian Tax Authorities, salaries to employees and dividends to shareholders in NOK, fluctuations between the NO and USD impact currency exchange gain or losses in the tax expense and financial items of the consolidated accounts. A reasonably possible strengthening (weakening) of the USD against NOK on 31 December would have affected profit or loss with the following amounts: Change in exchange USD thousands rate Effect on profit Effect on USD/NOKbefore taxOCI2024 + 10 % (248) - - 10 % (246) - 2023 + 10 % (471) - - 10 % 576 - The Group also have operations in Egypt. However, currently the activity level is at the minimum and the currency risk is mainly exposed on the tax liabilities to the Egyptian Tax Authorities (which are reflected in the balance sheet).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__50": { "value": "Capital management For the Group\u2019s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the parent. The Group manages its capital structure and adjusts considering changes in economic conditions. To maintain or adjust the capital structure, the Group may return capital to shareholders, issue new shares, repay or issue new debt. The Group\u2019s capital management, among other things, aims to ensure that it fulfils if any borrowings that define capital structure requirements. Any breaches in meeting the financial terms if any would permit the borrower to immediately call borrowings.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__51-1": { "value": "Market risk \u2013 price risk For information regarding market risk \u2013 price risk see note 9.Currency risk Substantial portions of Aquila\u2019s revenues and costs are in USD. Due to this, the group\u2019s operational exposure to exchange rate fluctuations is low. However, as the parent company pays taxes in Norwegian kroner (NOK) to the Norwegian Tax Authorities, salaries to employees and dividends to shareholders in NOK, fluctuations between the NO and USD impact currency exchange gain or losses in the tax expense and financial items of the consolidated accounts. A reasonably possible strengthening (weakening) of the USD against NOK on 31 December would have affected profit or loss with the following amounts: Change in exchange USD thousands rate Effect on profit Effect on USD/NOKbefore taxOCI2024 + 10 % (248) - - 10 % (246) - 2023 + 10 % (471) - - 10 % 576 - The Group also have operations in Egypt. However, currently the activity level is at the minimum and the currency risk is mainly exposed on the tax liabilities to the Egyptian Tax Authorities (which are reflected in the balance sheet).", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__52": { "value": "Credit risk All placements of excess cash are bank deposits. Aquila is exposed to credit risk through sales and uses best efforts to manage the risk. Aquila considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its customers are large oil and gas companies considered to be financially sound. All trade receivable was fully paid during 2024 and 2023, and therefore no provision for losses.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__53": { "value": "Liquidity risk Liquidity risk arises from lack of correlation between cash flow from operations and financial commitments. Per the balance sheet date, Aquila held current assets of USD 1 131 thousand, of which cash and cash equivalents represented USD 1 054 thousand and other current assets represent USD 77 thousand. In addition, the group\u2019s financial assets represent USD 1 299 thousand. In comparison, current liabilities amounted to USD 1 735 thousand. The table below provides an overview of the maturity profile of all financial liabilities. For bank loans the stated amount includes estimated interest payments. In cases where the counterpart may claim earlier redemption, the amount is places in the earliest period and the payment may be required from the counterparty. 2024 Remaining Term 0-3 3-6 6-9 9-12 USD thousands monthsmonthsmonthsmonths1-2 yearsTotalTrade payables 32 - - - - 32 Other current liabilities 390 538 - - - 928 Total 422 538 - - - 960", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__55": { "value": "Note 16 Leases and commitments Leases Only office rental comes under the classification of leases. As of 31 December 2024, and 2023, the Group has no lease liabilities. The reason is that the commitment related to office rent can be cancelled with one month\u2019s notice.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__56": { "value": "Commitments As of December 2024, and 2023, the Group had commitments related to office rent for the Oslo office with one month\u2019s notice.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__57": { "value": "Note 17 Related parties The ultimate parent of the Group is Aquila Holdings ASA. The Group transactions and balances with related parties in 2024 and 2023 were related to consultancy fees from companies representing some of the largest shareholders. Transactions with related parties USD thousands 20242023Consultancy services: Citadell AS controlled by Fredrik Sneve 1050Lighthouse Reef AS controlled by Lars Eriksen 65Middelborg AS controlled by Lars Eriksen -2Balances with related parties USD thousands 31.12.202431.12.2023Account payables / Other current liabilities: Lighthouse Reef AS 6-As of 20 November 2023, and agreement related to consultancy services was entered with Lighthouse Reef AS representing one of the largest shareholders of the parent company. As of 1st July 2021, an agreement related to consultancy services was entered with Citadell AS and Middelborg AS representing some of the largest shareholders of the parent company, in addition to participate in the nomination committee from 23 June 2021. The agreement to deliver consultancy services with these companies was cancelled by end of January 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__59": { "value": "Aquila Holdings ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__58": { "value": "Aquila Holdings ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__60": { "value": "The Group transactions and balances with related parties in 2024 and 2023 were related to consultancy fees from companies representing some of the largest shareholders.