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"v1-page40-cflshid_15729-tag160873": {
"value": "Section 1 \u2013 OverviewNote 1.1 General information
The consolidated financial statements consist of Dellia Group ASA (\"the Company\") including subsidiaries, collectively referred to as \"the Group\".
Dellia Group ASA was listed on Euronext Oslo B\u00f8rs on 29 September 2025 under the ticker symbol DELIA. In connection with the listing, the shares were offered at a price of NOK 135 per share. The offering comprised 741,473 newly issued shares, generating NOK 100 million in gross proceeds, as well as 145,900 existing shares sold by current shareholders. In relation to the listing the Group changed its name from Dellia Group AS to Dellia Group ASA.
Dellia Group ASA is registered in Norway with principal offices located at Gaustadall\u00e9en 21, 0349 Oslo.
Dellia is a branded consumer goods company within the \u201cbetter-choice\u201d snacking category. Dellia develops and sells products under the brand Sunshine Delights, offering a range of premium dried fruit products including natural dried fruits, chocolate-dipped (\u201cDippies\u201d) and flavoured variants, as well as products designed to reduce food waste. Dellia also offers private label production of dietary food supplements. Operations take place in Norway, Sweden, Denmark, Finland, Iceland, Pan-Europe (the United Kingdom, Germany, France, Netherlands, Italy, Switzerland, Portugal and Spain) and China.
During 2025, Kirirom Food Production in Cambodia has been the most important supplier to the Group. On 9 December 2025, the Group entered into an agreement to acquire 100% of the shares in Kirirom Food Production (K.F.P.) Co., LTD (\"Kirirom\"). Upon completion of the acquisition, which is expected during the second quarter of 2026, being subject to various customary conditions, the Group will acquire its largest and most significant supplier of dried fruit products and will secure control over Kirirom's fruit farming operations. Adjusted for net debt of approximately USD 10 million, the purchase price payable for the shares is approximately USD 26 million, which shall be settled by USD 13 million in cash and issuance of 387,104 shares in Dellia Group ASA at a subscription price of NOK 339 per share. As part of the Acquisition, the Group has prefunded Kirirom with USD 1.0 million to facilitate a spin-off of 10 hectares of land in connection to the factory.
The consolidated financial statements of the Group for the year ended 31 December 2025 were authorised for issue in accordance with a resolution of the Board of directors on 23 April 2026.
",
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"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"v1-page40-cflshid_15739-tag160871": {
"value": " Dellia Group ASA",
"dimensions": {
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"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"v1-page40-cflshid_15742-tag160872": {
"value": "ASA",
"dimensions": {
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"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"v1-page40-cflshid_15748-tag160852": {
"value": "In relation to the listing the Group changed its name from Dellia Group AS to Dellia Group ASA. ",
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"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"v1-page40-cflshid_15827-tag160808": {
"value": " Norway",
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},
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"value": " Norway",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"v1-page40-cflshid_15827-tag160835": {
"value": "principal offices located at Gaustadall\u00e9en 21, 0349 Oslo",
"dimensions": {
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"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page40-cflshid_15827-tag160807": {
"value": "Gaustadall\u00e9en 21, 0349 Oslo",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page40-cflshid_15828-tag160809": {
"value": "Dellia is a branded consumer goods company within the \u201cbetter-choice\u201d snacking category. Dellia develops and sells products under the brand Sunshine Delights, offering a range of premium dried fruit products including natural dried fruits, chocolate-dipped (\u201cDippies\u201d) and flavoured variants, as well as products designed to reduce food waste. Dellia also offers private label production of dietary food supplements. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page40-cflshid_15729-tag160837": {
"value": "The consolidated financial statements of the Group for the year ended 31 December 2025 were authorised for issue in accordance with a resolution of the Board of directors on 23 April 2026.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page40-cflshid_15729-tag160853": {
"value": "Note 1.2 Basis of preparation
The consolidated financial statements of the Group for the year ended 31 December 2025 have been prepared in accordance with IFRS\u00ae Accounting Standards as issued by the IASB and endorsed by European Union.
The consolidated financial statements have been prepared on a historical cost basis; the Group has no assets or liabilities measured at fair value. Further, the financial statements are prepared based on the going concern assumption. All figures are presented in NOK thousands (NOK 1 000), except when otherwise stated.
Note 1.3 Risk factors
Geopolitical, customs and trade-related risks
The Group is dependent on a resilient supply chain as it relies on import of goods from various countries, including Cambodia, Thailand, China, Peru, Saudi Arabia and Namibia. Dellia also relies mainly on sea freight, which beyond increase in oil and bunker fuel prices, may be affected by port congestion, route interruptions and equipment failure. As of the reporting date, the Group does not consider these factors to have a material impact on its operations but continues to monitor them closely.
Changes in customs regulations, trade policy, import procedures and tariff structures in relevant jurisdictions, including within the European Union, may also influence cost levels, delivery times and supply chain predictability. Increased documentation requirements or adjustments to preference schemes for certain goods may affect the Group\u2019s procurement processes and the cost of importing raw materials. Such developments may occur at relatively short notice and could influence the Group\u2019s operating environment and cost structure. The Group has currently no operations in the U.S. and is therefore currently not affected by tariff changes related to the U.S.
The conflict in the Middle East has increased geopolitical uncertainty in the region. The situation has involved airstrikes, missile attacks and incidents affecting energy and infrastructure in several countries in the Gulf region, including Saudi Arabia and neighbouring countries. This may affect regional stability and over time the supply of certain raw materials, including dates sourced from Saudi Arabia. The Company is not currently experiencing direct impacts on its date supply, as existing inventory levels are sufficient to meet demand. The most immediate impact relates to volatility and increase in oil and bunker fuel prices, which affect freight rates and distribution costs. The conflict in the Middle East is being closely monitored, and relevant mitigating actions are continuously assessed by the Dellia management. Hedging strategies, procurement adjustments and optimisation of orders and inventories are among the measures continuously under review.
Management assesses these developments on an ongoing basis. In preparing the consolidated financial statements, management has evaluated whether geopolitical developments and changes in trade conditions have had a material impact on the valuation or recoverability of the Group\u2019s assets and liabilities. Based on information available at year end, no such impacts to the group\u2019s assets, liabilities and related estimates have been identified as of 31 December 2025.
Climate risk
In preparing the consolidated financial statements for the year ended December 31, 2025, the Group has considered the potential impact of climate risk. In this assessment, management has considered whether climate related risks identified in the Group\u2019s operations and supply chain could affect the recognition, measurement and valuation of assets and liabilities in the consolidated financial statements. As of 31 December 2025, no such risk is assessed to be of significant relevance for the Group\u2019s assets and liabilities. However, physical climate risks such as unpredictable harvests, droughts, floods and natural disasters, sanctions or other force majeure events can affect supply of raw materials and may affect the availability and timing of raw materials and could lead to increased cost volatility in the supply chain. These risks primarily influence production stability and working capital levels, as inventory and input costs may fluctuate with changes in harvest conditions. Long\u2011term relationships with production partners and suppliers help reduce exposure to sudden shortages, and the Group continues to evaluate measures that improve resilience in the supply chain. This reflects the nature of the Group\u2019s balance sheet, which is primarily composed of assets of a short-term character. In addition, the Group\u2019s property, plant and equipment are limited in amount and generally have relatively short useful lives.
The Group has also considered transition\u2011related climate risks, including potential increases in compliance costs linked to carbon regulations and deforestation requirements. Such developments may affect the cost of operating and supply chain stability.
Following the acquisition of Kirirom in Cambodia, which is expected to be completed in the second quarter of 2026, the Group has and will continue to have a strong focus on the development, climate and risk picture in that country and the region particularly.
Management therefore assesses that, although climate related risks are relevant to the Group\u2019s operations and supply chain, they have not had a material impact on the consolidated financial statements as of 31 December 2025. As climate risks are continuously developing, management will continue to monitor the potential effects of such risks going forward.
See also note 2.6 and 5.8 for further information on credit risk and financial risk management, respectively.
The consolidated financial statements of the Group for the year ended 31 December 2025 have been prepared in accordance with IFRS\u00ae Accounting Standards as issued by the IASB and endorsed by European Union.
",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page40-cflshid_15729-tag160870": {
"value": "Note 1.3 Risk factors
Geopolitical, customs and trade-related risks
The Group is dependent on a resilient supply chain as it relies on import of goods from various countries, including Cambodia, Thailand, China, Peru, Saudi Arabia and Namibia. Dellia also relies mainly on sea freight, which beyond increase in oil and bunker fuel prices, may be affected by port congestion, route interruptions and equipment failure. As of the reporting date, the Group does not consider these factors to have a material impact on its operations but continues to monitor them closely.
Changes in customs regulations, trade policy, import procedures and tariff structures in relevant jurisdictions, including within the European Union, may also influence cost levels, delivery times and supply chain predictability. Increased documentation requirements or adjustments to preference schemes for certain goods may affect the Group\u2019s procurement processes and the cost of importing raw materials. Such developments may occur at relatively short notice and could influence the Group\u2019s operating environment and cost structure. The Group has currently no operations in the U.S. and is therefore currently not affected by tariff changes related to the U.S.
The conflict in the Middle East has increased geopolitical uncertainty in the region. The situation has involved airstrikes, missile attacks and incidents affecting energy and infrastructure in several countries in the Gulf region, including Saudi Arabia and neighbouring countries. This may affect regional stability and over time the supply of certain raw materials, including dates sourced from Saudi Arabia. The Company is not currently experiencing direct impacts on its date supply, as existing inventory levels are sufficient to meet demand. The most immediate impact relates to volatility and increase in oil and bunker fuel prices, which affect freight rates and distribution costs. The conflict in the Middle East is being closely monitored, and relevant mitigating actions are continuously assessed by the Dellia management. Hedging strategies, procurement adjustments and optimisation of orders and inventories are among the measures continuously under review.
Management assesses these developments on an ongoing basis. In preparing the consolidated financial statements, management has evaluated whether geopolitical developments and changes in trade conditions have had a material impact on the valuation or recoverability of the Group\u2019s assets and liabilities. Based on information available at year end, no such impacts to the group\u2019s assets, liabilities and related estimates have been identified as of 31 December 2025.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page42-cflshid_16846-tag160812": {
"value": "Note 1.4 General accounting policiesThe Group has selected a presentation in which the description of accounting policies as well as estimates, assumptions and judgmental considerations are disclosed in the notes to which the policies relate. Below is a summary of the Group's accounting policies that are not disclosed in other notes.
Presentation and functional currency
The financial statements are presented in Norwegian krone (NOK). For presentation purposes, items in the combined consolidated statement of financial position are translated from functional currency to presentation currency by using exchange rates at the reporting date. Items within the combined consolidated statement of comprehensive income are translated from functional currency to presentation currency by applying average exchange rates. The resulting translation differences are recognised in other comprehensive income.
The parent company has NOK as its functional currency. The functional currency in each of the subsidiaries is determined based on the primary economic environment in which the entity operates, i.e., normally the one in which the entity primarily generates and expends cash.
Statement of cash flows
The consolidated statement of cash flows is prepared using the indirect method.
Standards issued but not yet effective
The Group has not early adopted any standard, interpretation or amendment that has been issued but is not yet effective. Nor has the Group implemented any new accounting standards or policies in 2025.
IFRS 18 Presentation and Disclosure in Financial Statements
In April 2024, the IASB issued IFRS 18, which replaces IAS 1 Presentation of Financial Statements. IFRS 18 introduces new requirements for presentation within the statement of profit or loss, including specified totals and subtotals. Furthermore, entities are required to classify all income and expenses within the statement of profit or loss into one of five categories: operating, investing, financing, income taxes and discontinued operations, whereof the first three are new.
The standard requires disclosure of newly defined management-defined performance measures, subtotals of income and expenses, and it also includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements (PFS) and the notes.
In addition, narrow-scope amendments have been made to IAS 7 Statement of Cash Flows, which include changing the starting point for determining cash flows from operations under the indirect method, from \u2018profit or loss\u2019 to \u2018operating profit or loss\u2019 and removing the optionality around classification of cash flows from dividends and interest. In addition, there are consequential amendments to several other standards.
IFRS 18, and the amendments to the other standards, are effective for reporting periods beginning on or after 1 January 2027, but earlier application is permitted and must be disclosed. IFRS 18 will apply retrospectively.
The Group is currently working to identify all impacts the amendments will have on the primary financial statements and notes to the financial statements. The initial expected material impacts on Group\u2019s financial statements are, as follows:
- Certain foreign exchange gains and losses will be reclassified from the financial category to the operating and investing categories in the statement of profit or loss
- Interest income from bank deposits will be reclassified from the financial to the investing category
- The group will identify and present management-defined performance measures into a single disclosure in the financial statements
There are no other expected material standards or interpretations.
ACCOUNTING POLICIES
Identifying performance obligations
All of the Group\u2019s revenue from contracts with customers is sale of goods to different grocery stores and chains. The Group accounts for shipping and handling activities as fulfilment costs and not as a separate performance obligation. Therefore, the shipment services are combined with the promise of delivering goods to the customer.
Consideration payable to a customer
Consideration payable to a customer includes advertising allowance to be used by the customer for various marketing initiatives (such as slotting fees and rebates). The Group assesses these payments as incentives provided by Dellia to entice its customer to purchase its goods, rather than payment for distinct services. Consequently, the consideration for marketing initiatives is accounted for as a reduction of the transaction price and is recognised concurrently with the revenue from the sale of related products.
Timing of revenue recognition
The Group recognises revenue when it satisfies identified performance obligations by transferring a promised good or service to a customer, at which point the customer obtains control. For sale of food products and private label, control is transferred upon shipment or delivery of goods, depending on the contractual terms with the customer. For sales and invoices where the Group holds the credit risk and consequently does not derecognise the receivable, the payment terms are normally 30-60 days. See also note 2.6.
SIGNIFICANT ACCOUNTING ESTIMATES AND ASSUMPTIONS
Variable consideration
The Group has entered into contracts with customers that contain variable amounts, such as discounts, rebates and kickbacks. Variable consideration is included in the transaction price only if it is highly probable that a significant revenue reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The Group applies the expected value method to estimate variable consideration. This estimation is based on specific customer and product circumstances, as well as historical and anticipated trends for the different products and customers. Estimates of variable consideration are recorded as other current liabilities in the consolidated statement of financial position.
Timing of revenue recognitionTotal revenue from contracts with customers is considered transferred at a point in timeSegment performance measurement
Segment performance is measured by operating profit/loss which is reviewed by the Board of directors (the chief operating decision maker). Segment operating profit, together with key financial information as described below, gives the Board of directors\u2019 relevant information in evaluating the results of the operating segments. Inter-segment pricing is determined on an arm\u2019s length basis. The reportable segments are presented based on local GAAP. GAAP differences such as lease accounting are adjusted for in the column \u201celimination/ adjustments\u201d.
As the segment reporting is based on statutory reporting of the different geographical entities, the related revenue and cost of goods (between segments) are included in segment revenue and expenses and eliminated as part of the eliminations of intra segment transactions.
Segment reporting changes
The Group has made certain changes to its operating segments, due to high growth and strategic focus around different geographical regions. Norway, Sweden, Denmark and Finland have similar characteristics and have thus been combined into a Nordics operating segment. The Group has also started reporting Asia (China) as a separate segment (rather than aggregating it under the Other segment) due to its size meeting reporting thresholds and its strategic importance, particularly with the launch of the Sunshine Delights brand in China. Additionally, the Group has renamed the rest of the Other segment to Pan-Europe, which now consists of all European countries except those in the Nordics. Operating expenses within the parent company are for segment reporting purposes allocated to the operating segments, in alignment with the historical practice. However, pure corporate expenses such as IPO costs and certain legal fees are not allocated and reported as part of eliminations/adjustments, in line with Dellia\u2019s management reporting structure.
ACCOUNTING POLICIES
Inventories are valued at the lower of costs and net realisable value. Cost is determined using the standard cost method, which approximates the weighted average cost. The standard cost includes purchase price, freight and other direct costs.
Employee benefit expenses comprise of all types of remuneration to personnel employed by the Group and are expensed when incurred. Ordinary salaries can be both fixed pay and hourly wages and is earned and paid periodically. Holiday pay is earned on the basis of ordinary pay and is normally paid in the holiday months of the following year. The employer\u2019s national insurance contribution (social security) is calculated and expensed for all payroll related costs including pensions. Pension contributions are earned on a monthly basis.