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__63": { "value": "Note 18 Personnel expenses and board remunerations USD thousands 20242023Wages and salaries 682 677 Social Security costs 108 110 Pension costs 44 53 Other remuneration 301 10 Share based payment expense (refer to note 19) - 3 Refund salary (1)(16)Total personnel expense 1 134 838 Number of man-years at 31.12 20242023Group companies in Norway 2.72.7Group companies abroad - -The Group has a defined contribution pension plan. The contribution plan is a retirement plan in which the Group pays fixed contributions to a separate legal entity. The Group has no further payment obligations once these contributions have been paid. Contributions are booked as cost on an ongoing basis. The Group meets the requirements for occupational pension scheme under the Act on Obligatory Occupational Pensions. The contribution pension scheme in Norway meets the legal requirements. The Group has not granted any loan or collateral to the Chair of the Board or other related parties. Key management personnel compensation USD thousands 20242023Base salary 254 227 Pension 22 18 Other Benefits 4 2 Number of options held - - For detailed information about executive officers and Board of Directors compensation, see the remuneration report 2024. See note 12 for shares held by the executive officers and Board of Directors.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__62": { "value": "Note 18 Personnel expenses and board remunerations USD thousands 20242023Wages and salaries 682 677 Social Security costs 108 110 Pension costs 44 53 Other remuneration 301 10 Share based payment expense (refer to note 19) - 3 Refund salary (1)(16)Total personnel expense 1 134 838 Number of man-years at 31.12 20242023Group companies in Norway 2.72.7Group companies abroad - -The Group has a defined contribution pension plan. The contribution plan is a retirement plan in which the Group pays fixed contributions to a separate legal entity. The Group has no further payment obligations once these contributions have been paid. Contributions are booked as cost on an ongoing basis. The Group meets the requirements for occupational pension scheme under the Act on Obligatory Occupational Pensions. The contribution pension scheme in Norway meets the legal requirements. The Group has not granted any loan or collateral to the Chair of the Board or other related parties. Key management personnel compensation USD thousands 20242023Base salary 254 227 Pension 22 18 Other Benefits 4 2 Number of options held - - For detailed information about executive officers and Board of Directors compensation, see the remuneration report 2024. See note 12 for shares held by the executive officers and Board of Directors.", "dimensions": { "concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__61": { "value": "Note 18 Personnel expenses and board remunerations USD thousands 20242023Wages and salaries 682 677 Social Security costs 108 110 Pension costs 44 53 Other remuneration 301 10 Share based payment expense (refer to note 19) - 3 Refund salary (1)(16)Total personnel expense 1 134 838 Number of man-years at 31.12 20242023Group companies in Norway 2.72.7Group companies abroad - -The Group has a defined contribution pension plan. The contribution plan is a retirement plan in which the Group pays fixed contributions to a separate legal entity. The Group has no further payment obligations once these contributions have been paid. Contributions are booked as cost on an ongoing basis. The Group meets the requirements for occupational pension scheme under the Act on Obligatory Occupational Pensions. The contribution pension scheme in Norway meets the legal requirements. The Group has not granted any loan or collateral to the Chair of the Board or other related parties. Key management personnel compensation USD thousands 20242023Base salary 254 227 Pension 22 18 Other Benefits 4 2 Number of options held - - For detailed information about executive officers and Board of Directors compensation, see the remuneration report 2024. See note 12 for shares held by the executive officers and Board of Directors.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__64": { "value": "The Group has a defined contribution pension plan. The contribution plan is a retirement plan in which the Group pays fixed contributions to a separate legal entity. The Group has no further payment obligations once these contributions have been paid. Contributions are booked as cost on an ongoing basis. The Group meets the requirements for occupational pension scheme under the Act on Obligatory Occupational Pensions. The contribution pension scheme in Norway meets the legal requirements. The Group has not granted any loan or collateral to the Chair of the Board or other related parties.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__65": { "value": "Key management personnel compensation USD thousands 20242023Base salary 254 227 Pension 22 18 Other Benefits 4 2 Number of options held - - For detailed information about executive officers and Board of Directors compensation, see the remuneration report 2024. See note 12 for shares held by the executive officers and Board of Directors.