ACCOUNTING POLICIES
The Group\u2019s trade receivables consist solely of amounts receivable from revenue contracts with customers. Other receivables consist mainly of prepaid expenses and VAT.
ACCOUNTING POLICIES
Current income tax
Current income tax is 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 Group operates and generates taxable income.
Deferred tax
Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carry forward of unused tax losses can be utilised. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. ACCOUNTING POLICIES
The consolidated financial statements comprise the financial statements of Dellia Group ASA and its subsidiaries as at 31 December 2025. The subsidiaries are consolidated when control is achieved as defined by IFRS 10. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full upon consolidation.
ACCOUNTING POLICIES
Machinery and equipment are initially measured at cost and depreciated over the economic useful life of the asset.
Machinery and equipment are assessed for indicators of impairment at the end of each reporting period. If indicators exist, then the recoverable amount of the asset is estimated. The indicators monitored by the management include, but are not limited to, significant declines in asset value, adverse changes in technology, physical damage or obsolescence of the asset, and significant adverse changes in economic performance that are currently affecting or are expected to affect the asset. No indication of impairment was identified during 2024 and 2025. There have historically been no impairments and reversal assessment are therefore not applicable.
ACCOUNTING POLICIES
The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases (defined as 12 months or less) and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets.
ACCOUNTING POLICIES
Classification of financial instruments
The Groups' financial instruments are grouped in the following categories:
Financial assets
The Group's financial assets mainly comprise trade and other receivables and cash and cash equivalents.
\u00a0
Financial liabilities
The Group's financial liabilities mainly comprise interest-bearing liabilities and trade payables.
Initial recognition and subsequent measurement
The Group's financial assets and liabilities are initially recognised at fair value, adjusted for directly attributable transaction expenses. Subsequently, these instruments are measured at amortised cost using the effective interest method (EIR). Gains and losses are recognised in the statement of comprehensive income upon impairment, derecognition and through the EIR amortisation process. The EIR amortisation is included as finance expenses in the consolidated statement of comprehensive income.
ACCOUNTING POLICIES
None of the Group's assets or liabilities are measured at fair value. The following information on measurement of fair value is provided solely for disclosure purposes.
The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest.
The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs.
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:
\u2022Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities
\u2022Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable
\u2022Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable
Fair value disclosures
Management has assessed that the fair values of cash and cash equivalents, trade and other receivables, trade payables and other current liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments and the current risk-free interest rates.
Interest-bearing liabilities
For the interest-bearing liabilities, the fair values are not materially different from their carrying amounts, since the interest payable on those borrowings is close to current market rates. The fair values of Interest-bearing liabilities are based on discounted cash flows using the current borrowing rate. They are classified as level 3 fair values in the fair value hierarchy due to the use of unobservable inputs, including own credit risk.
ACCOUNTING POLICIES
Costs related to equity transactions
Direct and incremental transaction costs are deducted from equity, net of associated income tax.
Distribution to shareholdersThe Group recognises a liability to make distributions to equity holders when the distribution is authorised, and the distribution is no longer at the discretion of the Group. As per the corporate laws of Norway, a distribution is authorised when it is approved by the shareholders. A corresponding amount is recognised directly in equity.
Basic EPS is calculated based on the profit attributable to ordinary shareholders, divided by the weighted average number of shares outstanding, excluding treasury shares.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"v1-page42-cflshid_16861-tag160815": {
"value": "Presentation and functional currency
The financial statements are presented in Norwegian krone (NOK). For presentation purposes, items in the combined consolidated statement of financial position are translated from functional currency to presentation currency by using exchange rates at the reporting date. Items within the combined consolidated statement of comprehensive income are translated from functional currency to presentation currency by applying average exchange rates. The resulting translation differences are recognised in other comprehensive income.
The parent company has NOK as its functional currency. The functional currency in each of the subsidiaries is determined based on the primary economic environment in which the entity operates, i.e., normally the one in which the entity primarily generates and expends cash. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page42-cflshid_16861-tag160883": {
"value": "Statement of cash flows
The consolidated statement of cash flows is prepared using the indirect method.
",
"dimensions": {
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"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
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}
},
"v1-page43-cflshid_17278-tag160811": {
"value": "Note 1.5 Significant accounting judgements, estimates and assumptionsThe preparation of the consolidated financial statements in accordance with IFRS Accounting Standards and the chosen accounting policies requires management to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Actual results may differ from these estimates.
The accounting policies applied by management which include a significant degree of estimates and assumptions or judgments that may have the most significant effect on the amounts recognized in the financial statements are summarised below:
Estimates and assumptions:
\u2022Revenue recognition - Estimating variable consideration for volume rebates (Note 2.1)
Accounting judgments:
\u2022Determination of reportable segments (Note 2.2)
The Group bases its assumptions and estimates on parameters available when the consolidated financial statements are prepared. Existing circumstances and assumptions about future developments 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.
A detailed description of the significant accounting estimates and judgments is included in the individual notes where applicable.
SIGNIFICANT ACCOUNTING ESTIMATES AND ASSUMPTIONS
Variable consideration
The Group has entered into contracts with customers that contain variable amounts, such as discounts, rebates and kickbacks. Variable consideration is included in the transaction price only if it is highly probable that a significant revenue reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The Group applies the expected value method to estimate variable consideration. This estimation is based on specific customer and product circumstances, as well as historical and anticipated trends for the different products and customers. Estimates of variable consideration are recorded as other current liabilities in the consolidated statement of financial position.
",
"dimensions": {
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"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page44-cflshid_17453-tag160840": {
"value": "Section 2 \u2013 Operating activities Note 2.1 Revenue from contracts with customers
Dellia is a branded consumer goods company within the \u201cbetter-choice\u201d snacking category. Dellia develops and sells products under the brand Sunshine Delights, offering a range of premium dried fruit products including natural dried fruits, chocolate-dipped (\u201cDippies\u201d) and flavoured variants, as well as products designed to reduce food waste. Dellia also offers private label production of dietary food supplements.
ACCOUNTING POLICIES
Identifying performance obligations
All of the Group\u2019s revenue from contracts with customers is sale of goods to different grocery stores and chains. The Group accounts for shipping and handling activities as fulfilment costs and not as a separate performance obligation. Therefore, the shipment services are combined with the promise of delivering goods to the customer.
Consideration payable to a customer
Consideration payable to a customer includes advertising allowance to be used by the customer for various marketing initiatives (such as slotting fees and rebates). The Group assesses these payments as incentives provided by Dellia to entice its customer to purchase its goods, rather than payment for distinct services. Consequently, the consideration for marketing initiatives is accounted for as a reduction of the transaction price and is recognised concurrently with the revenue from the sale of related products.
Timing of revenue recognition
The Group recognises revenue when it satisfies identified performance obligations by transferring a promised good or service to a customer, at which point the customer obtains control. For sale of food products and private label, control is transferred upon shipment or delivery of goods, depending on the contractual terms with the customer. For sales and invoices where the Group holds the credit risk and consequently does not derecognise the receivable, the payment terms are normally 30-60 days. See also note 2.6.
SIGNIFICANT ACCOUNTING ESTIMATES AND ASSUMPTIONS
Variable consideration
The Group has entered into contracts with customers that contain variable amounts, such as discounts, rebates and kickbacks. Variable consideration is included in the transaction price only if it is highly probable that a significant revenue reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The Group applies the expected value method to estimate variable consideration. This estimation is based on specific customer and product circumstances, as well as historical and anticipated trends for the different products and customers. Estimates of variable consideration are recorded as other current liabilities in the consolidated statement of financial position.
Set out below is the geographical disaggregation of the Group\u2019s revenue from contracts with customers:
| Geographical markets (NOK thousand) | 2025 | 2024 |
| Norway | 172,900 | 101,083 |
| Sweden | 215,493 | 87,344 |
| Denmark | 149,660 | 58,008 |
| Finland | 42,607 | 15,479 |
| China | 40,980 | 1,434 |
| Pan-Europe 1) | 16,651 | 2,625 |
| Total revenue from contracts with customers | 638,291 | 265,973 |
Information about major customers
The Group's four largest customers in 2025 comprised approximately 40% of total revenues (49% in 2024). In 2025, the major customers were ICA (13%), Dagab (10%), Rema 1000 (10%) and NorgesGruppen (8%). In 2024, the major customers were Rema 1000 (15%), NorgesGruppen (12%), Coop (11%) and ICA (11%). All major customers are located in the Nordic segment.
",
"dimensions": {
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"v1-page44-cflshid_17453-tag160814": {
"value": "Section 2 \u2013 Operating activities Note 2.1 Revenue from contracts with customersDellia is a branded consumer goods company within the \u201cbetter-choice\u201d snacking category. Dellia develops and sells products under the brand Sunshine Delights, offering a range of premium dried fruit products including natural dried fruits, chocolate-dipped (\u201cDippies\u201d) and flavoured variants, as well as products designed to reduce food waste. Dellia also offers private label production of dietary food supplements.
ACCOUNTING POLICIES
Identifying performance obligations
All of the Group\u2019s revenue from contracts with customers is sale of goods to different grocery stores and chains. The Group accounts for shipping and handling activities as fulfilment costs and not as a separate performance obligation. Therefore, the shipment services are combined with the promise of delivering goods to the customer.
Consideration payable to a customer
Consideration payable to a customer includes advertising allowance to be used by the customer for various marketing initiatives (such as slotting fees and rebates). The Group assesses these payments as incentives provided by Dellia to entice its customer to purchase its goods, rather than payment for distinct services. Consequently, the consideration for marketing initiatives is accounted for as a reduction of the transaction price and is recognised concurrently with the revenue from the sale of related products.
Timing of revenue recognition
The Group recognises revenue when it satisfies identified performance obligations by transferring a promised good or service to a customer, at which point the customer obtains control. For sale of food products and private label, control is transferred upon shipment or delivery of goods, depending on the contractual terms with the customer. For sales and invoices where the Group holds the credit risk and consequently does not derecognise the receivable, the payment terms are normally 30-60 days. See also note 2.6.
SIGNIFICANT ACCOUNTING ESTIMATES AND ASSUMPTIONS
Variable consideration
The Group has entered into contracts with customers that contain variable amounts, such as discounts, rebates and kickbacks. Variable consideration is included in the transaction price only if it is highly probable that a significant revenue reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The Group applies the expected value method to estimate variable consideration. This estimation is based on specific customer and product circumstances, as well as historical and anticipated trends for the different products and customers. Estimates of variable consideration are recorded as other current liabilities in the consolidated statement of financial position.
Set out below is the geographical disaggregation of the Group\u2019s revenue from contracts with customers:
| Geographical markets (NOK thousand) | 2025 | 2024 |
| Norway | 172,900 | 101,083 |
| Sweden | 215,493 | 87,344 |
| Denmark | 149,660 | 58,008 |
| Finland | 42,607 | 15,479 |
| China | 40,980 | 1,434 |
| Pan-Europe 1) | 16,651 | 2,625 |
| Total revenue from contracts with customers | 638,291 | 265,973 |
1) Consists of UK, Germany, France, Netherlands, Italy, Switzerland, Portugal and Spain.
Timing of revenue recognitionTotal revenue from contracts with customers is considered transferred at a point in time.
Information about major customers
The Group's four largest customers in 2025 comprised approximately 40% of total revenues (49% in 2024). In 2025, the major customers were ICA (13%), Dagab (10%), Rema 1000 (10%) and NorgesGruppen (8%). In 2024, the major customers were Rema 1000 (15%), NorgesGruppen (12%), Coop (11%) and ICA (11%). All major customers are located in the Nordic segment.
",
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"v1-page44-cflshid_17453-tag160813": {
"value": "ACCOUNTING POLICIES
Identifying performance obligations
All of the Group\u2019s revenue from contracts with customers is sale of goods to different grocery stores and chains. The Group accounts for shipping and handling activities as fulfilment costs and not as a separate performance obligation. Therefore, the shipment services are combined with the promise of delivering goods to the customer.
Consideration payable to a customer
Consideration payable to a customer includes advertising allowance to be used by the customer for various marketing initiatives (such as slotting fees and rebates). The Group assesses these payments as incentives provided by Dellia to entice its customer to purchase its goods, rather than payment for distinct services. Consequently, the consideration for marketing initiatives is accounted for as a reduction of the transaction price and is recognised concurrently with the revenue from the sale of related products.
Timing of revenue recognition
The Group recognises revenue when it satisfies identified performance obligations by transferring a promised good or service to a customer, at which point the customer obtains control. For sale of food products and private label, control is transferred upon shipment or delivery of goods, depending on the contractual terms with the customer. For sales and invoices where the Group holds the credit risk and consequently does not derecognise the receivable, the payment terms are normally 30-60 days. See also note 2.6.
SIGNIFICANT ACCOUNTING ESTIMATES AND ASSUMPTIONS
Variable consideration
The Group has entered into contracts with customers that contain variable amounts, such as discounts, rebates and kickbacks. Variable consideration is included in the transaction price only if it is highly probable that a significant revenue reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The Group applies the expected value method to estimate variable consideration. This estimation is based on specific customer and product circumstances, as well as historical and anticipated trends for the different products and customers. Estimates of variable consideration are recorded as other current liabilities in the consolidated statement of financial position.
Timing of revenue recognitionTotal revenue from contracts with customers is considered transferred at a point in time",
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"v1-page45-cflshid_17960-tag160854": {
"value": "Note 2.2 Segments
Basis for segmentation
The Group conducts its operations through wholly owned subsidiaries in each country. The Group currently has subsidiaries in Norway (headquarters), Sweden, Denmark, Finland, Germany, France, the United Kingdom, and China and is in the process of establishing new subsidiaries in Italy and Portugal. In Norway, the Group consist as of year-end 2025 of both the parent company, Dellia Group ASA, which acts as the holding entity serving corporate functions, and a Norwegian operating subsidiary, which handles domestic sales and distribution on the same basis as the Group\u2019s other country subsidiaries.
\u00a0
The Group\u2019s organisational structure is designed to align with its geographical markets in the Nordic region, Europe and Asia, each characterised by distinct customer bases and market dynamics. The Group operates through a clear and structured segmentation model designed to ensure local adaptability, operational accountability, and strategic alignment across markets. Each of the operating subsidiaries within the Group are considered separate operating segments. For external reporting purposes the operating segments have been aggregated into single operating segments per geographical region the group operates in, as the operations in each country within these regions have similar economic characteristics:
\u2022Nordics: The Group\u2019s operations are conducted in Oslo, Norway; Aller\u00f8d, Denmark; J\u00f6nk\u00f6ping, Sweden; Kinkomaa, Finland; and Iceland. Revenue comes from sale of premium dried fruit products under the brand Sunshine Delights, including natural dried fruits, chocolate-dipped (\u201cDippies\u201d) and flavoured variants, as well as products designed to reduce food waste.
\u2022Pan-Europe: Consists of the Group\u2019s operations in United Kingdom, Germany, France, Netherlands, Italy, Switzerland, Portugal and Spain. The Group focus on expansion, distribution and partnership development for Sunshine Delights in these markets.
\u2022Asia: The Asia segment is managed through Dellia\u2019s operational hub in Shanghai, which oversees supply chain activities and contract manufacturing of dietary supplements (B2B). In the future, this segment will also drive the launch of the Sunshine Delights brand in China, supported by the brand\u2019s strong success in the Nordics. The Group has initiated trademark registration for Sunshine Delights in China and plans to open flagship stores to introduce the products to Chinese consumers.
Segment performance measurement
Segment performance is measured by operating profit/loss which is reviewed by the Board of directors (the chief operating decision maker). Segment operating profit, together with key financial information as described below, gives the Board of directors\u2019 relevant information in evaluating the results of the operating segments. Inter-segment pricing is determined on an arm\u2019s length basis. The reportable segments are presented based on local GAAP. GAAP differences such as lease accounting are adjusted for in the column \u201celimination/ adjustments\u201d.
As the segment reporting is based on statutory reporting of the different geographical entities, the related revenue and cost of goods (between segments) are included in segment revenue and expenses and eliminated as part of the eliminations of intra segment transactions.
Segment reporting changes
The Group has made certain changes to its operating segments, due to high growth and strategic focus around different geographical regions. Norway, Sweden, Denmark and Finland have similar characteristics and have thus been combined into a Nordics operating segment. The Group has also started reporting Asia (China) as a separate segment (rather than aggregating it under the Other segment) due to its size meeting reporting thresholds and its strategic importance, particularly with the launch of the Sunshine Delights brand in China. Additionally, the Group has renamed the rest of the Other segment to Pan-Europe, which now consists of all European countries except those in the Nordics. Operating expenses within the parent company are for segment reporting purposes allocated to the operating segments, in alignment with the historical practice. However, pure corporate expenses such as IPO costs and certain legal fees are not allocated and reported as part of eliminations/adjustments, in line with Dellia\u2019s management reporting structure.
As at December 31, 2025
| Operating segments (NOK thousand) | Nordics | Pan-Europe | Asia | Eliminations/ Adjustments | Total operating segments |
| External revenue | 580,660 | 16,651 | 40,980 | - | 638,291 |
| Inter-segment revenue | 18,001 | 7,419 | 85,934 | -111,354 | - |
| Total revenue | 598,661 | 24,069 | 126,914 | -111,354 | 638,291 |
| Cost of goods | -406,220 | -22,278 | -94,481 | 95,111 | -427,868 |
| Employee benefit expenses | -18,291 | -2,915 | -9,564 | -1,642 | -32,412 |
| Other operating expenses1) | -82,476 | -9,719 | -4,842 | -3,901 | -100,938 |
| Total operating expenses | -506,986 | -34,911 | -108,888 | 89,569 | -561,217 |
| Depreciation and amortisation | -1,151 | -60 | -647 | -752 | -2,611 |
| Operating profit or loss | 90,524 | -10,902 | 17,379 | -22,537 | 74,462 |
| Total assets | 531,031 | 26,956 | 48,623 | -9,236 | 597,374 |
| Total liabilities | 162,429 | 40,627 | 1,913 | 5,252 | 210,221 |
1)Includes NOK 18.8 million in expenses related to the listing process and transactions cost following the Kirirom acquisition, in addition to some other non-recurring costs for the year. The costs are mainly related to legal, consultants and auditor fees, and are included in Eliminations/Adjustments.
As at December 31, 2024
| Operating segments (NOK thousand) | Nordics | Pan-Europe | Asia | Eliminations/ Adjustments | Total operating segments |
| External revenue | 261,914 | 2,625 | 1,434 | - | 265,973 |
| Inter-segment revenue | 17,800 | 2,256 | 58,358 | -78,414 | - |
| Total revenue | 279,714 | 4,881 | 59,791 | -78,414 | 265,973 |
| Cost of goods | -196,548 | -3,721 | -34,278 | 56,116 | -178,432 |
| Employee benefit expenses | -10,618 | -1,507 | -3,657 | - | -15,782 |
| Other operating expenses | -57,404 | -12,715 | -10,374 | 22,801 | -57,692 |
| Total operating expenses | -264,571 | -17,943 | -48,308 | 78,917 | -251,905 |
| Depreciation and amortisation | -281 | -3 | -757 | -390 | -1,431 |
| Operating profit or loss | 14,862 | -13,065 | 10,726 | 113 | 12,636 |
| Total assets | 180,544 | 15,604 | 16,332 | -96,904 | 115,577 |
| Total liabilities | 92,320 | 25,320 | 9,407 | -60,074 | 66,974 |
Segment performance measurement
Segment performance is measured by operating profit/loss which is reviewed by the Board of directors (the chief operating decision maker). Segment operating profit, together with key financial information as described below, gives the Board of directors\u2019 relevant information in evaluating the results of the operating segments. Inter-segment pricing is determined on an arm\u2019s length basis. The reportable segments are presented based on local GAAP. GAAP differences such as lease accounting are adjusted for in the column \u201celimination/ adjustments\u201d.
As the segment reporting is based on statutory reporting of the different geographical entities, the related revenue and cost of goods (between segments) are included in segment revenue and expenses and eliminated as part of the eliminations of intra segment transactions.
Segment reporting changes
The Group has made certain changes to its operating segments, due to high growth and strategic focus around different geographical regions. Norway, Sweden, Denmark and Finland have similar characteristics and have thus been combined into a Nordics operating segment. The Group has also started reporting Asia (China) as a separate segment (rather than aggregating it under the Other segment) due to its size meeting reporting thresholds and its strategic importance, particularly with the launch of the Sunshine Delights brand in China. Additionally, the Group has renamed the rest of the Other segment to Pan-Europe, which now consists of all European countries except those in the Nordics. Operating expenses within the parent company are for segment reporting purposes allocated to the operating segments, in alignment with the historical practice. However, pure corporate expenses such as IPO costs and certain legal fees are not allocated and reported as part of eliminations/adjustments, in line with Dellia\u2019s management reporting structure.
All segment reporting changes have been implemented fully retrospectively in the below tables. ",
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"value": "Note 2.3 Inventory ACCOUNTING POLICIES
Inventories are valued at the lower of costs and net realisable value. Cost is determined using the standard cost method, which approximates the weighted average cost. The standard cost includes purchase price, freight and other direct costs.
| Inventories (NOK thousand) | 31.12.2025 | 31.12.2024 |
| Finished goods | 192,989 | 62,678 |
| Write-down of packaging materials | -1,500 | - |
| Total inventories (gross) | 191,489 | 62,678 |
| Provision for obsolete reserve | - | - |
| Total inventories at the lower of cost and net realisable value | 191,489 | 62,678 |
The Group has not recognised any write-down related to finished goods in the periods presented. In 2025, the Group recognised a packaging write-down of approximately NOK 1.5 million as a result of discontinuing the supply of dates from Iran. Inventories are reviewed regularly to ensure that the book value does not exceed the net realisable value.
Specification of cost of goods is given below:
| Cost of goods (NOK thousand) | 2025 | 2024 |
| Purchase of finished goods | 362,217 | 164,122 |
| Freight | 65,650 | 14,309 |
| Cost of goods | 427,868 | 178,432 |
Note 2.4 Other operating expenses
| Other operating expenses (NOK thousand) | 2025 | 2024 |
| Transport and storage | 6,091 | 9,908 |
| Sales agents | 16,512 | 8,941 |
| Sales and marketing | 11,140 | 5,471 |
| Design and development | 2,936 | 6,083 |
| Consultants and legal 1) | 41,715 | 17,545 |
| General and administrative | 22,545 | 9,743 |
| Total other operating expenses | 100,938 | 57,692 |
1)Includes expenses related to the listing process and transactions cost following the Kirirom acquisition, in addition to some other non-recurring costs for the year.
| Remuneration to the auditor (NOK thousand) | | | | | 2025 | 2024 |
| Statutory audit fee | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | 1,808 | 259 |
| Other Services | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | 1,426 | 33 |
| Total remuneration to the auditor (excl. VAT) | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | 3,234 | 292 |
Note 2.5 Employee benefit expensesEmployee benefit expenses comprise of all types of remuneration to personnel employed by the Group and are expensed when incurred. Ordinary salaries can be both fixed pay and hourly wages and is earned and paid periodically. Holiday pay is earned on the basis of ordinary pay and is normally paid in the holiday months of the following year. The employer\u2019s nationalinsurance contribution (social security) is calculated and expensed for all payroll related costs including pensions. Pension contributions are earned on a monthly basis. In addition to salaries and pensions, other employee expenses include various benefits such as insurance and telecommunication allowances.
Pension
The Group has a defined contribution pension plan for its employees in Norway which satisfies the statutory requirements in the Norwegian law on required occupational pension (\u201clov om obligatorisk tjenestepensjon\u201d). Contributions are paid to pension insurance plans and recognised in the statement of comprehensive income in the period to which the contributions relate. Once the contributions have been paid, there are no further payment obligations.
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| Employee benefit expenses (NOK thousand) | 2025 | 2024 |
| Salaries | 25,893 | 14,188 |
| Social security expenses | 2,323 | 906 |
| Pension | 1,697 | 547 |
| Share based payment 1) | 1,642 | |
| Other employee expenses | 857 | 141 |
| Total employee benefit expenses | 32,412 | 15,782 |
| Average number of full time equivalents (FTEs) | 35 | 19 |
1)Includes share-based payment expense of NOK 1 million and related employer\u2019s social security tax provision of NOK\u202f0.6 million. See note 5.10
Section 4 \u2013 Non-current assets and lease liabilities Note 4.1 Property, plant and equipment
ACCOUNTING POLICIES
Machinery and equipment are initially measured at cost and depreciated over the economic useful life of the asset.
Machinery and equipment are assessed for indicators of impairment at the end of each reporting period. If indicators exist, then the recoverable amount of the asset is estimated. The indicators monitored by the management include, but are not limited to, significant declines in asset value, adverse changes in technology, physical damage or obsolescence of the asset, and significant adverse changes in economic performance that are currently affecting or are expected to affect the asset. No indication of impairment was identified during 2024 and 2025. There have historically been no impairments and reversal assessment are therefore not applicable.
| NOK thousand | Machinery and equipment | Total |
| Acquisition cost 31 December 2023 | 1,109 | 1,109 |
| Additions | 613 | 613 |
| Acquisition cost 31 December 2024 | 1,722 | 1,722 |
| Additions | 5,041 | 5,041 |
| Currency translation effects | 34 | 34 |
| Acquisition cost 31 December 2025 | 6,797 | 6,797 |
| Acc.dep. and impairment 31 December 2023 | 568 | 568 |
| Depreciation for the year | 305 | 305 |
| Acc.dep. and impairment 31 December 2024 | 873 | 873 |
| Depreciation for the year | 430 | 430 |
| Acc.dep. and impairment 31 December 2025 | 1,303 | 1,303 |
| Carrying amount 31.12.2024 | 848 | 848 |
| Carrying amount 31.12.2025 | 5,494 | 5,494 |
| Economic life: | | |
| Lab equipment | 10 years | |
| Computers and other inventory | 3-5 years | |
| Depreciation method | Linear | |
Note 4.2 Right-of-use assets and lease liabilities The Group's leased assets relate to office buildings and vehicles.
ACCOUNTING POLICIES
The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases (defined as 12 months or less) and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets.
The Group has chosen to separate non-lease components from lease payments, when measuring the lease liability.
In calculating the present value of lease payments, the Group generally uses the lessee\u2019s incremental borrowing rate. The Group determines the incremental borrowing rate as the rate of interest that the lessee would pay to borrow over a similar term and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use-asset in a similar economic environment.
Determining the lease term of contracts with renewal and termination options
The Group has lease contracts that include extension and termination options. The Group applies judgement in evaluating whether it is reasonably certain whether or not to exercise the option to renew or terminate the lease. That is, it considers all relevant factors that create an economic incentive for it to exercise either the renewal or termination.
| Right-of-use assets (NOK thousand) | Office Buildings | Vehicles | Total |
| Carrying amount 1 January 2024 | 873 | 103 | 976 |
| Additions | 2,248 | 362 | 2,610 |
| Depreciation | -993 | -133 | -1,126 |
| Carrying amount 31 December 2024 | 2,128 | 332 | 2,460 |
| Additions | 8,883 | 2,175 | 11,058 |
| Depreciation | -1,724 | -457 | -2,181 |
| Currency translation effects | -169 | - | -169 |
| Carrying amount 31 December 2025 | 9,117 | 2,050 | 11,167 |
| Remaining lease term | 2-10 years | 3 years | |
| Depreciation method | Straight-line | Straight-line | |
| The Group\u2019s lease liabilities are presented in the table below: | | | |
| Change in the lease liabilities (NOK thousand) | Office Buildings | Vehicles | Total |
| Total lease liabilities at 1 January 2024 | 863 | 50 | 912 |
| New and remeasured leases recognised during the year | 2,248 | 308 | 2,556 |
| Lease payments | -941 | -78 | -1,019 |
| Accretion of interest | 78 | 4 | 82 |
| Total lease liabilities at 31 December 2024 | 2,248 | 284 | 2,532 |
| New and remeasured leases recognised during the year | 8,883 | 2,175 | 11,058 |
| Lease payments | -1,938 | -466 | -2,405 |
| Accretion of interest | 254 | 48 | 302 |
| Currency translation effects | -139 | - | -139 |
| Total lease liabilities at 31 December 2025 | 9,308 | 2,040 | 11,348 |
| Classification non-current vs current (NOK thousand) | | 31.12.2025 | 31.12.2024 |
| Current lease liabilities in the financial position | | 2,593 | 1,200 |
| Non-current lease liabilities in the financial position | | 8,756 | 1,332 |
Maturity of lease liabilities
For undiscounted lease liabilities and maturity of cash outflows, see note 5.3.
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| Lease recognised in profit or loss (NOK thousand) | 2025 | 2024 |
| Depreciation expense of right-of-use assets | 2,181 | 1,126 |
| Interest expense on lease liabilities | 302 | 82 |
| Total amount recognised in profit or loss | 2,483 | 1,208 |
| Total cash flow (NOK thousand) | 2025 | 2024 |
| Payment of principal portion of lease liabilities | -2,102 | -937 |
| Payment of interest portion of lease liabilities | -302 | -82 |
| Total lease cash flow | -2,405 | -1,019 |
ACCOUNTING POLICIES
Inventories are valued at the lower of costs and net realisable value. Cost is determined using the standard cost method, which approximates the weighted average cost. The standard cost includes purchase price, freight and other direct costs.
| Inventories (NOK thousand) | 31.12.2025 | 31.12.2024 |
| Finished goods | 192,989 | 62,678 |
| Write-down of packaging materials | -1,500 | - |
| Total inventories (gross) | 191,489 | 62,678 |
| Provision for obsolete reserve | - | - |
| Total inventories at the lower of cost and net realisable value | 191,489 | 62,678 |
The Group has not recognised any write-down related to finished goods in the periods presented. In 2025, the Group recognised a packaging write-down of approximately NOK 1.5 million as a result of discontinuing the supply of dates from Iran. Inventories are reviewed regularly to ensure that the book value does not exceed the net realisable value.
Specification of cost of goods is given below:
| Cost of goods (NOK thousand) | 2025 | 2024 |
| Purchase of finished goods | 362,217 | 164,122 |
| Freight | 65,650 | 14,309 |
| Cost of goods | 427,868 | 178,432 |
ACCOUNTING POLICIES
Inventories are valued at the lower of costs and net realisable value. Cost is determined using the standard cost method, which approximates the weighted average cost. The standard cost includes purchase price, freight and other direct costs.
",
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"value": "Note 2.4 Other operating expenses
| Other operating expenses (NOK thousand) | 2025 | 2024 |
| Transport and storage | 6,091 | 9,908 |
| Sales agents | 16,512 | 8,941 |
| Sales and marketing | 11,140 | 5,471 |
| Design and development | 2,936 | 6,083 |
| Consultants and legal 1) | 41,715 | 17,545 |
| General and administrative | 22,545 | 9,743 |
| Total other operating expenses | 100,938 | 57,692 |
1)Includes expenses related to the listing process and transactions cost following the Kirirom acquisition, in addition to some other non-recurring costs for the year.
",
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"value": "| Remuneration to the auditor (NOK thousand) | | | | | 2025 | 2024 |
| Statutory audit fee | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | 1,808 | 259 |
| Other Services | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | 1,426 | 33 |
| Total remuneration to the auditor (excl. VAT) | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | \u00a0\u00a0 | 3,234 | 292 |
Employee benefit expenses comprise of all types of remuneration to personnel employed by the Group and are expensed when incurred. Ordinary salaries can be both fixed pay and hourly wages and is earned and paid periodically. Holiday pay is earned on the basis of ordinary pay and is normally paid in the holiday months of the following year. The employer\u2019s national insurance contribution (social security) is calculated and expensed for all payroll related costs including pensions. Pension contributions are earned on a monthly basis.
In addition to salaries and pensions, other employee expenses include various benefits such as insurance and telecommunication allowances.
Pension
The Group has a defined contribution pension plan for its employees in Norway which satisfies the statutory requirements in the Norwegian law on required occupational pension (\u201clov om obligatorisk tjenestepensjon\u201d). Contributions are paid to pension insurance plans and recognised in the statement of comprehensive income in the period to which the contributions relate. Once the contributions have been paid, there are no further payment obligations.
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| Employee benefit expenses (NOK thousand) | 2025 | 2024 |
| Salaries | 25,893 | 14,188 |
| Social security expenses | 2,323 | 906 |
| Pension | 1,697 | 547 |
| Share based payment 1) | 1,642 | |
| Other employee expenses | 857 | 141 |
| Total employee benefit expenses | 32,412 | 15,782 |
| Average number of full time equivalents (FTEs) | 35 | 19 |
1)Includes share-based payment expense of NOK 1 million and related employer\u2019s social security tax provision of NOK\u202f0.6 million. See note 5.10
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"value": "Note 2.5 Employee benefit expensesEmployee benefit expenses comprise of all types of remuneration to personnel employed by the Group and are expensed when incurred. Ordinary salaries can be both fixed pay and hourly wages and is earned and paid periodically. Holiday pay is earned on the basis of ordinary pay and is normally paid in the holiday months of the following year. The employer\u2019s national insurance contribution (social security) is calculated and expensed for all payroll related costs including pensions. Pension contributions are earned on a monthly basis.
In addition to salaries and pensions, other employee expenses include various benefits such as insurance and telecommunication allowances.
Pension
The Group has a defined contribution pension plan for its employees in Norway which satisfies the statutory requirements in the Norwegian law on required occupational pension (\u201clov om obligatorisk tjenestepensjon\u201d). Contributions are paid to pension insurance plans and recognised in the statement of comprehensive income in the period to which the contributions relate. Once the contributions have been paid, there are no further payment obligations.
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| Employee benefit expenses (NOK thousand) | 2025 | 2024 |
| Salaries | 25,893 | 14,188 |
| Social security expenses | 2,323 | 906 |
| Pension | 1,697 | 547 |
| Share based payment 1) | 1,642 | |
| Other employee expenses | 857 | 141 |
| Total employee benefit expenses | 32,412 | 15,782 |
| Average number of full time equivalents (FTEs) | 35 | 19 |
1)Includes share-based payment expense of NOK 1 million and related employer\u2019s social security tax provision of NOK\u202f0.6 million. See note 5.10
Section 6 \u2013 other disclosuresNote 6.1 Remuneration to Executive management and the board
Remuneration to the Board of Directors
Remuneration for the members of the Board is determined by the Annual General Meeting (AGM). The remuneration is not linked to the Group\u2019s performance but reflects the Board\u2019s responsibilities, expertise, time and commitment. Remuneration of the Board of Directors consist of a fixed annual fee. Employee representatives do not receive remuneration nor share options for board participation.
Remuneration to the management team
The Board has established guidelines for determining remuneration to the management team, approved by the AGM. The Group\u2019s management team includes the Chief Executive Officer (\u201cCEO\u201d), the Chief Operating Officer (\u201cCOO\u201d) and the Chief Financial Officer (\u201cCFO\u201d). The remuneration for the executive management consists mainly of fixed base salary (\u201cFBS\u201d), in addition to pension and other remuneration such as car allowance and insurance. There are no bonus or short-term incentives remuneration.
Fixed Base Salary (FBS)
FBS allows the Group to attract and recruit executives that are necessary for the long-term profitability and sustainability of the Group.
FBS shall reflect the individual\u2019s position and degree of responsibility. The size of the FBS shall reflect market rates at the relevant location. The FBS shall be competitive with relevant businesses within the industry and shall take into account inter alia the scope and responsibility associated with the position, as well as the skills, experience and performance of senior executive. The FBS has no specified maximum level.
Pension
All members of the management team are part of the defined contribution pension scheme.
\u00a0
Loans and guarantees
No loans have been granted and no guarantees have been issued to members of the management team or any member of the Board of Directors in the current or prior reporting periods.
Remuneration to executive management for the year ended 31 December 2025 (NOK thousand)
| Name | Title | Salary | Pension | Other compensation | Totalremuneration |
| Executive management | | | | | |
| Jan Storli Eriksen1) | CEO | 1,563 | 197 | 184 | 1,943 |
| John Ivar Fjerdingstad1) | COO | 1,563 | 197 | 178 | 1,938 |
| Magnar Bryhn2) | CFO | 456 | 57 | 12 | 525 |
| Linda Solheimsnes3) | Former CFO | 500 | 63 | - | 563 |
| Total | | 4,081 | 514 | 374 | 4,969 |
1)The share options were granted in July 2025, prior to Dellia Group ASA's listing on the Euronext Oslo B\u00f8rs on 29 September 2025.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
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},
"v1-page48-cflshid_19813-tag160816": {
"value": "Note 2.6 Trade and other receivables
ACCOUNTING POLICIES
The Group\u2019s trade receivables consist solely of amounts receivable from revenue contracts with customers. Other receivables consist mainly of prepaid expenses and VAT.
The majority of the Group\u2019s trade receivables are subject to various handling, sale and factoring agreements with Svea, banks or other local providers, as of 31 December 2025. The terms of these agreements vary by country. The Group normally receives prepayments for most of the invoiced amounts from the factoring company or can utilise credit facilities to collect payments. In exchange, the Group normally pays an administrative fee as well as a share of the invoiced amount to the factoring company, which is presented as finance cost. The purpose of the factoring agreement is to increase liquidity within the Group. The credit risk varies between the agreements and countries. In agreements where the factoring company has the credit risk, the Group\u2019s receivables are derecognised from the balance sheet upon payment from the factoring company. In agreements where the Group has the credit risk, the accounts receivable is only derecognised upon payment from the customer to the factoring company. For the period from payment received from the factoring company until the payment from the customer the factoring company, the Group utilises their credit facilities and recognise a current interest-bearing liability.
New agreements with Nordea have been signed as of 31 December 2025 and is and will be effective during the first part of 2026. See also note 5.2 and 6.3.
There have not been any material credit losses during the period and no provision for credit losses has been recognised.
| Trade receivables (NOK thousand) | 31.12.2025 | 31.12.2024 |
| Trade receivables from customers at nominal value | 75,550 | 31,554 |
| Allowance for expected credit losses | - | - |
| Total trade receivables | 75,550 | 31,554 |
| Other receivables (NOK thousand) | 31.12.2025 | 31.12.2024 |
| Deposits | 23,485 | |
| Prepaid expenses | 9,664 | 5,870 |
| Other | 16,562 | 2,664 |
| Total other receivables | 49,712 | 8,534 |
As at 31 December the ageing analysis of trade receivables is as follows:
| Days past due | |
| 31.12.2025 | Not due | < 30 days | 31-90 days | Over 90 days | Total |
| Trade receivables | 66,701 | 6,689 | 1,313 | 847 | 75,550 |
| Days past due | |
| 31.12.2024 | Not due | < 30 days | 31-90 days | Over 90 days | Total |
| Trade receivables | 31,554 | - | - | - | 31,554 |
For details regarding the Group's procedures on managing credit risk, reference is made to note 5.8.
",
"dimensions": {
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"v1-page48-cflshid_19813-tag160817": {
"value": "ACCOUNTING POLICIES
The Group\u2019s trade receivables consist solely of amounts receivable from revenue contracts with customers. Other receivables consist mainly of prepaid expenses and VAT.
The majority of the Group\u2019s trade receivables are subject to various handling, sale and factoring agreements with Svea, banks or other local providers, as of 31 December 2025. The terms of these agreements vary by country. The Group normally receives prepayments for most of the invoiced amounts from the factoring company or can utilise credit facilities to collect payments. In exchange, the Group normally pays an administrative fee as well as a share of the invoiced amount to the factoring company, which is presented as finance cost. The purpose of the factoring agreement is to increase liquidity within the Group. The credit risk varies between the agreements and countries. In agreements where the factoring company has the credit risk, the Group\u2019s receivables are derecognised from the balance sheet upon payment from the factoring company. In agreements where the Group has the credit risk, the accounts receivable is only derecognised upon payment from the customer to the factoring company. For the period from payment received from the factoring company until the payment from the customer the factoring company, the Group utilises their credit facilities and recognise a current interest-bearing liability.
New agreements with Nordea have been signed as of 31 December 2025 and is and will be effective during the first part of 2026. See also note 5.2 and 6.3.
There have not been any material credit losses during the period and no provision for credit losses has been recognised.
",
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"v1-page49-cflshid_20410-tag160839": {
"value": "Note 2.7 Other current liabilities
| Other current liabilities (NOK thousand) | 31.12.2025 | 31.12.2024 |
| Accrued salaries | 2,481 | 3,988 |
| Public duties payable | 19,250 | 8,578 |
| Other accrued expenses | 3,550 | 9,978 |
| Total other current liabilities | 25,281 | 22,544 |
Note 2.7 Other current liabilities
| Other current liabilities (NOK thousand) | 31.12.2025 | 31.12.2024 |
| Accrued salaries | 2,481 | 3,988 |
| Public duties payable | 19,250 | 8,578 |
| Other accrued expenses | 3,550 | 9,978 |
| Total other current liabilities | 25,281 | 22,544 |
Note 2.8 Income tax ACCOUNTING POLICIES
Current income tax
Current income tax is 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 Group operates and generates taxable income.
Deferred tax
Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carry forward of unused tax losses can be utilised. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised.
The consolidated tax rate for the Group is approximately 23%. The Group\u2019s operations are subject to income tax in various foreign jurisdictions. The statutory income tax rates vary from 20.6% to 30%, which results in a difference between the statutory income tax rate in Norway and the average tax rate applicable to the Group. The effect from the statutory income tax rates from other countries on the Group tax rate is limited as the majority of revenue comes from Norway, Sweden and Denmark where the tax rates are similar.
| Current income tax expense (NOK thousand) | 2025 | 2024 |
| Tax payable | 13,109 | 4,118 |
| Change deferred tax/deferred tax assets (ex. OCI effects) | 1,793 | -1,921 |
| Total income tax expense | 14,902 | 2,197 |
| Deferred tax assets (NOK thousand)1) | 31.12.2025 | 31.12.2024 |
| Property, plant and equipment | 456 | 147 |
| Intangible assets | 564 | 564 |
| Losses carried forward (including tax credit) | - | 12,710 |
| Basis for deferred tax assets | 1,020 | 13,421 |
1)Net tax effect of RoU assets and lease liabilities is considered immaterial and not included.
| Calculated deferred tax assets | 224 | 3,266 |
| Calculated deferred tax liabilities(-) | -166 | -32 |
| Deferred tax assets not recognised | - | 1,382 |
| Recognised deferred tax assets / liabilities(-) | 59 | 1,852 |
| Reconciliation of income tax expense (NOK thousand) | 2025 | 2024 |
| Profit or loss before tax | 64,092 | 8,996 |
| Income tax expense 22% (Norwegian tax rate) | 14,100 | 1,979 |
| Permanent differences | 125 | -105 |
| Effect of foreign tax rates | 677 | -214 |
| Deferred tax assets not recognised current year | - | 537 |
| Recognised income tax expense | 14,902 | 2,197 |
",
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"v1-page50-cflshid_20822-tag160819": {
"value": "Note 2.8 Income tax ACCOUNTING POLICIES
Current income tax
Current income tax is 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 Group operates and generates taxable income.
Deferred tax
Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carry forward of unused tax losses can be utilised. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised.
The consolidated tax rate for the Group is approximately 23%. The Group\u2019s operations are subject to income tax in various foreign jurisdictions. The statutory income tax rates vary from 20.6% to 30%, which results in a difference between the statutory income tax rate in Norway and the average tax rate applicable to the Group. The effect from the statutory income tax rates from other countries on the Group tax rate is limited as the majority of revenue comes from Norway, Sweden and Denmark where the tax rates are similar.
| Current income tax expense (NOK thousand) | 2025 | 2024 |
| Tax payable | 13,109 | 4,118 |
| Change deferred tax/deferred tax assets (ex. OCI effects) | 1,793 | -1,921 |
| Total income tax expense | 14,902 | 2,197 |
| Deferred tax assets (NOK thousand)1) | 31.12.2025 | 31.12.2024 |
| Property, plant and equipment | 456 | 147 |
| Intangible assets | 564 | 564 |
| Losses carried forward (including tax credit) | - | 12,710 |
| Basis for deferred tax assets | 1,020 | 13,421 |
1)Net tax effect of RoU assets and lease liabilities is considered immaterial and not included.
| Calculated deferred tax assets | 224 | 3,266 |
| Calculated deferred tax liabilities(-) | -166 | -32 |
| Deferred tax assets not recognised | - | 1,382 |
| Recognised deferred tax assets / liabilities(-) | 59 | 1,852 |
| Reconciliation of income tax expense (NOK thousand) | 2025 | 2024 |
| Profit or loss before tax | 64,092 | 8,996 |
| Income tax expense 22% (Norwegian tax rate) | 14,100 | 1,979 |
| Permanent differences | 125 | -105 |
| Effect of foreign tax rates | 677 | -214 |
| Deferred tax assets not recognised current year | - | 537 |
| Recognised income tax expense | 14,902 | 2,197 |
",
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"v1-page50-cflshid_20837-tag160820": {
"value": "ACCOUNTING POLICIES
Current income tax
Current income tax is 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 Group operates and generates taxable income.
Deferred tax
Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carry forward of unused tax losses can be utilised. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page50-cflshid_20837-tag160833": {
"value": "Deferred tax
Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carry forward of unused tax losses can be utilised. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page51-cflshid_21375-tag160810": {
"value": "Section 3 \u2013 Group structureNote 3.1 Overview of Group companies
ACCOUNTING POLICIES
The consolidated financial statements comprise the financial statements of Dellia Group ASA and its subsidiaries as at 31 December 2025. The subsidiaries are consolidated when control is achieved as defined by IFRS 10. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full upon consolidation.
The following subsidiaries are included in the consolidated financial statements as at 31 December 2025:
| Consolidated entities as at 31 December 2025 | Location | Country | Ownership (%) |
| Dellia AS | Oslo | Norway | 100 |
| Dellia Sverige AB | J\u00f6nk\u00f6ping | Sweden | 100 |
| Dellia Aps | Aller\u00f8d | Denmark | 100 |
| Dellia OY | Espoo | Finland | 100 |
| Dellia Shanghai Import and export Ltd. | Shanghai | China | 100 |
| Dellia AG | Wiesbaden | Germany | 100 |
| Dellia SAS | Paris | France | 100 |
| PMB International Limited | Leeds | United Kingdom | 100 |
| Dellia Suisse GmbH 1) | Zug | Switzerland | 100 |
| Consolidated entities as at 31 December 2024 | Location | Country | Ownership (%) |
| Dellia AS | Oslo | Norway | 100 |
| Dellia Sverige AB | J\u00f6nk\u00f6ping | Sweden | 100 |
| Dellia Aps | Aller\u00f8d | Denmark | 100 |
| Dellia OY | Espoo | Finland | 100 |
| Dellia Shanghai Import and export Ltd. | Shanghai | China | 100 |
| Dellia Nutrient Holding AS 2) | Oslo | Norway | 100 |
| Dellia AG | Wiesbaden | Germany | 100 |
| Dellia SAS | Paris | France | 100 |
| PMB International Limited | Leeds | United Kingdom | 100 |
1)The entity was in the process of liquidation as of 31 December 2025. The Group\u2019s activities in the Switzerland are handled by other group entities.
2)In 2025, Dellia Nutrients Holding AS and its operating subsidiary Dellia Nutrients AS were merged into Dellia Group ASA and Dellia AS, respectively, as part of an internal reorganisation.
",
"dimensions": {
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"language": "en",
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}
},
"v1-page51-cflshid_21390-tag160877": {
"value": "Note 3.1 Overview of Group companies
ACCOUNTING POLICIES
The consolidated financial statements comprise the financial statements of Dellia Group ASA and its subsidiaries as at 31 December 2025. The subsidiaries are consolidated when control is achieved as defined by IFRS 10. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full upon consolidation.
The following subsidiaries are included in the consolidated financial statements as at 31 December 2025:
| Consolidated entities as at 31 December 2025 | Location | Country | Ownership (%) |
| Dellia AS | Oslo | Norway | 100 |
| Dellia Sverige AB | J\u00f6nk\u00f6ping | Sweden | 100 |
| Dellia Aps | Aller\u00f8d | Denmark | 100 |
| Dellia OY | Espoo | Finland | 100 |
| Dellia Shanghai Import and export Ltd. | Shanghai | China | 100 |
| Dellia AG | Wiesbaden | Germany | 100 |
| Dellia SAS | Paris | France | 100 |
| PMB International Limited | Leeds | United Kingdom | 100 |
| Dellia Suisse GmbH 1) | Zug | Switzerland | 100 |
| Consolidated entities as at 31 December 2024 | Location | Country | Ownership (%) |
| Dellia AS | Oslo | Norway | 100 |
| Dellia Sverige AB | J\u00f6nk\u00f6ping | Sweden | 100 |
| Dellia Aps | Aller\u00f8d | Denmark | 100 |
| Dellia OY | Espoo | Finland | 100 |
| Dellia Shanghai Import and export Ltd. | Shanghai | China | 100 |
| Dellia Nutrient Holding AS 2) | Oslo | Norway | 100 |
| Dellia AG | Wiesbaden | Germany | 100 |
| Dellia SAS | Paris | France | 100 |
| PMB International Limited | Leeds | United Kingdom | 100 |
1)The entity was in the process of liquidation as of 31 December 2025. The Group\u2019s activities in the Switzerland are handled by other group entities.
2)In 2025, Dellia Nutrients Holding AS and its operating subsidiary Dellia Nutrients AS were merged into Dellia Group ASA and Dellia AS, respectively, as part of an internal reorganisation.
",
"dimensions": {
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"v1-page51-cflshid_21390-tag160859": {
"value": "ACCOUNTING POLICIES
The consolidated financial statements comprise the financial statements of Dellia Group ASA and its subsidiaries as at 31 December 2025. The subsidiaries are consolidated when control is achieved as defined by IFRS 10. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full upon consolidation.
The following subsidiaries are included in the consolidated financial statements as at 31 December 2025:
| Consolidated entities as at 31 December 2025 | Location | Country | Ownership (%) |
| Dellia AS | Oslo | Norway | 100 |
| Dellia Sverige AB | J\u00f6nk\u00f6ping | Sweden | 100 |
| Dellia Aps | Aller\u00f8d | Denmark | 100 |
| Dellia OY | Espoo | Finland | 100 |
| Dellia Shanghai Import and export Ltd. | Shanghai | China | 100 |
| Dellia AG | Wiesbaden | Germany | 100 |
| Dellia SAS | Paris | France | 100 |
| PMB International Limited | Leeds | United Kingdom | 100 |
| Dellia Suisse GmbH 1) | Zug | Switzerland | 100 |
| Consolidated entities as at 31 December 2024 | Location | Country | Ownership (%) |
| Dellia AS | Oslo | Norway | 100 |
| Dellia Sverige AB | J\u00f6nk\u00f6ping | Sweden | 100 |
| Dellia Aps | Aller\u00f8d | Denmark | 100 |
| Dellia OY | Espoo | Finland | 100 |
| Dellia Shanghai Import and export Ltd. | Shanghai | China | 100 |
| Dellia Nutrient Holding AS 2) | Oslo | Norway | 100 |
| Dellia AG | Wiesbaden | Germany | 100 |
| Dellia SAS | Paris | France | 100 |
| PMB International Limited | Leeds | United Kingdom | 100 |
1)The entity was in the process of liquidation as of 31 December 2025. The Group\u2019s activities in the Switzerland are handled by other group entities.
2)In 2025, Dellia Nutrients Holding AS and its operating subsidiary Dellia Nutrients AS were merged into Dellia Group ASA and Dellia AS, respectively, as part of an internal reorganisation.
",
"dimensions": {
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},
"v1-page51-cflshid_21390-tag160860": {
"value": "ACCOUNTING POLICIES
The consolidated financial statements comprise the financial statements of Dellia Group ASA and its subsidiaries as at 31 December 2025. The subsidiaries are consolidated when control is achieved as defined by IFRS 10. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full upon consolidation.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"v1-page52-cflshid_21774-tag160846": {
"value": "Section 4 \u2013 Non-current assets and lease liabilities Note 4.1 Property, plant and equipment
ACCOUNTING POLICIES
Machinery and equipment are initially measured at cost and depreciated over the economic useful life of the asset.
Machinery and equipment are assessed for indicators of impairment at the end of each reporting period. If indicators exist, then the recoverable amount of the asset is estimated. The indicators monitored by the management include, but are not limited to, significant declines in asset value, adverse changes in technology, physical damage or obsolescence of the asset, and significant adverse changes in economic performance that are currently affecting or are expected to affect the asset. No indication of impairment was identified during 2024 and 2025. There have historically been no impairments and reversal assessment are therefore not applicable.
| NOK thousand | Machinery and equipment | Total |
| Acquisition cost 31 December 2023 | 1,109 | 1,109 |
| Additions | 613 | 613 |
| Acquisition cost 31 December 2024 | 1,722 | 1,722 |
| Additions | 5,041 | 5,041 |
| Currency translation effects | 34 | 34 |
| Acquisition cost 31 December 2025 | 6,797 | 6,797 |
| Acc.dep. and impairment 31 December 2023 | 568 | 568 |
| Depreciation for the year | 305 | 305 |
| Acc.dep. and impairment 31 December 2024 | 873 | 873 |
| Depreciation for the year | 430 | 430 |
| Acc.dep. and impairment 31 December 2025 | 1,303 | 1,303 |
| Carrying amount 31.12.2024 | 848 | 848 |
| Carrying amount 31.12.2025 | 5,494 | 5,494 |
| Economic life: | | |
| Lab equipment | 10 years | |
| Computers and other inventory | 3-5 years | |
| Depreciation method | Linear | |
Note 4.2 Right-of-use assets and lease liabilities The Group's leased assets relate to office buildings and vehicles.
ACCOUNTING POLICIES
The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases (defined as 12 months or less) and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets.
The Group has chosen to separate non-lease components from lease payments, when measuring the lease liability.
In calculating the present value of lease payments, the Group generally uses the lessee\u2019s incremental borrowing rate. The Group determines the incremental borrowing rate as the rate of interest that the lessee would pay to borrow over a similar term and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use-asset in a similar economic environment.
Determining the lease term of contracts with renewal and termination options
The Group has lease contracts that include extension and termination options. The Group applies judgement in evaluating whether it is reasonably certain whether or not to exercise the option to renew or terminate the lease. That is, it considers all relevant factors that create an economic incentive for it to exercise either the renewal or termination.
| Right-of-use assets (NOK thousand) | Office Buildings | Vehicles | Total |
| Carrying amount 1 January 2024 | 873 | 103 | 976 |
| Additions | 2,248 | 362 | 2,610 |
| Depreciation | -993 | -133 | -1,126 |
| Carrying amount 31 December 2024 | 2,128 | 332 | 2,460 |
| Additions | 8,883 | 2,175 | 11,058 |
| Depreciation | -1,724 | -457 | -2,181 |
| Currency translation effects | -169 | - | -169 |
| Carrying amount 31 December 2025 | 9,117 | 2,050 | 11,167 |
| Remaining lease term | 2-10 years | 3 years | |
| Depreciation method | Straight-line | Straight-line | |
| The Group\u2019s lease liabilities are presented in the table below: | | | |
| Change in the lease liabilities (NOK thousand) | Office Buildings | Vehicles | Total |
| Total lease liabilities at 1 January 2024 | 863 | 50 | 912 |
| New and remeasured leases recognised during the year | 2,248 | 308 | 2,556 |
| Lease payments | -941 | -78 | -1,019 |
| Accretion of interest | 78 | 4 | 82 |
| Total lease liabilities at 31 December 2024 | 2,248 | 284 | 2,532 |
| New and remeasured leases recognised during the year | 8,883 | 2,175 | 11,058 |
| Lease payments | -1,938 | -466 | -2,405 |
| Accretion of interest | 254 | 48 | 302 |
| Currency translation effects | -139 | - | -139 |
| Total lease liabilities at 31 December 2025 | 9,308 | 2,040 | 11,348 |
| Classification non-current vs current (NOK thousand) | | 31.12.2025 | 31.12.2024 |
| Current lease liabilities in the financial position | | 2,593 | 1,200 |
| Non-current lease liabilities in the financial position | | 8,756 | 1,332 |
Maturity of lease liabilities
For undiscounted lease liabilities and maturity of cash outflows, see note 5.3.
\u00a0\u00a0
\u00a0\u00a0
\u00a0\u00a0
\u00a0\u00a0
\u00a0\u00a0
| Lease recognised in profit or loss (NOK thousand) | 2025 | 2024 |
| Depreciation expense of right-of-use assets | 2,181 | 1,126 |
| Interest expense on lease liabilities | 302 | 82 |
| Total amount recognised in profit or loss | 2,483 | 1,208 |
| Total cash flow (NOK thousand) | 2025 | 2024 |
| Payment of principal portion of lease liabilities | -2,102 | -937 |
| Payment of interest portion of lease liabilities | -302 | -82 |
| Total lease cash flow | -2,405 | -1,019 |
Note 4.1 Property, plant and equipment
ACCOUNTING POLICIES
Machinery and equipment are initially measured at cost and depreciated over the economic useful life of the asset.
Machinery and equipment are assessed for indicators of impairment at the end of each reporting period. If indicators exist, then the recoverable amount of the asset is estimated. The indicators monitored by the management include, but are not limited to, significant declines in asset value, adverse changes in technology, physical damage or obsolescence of the asset,and significant adverse changes in economic performance that are currently affecting or are expected to affect the asset. No indication of impairment was identified during 2024 and 2025. There have historically been no impairments and reversal assessment are therefore not applicable.| NOK thousand | Machinery and equipment | Total |
| Acquisition cost 31 December 2023 | 1,109 | 1,109 |
| Additions | 613 | 613 |
| Acquisition cost 31 December 2024 | 1,722 | 1,722 |
| Additions | 5,041 | 5,041 |
| Currency translation effects | 34 | 34 |
| Acquisition cost 31 December 2025 | 6,797 | 6,797 |
| Acc.dep. and impairment 31 December 2023 | 568 | 568 |
| Depreciation for the year | 305 | 305 |
| Acc.dep. and impairment 31 December 2024 | 873 | 873 |
| Depreciation for the year | 430 | 430 |
| Acc.dep. and impairment 31 December 2025 | 1,303 | 1,303 |
| Carrying amount 31.12.2024 | 848 | 848 |
| Carrying amount 31.12.2025 | 5,494 | 5,494 |
| Economic life: | | |
| Lab equipment | 10 years | |
| Computers and other inventory | 3-5 years | |
| Depreciation method | Linear | |
ACCOUNTING POLICIES
Machinery and equipment are initially measured at cost and depreciated over the economic useful life of the asset.
Machinery and equipment are assessed for indicators of impairment at the end of each reporting period. If indicators exist, then the recoverable amount of the asset is estimated. The indicators monitored by the management include, but are not limited to, significant declines in asset value, adverse changes in technology, physical damage or obsolescence of the asset, and significant adverse changes in economic performance that are currently affecting or are expected to affect the asset. No indication of impairment was identified during 2024 and 2025. There have historically been no impairments and reversal assessment are therefore not applicable.
ACCOUNTING POLICIES
The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases (defined as 12 months or less) and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page52-cflshid_21789-tag160848": {
"value": "ACCOUNTING POLICIES
Machinery and equipment are initially measured at cost and depreciated over the economic useful life of the asset.
Machinery and equipment are assessed for indicators of impairment at the end of each reporting period. If indicators exist, then the recoverable amount of the asset is estimated. The indicators monitored by the management include, but are not limited to, significant declines in asset value, adverse changes in technology, physical damage or obsolescence of the asset, and significant adverse changes in economic performance that are currently affecting or are expected to affect the asset. No indication of impairment was identified during 2024 and 2025. There have historically been no impairments and reversal assessment are therefore not applicable.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page52-cflshid_21789-tag160847": {
"value": "ACCOUNTING POLICIES
Machinery and equipment are initially measured at cost and depreciated over the economic useful life of the asset.
Machinery and equipment are assessed for indicators of impairment at the end of each reporting period. If indicators exist, then the recoverable amount of the asset is estimated. The indicators monitored by the management include, but are not limited to, significant declines in asset value, adverse changes in technology, physical damage or obsolescence of the asset, and significant adverse changes in economic performance that are currently affecting or are expected to affect the asset. No indication of impairment was identified during 2024 and 2025. There have historically been no impairments and reversal assessment are therefore not applicable.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page52-cflshid_21789-tag160821": {
"value": "ACCOUNTING POLICIES
Machinery and equipment are initially measured at cost and depreciated over the economic useful life of the asset.
Machinery and equipment are assessed for indicators of impairment at the end of each reporting period. If indicators exist, then the recoverable amount of the asset is estimated. The indicators monitored by the management include, but are not limited to, significant declines in asset value, adverse changes in technology, physical damage or obsolescence of the asset, and significant adverse changes in economic performance that are currently affecting or are expected to affect the asset. No indication of impairment was identified during 2024 and 2025. There have historically been no impairments and reversal assessment are therefore not applicable.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page53-cflshid_22426-tag160862": {
"value": "Note 4.2 Right-of-use assets and lease liabilities The Group's leased assets relate to office buildings and vehicles.
ACCOUNTING POLICIES
The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases (defined as 12 months or less) and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets.
The Group has chosen to separate non-lease components from lease payments, when measuring the lease liability.
In calculating the present value of lease payments, the Group generally uses the lessee\u2019s incremental borrowing rate. The Group determines the incremental borrowing rate as the rate of interest that the lessee would pay to borrow over a similar term and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use-asset in a similar economic environment.
Determining the lease term of contracts with renewal and termination options
The Group has lease contracts that include extension and termination options. The Group applies judgement in evaluating whether it is reasonably certain whether or not to exercise the option to renew or terminate the lease. That is, it considers all relevant factors that create an economic incentive for it to exercise either the renewal or termination.
| Right-of-use assets (NOK thousand) | Office Buildings | Vehicles | Total |
| Carrying amount 1 January 2024 | 873 | 103 | 976 |
| Additions | 2,248 | 362 | 2,610 |
| Depreciation | -993 | -133 | -1,126 |
| Carrying amount 31 December 2024 | 2,128 | 332 | 2,460 |
| Additions | 8,883 | 2,175 | 11,058 |
| Depreciation | -1,724 | -457 | -2,181 |
| Currency translation effects | -169 | - | -169 |
| Carrying amount 31 December 2025 | 9,117 | 2,050 | 11,167 |
| Remaining lease term | 2-10 years | 3 years | |
| Depreciation method | Straight-line | Straight-line | |
| The Group\u2019s lease liabilities are presented in the table below: | | | |
| Change in the lease liabilities (NOK thousand) | Office Buildings | Vehicles | Total |
| Total lease liabilities at 1 January 2024 | 863 | 50 | 912 |
| New and remeasured leases recognised during the year | 2,248 | 308 | 2,556 |
| Lease payments | -941 | -78 | -1,019 |
| Accretion of interest | 78 | 4 | 82 |
| Total lease liabilities at 31 December 2024 | 2,248 | 284 | 2,532 |
| New and remeasured leases recognised during the year | 8,883 | 2,175 | 11,058 |
| Lease payments | -1,938 | -466 | -2,405 |
| Accretion of interest | 254 | 48 | 302 |
| Currency translation effects | -139 | - | -139 |
| Total lease liabilities at 31 December 2025 | 9,308 | 2,040 | 11,348 |
| Classification non-current vs current (NOK thousand) | | 31.12.2025 | 31.12.2024 |
| Current lease liabilities in the financial position | | 2,593 | 1,200 |
| Non-current lease liabilities in the financial position | | 8,756 | 1,332 |
Maturity of lease liabilities
For undiscounted lease liabilities and maturity of cash outflows, see note 5.3.
\u00a0\u00a0
\u00a0\u00a0
\u00a0\u00a0
\u00a0\u00a0
\u00a0\u00a0
| Lease recognised in profit or loss (NOK thousand) | 2025 | 2024 |
| Depreciation expense of right-of-use assets | 2,181 | 1,126 |
| Interest expense on lease liabilities | 302 | 82 |
| Total amount recognised in profit or loss | 2,483 | 1,208 |
| Total cash flow (NOK thousand) | 2025 | 2024 |
| Payment of principal portion of lease liabilities | -2,102 | -937 |
| Payment of interest portion of lease liabilities | -302 | -82 |
| Total lease cash flow | -2,405 | -1,019 |
ACCOUNTING POLICIES
The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases (defined as 12 months or less) and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page55-cflshid_23228-tag160822": {
"value": "Section 5 \u2013 Financial instruments, risk and equityNote 5.1 Financial instruments
ACCOUNTING POLICIES
Classification of financial instruments
The Groups' financial instruments are grouped in the following categories:
Financial assets
The Group's financial assets mainly comprise trade and other receivables and cash and cash equivalents.
\u00a0
Financial liabilities
The Group's financial liabilities mainly comprise interest-bearing liabilities and trade payables.
Initial recognition and subsequent measurement
The Group's financial assets and liabilities are initially recognised at fair value, adjusted for directly attributable transaction expenses. Subsequently, these instruments are measured at amortised cost using the effective interest method (EIR). Gains and losses are recognised in the statement of comprehensive income upon impairment, derecognition and through the EIR amortisation process. The EIR amortisation is included as finance expenses in the consolidated statement of comprehensive income.
The carrying amounts of the Group's financial assets and liabilities are presented in the tables below:
| 31 December 2025 (NOK thousand) | Note | Financial instruments at amortised cost | Total |
| Trade receivables | 2.6 | 75,550 | 75,550 |
| Other non-current receivables | 2.6 | - | - |
| Cash and cash equivalents | 5.5 | 263,737 | 263,737 |
| Total financial assets | | 339,287 | 339,287 |
| Non-current interest-bearing liabilities | 5.2 | 242 | 242 |
| Non-current lease liabilities | 4.2 | 8,756 | 8,756 |
| Current interest-bearing liabilities | 5.2 | 105,884 | 105,884 |
| Current lease liabilities | 4.2 | 2,593 | 2,593 |
| Trade payables | | 57,433 | 57,433 |
| Total financial liabilities | | 174,908 | 174,908 |
| 31 December 2024 (NOK thousand) | Note | Financial instruments at amortised cost | Total |
| Trade receivables | 2.6 | 31,554 | 31,554 |
| Other non-current receivables | 2.6 | 231 | 231 |
| Cash and cash equivalents | 5.5 | 7,387 | 7,387 |
| Total financial assets | | 39,172 | 39,172 |
| Non-current interest-bearing liabilities | 5.2 | 380 | 380 |
| Non-current lease liabilities | 4.2 | 1,332 | 1,332 |
| Current interest-bearing liabilities | 5.2 | 22,578 | 22,578 |
| Current lease liabilities | 4.2 | 1,200 | 1,200 |
| Trade payables | | 16,379 | 16,379 |
| Total financial liabilities | | 41,868 | 41,868 |
Note 5.3 Financial liabilities \u2013 ageing and cash flow disclosure
Contractual undiscounted cash flows from financial liabilities are presented below:
| | Remaining contractual maturity | |
| As at December 31, 2025 (NOK thousand) | Note | < 12 months | 1-2 years | 2-3 years | 3-4 years | > 4 years | Total |
| Non-current interest-bearing liabilities | 5.2 | - | 159 | 83 | - | - | 242 |
| Current interest-bearing liabilities | 5.2 | 105,884 | - | - | - | - | 105,884 |
| Trade and other current liabilities | 2.7 | 82,714 | - | - | - | - | 82,714 |
| Lease liabilities | 4.2 | 2,974 | 1,874 | 1,486 | 1,005 | 5,759 | 13,098 |
| Total financial liabilities | - | 191,573 | 2,033 | 1,568 | 1,005 | 5,759 | 201,938 |
| | Remaining contractual maturity | |
| As at December 31, 2024(NOK thousand) | Note | < 12 months | 1-2 years | 2-3 years | 3-4 years | > 4 years | Total |
| Non-current interest-bearing liabilities | 5.2 | - | 163 | 159 | 75 | - | 396 |
| Current interest-bearing liabilities | 5.2 | 24,590 | - | - | - | - | 24,590 |
| Trade and other current liabilities | 2.7 | 38,923 | - | - | - | - | 38,923 |
| Lease liabilities | 4.2 | 1,153 | 1,230 | - | - | - | 2,383 |
| Total financial liabilities | - | 64,667 | 1,393 | 159 | 75 | - | 66,293 |
Reconciliation of changes in liabilities incurred as a result of financing activities:
| | | | Non-cash changes | |
| As at December 31, 2025(NOK thousand) | Note | 01.01.2025 | Cash flow effect | Foreign exchange movement | New leases recognised | Other Changes | 31.12.2025 |
| Interest-bearing liabilities | 5.2 | 22,957 | 12,404 | - | - | 70,765 | 106,126 |
| Lease liabilities | 4.2 | 2,532 | -2,405 | -139 | 11,058 | 302 | 11,348 |
| Total liabilities from financing | - | 1,833 | 9,999 | -139 | 11,058 | 71,067 | 117,474 |
| | | | Non-cash changes | |
| As at December 31, 2024(NOK thousand) | Note | 01.01.2024 | Cash flow effect | Foreign exchange movement | New leases recognised | Other Changes | 31.12.2024 |
| Interest-bearing liabilities | 5.2 | 921 | 21,978 | -517 | - | 576 | 22,957 |
| Lease liabilities | 4.2 | 912 | -1,019 | - | 2,556 | 82 | 2,532 |
| Total liabilities from financing | - | 1,833 | 20,959 | -517 | 2,556 | 658 | 25,489 |
ACCOUNTING POLICIES
Classification of financial instruments
The Groups' financial instruments are grouped in the following categories:
Financial assets
The Group's financial assets mainly comprise trade and other receivables and cash and cash equivalents.
\u00a0
Financial liabilities
The Group's financial liabilities mainly comprise interest-bearing liabilities and trade payables.
Initial recognition and subsequent measurement
The Group's financial assets and liabilities are initially recognised at fair value, adjusted for directly attributable transaction expenses. Subsequently, these instruments are measured at amortised cost using the effective interest method (EIR). Gains and losses are recognised in the statement of comprehensive income upon impairment, derecognition and through the EIR amortisation process. The EIR amortisation is included as finance expenses in the consolidated statement of comprehensive income.
",
"dimensions": {
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}
},
"v1-page55-cflshid_23243-tag160849": {
"value": "ACCOUNTING POLICIES
Classification of financial instruments
The Groups' financial instruments are grouped in the following categories:
Financial assets
The Group's financial assets mainly comprise trade and other receivables and cash and cash equivalents.
\u00a0
Financial liabilities
The Group's financial liabilities mainly comprise interest-bearing liabilities and trade payables.
Initial recognition and subsequent measurement
The Group's financial assets and liabilities are initially recognised at fair value, adjusted for directly attributable transaction expenses. Subsequently, these instruments are measured at amortised cost using the effective interest method (EIR). Gains and losses are recognised in the statement of comprehensive income upon impairment, derecognition and through the EIR amortisation process. The EIR amortisation is included as finance expenses in the consolidated statement of comprehensive income.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page55-cflshid_23243-tag160823": {
"value": "ACCOUNTING POLICIES
Classification of financial instruments
The Groups' financial instruments are grouped in the following categories:
Financial assets
The Group's financial assets mainly comprise trade and other receivables and cash and cash equivalents.
\u00a0
Financial liabilities
The Group's financial liabilities mainly comprise interest-bearing liabilities and trade payables.
Initial recognition and subsequent measurement
The Group's financial assets and liabilities are initially recognised at fair value, adjusted for directly attributable transaction expenses. Subsequently, these instruments are measured at amortised cost using the effective interest method (EIR). Gains and losses are recognised in the statement of comprehensive income upon impairment, derecognition and through the EIR amortisation process. The EIR amortisation is included as finance expenses in the consolidated statement of comprehensive income.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page56-cflshid_23672-tag160824": {
"value": "Note 5.2 Interest-bearing debt During the fourth quarter, the Group has initiated a process to replace all credit facilities and loans, besides the bounce back loan in UK with Group wide agreements with Nordea. All the previous loans and facilities have been terminated as of 31 December 2025, and either have been or are in the process of being completed and existing loans and facilities being repaid. New agreements with Nordea have been signed as of 31 December 2025 and is and will be effective with credit facilities available during the first part of 2026. See also note 6.3.
Letter of Credit (LoC)
In June 2025, the Group secured a letter of credit with a credit limit up to NOK 80 million with DNB Bank ASA, which is partly guaranteed by Eksfin. As of 31 December 2025, 70.8 million of the credit facility was utilised. The agreement includes a covenant, which requires the Group to have earnings before interest, tax, depreciation and amortisation exceeding NOK 40 million on a twelve months rolling basis. The Group was in compliance with this covenant which was valid first time from the fourth quarter. This agreement was terminated in the fourth quarter and is replaced by new LoC from Nordea during the first quarter of 2026.
\u00a0
Credit facility
The Group previously had credit facility agreements with DNB Bank ASA, SEB, Svea, and NatWest. During the fourth quarter, all credit facilities were terminated and have been or will be repaid and replaced by new agreements with Nordea during the first part of 2026. As of 31 December 2025, NOK 35 million of the existing facilities was utilised and classified as current interest-bearing liabilities in the interim consolidated statement of financial position.
Bounce back loan
The Group has a bounce back loan from NatWest in the UK. The loan agreement had a period of interest and principal repayment exemption which ended in January 2024. Following this period monthly repayments amount to GBP 899, with a fixed interest rate of 2.5%. Final repayment date is September 2028.
| Non-current interest-bearing liabilities (NOK thousand) | Interest rate | Maturity | 31.12.2025 | 31.12.2024 |
| Bounce back loan UK | 2.50% | Sep 2028 | 242 | 380 |
| Current interest-bearing liabilities (NOK thousand) | Interest rate | Maturity | 31.12.2025 | 31.12.2024 |
| Bounce back loan UK - current | 2.50% | Sep 2028 | 146 | 153 |
| Credit Facility DNB | 6.70% | Apr 2026 | - | 4,390 |
| Credit Facility Svea | 10.00% | Dec 2025 | 24,603 | 15,749 |
| Credit Facility SEB | 5.11% | Dec 2025 | 10,370 | 1,986 |
| Credit Facility NatWest | 9.60% | Aug 2026 | - | 300 |
| Credit Facility DNB (Letter of Credit Financing) | SOFR + 2.75% | Jun 2026 | 70,765 | - |
| Total current interest bearing liabilities | | | 105,884 | 22,578 |
| Assets pledged as security (NOK thousand) | | | 31.12.2025 | 31.12.2024 |
| Secured balance sheet liabilities: | | | | |
| Non-current interest-bearing liabilities | | | 242 | 380 |
| Current interest-bearing liabilities | | | 105,884 | 22,578 |
| Value of assets pledged as security for secured liabilities: | | | | |
| Inventories | | | 191,489 | 39,045 |
| Trade receivables | | | 75,550 | 18,405 |
| Total assets pledged as security | | | 267,039 | 57,450 |
The Group has not given any guarantees on behalf of third parties in the current or previous periods.
The reconciliation of changes in liabilities incurred as a result of financing activities are presented in note 5.3.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page57-cflshid_24404-tag160832": {
"value": "cash flow disclosureContractual undiscounted cash flows from financial liabilities are presented below:
| | Remaining contractual maturity | |
| As at December 31, 2025 (NOK thousand) | Note | < 12 months | 1-2 years | 2-3 years | 3-4 years | > 4 years | Total |
| Non-current interest-bearing liabilities | 5.2 | - | 159 | 83 | - | - | 242 |
| Current interest-bearing liabilities | 5.2 | 105,884 | - | - | - | - | 105,884 |
| Trade and other current liabilities | 2.7 | 82,714 | - | - | - | - | 82,714 |
| Lease liabilities | 4.2 | 2,974 | 1,874 | 1,486 | 1,005 | 5,759 | 13,098 |
| Total financial liabilities | - | 191,573 | 2,033 | 1,568 | 1,005 | 5,759 | 201,938 |
| | Remaining contractual maturity | |
| As at December 31, 2024(NOK thousand) | Note | < 12 months | 1-2 years | 2-3 years | 3-4 years | > 4 years | Total |
| Non-current interest-bearing liabilities | 5.2 | - | 163 | 159 | 75 | - | 396 |
| Current interest-bearing liabilities | 5.2 | 24,590 | - | - | - | - | 24,590 |
| Trade and other current liabilities | 2.7 | 38,923 | - | - | - | - | 38,923 |
| Lease liabilities | 4.2 | 1,153 | 1,230 | - | - | - | 2,383 |
| Total financial liabilities | - | 64,667 | 1,393 | 159 | 75 | - | 66,293 |
ACCOUNTING POLICIES
None of the Group's assets or liabilities are measured at fair value. The following information on measurement of fair value is provided solely for disclosure purposes.
The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest.
The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs.
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:
\u2022Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities
\u2022Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable
\u2022Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable
Fair value disclosures
Management has assessed that the fair values of cash and cash equivalents, trade and other receivables, trade payables and other current liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments and the current risk-free interest rates.
Interest-bearing liabilities
For the interest-bearing liabilities, the fair values are not materially different from their carrying amounts, since the interest payable on those borrowings is close to current market rates. The fair values of Interest-bearing liabilities are based on discounted cash flows using the current borrowing rate. They are classified as level 3 fair values in the fair value hierarchy due to the use of unobservable inputs, including own credit risk.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page58-cflshid_25169-tag160865": {
"value": "Note 5.5 Cash and cash equivalents
Cash and cash equivalents comprise cash at bank accounts which is subject to an insignificant risk of changes in value. Restricted bank deposits comprise of cash for withholding taxes which may not be used for other purposes.
| Cash and cash equivalents (NOK thousand) | 31.12.2025 | 31.12.2024 |
| Bank deposits, unrestricted | 263,683 | 7,165 |
| Bank deposits, restricted | 54 | 222 |
| Total cash and cash equivalents | 263,737 | 7,387 |
Bank deposits earn a low interest at floating rates based on the bank deposit rates.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page58-cflshid_25169-tag160864": {
"value": "Note 5.5 Cash and cash equivalents
Cash and cash equivalents comprise cash at bank accounts which is subject to an insignificant risk of changes in value. Restricted bank deposits comprise of cash for withholding taxes which may not be used for other purposes.
| Cash and cash equivalents (NOK thousand) | 31.12.2025 | 31.12.2024 |
| Bank deposits, unrestricted | 263,683 | 7,165 |
| Bank deposits, restricted | 54 | 222 |
| Total cash and cash equivalents | 263,737 | 7,387 |
Bank deposits earn a low interest at floating rates based on the bank deposit rates.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:636700F2ZNFEE1S05195",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"v1-page59-cflshid_25533-tag160844": {
"value": "Note 5.6 Finance income and expenses
| Finance income (NOK thousand) | 2025 | 2024 |
| Interest income | 684 | 1,260 |
| Foreign exchange gains | 4,803 | 402 |
| Total financial income | 5,486 | 1,662 |
| Finance expenses (NOK thousand) | 2025 | 2024 |
| Interest expenses | 2,734 | 1,453 |
| Interest expense on lease liabilities | 333 | 82 |
| Other finance expenses | 10,152 | 2,847 |
| Foreign exchange losses | 2,638 | 920 |
| Total financial expenses | 15,857 | 5,302 |
Interest income mainly represents income on cash deposits, and interest expenses are mainly related to the Group's credit facility and factoring agreements. Other finance expenses are related to service fees from factoring agreements.
",
"dimensions": {
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"value": "Note 5.6 Finance income and expenses
| Finance income (NOK thousand) | 2025 | 2024 |
| Interest income | 684 | 1,260 |
| Foreign exchange gains | 4,803 | 402 |
| Total financial income | 5,486 | 1,662 |
| Finance expenses (NOK thousand) | 2025 | 2024 |
| Interest expenses | 2,734 | 1,453 |
| Interest expense on lease liabilities | 333 | 82 |
| Other finance expenses | 10,152 | 2,847 |
| Foreign exchange losses | 2,638 | 920 |
| Total financial expenses | 15,857 | 5,302 |
Note 5.6 Finance income and expenses
| Finance expenses (NOK thousand) | 2025 | 2024 |
| Interest expenses | 2,734 | 1,453 |
| Interest expense on lease liabilities | 333 | 82 |
| Other finance expenses | 10,152 | 2,847 |
| Foreign exchange losses | 2,638 | 920 |
| Total financial expenses | 15,857 | 5,302 |
Other finance expenses are related to service fees from factoring agreements. ",
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"value": "Note 5.6 Finance income and expenses
| Finance income (NOK thousand) | 2025 | 2024 |
| Interest income | 684 | 1,260 |
| Foreign exchange gains | 4,803 | 402 |
| Total financial income | 5,486 | 1,662 |
Interest income mainly represents income on cash deposits, and interest expenses are mainly related to the Group's credit facility and factoring agreements. ",
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"value": "Note 5.6 Finance income and expenses
| Finance income (NOK thousand) | 2025 | 2024 |
| Interest income | 684 | 1,260 |
| Foreign exchange gains | 4,803 | 402 |
| Total financial income | 5,486 | 1,662 |
| Finance expenses (NOK thousand) | 2025 | 2024 |
| Interest expenses | 2,734 | 1,453 |
| Interest expense on lease liabilities | 333 | 82 |
| Other finance expenses | 10,152 | 2,847 |
| Foreign exchange losses | 2,638 | 920 |
| Total financial expenses | 15,857 | 5,302 |
Interest income mainly represents income on cash deposits, and interest expenses are mainly related to the Group's credit facility and factoring agreements. Other finance expenses are related to service fees from factoring agreements.
",
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"v1-page59-cflshid_25533-tag160867": {
"value": "Note 5.7 Share capital and shareholders information
The Group\u2019s share capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the parent. The primary objective of the Group's capital management is to ensure that it maintains a healthy working capital and financial stability in order to support its growing business operations and to maximise shareholder value. The Group manages its capital structure and makes adjustments in light of changes in economic conditions. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders, issue new shares or issue debt.
On 29 September 2025, Dellia Group ASA was listed on Euronext Oslo B\u00f8rs. In connection with the listing, a total of 741,473 new shares were issued and 145,900 existing shares were sold by certain existing shareholders as part of the offering, at a subscription price of NOK 135 per share. The new shares were issued at a nominal value of NOK 1 per share, resulting in an increase in share capital of NOK 741 thousand. The total gross proceeds from the primary offering amounted to NOK 100 million, of which NOK 99.3 million was recognised as share premium. Transaction costs related to the offering and listing amounted to NOK 8.95 million and were deducted from the share premium, adjusted for tax effects. The proceeds from the sale of existing shares were received directly by the selling shareholders. The Company did not receive any proceeds from the sale of these existing shares.
On 9 December 2025, in connection with the acquisition of Kirirom Food Production in Cambodia, Dellia Group ASA issued 650,000 new shares through a private placement at a subscription price of NOK 310 per share, resulting in an increase in share capital of NOK 650 thousand. The total gross proceeds from the primary offering amounted to NOK 201.5 million, of which NOK 200.85 million was recognised as share premium. Transaction costs related to the private placement amounted to NOK 8.13 million and were deducted from the share premium, adjusted for tax effects. The proceeds from the placement will partly be used to finance the cash component of the Kirirom acquisition. Parts of the consideration for the shares in Kirirom Food Production will also be settled by issuance of 387,104 shares in Dellia Group ASA at a subscription price of NOK 339 per share. Following the completion of the transaction, expected during Q2 2026, the total number of shares will increase to 5,847,104.
All shares are ordinary and have the same voting rights and rights to dividends, except for the company's own treasury shares. Reconciliation of the Group's equity is presented in the statement of changes in equity.
ACCOUNTING POLICIES
Costs related to equity transactions
Direct and incremental transaction costs are deducted from equity, net of associated income tax.
Distribution to shareholdersThe Group recognises a liability to make distributions to equity holders when the distribution is authorised, and the distribution is no longer at the discretion of the Group. As per the corporate laws of Norway, a distribution is authorised when it is approved by the shareholders. A corresponding amount is recognised directly in equity.
As at 31 December 2025, the board proposed to distribute NOK 24.8 million in dividends, which will correspond to NOK 4.60 per share. This was approved by the board of directors on 11 March 2026 and paid to the shareholders on 24 March 2026.
The ultimate parent
Dellia Group ASA is the ultimate parent of the Group.
All shares are ordinary and have the same voting rights and rights to dividends, except for the company's own treasury shares. Reconciliation of the Group's equity is presented in the statement of changes in equity.
| Share capital in Dellia Group ASA | Number of shares issued and fully paid | Par value per share (NOK) | Financial position (NOK thousand) |
| At 31 December 2023 | 3,396,000 | 1.0 | 3,396 |
| Share capital increase | 672,527 | 1.0 | 673 |
| At 31 December 2024 | 4,068,527 | 1.0 | 4,069 |
| Share issue at 29 September | 741,473 | 1.0 | 741 |
| Share issue at 9 December | 650,000 | 1.0 | 650 |
| At 31 December 2025 | 5,460,000 | 1.0 | 5,460 |
| Shareholders in Dellia Group ASA at 31 December 2025 | Total shares | Ownership/voting rights |
| STORLI HOLDING AS1) | 690,029 | 12.6 % |
| JIF INVEST AS1) | 393,303 | 7.2 % |
| DSJ HOLDING AS1) | 336,761 | 6.2 % |
| Skandinaviska Enskilda Banken AB | 290,493 | 5.3 % |
| GOLDENEYE AS | 209,898 | 3.8 % |
| VERDIPAPIRFONDET DNB SMB | 199,923 | 3.7 % |
| Nordnet Bank AB | 198,553 | 3.6 % |
| STRAWBERRY CAPITAL AS | 195,000 | 3.6 % |
| Danske Bank A/S | 187,109 | 3.4 % |
| JET JR. INVEST AS | 182,511 | 3.3 % |
| WELLBRUKT AS | 159,489 | 2.9 % |
| Avanza Bank AB | 158,337 | 2.9 % |
| DNB BANK ASA | 108,390 | 2.0 % |
| Skandinaviska Enskilda Banken AB | 97,780 | 1.8 % |
| ANDERSON INVEST AS | 94,100 | 1.7 % |
| DELLIA GROUP ASA | 76,895 | 1.4 % |
| ORAKEL HOLDING AS | 75,890 | 1.4 % |
| VERDIPAPIRFONDET EIKA ALPHA | 70,000 | 1.3 % |
| HUSVIK HOLDING AS | 65,800 | 1.2 % |
| HEYERDAHL | 63,922 | 1.2 % |
| HEYERDAHL | 63,922 | 1.2 % |
| KRISTIANRO AS | 63,373 | 1.2 % |
| BRENNSUND HOLDING AS | 60,204 | 1.1 % |
| B\u00f8lgen Invest AS | 50,571 | 0.9 % |
| Skandinaviska Enskilda Banken AB | 50,000 | 0.9 % |
| EJO HOLDING AS | 46,828 | 0.9 % |
| TF HOLDINGS AS | 45,923 | 0.8 % |
| HATLE AS | 42,176 | 0.8 % |
| Other | 1,105,925 | 20.3 % |
| Total excluding treasury shares | 5,383,105 | 98.6 % |
| Dellia Group ASA | 76,895 | 1.4 % |
| Total including treasury shares | 5,460,000 | 100% |
1)Founders collectively own 26% of the shares
ACCOUNTING POLICIES
Costs related to equity transactions
Direct and incremental transaction costs are deducted from equity, net of associated income tax.
Distribution to shareholdersThe Group recognises a liability to make distributions to equity holders when the distribution is authorised, and the distribution is no longer at the discretion of the Group. As per the corporate laws of Norway, a distribution is authorised when it is approved by the shareholders. A corresponding amount is recognised directly in equity.",
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"value": "Distribution to shareholdersThe Group recognises a liability to make distributions to equity holders when the distribution is authorised, and the distribution is no longer at the discretion of the Group. As per the corporate laws of Norway, a distribution is authorised when it is approved by the shareholders. A corresponding amount is recognised directly in equity.
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"value": "Dellia Group ASA",
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"value": "| Share capital in Dellia Group ASA | Number of shares issued and fully paid | Par value per share (NOK) | Financial position (NOK thousand) |
| At 31 December 2023 | 3,396,000 | 1.0 | 3,396 |
| Share capital increase | 672,527 | 1.0 | 673 |
| At 31 December 2024 | 4,068,527 | 1.0 | 4,069 |
| Share issue at 29 September | 741,473 | 1.0 | 741 |
| Share issue at 9 December | 650,000 | 1.0 | 650 |
| At 31 December 2025 | 5,460,000 | 1.0 | 5,460 |
| Shareholders in Dellia Group ASA at 31 December 2025 | Total shares | Ownership/voting rights |
| STORLI HOLDING AS1) | 690,029 | 12.6 % |
| JIF INVEST AS1) | 393,303 | 7.2 % |
| DSJ HOLDING AS1) | 336,761 | 6.2 % |
| Skandinaviska Enskilda Banken AB | 290,493 | 5.3 % |
| GOLDENEYE AS | 209,898 | 3.8 % |
| VERDIPAPIRFONDET DNB SMB | 199,923 | 3.7 % |
| Nordnet Bank AB | 198,553 | 3.6 % |
| STRAWBERRY CAPITAL AS | 195,000 | 3.6 % |
| Danske Bank A/S | 187,109 | 3.4 % |
| JET JR. INVEST AS | 182,511 | 3.3 % |
| WELLBRUKT AS | 159,489 | 2.9 % |
| Avanza Bank AB | 158,337 | 2.9 % |
| DNB BANK ASA | 108,390 | 2.0 % |
| Skandinaviska Enskilda Banken AB | 97,780 | 1.8 % |
| ANDERSON INVEST AS | 94,100 | 1.7 % |
| DELLIA GROUP ASA | 76,895 | 1.4 % |
| ORAKEL HOLDING AS | 75,890 | 1.4 % |
| VERDIPAPIRFONDET EIKA ALPHA | 70,000 | 1.3 % |
| HUSVIK HOLDING AS | 65,800 | 1.2 % |
| HEYERDAHL | 63,922 | 1.2 % |
| HEYERDAHL | 63,922 | 1.2 % |
| KRISTIANRO AS | 63,373 | 1.2 % |
| BRENNSUND HOLDING AS | 60,204 | 1.1 % |
| B\u00f8lgen Invest AS | 50,571 | 0.9 % |
| Skandinaviska Enskilda Banken AB | 50,000 | 0.9 % |
| EJO HOLDING AS | 46,828 | 0.9 % |
| TF HOLDINGS AS | 45,923 | 0.8 % |
| HATLE AS | 42,176 | 0.8 % |
| Other | 1,105,925 | 20.3 % |
| Total excluding treasury shares | 5,383,105 | 98.6 % |
| Dellia Group ASA | 76,895 | 1.4 % |
| Total including treasury shares | 5,460,000 | 100% |
1)Founders collectively own 26% of the shares
| Shareholders in Dellia Group ASA at 31 December 2025 | Total shares | Ownership/voting rights |
| STORLI HOLDING AS1) | 690,029 | 12.6 % |
| JIF INVEST AS1) | 393,303 | 7.2 % |
| DSJ HOLDING AS1) | 336,761 | 6.2 % |
| Skandinaviska Enskilda Banken AB | 290,493 | 5.3 % |
| GOLDENEYE AS | 209,898 | 3.8 % |
| VERDIPAPIRFONDET DNB SMB | 199,923 | 3.7 % |
| Nordnet Bank AB | 198,553 | 3.6 % |
| STRAWBERRY CAPITAL AS | 195,000 | 3.6 % |
| Danske Bank A/S | 187,109 | 3.4 % |
| JET JR. INVEST AS | 182,511 | 3.3 % |
| WELLBRUKT AS | 159,489 | 2.9 % |
| Avanza Bank AB | 158,337 | 2.9 % |
| DNB BANK ASA | 108,390 | 2.0 % |
| Skandinaviska Enskilda Banken AB | 97,780 | 1.8 % |
| ANDERSON INVEST AS | 94,100 | 1.7 % |
| DELLIA GROUP ASA | 76,895 | 1.4 % |
| ORAKEL HOLDING AS | 75,890 | 1.4 % |
| VERDIPAPIRFONDET EIKA ALPHA | 70,000 | 1.3 % |
| HUSVIK HOLDING AS | 65,800 | 1.2 % |
| HEYERDAHL | 63,922 | 1.2 % |
| HEYERDAHL | 63,922 | 1.2 % |
| KRISTIANRO AS | 63,373 | 1.2 % |
| BRENNSUND HOLDING AS | 60,204 | 1.1 % |
| B\u00f8lgen Invest AS | 50,571 | 0.9 % |
| Skandinaviska Enskilda Banken AB | 50,000 | 0.9 % |
| EJO HOLDING AS | 46,828 | 0.9 % |
| TF HOLDINGS AS | 45,923 | 0.8 % |
| HATLE AS | 42,176 | 0.8 % |
| Other | 1,105,925 | 20.3 % |
| Total excluding treasury shares | 5,383,105 | 98.6 % |
| Dellia Group ASA | 76,895 | 1.4 % |
| Total including treasury shares | 5,460,000 | 100% |
1)Founders collectively own 26% of the shares
Remuneration to executive management for the year ended 31 December 2025 (NOK thousand)
| Name | Title | Salary | Pension | Other compensation | Totalremuneration |
| Executive management | | | | | |
| Jan Storli Eriksen1) | CEO | 1,563 | 197 | 184 | 1,943 |
| John Ivar Fjerdingstad1) | COO | 1,563 | 197 | 178 | 1,938 |
| Magnar Bryhn2) | CFO | 456 | 57 | 12 | 525 |
| Linda Solheimsnes3) | Former CFO | 500 | 63 | - | 563 |
| Total | | 4,081 | 514 | 374 | 4,969 |
1) From April 2025, Jan Storli Eriksen was appointed CEO and John Ivar Fjerdingstad as COO.
2) Magnar Bryhn was appointed CFO from October 2025. Sinde Li will join as CFO from May 2026.
3) Linda Solheimsnes was CFO from September to October 2025.
Remuneration to executive management for the year ended 31 December 2024 (NOK thousand)| Name | Title | Salary | Pension | Other compensation | Totalremuneration |
| Jan Storli Eriksen | COO | 1,440 | 182 | 219 | 1,841 |
| John Ivar Fjerdingstad | CEO | 1,440 | 182 | 219 | 1,841 |
| Total | | 2,880 | 364 | 437 | 3,681 |
Remuneration to the Board of Directors for the year ended 31 December (NOK thousand)
| Name | Title | 2025 | 2024 |
| Christian James-Olsen1) | Chair of the Board | 700 | - |
| Bj\u00f8rn Pedersen1) | Board member | 350 | - |
| Hans Erik Horn1) | Board member | 350 | - |
| Lisbeth Valther | Board member | 350 | - |
| Mette Rokne Hanestad | Board member | 350 | - |
| Total | | 2,100 | - |
1)Chair of the Board, Christian James-Olsen, and board members Hans Erik Horn and Bj\u00f8rn Pedersen have also received additional remuneration for certain consultancy services. See also note 6.2.
Shares held by the Executive Management and members of the Board at 31 December 2025
| Name | Title | No. of shares | Ownership/voting rights (%) |
| Jan Storli Eriksen | CEO | 690,029 | 12.6 % |
| John Ivar Fjerdingstad | COO | 393,303 | 7.2 % |
| Hans Erik Horn | Board member | 40,254 | 0.7 % |
| Christian James-Olsen | Chair of the Board | 29,827 | 0.5 % |
| Magnar Bryhn | CFO | 14,815 | 0.3 % |
| Bj\u00f8rn Pedersen | Board member | 7,407 | 0.1 % |
| Lisbeth Valther | Board member | 7,407 | 0.1 % |
| Mette Rokne Hanestad | Board member | 1,612 | 0.0 % |
| Total | | 1,184,654 | 21.7 % |
Shares held by the Executive Management and members of the Board at 31 December 2024
| Name | Title | No. of shares | Ownership/ voting rights (%) |
| Jan Storli Eriksen1) | Chair of the Board | 694,551 | 17.1 % |
| John Ivar Fjerdingstad2) | CEO/Board member | 315,899 | 7.8 % |
| Hans Erik Horn | Board member | 42,254 | 1.0 % |
| Total | | 1,052,704 | 25.9 % |
1)Approximately 1% of the total shares is held by Storli Holding where Jan Storli Eriksen is the owner on behalf of others. These shares are not included in his ownership.2)John Ivar Fjerdingstad holds the majority of his shares through his 39% ownership in Nutricos Group. In addition he has a minor shareholding through JIF Invest.
Shares options held by the Executive Management and Board of Directors at 31 December 2025| Share options held by Executive Management and Board of Directors | | Outstanding at 1 January 2025 | Granted during the period 1) | Outstanding 31 December 2025 | Exercise price |
| Bj\u00f8rn Pedersen | Board member | - | 28,479 | 28,479 | 135 |
| Hans Erik Horn | Board member | - | 8,137 | 8,137 | 135 |
| Total | | | 36,616 | 36,616 | |
1)The share options were granted in July 2025, prior to Dellia Group ASA's listing on the Euronext Oslo B\u00f8rs on 29 September 2025.
Note 6.2 Related party transactions
Related parties are major shareholders, members of the Board and the Executive Management team in the Group. Note 5.7 provides information on the Group's major shareholders. Significant agreements and remuneration paid to Executive management and the Board for the current and prior periods are presented in note 6.1.
All transactions within the Group or with other related parties are based on the principle of arm's length. Intercompany balances and transactions between consolidated companies are eliminated in the consolidated financial statements and are not presented in this note. There have been no agreements entered into or any other related party transaction or balances outside ordinary course of business for any of the years.
| Related party transactions (NOK thousand) | | | | 2025 | 2024 |
| Christian James-Olsen (Chair of the Board) | Consultant services | | | \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0500 | \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0- |
| Bj\u00f8rn Pedersen (Board Member) | Consultant services | \u00a0\u00a0 | \u00a0\u00a0 | 100 | - |
| Hans Erik Horn (Board Member) | Consultant services | \u00a0\u00a0 | \u00a0\u00a0 | 320 | - |
Christian James-Olsen, lawyer and partner with Wikborg Rein Advokatfirma AS, has over time been a close business relation to Jan Storli Eriksen as legal advisor to him and his companies. Prior to taking on the position as board member and chairman of the board of Dellia Group ASA on 1 August 2025, Mr. James-Olsen provided legal services to the company. Thereafter, Mr. Olsen has not provided legal services to the company, but he has provided certain consultancy services in parallel with his role as chairman of the board. Hans Erik Horn and Bj\u00f8rn Pedersen have also provided consultancy services to the Group.
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"v1-page62-cflshid_26871-tag160828": {
"value": "Note 5.8 Financial risk management Overview
The Group is exposed to a range of risks affecting its financial performance, including market risk, credit risk and liquidity risk. The Group seeks to minimise potential adverse risks through sound business practice and risk management.
Market risk
Financial instruments affected by market risk include interest-bearing debt (credit facility with DNB, SEB and NatWest), cash and cash equivalents, trade and other receivables, lease liabilities and trade payables.
Interest rate risk
The Group\u2019s exposure to the risk of changes in interest rates relates primarily to its credit facility with variable interest rates. These agreements normally mature within one year. Management therefore considers the interest rate risk to be low.
Foreign currency risk
The Group is exposed to currency fluctuations due to the international nature of it operations. The Group's exposure to the risk of changes in foreign exchange rates relates primarily to the operating activities (revenue and expenses denominated in foreign currency). A significant portion of the Group's revenue are denominated in SEK, DKK and EUR. Furthermore, USD present a foreign currency risk, as most of the company's purchases and related letter of credit debt are denominated in USD. The Group does not currently hedge its currency exposure with forward contracts or other agreements to mitigate foreign exchange risk, but this is subject to ongoing assessment by the Board.
Interest rate sensitivity
The sensitivity to a possible change in interest rates related to the Group's credit facility, with all other variables held constant, on the Group's profit before tax, is illustrated below. In calculating the sensitivity analyses, the Group assumes that the sensitivity of the relevant statement of profit or loss item is the effect of the assumed changes in respective financial risks.
| Interest rate sensitivity | Increase / decrease in basis points | Effect on profit before tax (+/-) (NOK thousands) |
| 31 December 2025 | +/- 100 | 1,061 |
Foreign currency sensitivity
The following table illustrates the sensitivity for a hypothetical increase or decrease in the foreign exchange rates related to the Group\u2019s financial assets (prepayments) and liabilities (trade payables and letter of credit debt) holding all other variables constant:
| All amounts in NOK thousand) | Date | Change in FX rate | Effect on profit before tax (+/-) |
| Increase / decrease in USD/NOK | 31.12.2025 | +/- 10% | +/- 8342 |
| Increase / decrease in USD/SEK | 31.12.2025 | +/- 10% | +/- 265 |
| Increase / decrease in USD/DKK | 31.12.2025 | +/- 10% | +/- 1550 |
| Increase / decrease in USD/EUR | 31.12.2025 | +/- 10% | +/- 588 |
| Increase / decrease in USD/NOK | 31.12.2024 | +/- 10% | +/- 273 |
| Increase / decrease in USD/SEK | 31.12.2024 | +/- 10% | +/- 841 |
| Increase / decrease in USD/DKK | 31.12.2024 | +/- 10% | +/- 658 |
| Increase / decrease in USD/EUR | 31.12.2024 | +/- 10% | +/- 9 |
Liquidity risk
The Group considers the liquidity to be good. There are no significant changes to supplier agreements, purchase agreements or credit terms when invoicing to customers that result in worsened or improved liquidity. The Group manages liquidity risk by maintaining sufficient cash and cash equivalents and by continuously monitoring forecasts and actual cash flows. To maintain and adjust the capital structure and mitigate the liquidity risk, the Group has
established a credit facility with DNB Bank ASA, NatWest Group Plc, Svea Finans AS and SEB which may be drawn at any time (replaced by Nordea from 2026, see note 5.2). An overview of the maturity profile of the Group's financial liabilities with corresponding cash flow effect is presented in note 5.3.
Credit risk
The Group is mainly exposed to credit risk from its operating activities. The risk of losses on trade receivables is considered low, and the Group has so far not incurred significant losses on receivables. However, the increased operations of the Groupoutside the home market exposes the Group to different credit risk environments. The entities in the Group largely sell their trade receivable to SVEA Bank or similar local parties (replaced by Nordea from 2026, see note 2.6) in order to minimise risk and improve liquidity. Management deems the Group's credit risk to be at an acceptable level given the current operational circumstances and the outlook of the Group.\u00a0
The Group has not entered into any netting agreements or other financial instruments which reduce the credit risk in the Group.
Reference is made to note 2.6 for further details on trade and other receivables.
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"value": "Liquidity risk
The Group considers the liquidity to be good. There are no significant changes to supplier agreements, purchase agreements or credit terms when invoicing to customers that result in worsened or improved liquidity. The Group manages liquidity risk by maintaining sufficient cash and cash equivalents and by continuously monitoring forecasts and actual cash flows. To maintain and adjust the capital structure and mitigate the liquidity risk, the Group has
established a credit facility with DNB Bank ASA, NatWest Group Plc, Svea Finans AS and SEB which may be drawn at any time (replaced by Nordea from 2026, see note 5.2). An overview of the maturity profile of the Group's financial liabilities with corresponding cash flow effect is presented in note 5.3.
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"v1-page63-cflshid_27494-tag160830": {
"value": "Credit risk
The Group is mainly exposed to credit risk from its operating activities. The risk of losses on trade receivables is considered low, and the Group has so far not incurred significant losses on receivables. However, the increased operations of the Group outside the home market exposes the Group to different credit risk environments. The entities in the Group largely sell their trade receivable to SVEA Bank or similar local parties (replaced by Nordea from 2026, see note 2.6) in order to minimise risk and improve liquidity. Management deems the Group's credit risk to be at an acceptable level given the current operational circumstances and the outlook of the Group.
\u00a0
The Group has not entered into any netting agreements or other financial instruments which reduce the credit risk in the Group.
Reference is made to note 2.6 for further details on trade and other receivables.
",
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"v1-page63-cflshid_27494-tag160831": {
"value": "Note 5.9 Earnings per share
Basic EPS is calculated based on the profit attributable to ordinary shareholders, divided by the weighted average number of shares outstanding, excluding treasury shares.
The following table reflects the income and share data used in the basic and diluted EPS calculations:
| NOK thousand | 2025 | 2024 |
| Profit attributable to ordinary equity holders - for basic EPS | 49,189 | 2,806 |
| Profit attributable to ordinary equity holders adjusted for the effect of dilution | 49,189 | 2,806 |
| Weighted average number of ordinary shares - for basic EPS | 4,262 | 3,508 |
| Weighted average number of ordinary shares adjusted for the effect of dilution | 4,302 | 3,508 |
| Basic EPS - profit or loss attributable to equity holders of the parent company | 11.54 | 0.80 |
| Diluted EPS - profit or loss attributable to equity holders of the parent company | 11.43 | 0.80 |
Basic EPS is calculated based on the profit attributable to ordinary shareholders, divided by the weighted average number of shares outstanding, excluding treasury shares.
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"v1-page63-cflshid_27494-tag160868": {
"value": "Note 5.10 Share-based payments
In July 2025, prior to the Dellia Group ASA's listing on Euronext Oslo B\u00f8rs on 29 September 2025, the Company entered into option agreements with some key employees and members of Board of Directors, also acting as consultants. In total, 81,367 options were granted which each can be converted to one share or at the company\u2019s decision settle the option premium in cash. The options become exercisable during a defined exercise period commencing 18 months after the first day of trading, 29 September 2025, and ending 24 months after this date. The strike price was set at NOK 135, corresponding to the subscription price determined in connection with the share offering at the time of the IPO.
The share option program is classified as equity-settled under IFRS 2 Share-based payment, because the Company has no present obligation to settle in cash and has the practical ability to issue shares. The grant-date fair value of the awards is recognised as an employee benefit expense over the vesting period with a corresponding credit to equity (other capital reserves).
Grant-date fair value
Grant-date fair value is determined using a binomial lattice model with Bermudan exercise features, whereby options may be exercised only in the period from month 18 to month 24 after the grant date. The calculated fair value peroption amounts to NOK 43.4, corresponding to a total grant-date fair value of approximately NOK 3,5 million. The valuation is based on market-consistent assumptions at the grant date. Key inputs include the share price, exercise price, risk-free interest rate, expected dividend yield, expected volatility and expected option life.| NOK thousand | 2025 | 2024 |
| Expense arising from equity-settled share-based payment transactions | -1,009 | - |
| Total expenses arising from share-based payment transactions | -1,009 | - |
| Number of and movements in share options | 31.12.2025 | 31.12.2024 |
| Outstanding at 1 January | - | - |
| Granted during the period 1) | 81,367 | - |
| Exercised during the period | - | - |
| Adjusted during the period | - | - |
| Terminated during the period | - | - |
| Outstanding at 31 December | 81,367 | - |
| Exercisable at 31 December | - | - |
1)The weighted average exercise price (WAEP) is NOK 135 for all granted options in 2025.
",
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"v1-page65-cflshid_28191-tag160845": {
"value": "Remuneration to executive management for the year ended 31 December 2025 (NOK thousand)
| Name | Title | Salary | Pension | Other compensation | Totalremuneration |
| Executive management | | | | | |
| Jan Storli Eriksen1) | CEO | 1,563 | 197 | 184 | 1,943 |
| John Ivar Fjerdingstad1) | COO | 1,563 | 197 | 178 | 1,938 |
| Magnar Bryhn2) | CFO | 456 | 57 | 12 | 525 |
| Linda Solheimsnes3) | Former CFO | 500 | 63 | - | 563 |
| Total | | 4,081 | 514 | 374 | 4,969 |
1) From April 2025, Jan Storli Eriksen was appointed CEO and John Ivar Fjerdingstad as COO.
2) Magnar Bryhn was appointed CFO from October 2025. Sinde Li will join as CFO from May 2026.
3) Linda Solheimsnes was CFO from September to October 2025.
Remuneration to executive management for the year ended 31 December 2024 (NOK thousand)| Name | Title | Salary | Pension | Other compensation | Totalremuneration |
| Jan Storli Eriksen | COO | 1,440 | 182 | 219 | 1,841 |
| John Ivar Fjerdingstad | CEO | 1,440 | 182 | 219 | 1,841 |
| Total | | 2,880 | 364 | 437 | 3,681 |
Remuneration to the Board of Directors for the year ended 31 December (NOK thousand)
| Name | Title | 2025 | 2024 |
| Christian James-Olsen1) | Chair of the Board | 700 | - |
| Bj\u00f8rn Pedersen1) | Board member | 350 | - |
| Hans Erik Horn1) | Board member | 350 | - |
| Lisbeth Valther | Board member | 350 | - |
| Mette Rokne Hanestad | Board member | 350 | - |
| Total | | 2,100 | - |
1)Chair of the Board, Christian James-Olsen, and board members Hans Erik Horn and Bj\u00f8rn Pedersen have also received additional remuneration for certain consultancy services. See also note 6.2.
Shares held by the Executive Management and members of the Board at 31 December 2025
| Name | Title | No. of shares | Ownership/voting rights (%) |
| Jan Storli Eriksen | CEO | 690,029 | 12.6 % |
| John Ivar Fjerdingstad | COO | 393,303 | 7.2 % |
| Hans Erik Horn | Board member | 40,254 | 0.7 % |
| Christian James-Olsen | Chair of the Board | 29,827 | 0.5 % |
| Magnar Bryhn | CFO | 14,815 | 0.3 % |
| Bj\u00f8rn Pedersen | Board member | 7,407 | 0.1 % |
| Lisbeth Valther | Board member | 7,407 | 0.1 % |
| Mette Rokne Hanestad | Board member | 1,612 | 0.0 % |
| Total | | 1,184,654 | 21.7 % |
Shares held by the Executive Management and members of the Board at 31 December 2024
| Name | Title | No. of shares | Ownership/ voting rights (%) |
| Jan Storli Eriksen1) | Chair of the Board | 694,551 | 17.1 % |
| John Ivar Fjerdingstad2) | CEO/Board member | 315,899 | 7.8 % |
| Hans Erik Horn | Board member | 42,254 | 1.0 % |
| Total | | 1,052,704 | 25.9 % |
1)Approximately 1% of the total shares is held by Storli Holding where Jan Storli Eriksen is the owner on behalf of others. These shares are not included in his ownership.2)John Ivar Fjerdingstad holds the majority of his shares through his 39% ownership in Nutricos Group. In addition he has a minor shareholding through JIF Invest.
Shares options held by the Executive Management and Board of Directors at 31 December 2025| Share options held by Executive Management and Board of Directors | | Outstanding at 1 January 2025 | Granted during the period 1) | Outstanding 31 December 2025 | Exercise price |
| Bj\u00f8rn Pedersen | Board member | - | 28,479 | 28,479 | 135 |
| Hans Erik Horn | Board member | - | 8,137 | 8,137 | 135 |
| Total | | | 36,616 | 36,616 | |
1)The share options were granted in July 2025, prior to Dellia Group ASA's listing on the Euronext Oslo B\u00f8rs on 29 September 2025.
",
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"v1-page67-cflshid_29242-tag160874": {
"value": "Note 6.3 Events after the reporting period
Following the signing of the new trade finance framework of NOK 320 million with Nordea in December 2025, the Group has initiated the process of closing its credit facilities with other providers. All previous arrangements have been settled in full and replaced by the new trade finance facilities with Nordea. The Group is also in process of onboarding UK and China to become part of the Nordea banking structure.
On 29 January 2026, the Group signed an agreement with Sindre Li who will join as CFO from 27 April 2026. Mr. Li brings experience from group accounting, consolidation, financial management, and IFRS reporting. The Group is also in process of expanding frontline commercial roles across the Nordics and Europe to further strengthen retail execution as capacity increases in 2026.
On 11 March 2026, the board resolved to distribute NOK 24,762,283 in dividends, corresponding to NOK 4.60 per share, with ex-dividend date 16 March 2026. This amounted to approximately 50% of the net profit earned in 2025. The dividend was paid as a capital distribution on 24 March 2026. The distribution was based on the board authorisation to distribute dividends, which was granted by the extraordinary general meeting on 19 August 2025 on the basis of the audited financial statements for 2024.
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"v1-page67-cflshid_29644-tag160878": {
"value": "On 11 March 2026, the board resolved to distribute NOK 24,762,283 in dividends, corresponding to NOK 4.60 per share, with ex-dividend date 16 March 2026. This amounted to approximately 50% of the net profit earned in 2025. The dividend was paid as a capital distribution on 24 March 2026. The distribution was based on the board authorisation to distribute dividends, which was granted by the extraordinary general meeting on 19 August 2025 on the basis of the audited financial statements for 2024",
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