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__66": { "value": "Note 19 Share based payments programs The Group has an option plan for one member of the Board. The fair value of options granted under the plan is recognized as an employee benefit expense with a corresponding increase in equity. The total expense is recognized over the vesting period, which is the period over which all the specified vesting conditions are to be satisfied. At the end of each period, the Group revises its estimates of the number of options that are expected to vest, based on the non-market vesting and service conditions. It recognizes the impact of the revision to original estimates, if any, in profit and loss, with a corresponding adjustment to equity Set out below are summaries of options granted under the scheme: 2024 2023 Average Average exercise exercise price per price per share share option option Number of Number of (NOK)optionsoptionsAs at 01.01 1.8000 800 000 2.6657 802 800 Granted during the year - - - - Adjusted during the year - - - - Terminated during the year - - 250.00 (2 800)As at 31.12 1.8000 800 000 1.8000 800 000 Vested 31.12 1.8000 800 000 1.8000 800 000 Exercisable 31.12 800 000 800 000 20242023Share based payment cost (revenue) recognized in the period USD thousand - 3Share options outstanding at the end of the year have the following expiry date: Share Share options 31 options 31 Exercise December December Grant date Expiry dateprice2024202330.09.202130.09.2028 1.70 400 000 400 000 30.09.202130.09.2028 1.90 400 000 400 000 Total number of options 800 000 800 000 Outstanding instruments overview Weighted Average remaining Weighted Vested Weighted Number of contractual Average instruments Average Strike PriceinstrumentslifeStrike Price 31.12.2023 Strike Price Outstanding instruments Vested instruments 1.70 400 000 2.50 1.70 400 000 1.70 1.90 400 000 3.50 1.90 400 000 1.90 800 000 800 000 The exercise price for the grants was fair value at the grant date. The options can be exercised by buying shares as settlement where one options give right to one share.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__67": { "value": "The exercise price for the grants was fair value at the grant date. The options can be exercised by buying shares as settlement where one options give right to one share.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__68": { "value": "Note 20 Auditors fees USD thousands Expensed audit fee (excluding VAT) 20242023Statutory audit 97 133 Tax advice (incl. technical assistance with tax return) 40 54 Other attestation services 5 3 Total auditors fee 143 190 The auditor of the Group and the Norwegian entities is PricewaterhouseCoopers (PwC). Ernst & Young Egypt (EY) is the auditor for the subsidiary Axxis Geo Solutions Egypt LLC.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__70": { "value": "Note 21 Subsidiaries and associated companies The Group comprise of the same legal entities as of 31 December 2023. Voting rights Subsidiary of Aquila Holdings ASA: Jurisdiction%Neptune Seismic AS Norway100%Axxis Geo Solution Inc. USA100%Axxis Multi Client AS Norway100%Axxis Production AS Norway100%Aquila Holdings Investment AS Norway100%Axxis Geo Solutions Egypt LLC* Egypt100%* Axxis Production AS owns 99% and Axxis Geo Solutions ASA owns 1% of the shares in the company.", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__69": { "value": "Note 21 Subsidiaries and associated companies The Group comprise of the same legal entities as of 31 December 2023. Voting rights Subsidiary of Aquila Holdings ASA: Jurisdiction%Neptune Seismic AS Norway100%Axxis Geo Solution Inc. USA100%Axxis Multi Client AS Norway100%Axxis Production AS Norway100%Aquila Holdings Investment AS Norway100%Axxis Geo Solutions Egypt LLC* Egypt100%* Axxis Production AS owns 99% and Axxis Geo Solutions ASA owns 1% of the shares in the company.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__71": { "value": "Note 22 Earnings per shares Basic earnings per share is calculated by dividing the net profit or loss attributable to shareholders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share include the weighted average number for ordinary shares that would be issued on the conversion of all the diluted potential ordinary shares into ordinary shares. The options described in note 19, are not included in the number of dilutive shares for 2024 or 2023 due to the options is out of money. Basic earnings (loss) per weighted average number of shares 20242023Profit (loss) attributable to the ordinary equity holders of the company (10 722)(8 087)Average number of outstanding shares 218 106 335 222 215 233 Basic earnings (loss) per weighted average share (USD) (0.05)(0.04)Diluted earnings (loss) per share 20242023Profit (loss) attributable to the ordinary equity holders of the company (10 722)(8 087)Average number of outstanding shares 218 106 335 222 215 233 Diluted earnings (loss) per share (USD) (0.05)(0.04)", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__72": { "value": "Basic earnings per share is calculated by dividing the net profit or loss attributable to shareholders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share include the weighted average number for ordinary shares that would be issued on the conversion of all the diluted potential ordinary shares into ordinary shares. The options described in note 19, are not included in the number of dilutive shares for 2024 or 2023 due to the options is out of money.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__76": { "value": "Aquila Holdings ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__77": { "value": "public limited", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__78": { "value": "investment company", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__79": { "value": "Askekroken 11, 0277 Oslo, Norway", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__81": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__80": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f1__s6__6__82": { "value": "Norway and Egypt", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXKC2G83", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }