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"value": "NOTE 2 \ue61f GENERAL ACCOUNTING PRINCI\ue61fPLESThe general accounting policies applied in the preparati-on of these consolidated financial statements are set out below. Specific accounting principles are described in the relevant notes. BASIS OF PREPARATIONThe consolidated financial statements have been prepa-red and presented in accordance with IFRS\u00ae Accounting Standards, as adopted by the EU, and the additional requ-irements of the Norwegian Accounting Act. The consolidated financial statements are presented in United States Dollar (USD), and are rounded to the nea-rest thousand unless otherwise indicated. As a result of rounding adjustments, amounts and percentages may not add up to the total. The financial statements are prepared on a going concern basis and are prepared on a historical cost basis.FOREIGN CURRENCYFUNCTIONAL CURRENCY, PRESENTATION CURRENCY AND CONSOLIDATIONThe Group\u2019s presentation currency is USD. As of Decem-ber 2022, Smartoptics Group has adopted USD as its presentation currency due to the significant portion of re-venue and expenses denominated in USD, which has the primary in\ufb02uence on the Group\u2019s operating results. The functional currency of the parent company is NOK, re\ufb02e-cting the currency in which financing activities (such as lo-ans) and administrative expenses are primarily conducted. For consolidation purposes, subsidiaries with a functio-nal currency di\ue61cerent from the parent company are first translated into NOK. The consolidated figures are then translated into the presentation currency (USD) using the exchange rate prevailing at the balance sheet date. Inco-me statement items are translated at average exchange rates that approximate the rates at the dates of the respe-ctive transactions. All exchange di\ue61cerences are recogni-zed in other comprehensive income/(loss) as translation di\ue61cerences that might be recycled to profit or loss on dis-posal or partial disposal of the net investment. Smartoptics has chosen to use closing rate for transactions directly to equity (share capital, share premium and other paid in ca-pital). The currency translation di\ue61cerence arising from the translation to the presentation currency is not included as a translation di\ue61cerence reserve, but presented as part of the di\ue61cerent categories of the equity. These translation dif-ferences cannot be recycled through profit and loss.TRANSACTIONS IN FOREIGN CURRENCYForeign currency transactions are translated into the functi-onal currency using the exchange rates at the transaction date. Monetary balances in foreign currencies are trans-lated into the functional currency at the exchange rates on the date of the balance sheet. Foreign exchange gains and losses resulting from the settlement of such transa-ctions, and from the translation of monetary assets and liabilities denominated in foreign currencies are generally recognized in the consolidated statement of profit or loss.PRINCIPLES OF CONSOLIDATION SUBSIDIARIESSubsidiaries are all entities (including structured entities) when the Group is exposed to, or has rights to, variable returns from its involvement with the entity, and has theability to in\ufb02uence those returns through its power to di-rect the activities of the entity. Subsidiaries are fully con-solidated from the date on which control is obtained and deconsolidated from the date control is lost. Intercompany transactions, balances and unrealized gains on transactions between Group companies are elimina-ted in full. Unrealized losses are also eliminated unlessthe transaction provides evidence of an impairment of the transferred asset. If a subsidiary applies di\ue61cerent accoun-ting policies, adjustments are made to align its reporting with the Group\u2019s accounting principles. When the Group loses control of a subsidiary, it derecog-nizes the subsidiary\u2019s assets, liabilities, and any associated non-controlling interests. Amounts previously recognized in other comprehensive income related to that subsidiary are reclassified to profit or loss or transferred directly to retained earnings, as appropriate.CLASSIFICATION OF CURRENT AND NON\ue61fCURRENT ITEMS Assets are classified as current when they are expected to be realized, sold, or consumed in the Group\u2019s normal ope-rating cycle, or are expected to be realized within 12 mont-hs after the reporting period. All other assets are classified as non-current.Liabilities are classified as current if they are expected to be settled within the Group\u2019s normal operating cycle, are due within 12 months of the reporting date, or if the Group does not have an unconditional right to defer settlement for at least 12 months after the balance sheet date. All oth-er liabilities are classified as non-current.SEGMENTS Smartoptics has only one operating segment in accordan-ce with IFRS 8 Operating segments. The Group operates as a single business unit, where products from all cate-gories\u2014Solutions, Devices, and Software & Services\u2014are marketed and sold together, targeting the same custo-mers through shared distribution channels. While inter-nal financial reporting is organized by product group and geographic region, this does not result in the identification of additional reportable segments for external reportingpurposes, as the internal resource allocation is conducted at the group level, without specific allocations to di\ue61cerent product groups or geographic regions.ESTIMATES AND ASSUMPTIONSManagement has used estimates and assumptions that have a\ue61cected assets, liabilities, revenues, expenses and information on potential liabilities. Future events may lead to these estimates being changed. Estimates and their un-derlying assumptions are reviewed on a regular basis and are based on best estimates and historical experien\u00acce. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision af-fects only that period. If the revision impacts both current and future periods, the e\ue61cect is recognized accordingly in both.INFORMATION ABOUT MAJOR CUSTOMERSOne of Smartoptics' customers represented 24% of the revenue for 2025. This customer is a reseller. In compari-son, the same customers represented 18% percent of total revenue 2024.JUDGEMENTSIn preparing the financial statements, management has made certain significant assessments involving the appli-cation of accounting principles based on critical judgment. Material exercise of judgment and estimates relates main-ly:CAPITALIZATION OF DEVELOPMENT COSTSA limited amount of development costs is capitalized to the extent that a future financial benefit can be identi-fied, development of an identifiable intangible asset and the expenses can be measured reliably. The assessment includes judgment of for example the technical feasibility of completing the product, the ability to sell the product and the generation of future economic benefits. Smar-toptics has a documented product development process, which identifies development projects that can be inclu-ded in the capitalization. If the criteria are not fulfilled the costs are expensed when incurred. Capitalized develop-ment costs are amortized on a straight-line basis over its economic life. Research costs are expensed on an ongo-ing basis.",
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"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
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"value": "NOTE 2 \ue61f GENERAL ACCOUNTING PRINCI\ue61fPLESThe general accounting policies applied in the preparati-on of these consolidated financial statements are set out below. Specific accounting principles are described in the relevant notes. BASIS OF PREPARATIONThe consolidated financial statements have been prepa-red and presented in accordance with IFRS\u00ae Accounting Standards, as adopted by the EU, and the additional requ-irements of the Norwegian Accounting Act. The consolidated financial statements are presented in United States Dollar (USD), and are rounded to the nea-rest thousand unless otherwise indicated. As a result of rounding adjustments, amounts and percentages may not add up to the total. The financial statements are prepared on a going concern basis and are prepared on a historical cost basis.FOREIGN CURRENCYFUNCTIONAL CURRENCY, PRESENTATION CURRENCY AND CONSOLIDATIONThe Group\u2019s presentation currency is USD. As of Decem-ber 2022, Smartoptics Group has adopted USD as its presentation currency due to the significant portion of re-venue and expenses denominated in USD, which has the primary in\ufb02uence on the Group\u2019s operating results. The functional currency of the parent company is NOK, re\ufb02e-cting the currency in which financing activities (such as lo-ans) and administrative expenses are primarily conducted. For consolidation purposes, subsidiaries with a functio-nal currency di\ue61cerent from the parent company are first translated into NOK. The consolidated figures are then translated into the presentation currency (USD) using the exchange rate prevailing at the balance sheet date. Inco-me statement items are translated at average exchange rates that approximate the rates at the dates of the respe-ctive transactions. All exchange di\ue61cerences are recogni-zed in other comprehensive income/(loss) as translation di\ue61cerences that might be recycled to profit or loss on dis-posal or partial disposal of the net investment. Smartoptics has chosen to use closing rate for transactions directly to equity (share capital, share premium and other paid in ca-pital). The currency translation di\ue61cerence arising from the translation to the presentation currency is not included as a translation di\ue61cerence reserve, but presented as part of the di\ue61cerent categories of the equity. These translation dif-ferences cannot be recycled through profit and loss.TRANSACTIONS IN FOREIGN CURRENCYForeign currency transactions are translated into the functi-onal currency using the exchange rates at the transaction date. Monetary balances in foreign currencies are trans-lated into the functional currency at the exchange rates on the date of the balance sheet. Foreign exchange gains and losses resulting from the settlement of such transa-ctions, and from the translation of monetary assets and liabilities denominated in foreign currencies are generally recognized in the consolidated statement of profit or loss.PRINCIPLES OF CONSOLIDATION SUBSIDIARIESSubsidiaries are all entities (including structured entities) when the Group is exposed to, or has rights to, variable returns from its involvement with the entity, and has theability to in\ufb02uence those returns through its power to di-rect the activities of the entity. Subsidiaries are fully con-solidated from the date on which control is obtained and deconsolidated from the date control is lost. Intercompany transactions, balances and unrealized gains on transactions between Group companies are elimina-ted in full. Unrealized losses are also eliminated unlessthe transaction provides evidence of an impairment of the transferred asset. If a subsidiary applies di\ue61cerent accoun-ting policies, adjustments are made to align its reporting with the Group\u2019s accounting principles. When the Group loses control of a subsidiary, it derecog-nizes the subsidiary\u2019s assets, liabilities, and any associated non-controlling interests. Amounts previously recognized in other comprehensive income related to that subsidiary are reclassified to profit or loss or transferred directly to retained earnings, as appropriate.CLASSIFICATION OF CURRENT AND NON\ue61fCURRENT ITEMS Assets are classified as current when they are expected to be realized, sold, or consumed in the Group\u2019s normal ope-rating cycle, or are expected to be realized within 12 mont-hs after the reporting period. All other assets are classified as non-current.Liabilities are classified as current if they are expected to be settled within the Group\u2019s normal operating cycle, are due within 12 months of the reporting date, or if the Group does not have an unconditional right to defer settlement for at least 12 months after the balance sheet date. All oth-er liabilities are classified as non-current.SEGMENTS Smartoptics has only one operating segment in accordan-ce with IFRS 8 Operating segments. The Group operates as a single business unit, where products from all cate-gories\u2014Solutions, Devices, and Software & Services\u2014are marketed and sold together, targeting the same custo-mers through shared distribution channels. While inter-nal financial reporting is organized by product group and geographic region, this does not result in the identification of additional reportable segments for external reportingpurposes, as the internal resource allocation is conducted at the group level, without specific allocations to di\ue61cerent product groups or geographic regions.ESTIMATES AND ASSUMPTIONSManagement has used estimates and assumptions that have a\ue61cected assets, liabilities, revenues, expenses and information on potential liabilities. Future events may lead to these estimates being changed. Estimates and their un-derlying assumptions are reviewed on a regular basis and are based on best estimates and historical experien\u00acce. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision af-fects only that period. If the revision impacts both current and future periods, the e\ue61cect is recognized accordingly in both.INFORMATION ABOUT MAJOR CUSTOMERSOne of Smartoptics' customers represented 24% of the revenue for 2025. This customer is a reseller. In compari-son, the same customers represented 18% percent of total revenue 2024.JUDGEMENTSIn preparing the financial statements, management has made certain significant assessments involving the appli-cation of accounting principles based on critical judgment. Material exercise of judgment and estimates relates main-ly:CAPITALIZATION OF DEVELOPMENT COSTSA limited amount of development costs is capitalized to the extent that a future financial benefit can be identi-fied, development of an identifiable intangible asset and the expenses can be measured reliably. The assessment includes judgment of for example the technical feasibility of completing the product, the ability to sell the product and the generation of future economic benefits. Smar-toptics has a documented product development process, which identifies development projects that can be inclu-ded in the capitalization. If the criteria are not fulfilled the costs are expensed when incurred. Capitalized develop-ment costs are amortized on a straight-line basis over its economic life. Research costs are expensed on an ongo-ing basis.",
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"value": "NOTE 2 \ue61f GENERAL ACCOUNTING PRINCI\ue61fPLESThe general accounting policies applied in the preparati-on of these consolidated financial statements are set out below. Specific accounting principles are described in the relevant notes. BASIS OF PREPARATIONThe consolidated financial statements have been prepa-red and presented in accordance with IFRS\u00ae Accounting Standards, as adopted by the EU, and the additional requ-irements of the Norwegian Accounting Act. The consolidated financial statements are presented in United States Dollar (USD), and are rounded to the nea-rest thousand unless otherwise indicated. As a result of rounding adjustments, amounts and percentages may not add up to the total. The financial statements are prepared on a going concern basis and are prepared on a historical cost basis.FOREIGN CURRENCYFUNCTIONAL CURRENCY, PRESENTATION CURRENCY AND CONSOLIDATIONThe Group\u2019s presentation currency is USD. As of Decem-ber 2022, Smartoptics Group has adopted USD as its presentation currency due to the significant portion of re-venue and expenses denominated in USD, which has the primary in\ufb02uence on the Group\u2019s operating results. The functional currency of the parent company is NOK, re\ufb02e-cting the currency in which financing activities (such as lo-ans) and administrative expenses are primarily conducted. For consolidation purposes, subsidiaries with a functio-nal currency di\ue61cerent from the parent company are first translated into NOK. The consolidated figures are then translated into the presentation currency (USD) using the exchange rate prevailing at the balance sheet date. Inco-me statement items are translated at average exchange rates that approximate the rates at the dates of the respe-ctive transactions. All exchange di\ue61cerences are recogni-zed in other comprehensive income/(loss) as translation di\ue61cerences that might be recycled to profit or loss on dis-posal or partial disposal of the net investment. Smartoptics has chosen to use closing rate for transactions directly to equity (share capital, share premium and other paid in ca-pital). The currency translation di\ue61cerence arising from the translation to the presentation currency is not included as a translation di\ue61cerence reserve, but presented as part of the di\ue61cerent categories of the equity. These translation dif-ferences cannot be recycled through profit and loss.TRANSACTIONS IN FOREIGN CURRENCYForeign currency transactions are translated into the functi-onal currency using the exchange rates at the transaction date. Monetary balances in foreign currencies are trans-lated into the functional currency at the exchange rates on the date of the balance sheet. Foreign exchange gains and losses resulting from the settlement of such transa-ctions, and from the translation of monetary assets and liabilities denominated in foreign currencies are generally recognized in the consolidated statement of profit or loss.PRINCIPLES OF CONSOLIDATION SUBSIDIARIESSubsidiaries are all entities (including structured entities) when the Group is exposed to, or has rights to, variable returns from its involvement with the entity, and has theability to in\ufb02uence those returns through its power to di-rect the activities of the entity. Subsidiaries are fully con-solidated from the date on which control is obtained and deconsolidated from the date control is lost. Intercompany transactions, balances and unrealized gains on transactions between Group companies are elimina-ted in full. Unrealized losses are also eliminated unlessthe transaction provides evidence of an impairment of the transferred asset. If a subsidiary applies di\ue61cerent accoun-ting policies, adjustments are made to align its reporting with the Group\u2019s accounting principles. When the Group loses control of a subsidiary, it derecog-nizes the subsidiary\u2019s assets, liabilities, and any associated non-controlling interests. Amounts previously recognized in other comprehensive income related to that subsidiary are reclassified to profit or loss or transferred directly to retained earnings, as appropriate.CLASSIFICATION OF CURRENT AND NON\ue61fCURRENT ITEMS Assets are classified as current when they are expected to be realized, sold, or consumed in the Group\u2019s normal ope-rating cycle, or are expected to be realized within 12 mont-hs after the reporting period. All other assets are classified as non-current.Liabilities are classified as current if they are expected to be settled within the Group\u2019s normal operating cycle, are due within 12 months of the reporting date, or if the Group does not have an unconditional right to defer settlement for at least 12 months after the balance sheet date. All oth-er liabilities are classified as non-current.SEGMENTS Smartoptics has only one operating segment in accordan-ce with IFRS 8 Operating segments. The Group operates as a single business unit, where products from all cate-gories\u2014Solutions, Devices, and Software & Services\u2014are marketed and sold together, targeting the same custo-mers through shared distribution channels. While inter-nal financial reporting is organized by product group and geographic region, this does not result in the identification of additional reportable segments for external reportingpurposes, as the internal resource allocation is conducted at the group level, without specific allocations to di\ue61cerent product groups or geographic regions.ESTIMATES AND ASSUMPTIONSManagement has used estimates and assumptions that have a\ue61cected assets, liabilities, revenues, expenses and information on potential liabilities. Future events may lead to these estimates being changed. Estimates and their un-derlying assumptions are reviewed on a regular basis and are based on best estimates and historical experien\u00acce. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision af-fects only that period. If the revision impacts both current and future periods, the e\ue61cect is recognized accordingly in both.INFORMATION ABOUT MAJOR CUSTOMERSOne of Smartoptics' customers represented 24% of the revenue for 2025. This customer is a reseller. In compari-son, the same customers represented 18% percent of total revenue 2024.JUDGEMENTSIn preparing the financial statements, management has made certain significant assessments involving the appli-cation of accounting principles based on critical judgment. Material exercise of judgment and estimates relates main-ly:CAPITALIZATION OF DEVELOPMENT COSTSA limited amount of development costs is capitalized to the extent that a future financial benefit can be identi-fied, development of an identifiable intangible asset and the expenses can be measured reliably. The assessment includes judgment of for example the technical feasibility of completing the product, the ability to sell the product and the generation of future economic benefits. Smar-toptics has a documented product development process, which identifies development projects that can be inclu-ded in the capitalization. If the criteria are not fulfilled the costs are expensed when incurred. Capitalized develop-ment costs are amortized on a straight-line basis over its economic life. Research costs are expensed on an ongo-ing basis.",
"dimensions": {
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"language": "en",
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}
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"f1__s8__6__15": {
"value": "NOTE 2 \ue61f GENERAL ACCOUNTING PRINCI\ue61fPLESThe general accounting policies applied in the preparati-on of these consolidated financial statements are set out below. Specific accounting principles are described in the relevant notes. BASIS OF PREPARATIONThe consolidated financial statements have been prepa-red and presented in accordance with IFRS\u00ae Accounting Standards, as adopted by the EU, and the additional requ-irements of the Norwegian Accounting Act. The consolidated financial statements are presented in United States Dollar (USD), and are rounded to the nea-rest thousand unless otherwise indicated. As a result of rounding adjustments, amounts and percentages may not add up to the total. The financial statements are prepared on a going concern basis and are prepared on a historical cost basis.FOREIGN CURRENCYFUNCTIONAL CURRENCY, PRESENTATION CURRENCY AND CONSOLIDATIONThe Group\u2019s presentation currency is USD. As of Decem-ber 2022, Smartoptics Group has adopted USD as its presentation currency due to the significant portion of re-venue and expenses denominated in USD, which has the primary in\ufb02uence on the Group\u2019s operating results. The functional currency of the parent company is NOK, re\ufb02e-cting the currency in which financing activities (such as lo-ans) and administrative expenses are primarily conducted. For consolidation purposes, subsidiaries with a functio-nal currency di\ue61cerent from the parent company are first translated into NOK. The consolidated figures are then translated into the presentation currency (USD) using the exchange rate prevailing at the balance sheet date. Inco-me statement items are translated at average exchange rates that approximate the rates at the dates of the respe-ctive transactions. All exchange di\ue61cerences are recogni-zed in other comprehensive income/(loss) as translation di\ue61cerences that might be recycled to profit or loss on dis-posal or partial disposal of the net investment. Smartoptics has chosen to use closing rate for transactions directly to equity (share capital, share premium and other paid in ca-pital). The currency translation di\ue61cerence arising from the translation to the presentation currency is not included as a translation di\ue61cerence reserve, but presented as part of the di\ue61cerent categories of the equity. These translation dif-ferences cannot be recycled through profit and loss.TRANSACTIONS IN FOREIGN CURRENCYForeign currency transactions are translated into the functi-onal currency using the exchange rates at the transaction date. Monetary balances in foreign currencies are trans-lated into the functional currency at the exchange rates on the date of the balance sheet. Foreign exchange gains and losses resulting from the settlement of such transa-ctions, and from the translation of monetary assets and liabilities denominated in foreign currencies are generally recognized in the consolidated statement of profit or loss.PRINCIPLES OF CONSOLIDATION SUBSIDIARIESSubsidiaries are all entities (including structured entities) when the Group is exposed to, or has rights to, variable returns from its involvement with the entity, and has theability to in\ufb02uence those returns through its power to di-rect the activities of the entity. Subsidiaries are fully con-solidated from the date on which control is obtained and deconsolidated from the date control is lost. Intercompany transactions, balances and unrealized gains on transactions between Group companies are elimina-ted in full. Unrealized losses are also eliminated unlessthe transaction provides evidence of an impairment of the transferred asset. If a subsidiary applies di\ue61cerent accoun-ting policies, adjustments are made to align its reporting with the Group\u2019s accounting principles. When the Group loses control of a subsidiary, it derecog-nizes the subsidiary\u2019s assets, liabilities, and any associated non-controlling interests. Amounts previously recognized in other comprehensive income related to that subsidiary are reclassified to profit or loss or transferred directly to retained earnings, as appropriate.CLASSIFICATION OF CURRENT AND NON\ue61fCURRENT ITEMS Assets are classified as current when they are expected to be realized, sold, or consumed in the Group\u2019s normal ope-rating cycle, or are expected to be realized within 12 mont-hs after the reporting period. All other assets are classified as non-current.Liabilities are classified as current if they are expected to be settled within the Group\u2019s normal operating cycle, are due within 12 months of the reporting date, or if the Group does not have an unconditional right to defer settlement for at least 12 months after the balance sheet date. All oth-er liabilities are classified as non-current.SEGMENTS Smartoptics has only one operating segment in accordan-ce with IFRS 8 Operating segments. The Group operates as a single business unit, where products from all cate-gories\u2014Solutions, Devices, and Software & Services\u2014are marketed and sold together, targeting the same custo-mers through shared distribution channels. While inter-nal financial reporting is organized by product group and geographic region, this does not result in the identification of additional reportable segments for external reportingpurposes, as the internal resource allocation is conducted at the group level, without specific allocations to di\ue61cerent product groups or geographic regions.ESTIMATES AND ASSUMPTIONSManagement has used estimates and assumptions that have a\ue61cected assets, liabilities, revenues, expenses and information on potential liabilities. Future events may lead to these estimates being changed. Estimates and their un-derlying assumptions are reviewed on a regular basis and are based on best estimates and historical experien\u00acce. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision af-fects only that period. If the revision impacts both current and future periods, the e\ue61cect is recognized accordingly in both.INFORMATION ABOUT MAJOR CUSTOMERSOne of Smartoptics' customers represented 24% of the revenue for 2025. This customer is a reseller. In compari-son, the same customers represented 18% percent of total revenue 2024.JUDGEMENTSIn preparing the financial statements, management has made certain significant assessments involving the appli-cation of accounting principles based on critical judgment. Material exercise of judgment and estimates relates main-ly:CAPITALIZATION OF DEVELOPMENT COSTSA limited amount of development costs is capitalized to the extent that a future financial benefit can be identi-fied, development of an identifiable intangible asset and the expenses can be measured reliably. The assessment includes judgment of for example the technical feasibility of completing the product, the ability to sell the product and the generation of future economic benefits. Smar-toptics has a documented product development process, which identifies development projects that can be inclu-ded in the capitalization. If the criteria are not fulfilled the costs are expensed when incurred. Capitalized develop-ment costs are amortized on a straight-line basis over its economic life. Research costs are expensed on an ongo-ing basis.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__14": {
"value": "BASIS OF PREPARATIONThe consolidated financial statements have been prepa-red and presented in accordance with IFRS\u00ae Accounting Standards, as adopted by the EU, and the additional requ-irements of the Norwegian Accounting Act.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__19": {
"value": "NOTE 3 \ue61f REVENUERevenue is accounted for in accordance with IFRS 15 Re-venue from contract with customers. IFRS 15 requires an entity to identify the contract and the individual performan-ce obligations, determine the transaction price, allocate the transaction price to the individual performance obliga-tions and recognize revenue when or as performance obli-gations are satisfied. A performance obligation is satisfied when or as the customer obtains control of the goods or services delivered.At Smartoptics performance obligations arise from the type of product. Each type of product has a related per-formance obligation. The di\ue61cerent types of products are divided into Solutions, Devices and Software & services. Services provided by Smartoptics are purchased separa-tely or with products sold by the company. Purchase of services can occur at the same time as purchase of goods or at a later stage. Deferred revenue from the sale of ser-vices is recognized in the income statement based on the duration of the contract period.The group sells software and service contracts with a con-tract period from 3 months to 6 years. For contracts that are invoiced prior to the contract period, the consideration is booked as contract liability on the balance sheet and recognized as revenue over the contract period. Software and services include items that are invoiced as a one time fee and where the revenue is recognized at the point of sale, like software license fees, installation fees and licen-ce upgrades. Revenue information2025 2024Amounts in USD 1.000Solutions 44 420 31 492 Devices 19 484 15 560 Software & Services 11 363 8 455 Total revenue from contracts with customers 75 269 55 508 Timing of revenue recognition2025 2024Amounts in USD 1.000Solutions products transferred at a point in time 44 420 31 492 Device products transferred at a point in time 19 484 15 560 Software & Services transferred at a point in time 8 255 5 539 Software & Services transferred over time 3 108 2 916 Total revenue from contracts with customers 75 269 55 508 Geographic split of revenues2025 2024Amounts in USD 1.000EMEA 25 011 24 710 Americas 44 274 25 903 APAC 5 984 4 895 Total revenue from contracts with customers 75 269 55 508 Contract assets and contract liabilities31.12.2025 31.12.2024Amounts in USD 1.000Contract liabilities (deferred revenue) - current 7 160 4 030 Contract liabilities (deferred revenue) - non-current 5 614 4 939 Total 12 775 8 969 Contract assets and contract liabilities2025 2024Contract liabilities at 1 January 8 969 6 563 New contract liabilities 10 906 7 265 Revenue recognized in current year -7 797 -4 349 Exchange di\ue61cerences 698 -509 Contract liabilities at 31 December 12 775 8 969",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__21": {
"value": "NOTE 4 \ue61f EMPLOYEE BENEFIT EXPENSESPENSION PLANSThe Group has a defined contribution plan for some of its employees. The Group\u2019s payments are recognized in the profit or loss as an employee benefit expenses for the year to which the contribution applies.Employee benefit expenses2025 2024Amounts in USD 1.000Wages and salaries 13 160 10 134 Social security tax 3 653 2 748 Pension costs 1 301 1 167 Other benefits 760 746 Total 18 874 14 795 Average full-time equivalents 134 123PENSIONSThe Group\u2019s Norwegian entities are obligated to follow the stipulations in the Norwegian Mandatory Occupational Pensions Act. The Group\u2019s pension scheme adheres to the requirements, as set in the Act.Management compensation 2025 2024Wages Pension Bonus Other Wages Pension Bonus Other benefitsbenefitsMagnus Grenfeldt, CEO 341 58 122 - 317 53 - 4 Stefan Karlsson, CFO* 166 43 52 - 141 40 - - Kent Lidstr\u00f6m, CTO 150 47 61 8 141 42 - 7 Per Burman, CMO 112 52 42 - 122 49 - - Bj\u00f6rn Andersson, SVP BA Devices* 159 38 48 38 23 5 - - Ronald H\u00fcbsch, VP of Supply chain* 153 - 46 - 25 - - - Carina Osmund, COO* - - - - 128 39 - - Andreas Persson, VP of R&D* 84 1 - - - - - - Total management compensation 1 166 239 370 46 898 228 - 11 Board of Directors Directors' fee 2025 Directors' fee 2024Thomas Ramm, Chairman 73 45 Karl Thed\u00e9en, Board Member 37 22 Sara H. Asplund, Board Member 37 22 Einar Caspersen, Board Member 37 22 Total 183 112 MANAGEMENT COMPENSATIONThe CEO is paid through the subsidiary Smartoptics Sverige AB. The Group has not given loans or securities to the CEO, the Board of D\ue61arectors or any other related parties. Bonus for 2025 to the CEO was NOK 1 271 000 and to other key management NOK 2 579 000. *Stefan Karlsson entered the management group on 1 February 2024 *Bj\u00f6rn Andersson entered the management group on 4 November 2024 *Ronald H\u00fcbsch entered the management group on 4 November 2024 *Carina Osmund exited the management group on 4 November 2024*Andreas Persson entered the management group on 9 April 2025",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__20": {
"value": "NOTE 4 \ue61f EMPLOYEE BENEFIT EXPENSESPENSION PLANSThe Group has a defined contribution plan for some of its employees. The Group\u2019s payments are recognized in the profit or loss as an employee benefit expenses for the year to which the contribution applies.Employee benefit expenses2025 2024Amounts in USD 1.000Wages and salaries 13 160 10 134 Social security tax 3 653 2 748 Pension costs 1 301 1 167 Other benefits 760 746 Total 18 874 14 795 Average full-time equivalents 134 123PENSIONSThe Group\u2019s Norwegian entities are obligated to follow the stipulations in the Norwegian Mandatory Occupational Pensions Act. The Group\u2019s pension scheme adheres to the requirements, as set in the Act.Management compensation 2025 2024Wages Pension Bonus Other Wages Pension Bonus Other benefitsbenefitsMagnus Grenfeldt, CEO 341 58 122 - 317 53 - 4 Stefan Karlsson, CFO* 166 43 52 - 141 40 - - Kent Lidstr\u00f6m, CTO 150 47 61 8 141 42 - 7 Per Burman, CMO 112 52 42 - 122 49 - - Bj\u00f6rn Andersson, SVP BA Devices* 159 38 48 38 23 5 - - Ronald H\u00fcbsch, VP of Supply chain* 153 - 46 - 25 - - - Carina Osmund, COO* - - - - 128 39 - - Andreas Persson, VP of R&D* 84 1 - - - - - - Total management compensation 1 166 239 370 46 898 228 - 11 Board of Directors Directors' fee 2025 Directors' fee 2024Thomas Ramm, Chairman 73 45 Karl Thed\u00e9en, Board Member 37 22 Sara H. Asplund, Board Member 37 22 Einar Caspersen, Board Member 37 22 Total 183 112 MANAGEMENT COMPENSATIONThe CEO is paid through the subsidiary Smartoptics Sverige AB. The Group has not given loans or securities to the CEO, the Board of D\ue61arectors or any other related parties. Bonus for 2025 to the CEO was NOK 1 271 000 and to other key management NOK 2 579 000. *Stefan Karlsson entered the management group on 1 February 2024 *Bj\u00f6rn Andersson entered the management group on 4 November 2024 *Ronald H\u00fcbsch entered the management group on 4 November 2024 *Carina Osmund exited the management group on 4 November 2024*Andreas Persson entered the management group on 9 April 2025",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__22": {
"value": "NOTE 5 \ue61f OTHER OPERATING EXPENSESOther operating expenses consists of the following2025 2024Amounts in USD 1.000Facilities 328 268 Travel expenses 951 824 Marketing and representation 877 919 Sales cost 830 -Other R&D and certification cost 536 553 IT 935 915 Consultant expenses 1 285 1 361 Other operating expenses 1 653 1 507 Total other operating expenses 7 394 6 347 Specification of auditors\u2019 fees2025 2024Amounts in USD 1.000Statutory audit 99 103 Other non-assurance services 17 13Other attestation services 70 Tax advisory services 63 4Total 248 120",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__24": {
"value": "NOTE 6 \ue61f FINANCIAL ITEMSFinancial income and expenses2025 2024Amounts in USD 1.000Interest income from bank deposits 184 315 Net gain/loss on foreign exchange -853 2 084 Financial income -669 2 400 Interest expense on borrowings - 195 - 240 Interest on lease liabilities - 42 - 66 Other financial expenses 113 - 4 Financial expenses -123 - 310 Net financial items -792 2 090",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f1__s8__6__23": {
"value": "NOTE 6 \ue61f FINANCIAL ITEMSFinancial income and expenses2025 2024Amounts in USD 1.000Interest income from bank deposits 184 315 Net gain/loss on foreign exchange -853 2 084 Financial income -669 2 400 Interest expense on borrowings - 195 - 240 Interest on lease liabilities - 42 - 66 Other financial expenses 113 - 4 Financial expenses -123 - 310 Net financial items -792 2 090",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__25": {
"value": "NOTE 7 \ue61f TAX Income tax expenses consist of taxes payable and changes to deferred tax. Tax is recognized in the income statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. Deferred tax assets and liabilities are calculated based on temporary di\ue61cerences between the carrying amount of assets and liabilities in the financial statement and their tax basis, together with tax losses carried forward at the balance sheet date. Deferred tax assets and liabilities are calculated based on the tax rates and tax legislation that are expected to apply when the assets are realized or the liabilities are settled, based on the tax rates and tax legis-lation that have been enacted or substantially enacted on the balance sheet date. Deferred tax assets are recognized only to the extent that it is probable that future taxable profits will be available, against which the assets can be utilized. Deferred tax as-sets and liabilities are not discounted. Deferred tax assets and liabilities are o\ue61cset when there is a legally enforceable right to o\ue61cset current tax assets against current tax liabiliti-es and when the deferred taxes assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity. The entities included in the con-solidated financial statements are subject to income tax in the countries where they are domiciled.Specification of income tax expense2025 2024Income tax payable 1 420 1 398 Change in allocated tax last year - 50 Deferred tax income -111 -111 Total income tax expense 1 309 1 337 Specification of deferred tax balances31.12.2025 31.12.2024Temporary di\ue61derencesProperty, plant and equipment -348 -250 Inventory -224 -350 Accounts receivable -151 -112 Deferred revenue -7 558 -5 638 Other temporary di\ue61cerences -200 1 975 Gain/loss deferral account 31 36 Net temporary di\ue61derences -8 450 -4 339 Tax losses carried forward -111 -Non-recognized deferred tax assets - -Basis for calculating deferred tax assets 8 561 4 339 Carrying value deferred tax assets 1 883 955 Reconciliation of e\ue61aective tax rate:2025 2024Net income/(loss) before tax 5 993 5 379 Expected income tax assessed at the Norwegian income tax rate 1 319 1 183 for the Parent company, 22 %Di\ue61cerence in tax rate for foreign profit 35 92 Adjusted for the tax e\ue61bect of the following items:Permanent di\ue61cerences -2 -72Other -43 134 Income tax expense (income) 1 309 1 337 E\ue61cective tax rate 21.8% 24.8%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__26": {
"value": "0.048",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__26": {
"value": "0.041",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
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"f1__s8__6__27": {
"value": "NOTE 8 \ue61f EARNINGS PER SHARE \ue61eEPS\ue61dThe calculation of basic earnings per share is based on the profit attributable to ordinary shares using the weighted average number of ordinary shares outstanding during the year after the deduction of the average number of treasury shares held over the period.The calculation of diluted earnings per share is consistent with the calculation of the basic earnings per share, but at the same time gives e\ue61cect to all dilutive potential ordina-ry shares that were outstanding during the period, by ad-justing the profit/loss and the weighted average number of shares outstanding for the e\ue61cects of all dilutive potential shares, for example: The profit or loss for the period attributable to ordinary shares is adjusted for changes in profit or loss that would result from the conversion of the dilutive potential ordinary shares.The weighted average number of ordinary shares is incre-ased by the weighted average number of additional ordi-nary shares that would have been outstanding, assuming the conversion of all dilutive potential ordinary shares.The calculations of earnings per share attributable to the ordinary equity holders of Smartoptics Group ASA are ba-sed on the following net profit/(loss) and share data:Earnings per share2025 2024Basic earnings per share 0.048 0.041 Diluted earnings per share 0.048 0.041 Profit/(loss) for the year:used for calculating basic earnings per share 4 684 491 4 042 285 used for calculating diluted earnings per share 4 684 491 4 042 285 Weighted average number of shares used as the denominator in 98 045 518 97 599 464 calculating basic earnings per shareWeighted average number of shares outstanding for diluted ear- 98 045 518 97 876 052 nings per share*)*As of 31 December 2025 the company has zero dilutive shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s8__6__28": {
"value": "NOTE 9 \ue61f INTANGIBLE ASSETSIntangible assets acquired separately that have a finite useful life are carried at cost less accumulated amortizati-on and any impairment charges. Amortization is calculated on a straight-line basis over the assets\u2019 expected useful life and adjusted for any impairment charges. The intangi-ble assets are amortized over 5 years.INTERNALLY GENERATED INTANGIBLE ASSETSExpenditures on research activities, undertaken with the prospect of gaining new technical knowledge and under-standing, are recognized in profit or loss as incurred. Expenditures on development activities are capitalized, if, and only if, all of the following conditions have been de-monstrated:\u2022 the technical feasibility of completing the intangible as-set so that it will be available for use or sale;\u2022 the intention to complete the intangible asset and use or sell it;\u2022 the ability to use or sell the intangible asset;\u2022 how the intangible asset will generate probable future economic benefits;\u2022 the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and\u2022 the ability to measure reliably the expenditure attributa-ble to the intangible asset during its developmentCapitalized development include costs directly attribu-table to development of the intangible, such as person-nel expenses and consultancy services. Otherwise, such expenses are expensed as and when incurred. SKATTEFUNNSmartoptics received SkatteFUNN grants for the Perple-xity, AI-driven operational system and 800G Muxponder projects totalling NOK 2.7 million (USD 0.3 million). The SkatteFUNN grant is recognized in the Profit and Loss sta-tement as a reduction of payroll cost or as a reduction of capitalized development cost depending of the underlying accounting treatment of the cost that the grant is intended to cover.Intangible assetsAmounts in USD 1,000 Capitalized development Other intangible assets TotalCostCost at 1 January 2024 3 036 127 3 163 Additions 772 267 1 039 Translation di\ue61cerence -316 -15 -330 Cost at 31 December 2024 3 492 379 3 871 Additions 913 354 1 267 Translation di\ue61cerence 441 58 499 Cost at 31 December 2025 4 847 791 5 638 Amortization and impairmentAccumulated at 1 January 2024 1 804 17 1 821 Amortization for the year 318 25 343 Translation di\ue61cerence -205 -3 -207 Accumulated at 31 December 2024 1 917 40 1 957 Amortization for the year 470 91 561 Translation di\ue61cerence 257 12 269 Accumulated at 31 December 2025 2 644 142 2 786 Carrying amount at 31 December 2024 1 575 339 1 914 Carrying amount at 31 December 2025 2 203 649 2 852",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s8__6__29": {
"value": "NOTE 10 \ue61f PROPERTY, PLANT AND EQUIP\ue61fMENTProperty, plant and equipment are stated at historical cost, less accumulated depreciation and any impairment char-ges. Depreciation is calculated on a straight-line basis over the assets\u2019 expected useful life and adjusted for any impairment charges. Ordinary repairs and maintenance costs are charged to the income statement during the fi-nancial period in which they are incurred. Gains and losses on disposals are determined by comparing the disposal proceeds with the carrying amount and are included in operating profit. Major assets with di\ue61cerent expected use-ful lives are reported as separate components. Property, plant and equipment are reviewed for potential impairment whenever events or changes in circumstances indicate that the carrying amount of an asset exceeds its recoverable amount.The di\ue61cerence between the asset\u2019s carrying amount and its recoverable amount is recognized in the income sta-tement as an impairment loss. Property, plant and equip-ment that have su\ue61cered impairment are reviewed for pos-sible reversal of the impairment at each reporting date.The assets are depreciated over 3 to 5 years.Property, plant and equipmentAmounts in USD 1,000 Equipment and movables Total Cost at 1 January 2024 5 734 5 734 Additions 1 729 1 729 Translation di\ue61cerence -625 -625 Cost at 31 December 2024 6 838 6 838 Additions 1 452 1 452 Disposals -315 -315 Translation di\ue61cerence 1 294 1 294 Cost at 31 December 2025 9 269 9 269 Depreciations and impairmentAccumulated at 1 January 2024 2 938 2 938 Depreciations for the year 1 230 1 230 Impairment - -Translation di\ue61cerence -335 -335 Accumulated at 31 December 2024 3 832 3 832 Depreciations for the year 1 545 1 545 Disposals -315 -315 Translation di\ue61cerence 486 486 Accumulated at 31 December 2025 5 549 5 549 Carrying amount at 31 December 2024 3 006 3 006 Carrying amount at 31 December 2025 3 720 3 720",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__31": {
"value": "NOTE 11 \ue61f LEASINGContracts may contain both lease and non-lease compo-nents. The Group allocates the consideration in the con-tract to the lease and non-lease components based on their relative stand-alone prices. The lease agreements do not impose any covenants. Assets and liabilities arising from a lease are initially mea-sured on a present value basis. Lease liabilities include the net present value of the following lease payments:\u2022 Fixed payments (including in-substance fixed pay-ments), less any lease incentives receivable\u2022 Variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement date\u2022 Amounts expected to be payable by the group under residual value guarantees\u2022 The exercise price of a purchase option if the group is reasonably certain to exercise that option, and\u2022 Payments of penalties for terminating the lease, if the lease term re\ufb02ects the group exercising that option. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.The group is exposed to potential future increases in va-riable lease payments based on an index or rate, which are not included in the lease liability until they take e\ue61cect. When adjustments to lease payments based on an index or rate take e\ue61cect, the lease liability is reassessed and ad-justed against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period to produce a constant periodic rate of interest on the remai-ning balance of the liability for each period.Right-of-use assets are measured at cost comprising the following:\u2022 The amount of the initial measurement of lease liability\u2022 Any lease payments made at or before the commen-cement date less any lease incentives received\u2022 Any initial direct costs, and\u2022 Restoration costs.Right-of-use assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis. If the group is reasonably certain to exercise a purchase option, the right-of-use asset is de-preciated over the underlying asset\u2019s useful life. Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recog-nized on a straight-line basis as an expense in profit or loss. Short-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT equipment and small items of o\ue61dce furniture.DESCRIPTIONSmartoptics has lease agreements with primarily fixed payments, with the exception of o\ue61dce leases, where lea-se payments are regulated annually based on a consumer price index.The o\ue61dce leases in Sweden and Norway have lease term of 60 months. R&D equipment and leasing of cars have lease terms of 36 months. Smartoptics have short-term leases for co\ue61cee machines and inventory space, which is expensed in the profit and loss statement according to IFRS 16.5. Average incremental borrowing rate is set to 8%. Leasing31.12.2025 31.12.2024Amounts in USD 1,000Buildings 574 1 135 Other 47 69 Total right-of-use assets 621 1 205 Useful life 5 years 5 yearsDepreciation method Straight-line Straight-lineLease liabilitiesAmounts in USD 1,000Current 411 730 Non-Current 251 539 Total lease liability 662 1 269 Amounts recognized in the statement of profit or lossDepreciation of right of use asset 818 722 Interest expense 42 66 Expenses relating to short-term leases 20 20 Expenses relating to leases of low-value 44 49 Reconciliation of lease arising from financing activities 2025 20245Opening balance 1 January 1 269 1 986 Cash \ufb02ow -891 -789 New leases 78 180 Translation di\ue61cerences 226 -108 Closing balance 31 December 683 1 269 Maturity table schedule for lease liabilitiesDue within 1 Due within 2 Due within 3 Due within 4 Due within Amounts in USD 1,000 - 31.12.2025yearyearsyearsyears5 yearsLeasing liabilities 699 618 386 378 378 Maturity table schedule for lease liabilitiesDue within 1 Due within 2 Due within 3 Due within 4 Due within Amounts in USD 1,000 - 31.12.2024yearyearsyearsyears5 yearsLeasing liabilities 808 371 218 - -",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__30": {
"value": "NOTE 11 \ue61f LEASINGContracts may contain both lease and non-lease compo-nents. The Group allocates the consideration in the con-tract to the lease and non-lease components based on their relative stand-alone prices. The lease agreements do not impose any covenants. Assets and liabilities arising from a lease are initially mea-sured on a present value basis. Lease liabilities include the net present value of the following lease payments:\u2022 Fixed payments (including in-substance fixed pay-ments), less any lease incentives receivable\u2022 Variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement date\u2022 Amounts expected to be payable by the group under residual value guarantees\u2022 The exercise price of a purchase option if the group is reasonably certain to exercise that option, and\u2022 Payments of penalties for terminating the lease, if the lease term re\ufb02ects the group exercising that option. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.The group is exposed to potential future increases in va-riable lease payments based on an index or rate, which are not included in the lease liability until they take e\ue61cect. When adjustments to lease payments based on an index or rate take e\ue61cect, the lease liability is reassessed and ad-justed against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period to produce a constant periodic rate of interest on the remai-ning balance of the liability for each period.Right-of-use assets are measured at cost comprising the following:\u2022 The amount of the initial measurement of lease liability\u2022 Any lease payments made at or before the commen-cement date less any lease incentives received\u2022 Any initial direct costs, and\u2022 Restoration costs.Right-of-use assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis. If the group is reasonably certain to exercise a purchase option, the right-of-use asset is de-preciated over the underlying asset\u2019s useful life. Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recog-nized on a straight-line basis as an expense in profit or loss. Short-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT equipment and small items of o\ue61dce furniture.DESCRIPTIONSmartoptics has lease agreements with primarily fixed payments, with the exception of o\ue61dce leases, where lea-se payments are regulated annually based on a consumer price index.The o\ue61dce leases in Sweden and Norway have lease term of 60 months. R&D equipment and leasing of cars have lease terms of 36 months. Smartoptics have short-term leases for co\ue61cee machines and inventory space, which is expensed in the profit and loss statement according to IFRS 16.5. Average incremental borrowing rate is set to 8%. Leasing31.12.2025 31.12.2024Amounts in USD 1,000Buildings 574 1 135 Other 47 69 Total right-of-use assets 621 1 205 Useful life 5 years 5 yearsDepreciation method Straight-line Straight-lineLease liabilitiesAmounts in USD 1,000Current 411 730 Non-Current 251 539 Total lease liability 662 1 269 Amounts recognized in the statement of profit or lossDepreciation of right of use asset 818 722 Interest expense 42 66 Expenses relating to short-term leases 20 20 Expenses relating to leases of low-value 44 49 Reconciliation of lease arising from financing activities 2025 20245Opening balance 1 January 1 269 1 986 Cash \ufb02ow -891 -789 New leases 78 180 Translation di\ue61cerences 226 -108 Closing balance 31 December 683 1 269 Maturity table schedule for lease liabilitiesDue within 1 Due within 2 Due within 3 Due within 4 Due within Amounts in USD 1,000 - 31.12.2025yearyearsyearsyears5 yearsLeasing liabilities 699 618 386 378 378 Maturity table schedule for lease liabilitiesDue within 1 Due within 2 Due within 3 Due within 4 Due within Amounts in USD 1,000 - 31.12.2024yearyearsyearsyears5 yearsLeasing liabilities 808 371 218 - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__33": {
"value": "NOTE 12 \ue61f SUBSIDIARIESInvestment in subsidiariesYear of acquisition/ Registered Voting Ownership incorporationo\ue619ce shareshareSmartoptics AS 2010/2004 Norway 100% 100%Smartoptics Sverige AB 2011/2004 Sweden 100% 100%Smartoptics U.S Corp. 2014/2014 United States 100% 100%",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__32": {
"value": "NOTE 12 \ue61f SUBSIDIARIESInvestment in subsidiariesYear of acquisition/ Registered Voting Ownership incorporationo\ue619ce shareshareSmartoptics AS 2010/2004 Norway 100% 100%Smartoptics Sverige AB 2011/2004 Sweden 100% 100%Smartoptics U.S Corp. 2014/2014 United States 100% 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__35": {
"value": "NOTE 13 \ue61f FINANCIAL ASSETS AND FINANCI\ue61fAL LIABILITIESA financial instrument is a contract that gives rise to both a financial asset for one entity and a financial liability or equity instrument for another entity. Financial instruments are generally recognized as soon as the group becomes a party to the terms of the financial instrument. FINANCIAL ASSETSFinancial assets represent a contractual right by the Group to receive cash or another financial asset in the future. Fi-nancial assets include cash and cash equivalents, acco-unts receivable and withheld cash receivable. On initial recognition, a financial asset is measured at fair value, and classified for subsequent measurement at amortized cost; at fair value through other comprehensive income (FVOCI) or at fair value through profit or loss (FVTPL). Classificati-on depends on the business model and, for some instru-ments, the entity\u2019s choice. Financial assets are derecogni-zed when the rights to receive cash from the asset have expired or when the Group transferred the asset.FINANCIAL LIABILITIESFinancial liabilities represent a contractual obligation by the Group deliver cash in the future and are classified as either current or non-current. Financial liabilities includes interest bearing loans, accounts payable and other finan-cial liabilities. Financial liabilities are initially recognized at fair value, including transaction costs directly attributa-ble to the transaction, and are subsequently measured at amortized cost. Financial liabilities are derecognized when the obligation is discharged through payment or when the Group is legally released from the primary responsibility for the liability.The specification given below relates to financial state-ment line items containing financial instruments. Informa-tion is classified and measured in accordance with IFRS 9. Financial assets, classified as current and noncurrent, represent the maximum exposure the Group has towards credit risk as at the reporting date. All financial assets and financial liabilities at amortized cost in the table have a car-rying amount that approximates fair value at the balance sheet date.LOANS AND CREDIT FACILITYThe Group has two non-current loans from Innovasjon Norge, one obtained in 2019 and one obtained in 2020. The loans are repaid on a quarterly basis and will be fully repaid in 2026 Q3. The total loan amount at the end of 2025 was NOK 2.7 (USD 0.3) million. The loans has a va-riable interest rate which at the end of the year was 7.70% and 7.95%. The financial covenant for these loans is that the group must maintain a minimum equity of 20% in rela-tion to the total capital of the group. The group also has a credit facility with Nordea of NOK 75 million (USD 7.4 mil-lion) and a non-current loan of USD 0.1 million schedu led to be fully repaid by 2026 Q2. As of December 31st 2025, NOK 0 of the credit line from Nordea was utilized.Financial instruments31.12.2025 31.12.2024Amounts in USD 1,000Financial assets at amortized costTrade receivable 18 718 19 864 Other financial assets - - Cash and cash equivalents 7 337 7 972 Total 26 055 27 837 Financial liabilitiesLiabilities at amortized costTrade payable 5 630 5 048 Borrowings 311 777 Bank overdraft facility - - Total 5 941 5 825 The group\u2019s exposure to various risks associated with the financial instruments is discussed in note 20 Financial Risk and Capital Management. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__34": {
"value": "NOTE 13 \ue61f FINANCIAL ASSETS AND FINANCI\ue61fAL LIABILITIESA financial instrument is a contract that gives rise to both a financial asset for one entity and a financial liability or equity instrument for another entity. Financial instruments are generally recognized as soon as the group becomes a party to the terms of the financial instrument. FINANCIAL ASSETSFinancial assets represent a contractual right by the Group to receive cash or another financial asset in the future. Fi-nancial assets include cash and cash equivalents, acco-unts receivable and withheld cash receivable. On initial recognition, a financial asset is measured at fair value, and classified for subsequent measurement at amortized cost; at fair value through other comprehensive income (FVOCI) or at fair value through profit or loss (FVTPL). Classificati-on depends on the business model and, for some instru-ments, the entity\u2019s choice. Financial assets are derecogni-zed when the rights to receive cash from the asset have expired or when the Group transferred the asset.FINANCIAL LIABILITIESFinancial liabilities represent a contractual obligation by the Group deliver cash in the future and are classified as either current or non-current. Financial liabilities includes interest bearing loans, accounts payable and other finan-cial liabilities. Financial liabilities are initially recognized at fair value, including transaction costs directly attributa-ble to the transaction, and are subsequently measured at amortized cost. Financial liabilities are derecognized when the obligation is discharged through payment or when the Group is legally released from the primary responsibility for the liability.The specification given below relates to financial state-ment line items containing financial instruments. Informa-tion is classified and measured in accordance with IFRS 9. Financial assets, classified as current and noncurrent, represent the maximum exposure the Group has towards credit risk as at the reporting date. All financial assets and financial liabilities at amortized cost in the table have a car-rying amount that approximates fair value at the balance sheet date.LOANS AND CREDIT FACILITYThe Group has two non-current loans from Innovasjon Norge, one obtained in 2019 and one obtained in 2020. The loans are repaid on a quarterly basis and will be fully repaid in 2026 Q3. The total loan amount at the end of 2025 was NOK 2.7 (USD 0.3) million. The loans has a va-riable interest rate which at the end of the year was 7.70% and 7.95%. The financial covenant for these loans is that the group must maintain a minimum equity of 20% in rela-tion to the total capital of the group. The group also has a credit facility with Nordea of NOK 75 million (USD 7.4 mil-lion) and a non-current loan of USD 0.1 million schedu led to be fully repaid by 2026 Q2. As of December 31st 2025, NOK 0 of the credit line from Nordea was utilized.Financial instruments31.12.2025 31.12.2024Amounts in USD 1,000Financial assets at amortized costTrade receivable 18 718 19 864 Other financial assets - - Cash and cash equivalents 7 337 7 972 Total 26 055 27 837 Financial liabilitiesLiabilities at amortized costTrade payable 5 630 5 048 Borrowings 311 777 Bank overdraft facility - - Total 5 941 5 825 The group\u2019s exposure to various risks associated with the financial instruments is discussed in note 20 Financial Risk and Capital Management. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__37": {
"value": "NOTE 14 \ue61f TRADE AND OTHER RECEIVABLESTrade receivables are initially measured at fair value. Tra-de receivables are non-interest bearing and trading terms range from 30 to 90 days and therefore classified as cur-rent. The receivables are subsequently measured at amor-tized cost using the e\ue61cective interest method, if the amor-tization e\ue61cect is material, less loss allowance. Due to the short-term nature of the trade receivables, their carrying amount is considered to be the same as the transaction price.LOSS ALLOWANCE AND RISK EXPOSUREHistorically Smartoptics has had negligible credit losses on trade receivables. Smartoptics applies the simplified approach, which means that we recognize lifetime expe-cted credit loss according to IFRS 9. The trade receivable are categorized into risk levels and aging bucket to set an expected loss rate based on the probability of default.Trade receivable31.12.2025 31.12.2024Amounts in USD 1,000Trade receivable 18 948 20 078 Loss allowance -229 -213 Total 18 718 19 864",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__36": {
"value": "NOTE 14 \ue61f TRADE AND OTHER RECEIVABLESTrade receivables are initially measured at fair value. Tra-de receivables are non-interest bearing and trading terms range from 30 to 90 days and therefore classified as cur-rent. The receivables are subsequently measured at amor-tized cost using the e\ue61cective interest method, if the amor-tization e\ue61cect is material, less loss allowance. Due to the short-term nature of the trade receivables, their carrying amount is considered to be the same as the transaction price.LOSS ALLOWANCE AND RISK EXPOSUREHistorically Smartoptics has had negligible credit losses on trade receivables. Smartoptics applies the simplified approach, which means that we recognize lifetime expe-cted credit loss according to IFRS 9. The trade receivable are categorized into risk levels and aging bucket to set an expected loss rate based on the probability of default.Trade receivable31.12.2025 31.12.2024Amounts in USD 1,000Trade receivable 18 948 20 078 Loss allowance -229 -213 Total 18 718 19 864",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__38": {
"value": "NOTE 15 \ue61f CASH AND CASH EQUIVALENTSCash and cash equivalents include bank deposits. Cash and cash equivalents in foreign currencies are translated at closing rate. The cash \ufb02ow statement is presented using the indirect methodCash and cash equivalents31.12.2025 31.12.2024Amounts in USD 1,000Bank deposits 7 337 7 972 Total cash and cash equivalents 7 337 7 972 Amounts in USD 1,000Restricted cash included in the above:Withholding tax in relation to employee benefits 55 52",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__40": {
"value": "NOTE 16 \ue61f SHARE CAPITAL AND SHAREHOL\ue61fDER INFORMATIONThe company has 98 045 518 ordinary shares with a parvalue of 0.02 NOK.DIVIDENDA dividend of NOK 0.60 per share has been proposed by the Board of Directors, totalling NOK 58 827 311.Share capitalNumber of ordinary shares Share capital1 January 2024 96 286 593 189 Issued during the year 1 758 925 35 Currency translation di\ue61cerences (51)31 December 2024 98 045 518 173 Issued during the year - -Currency translation di\ue61cerences - 22 31 December 2025 98 045 518 195 # Shareholders Holding Stake1 Coretech AS 28 883 599 29.46 %2 Kl\u00f8vingen AS 14 750 429 15.04 %3 K-Spar Industrier AS 6 500 000 6.63 %4 DNB Asset Management 4 852 867 4.95 %5 Handelsbanken Fonder 3 658 000 3.73 %6 Janus Henderson Investors 3 583 666 3.66 %7 Altitude Capital AS 2 700 000 2.75 %8 Mirabaud Asset Management 2 694 753 2.75 %9 Avanza Bank AB 2 650 670 2.70 %10 Nordnet Bank AB 1 930 990 1.97 %11 Toluma Norden AS 1 713 625 1.75 %12 Danske Invest 1 466 466 1.50 %13 Schroders 1 402 462 1.43 %14 Magnus Grenfeldt 1 257 489 1.28 %15 Folketrygdefondet 1 138 912 1.16 %16 Rasmussengruppen AS 1 050 000 1.07 %17 John Even \u00d8veraasen 1 000 000 1.02 %18 Varner AS 963 391 0.98 %19 AS Straen 963 391 0.98 %20 Anchora Capital AS 950 000 0.97 %Others 13 934 808 14.21 %Total number of shares 98 045 518 100.00 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__39": {
"value": "NOTE 16 \ue61f SHARE CAPITAL AND SHAREHOL\ue61fDER INFORMATIONThe company has 98 045 518 ordinary shares with a parvalue of 0.02 NOK.DIVIDENDA dividend of NOK 0.60 per share has been proposed by the Board of Directors, totalling NOK 58 827 311.Share capitalNumber of ordinary shares Share capital1 January 2024 96 286 593 189 Issued during the year 1 758 925 35 Currency translation di\ue61cerences (51)31 December 2024 98 045 518 173 Issued during the year - -Currency translation di\ue61cerences - 22 31 December 2025 98 045 518 195 # Shareholders Holding Stake1 Coretech AS 28 883 599 29.46 %2 Kl\u00f8vingen AS 14 750 429 15.04 %3 K-Spar Industrier AS 6 500 000 6.63 %4 DNB Asset Management 4 852 867 4.95 %5 Handelsbanken Fonder 3 658 000 3.73 %6 Janus Henderson Investors 3 583 666 3.66 %7 Altitude Capital AS 2 700 000 2.75 %8 Mirabaud Asset Management 2 694 753 2.75 %9 Avanza Bank AB 2 650 670 2.70 %10 Nordnet Bank AB 1 930 990 1.97 %11 Toluma Norden AS 1 713 625 1.75 %12 Danske Invest 1 466 466 1.50 %13 Schroders 1 402 462 1.43 %14 Magnus Grenfeldt 1 257 489 1.28 %15 Folketrygdefondet 1 138 912 1.16 %16 Rasmussengruppen AS 1 050 000 1.07 %17 John Even \u00d8veraasen 1 000 000 1.02 %18 Varner AS 963 391 0.98 %19 AS Straen 963 391 0.98 %20 Anchora Capital AS 950 000 0.97 %Others 13 934 808 14.21 %Total number of shares 98 045 518 100.00 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__42": {
"value": "NOTE 17 \ue61f PLEDGED ASSETS AND CHANGES IN FINANCIAL LIABILITIESThe Group has two non-current loans from Innovasjon Norge, one obtained in 2019 and one obtained in 2020. The loans are repaid on a quarterly basis and will be fully repaid in 2026 Q3. The group also has a non-current loan from Nordea Financing of USD 0.1 million schedu led to be fully repaid by 2026 Q2.Pledged assets31.12.2025 31.12.2024Amounts in USD 1,000Trade receivable 7 636 10 234 Inventory 9 119 4 925 Property, plant and equipment 241 441 Total pledged assets 16 996 15 600 Non-current and current liabilities at Bank credit facility Borrowings Lease liabilities Total31 December 2024Amounts in USD 1,000Non-current liabilities - 277 539 816 Current liabilities - 500 730 1 230 Total - 777 1 269 2 046 Reconciliation of changes from financing cash Bank credit facility Borrowings Lease liabilities Total\ufb02ow 2024Amounts in USD 1,000Balance at 01/01/2024 - 1 441 1 986 3 427 Changes from financing cash \ufb02owsRepayment of borrowings - -514 -723 -1 237 Proceed from borrowings - - - - Interest paid - -240 -66 -306 Total changes from financing cash \ufb02ows - -754 -789 -1 544 Non-cash changesInterest expense using e\ue61cective interest method - 240 66 306 E\ue61cect of changes in foreign exchange rates - -150 -174 -324 New finance lease - - 180 180 Total non-cash changes - 90 72 163 Balance 31/12/2024 - 777 1 269 2 046 Non-current and current liabilities at Bank credit facility Borrowings Lease liabilities Total31 December 2025Amounts in USD 1,000Non-current liabilities - - 251 251 Current liabilities - 311 411 722 Total - 311 662 973 Reconciliation of changes from financing cash Bank credit facility Borrowings Lease liabilities Total\ufb02ows 2025Amounts in USD 1,000Balance at 01/01/2025 - 777 1 269 2 046 Changes from financing cash \ufb02owsRepayment of borrowings - -564 -849 -1 413 Proceed from borrowings - - - - Interest paid - -195 -42 -237 Total changes from financing cash \ufb02ows - -759 -891 -1 650 Non-cash changesInterest expense using e\ue61cective interest method - 195 42 237 E\ue61cect of changes in foreign exchange rates - 98 184 283 New finance lease - - 78 78 Total non-cash changes - 293 305 598 Balance 31/12/2025 - 311 683 994",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__41": {
"value": "NOTE 17 \ue61f PLEDGED ASSETS AND CHANGES IN FINANCIAL LIABILITIESThe Group has two non-current loans from Innovasjon Norge, one obtained in 2019 and one obtained in 2020. The loans are repaid on a quarterly basis and will be fully repaid in 2026 Q3. The group also has a non-current loan from Nordea Financing of USD 0.1 million schedu led to be fully repaid by 2026 Q2.Pledged assets31.12.2025 31.12.2024Amounts in USD 1,000Trade receivable 7 636 10 234 Inventory 9 119 4 925 Property, plant and equipment 241 441 Total pledged assets 16 996 15 600 Non-current and current liabilities at Bank credit facility Borrowings Lease liabilities Total31 December 2024Amounts in USD 1,000Non-current liabilities - 277 539 816 Current liabilities - 500 730 1 230 Total - 777 1 269 2 046 Reconciliation of changes from financing cash Bank credit facility Borrowings Lease liabilities Total\ufb02ow 2024Amounts in USD 1,000Balance at 01/01/2024 - 1 441 1 986 3 427 Changes from financing cash \ufb02owsRepayment of borrowings - -514 -723 -1 237 Proceed from borrowings - - - - Interest paid - -240 -66 -306 Total changes from financing cash \ufb02ows - -754 -789 -1 544 Non-cash changesInterest expense using e\ue61cective interest method - 240 66 306 E\ue61cect of changes in foreign exchange rates - -150 -174 -324 New finance lease - - 180 180 Total non-cash changes - 90 72 163 Balance 31/12/2024 - 777 1 269 2 046 Non-current and current liabilities at Bank credit facility Borrowings Lease liabilities Total31 December 2025Amounts in USD 1,000Non-current liabilities - - 251 251 Current liabilities - 311 411 722 Total - 311 662 973 Reconciliation of changes from financing cash Bank credit facility Borrowings Lease liabilities Total\ufb02ows 2025Amounts in USD 1,000Balance at 01/01/2025 - 777 1 269 2 046 Changes from financing cash \ufb02owsRepayment of borrowings - -564 -849 -1 413 Proceed from borrowings - - - - Interest paid - -195 -42 -237 Total changes from financing cash \ufb02ows - -759 -891 -1 650 Non-cash changesInterest expense using e\ue61cective interest method - 195 42 237 E\ue61cect of changes in foreign exchange rates - 98 184 283 New finance lease - - 78 78 Total non-cash changes - 293 305 598 Balance 31/12/2025 - 311 683 994",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__44": {
"value": "NOTE 18 \ue61f RELATED PARTIESSUBSIDIARIESBalances and transactions between the Company and its subsidiaries, which are related parties to the Company, have been eliminated on consolidation, and are not disclosed in this note.Number of shares held by the key management and BoD on 31 Dec 2025Related party Holding Stake Warrants Ownership descriptionCoretech AS 28 883 599 29.46 % - Chairman of Board, Thomas RammDeputy Board member, Einar Kl\u00f8vingen AS 14 750 429 15.04 % - CaspersenKarl Thed\u00e9en 493 078 0.50 % - Board memberSara Heiner Asplund 7 339 0.01 % - Board memberMagnus Grenfeldt 1 257 489 1.28 % - CEOKent Lidstr\u00f6m 180 075 0.18 % - CTOPer Burman 180 075 0.18 % - CMOStefan Karlsson 5 000 0.01 % - CFORonald Hubsch 5 500 0.01 % - VP of Supply ChainBj\u00f6rn Andersson 8 000 0.01 % - SVP DevicesAndreas Persson 15 000 0.02 % - VP R&DTransactions with related partiesRelated party Relationship Transaction type 2025 2024Company owned by Coretech ASTravel expenses 10 9 Chair of the BoardCompany owned by Etain ASExpense for software 6 6 Chair of the BoardCompany where the Advokatfirmaet Schj\u00f8dt AS*Deputy Board mem-Legal services 250 32 ber is a partnerTotal 265 47 *A deputy board member, who served as a Board member during part of the year, is a partner in Advokatfirmaet Schj\u00f8dt AS. The deputy board mem-ber has not participated in any decisions related to these transactions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__43": {
"value": "NOTE 18 \ue61f RELATED PARTIESSUBSIDIARIESBalances and transactions between the Company and its subsidiaries, which are related parties to the Company, have been eliminated on consolidation, and are not disclosed in this note.Number of shares held by the key management and BoD on 31 Dec 2025Related party Holding Stake Warrants Ownership descriptionCoretech AS 28 883 599 29.46 % - Chairman of Board, Thomas RammDeputy Board member, Einar Kl\u00f8vingen AS 14 750 429 15.04 % - CaspersenKarl Thed\u00e9en 493 078 0.50 % - Board memberSara Heiner Asplund 7 339 0.01 % - Board memberMagnus Grenfeldt 1 257 489 1.28 % - CEOKent Lidstr\u00f6m 180 075 0.18 % - CTOPer Burman 180 075 0.18 % - CMOStefan Karlsson 5 000 0.01 % - CFORonald Hubsch 5 500 0.01 % - VP of Supply ChainBj\u00f6rn Andersson 8 000 0.01 % - SVP DevicesAndreas Persson 15 000 0.02 % - VP R&DTransactions with related partiesRelated party Relationship Transaction type 2025 2024Company owned by Coretech ASTravel expenses 10 9 Chair of the BoardCompany owned by Etain ASExpense for software 6 6 Chair of the BoardCompany where the Advokatfirmaet Schj\u00f8dt AS*Deputy Board mem-Legal services 250 32 ber is a partnerTotal 265 47 *A deputy board member, who served as a Board member during part of the year, is a partner in Advokatfirmaet Schj\u00f8dt AS. The deputy board mem-ber has not participated in any decisions related to these transactions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__45": {
"value": "NOTE 19 \ue61f OTHER CURRENT LIABILITIES31.12.2025 31.12.2024Amounts in USD 1,000Current portion of interest bearing debt 311 500 Accrued expenses 3 805 2 214 Total 4 116 2 714",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__48": {
"value": "NOTE 20 \ue61f FINANCIAL RISK The Group\u2019s risk management framework is governedby policies approved by the Board of Directors. Executi-ve management is responsible for implementing the fra-mework, while the Finance department identifies, evalua-tes and manages financial risks in close cooperation withthe Group\u2019s operating units.The Group is mainly exposed to the following financialrisks: market risk (foreign exchange risk and interest raterisk), credit risk and liquidity risk.FOREIGN EXCHANGE RISK \ue61eMARKET RISK\ue61dThe Group is exposed to foreign exchange risk arisingfrom both transaction exposure and translation exposure.The Group operates through subsidiaries in Norway, Swe-den and the United States.Foreign exchange risk primarily arises when the Norwegi-an and Swedish entities enter into transactions denomina-ted in USD. As most commercial contracts with customersand suppliers are denominated in USD, a natural hedge iscreated, which reduces the Group\u2019s exposure to exchangerate \ufb02uctuations.For entities with a functional currency other than USD,foreign exchange gains or losses may arise from the re-valuation of monetary items such as accounts receivable,accounts payable and bank balances.Fluctuations in exchange rates, particularly between USD and NOK and USD and SEK, may impact the Group\u2019s re-sults of operations, mainly through payroll and other ope-rating expenses incurred in local currencies.The Group currently does not hedge its foreign currency exposure using financial instruments.The table below presents a sensitivity analysis of foreign currency exposure in Group companies with NOK or SEK as functional currency and the resulting impact on profit or loss.Profit before tax31.12.2025NOK exchange rate +/- 10% +/-505 SEK exchange rate +/- 10% +/-212 INTEREST RATE RISK \ue61eMARKET RISK\ue61dThe interest rate risk arises from long-term borrowingswith variable rates, which expose an entity to cash \ufb02ow interest rate risk. The Group\u2019s borrowings and receivables are carried at amortized cost. The borrowings are perio-dically contractually repriced and to that extent are also exposed to the risk of future changes in market interest rates.During 2025, the Group\u2019s borrowings are denominated in NOK with a corresponding interest in NOK. The bor-rowings comprise of loans with variable rates (as descri-bed in note 17 Borrowings and securities/pledges) and no hedging instruments are currently being used. Manage-ment is comparing the interest rate on debts on a regular basis in relation to its e\ue61cects on profitability.CREDIT RISKInterest rate risk arises primarily from the Group\u2019s long-term borrowings with variable interest rates, which expose the Group to cash \ufb02ow interest rate risk. The Group\u2019s bor-rowings and receivables are measured at amortized cost. Borrowings with variable interest rates are contractually repriced at regular intervals and are therefore exposed to the risk of future changes in market interest rates.During 2025, the Group\u2019s borrowings are denominated in NOK and carry interest in NOK. The borrowings consist of loans with variable interest rates (as described in Note 17 Borrowings and securities/pledges), and the Group does not currently use hedging instruments to mitigate interest rate risk.Management monitors interest rates on the Group\u2019s debt on a regular basis and assesses their potential impact on the Group\u2019s profitability.LIQUIDITY RISKLiquidity risk is the risk that the Group will encounter dif-ficulty in meeting its obligations associated with financial liabilities that are settled by delivering cash or another fi-nancial asset. The Group\u2019s objective is to maintain su\ue61dci-ent cash resources and access to funding through adequ-ate credit facilities to meet its obligations when due.Management monitors forecasts of the Group\u2019s liquidity position and cash and cash equivalents based on expec-ted cash \ufb02ows. The Group manages liquidity risk by main-taining adequate cash reserves, monitoring liquidity requ-irements to ensure su\ue61dcient funds to meet operational needs, and invoicing recurring revenues in advance.The Group\u2019s liquidity management also includes projecting cash \ufb02ows in major currencies, monitoring balance sheet liquidity ratios against internal and external requirements and maintaining appropriate financing arrangements.As of 31 December 2025, cash and cash equivalents amo-unted to USD 7.3 (8.0) million.The Group had a bank credit facility with a limit of NOK 75 million (USD 7.4 million). As of 31 December 2025, none of this credit facility was utilized. CAPITAL RISK MANAGEMENTThe Group defines capital as equity, including other reser-ves. The Group\u2019s primary objective in managing capital is to ensure that the Group maintains a strong capital base to support its operations and to continue as a going concern, while also complying with requirements under external fi-nancing agreements, including financial covenants.Based on available information regarding the Group\u2019s future operations, management has prepared the financial statements on a going concern basis. As of the reporting date, management is not aware of any material uncertain-ties that may cast significant doubt on the Group\u2019s ability to continue as a going concern.Maturity table schedule financial obligations Carrying Contractual Due 1-12 Due 1-2 Due 2+ 31.12.2024amountcash \ufb02owmonthsyearsyearsBorrowings 777 831 545 286 - Lease liabilities 1 269 1 397 808 371 218 Trade payable 5 048 5 048 5 048 - - Total 7 094 7 275 6 401 657 218 Maturity table schedule financial obligations Carrying Contractual Due 1-12 Due 1-2 Due 2+ 31.12.2025amountcash \ufb02owmonthsyearsyearsBorrowings 311 322 322 - - Lease liabilities 683 1 703 699 618 386 Trade payable 5 630 5 630 5 630 - - Total 6 624 7 655 6 651 618 386",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__47": {
"value": "NOTE 20 \ue61f FINANCIAL RISK The Group\u2019s risk management framework is governedby policies approved by the Board of Directors. Executi-ve management is responsible for implementing the fra-mework, while the Finance department identifies, evalua-tes and manages financial risks in close cooperation withthe Group\u2019s operating units.The Group is mainly exposed to the following financialrisks: market risk (foreign exchange risk and interest raterisk), credit risk and liquidity risk.FOREIGN EXCHANGE RISK \ue61eMARKET RISK\ue61dThe Group is exposed to foreign exchange risk arisingfrom both transaction exposure and translation exposure.The Group operates through subsidiaries in Norway, Swe-den and the United States.Foreign exchange risk primarily arises when the Norwegi-an and Swedish entities enter into transactions denomina-ted in USD. As most commercial contracts with customersand suppliers are denominated in USD, a natural hedge iscreated, which reduces the Group\u2019s exposure to exchangerate \ufb02uctuations.For entities with a functional currency other than USD,foreign exchange gains or losses may arise from the re-valuation of monetary items such as accounts receivable,accounts payable and bank balances.Fluctuations in exchange rates, particularly between USD and NOK and USD and SEK, may impact the Group\u2019s re-sults of operations, mainly through payroll and other ope-rating expenses incurred in local currencies.The Group currently does not hedge its foreign currency exposure using financial instruments.The table below presents a sensitivity analysis of foreign currency exposure in Group companies with NOK or SEK as functional currency and the resulting impact on profit or loss.Profit before tax31.12.2025NOK exchange rate +/- 10% +/-505 SEK exchange rate +/- 10% +/-212 INTEREST RATE RISK \ue61eMARKET RISK\ue61dThe interest rate risk arises from long-term borrowingswith variable rates, which expose an entity to cash \ufb02ow interest rate risk. The Group\u2019s borrowings and receivables are carried at amortized cost. The borrowings are perio-dically contractually repriced and to that extent are also exposed to the risk of future changes in market interest rates.During 2025, the Group\u2019s borrowings are denominated in NOK with a corresponding interest in NOK. The bor-rowings comprise of loans with variable rates (as descri-bed in note 17 Borrowings and securities/pledges) and no hedging instruments are currently being used. Manage-ment is comparing the interest rate on debts on a regular basis in relation to its e\ue61cects on profitability.CREDIT RISKInterest rate risk arises primarily from the Group\u2019s long-term borrowings with variable interest rates, which expose the Group to cash \ufb02ow interest rate risk. The Group\u2019s bor-rowings and receivables are measured at amortized cost. Borrowings with variable interest rates are contractually repriced at regular intervals and are therefore exposed to the risk of future changes in market interest rates.During 2025, the Group\u2019s borrowings are denominated in NOK and carry interest in NOK. The borrowings consist of loans with variable interest rates (as described in Note 17 Borrowings and securities/pledges), and the Group does not currently use hedging instruments to mitigate interest rate risk.Management monitors interest rates on the Group\u2019s debt on a regular basis and assesses their potential impact on the Group\u2019s profitability.LIQUIDITY RISKLiquidity risk is the risk that the Group will encounter dif-ficulty in meeting its obligations associated with financial liabilities that are settled by delivering cash or another fi-nancial asset. The Group\u2019s objective is to maintain su\ue61dci-ent cash resources and access to funding through adequ-ate credit facilities to meet its obligations when due.Management monitors forecasts of the Group\u2019s liquidity position and cash and cash equivalents based on expec-ted cash \ufb02ows. The Group manages liquidity risk by main-taining adequate cash reserves, monitoring liquidity requ-irements to ensure su\ue61dcient funds to meet operational needs, and invoicing recurring revenues in advance.The Group\u2019s liquidity management also includes projecting cash \ufb02ows in major currencies, monitoring balance sheet liquidity ratios against internal and external requirements and maintaining appropriate financing arrangements.As of 31 December 2025, cash and cash equivalents amo-unted to USD 7.3 (8.0) million.The Group had a bank credit facility with a limit of NOK 75 million (USD 7.4 million). As of 31 December 2025, none of this credit facility was utilized. CAPITAL RISK MANAGEMENTThe Group defines capital as equity, including other reser-ves. The Group\u2019s primary objective in managing capital is to ensure that the Group maintains a strong capital base to support its operations and to continue as a going concern, while also complying with requirements under external fi-nancing agreements, including financial covenants.Based on available information regarding the Group\u2019s future operations, management has prepared the financial statements on a going concern basis. As of the reporting date, management is not aware of any material uncertain-ties that may cast significant doubt on the Group\u2019s ability to continue as a going concern.Maturity table schedule financial obligations Carrying Contractual Due 1-12 Due 1-2 Due 2+ 31.12.2024amountcash \ufb02owmonthsyearsyearsBorrowings 777 831 545 286 - Lease liabilities 1 269 1 397 808 371 218 Trade payable 5 048 5 048 5 048 - - Total 7 094 7 275 6 401 657 218 Maturity table schedule financial obligations Carrying Contractual Due 1-12 Due 1-2 Due 2+ 31.12.2025amountcash \ufb02owmonthsyearsyearsBorrowings 311 322 322 - - Lease liabilities 683 1 703 699 618 386 Trade payable 5 630 5 630 5 630 - - Total 6 624 7 655 6 651 618 386",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__46": {
"value": "NOTE 20 \ue61f FINANCIAL RISK The Group\u2019s risk management framework is governedby policies approved by the Board of Directors. Executi-ve management is responsible for implementing the fra-mework, while the Finance department identifies, evalua-tes and manages financial risks in close cooperation withthe Group\u2019s operating units.The Group is mainly exposed to the following financialrisks: market risk (foreign exchange risk and interest raterisk), credit risk and liquidity risk.FOREIGN EXCHANGE RISK \ue61eMARKET RISK\ue61dThe Group is exposed to foreign exchange risk arisingfrom both transaction exposure and translation exposure.The Group operates through subsidiaries in Norway, Swe-den and the United States.Foreign exchange risk primarily arises when the Norwegi-an and Swedish entities enter into transactions denomina-ted in USD. As most commercial contracts with customersand suppliers are denominated in USD, a natural hedge iscreated, which reduces the Group\u2019s exposure to exchangerate \ufb02uctuations.For entities with a functional currency other than USD,foreign exchange gains or losses may arise from the re-valuation of monetary items such as accounts receivable,accounts payable and bank balances.Fluctuations in exchange rates, particularly between USD and NOK and USD and SEK, may impact the Group\u2019s re-sults of operations, mainly through payroll and other ope-rating expenses incurred in local currencies.The Group currently does not hedge its foreign currency exposure using financial instruments.The table below presents a sensitivity analysis of foreign currency exposure in Group companies with NOK or SEK as functional currency and the resulting impact on profit or loss.Profit before tax31.12.2025NOK exchange rate +/- 10% +/-505 SEK exchange rate +/- 10% +/-212 INTEREST RATE RISK \ue61eMARKET RISK\ue61dThe interest rate risk arises from long-term borrowingswith variable rates, which expose an entity to cash \ufb02ow interest rate risk. The Group\u2019s borrowings and receivables are carried at amortized cost. The borrowings are perio-dically contractually repriced and to that extent are also exposed to the risk of future changes in market interest rates.During 2025, the Group\u2019s borrowings are denominated in NOK with a corresponding interest in NOK. The bor-rowings comprise of loans with variable rates (as descri-bed in note 17 Borrowings and securities/pledges) and no hedging instruments are currently being used. Manage-ment is comparing the interest rate on debts on a regular basis in relation to its e\ue61cects on profitability.CREDIT RISKInterest rate risk arises primarily from the Group\u2019s long-term borrowings with variable interest rates, which expose the Group to cash \ufb02ow interest rate risk. The Group\u2019s bor-rowings and receivables are measured at amortized cost. Borrowings with variable interest rates are contractually repriced at regular intervals and are therefore exposed to the risk of future changes in market interest rates.During 2025, the Group\u2019s borrowings are denominated in NOK and carry interest in NOK. The borrowings consist of loans with variable interest rates (as described in Note 17 Borrowings and securities/pledges), and the Group does not currently use hedging instruments to mitigate interest rate risk.Management monitors interest rates on the Group\u2019s debt on a regular basis and assesses their potential impact on the Group\u2019s profitability.LIQUIDITY RISKLiquidity risk is the risk that the Group will encounter dif-ficulty in meeting its obligations associated with financial liabilities that are settled by delivering cash or another fi-nancial asset. The Group\u2019s objective is to maintain su\ue61dci-ent cash resources and access to funding through adequ-ate credit facilities to meet its obligations when due.Management monitors forecasts of the Group\u2019s liquidity position and cash and cash equivalents based on expec-ted cash \ufb02ows. The Group manages liquidity risk by main-taining adequate cash reserves, monitoring liquidity requ-irements to ensure su\ue61dcient funds to meet operational needs, and invoicing recurring revenues in advance.The Group\u2019s liquidity management also includes projecting cash \ufb02ows in major currencies, monitoring balance sheet liquidity ratios against internal and external requirements and maintaining appropriate financing arrangements.As of 31 December 2025, cash and cash equivalents amo-unted to USD 7.3 (8.0) million.The Group had a bank credit facility with a limit of NOK 75 million (USD 7.4 million). As of 31 December 2025, none of this credit facility was utilized. CAPITAL RISK MANAGEMENTThe Group defines capital as equity, including other reser-ves. The Group\u2019s primary objective in managing capital is to ensure that the Group maintains a strong capital base to support its operations and to continue as a going concern, while also complying with requirements under external fi-nancing agreements, including financial covenants.Based on available information regarding the Group\u2019s future operations, management has prepared the financial statements on a going concern basis. As of the reporting date, management is not aware of any material uncertain-ties that may cast significant doubt on the Group\u2019s ability to continue as a going concern.Maturity table schedule financial obligations Carrying Contractual Due 1-12 Due 1-2 Due 2+ 31.12.2024amountcash \ufb02owmonthsyearsyearsBorrowings 777 831 545 286 - Lease liabilities 1 269 1 397 808 371 218 Trade payable 5 048 5 048 5 048 - - Total 7 094 7 275 6 401 657 218 Maturity table schedule financial obligations Carrying Contractual Due 1-12 Due 1-2 Due 2+ 31.12.2025amountcash \ufb02owmonthsyearsyearsBorrowings 311 322 322 - - Lease liabilities 683 1 703 699 618 386 Trade payable 5 630 5 630 5 630 - - Total 6 624 7 655 6 651 618 386",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__50": {
"value": "NOTE 22 \ue61f EVENTS AFTER THE REPORTING PERIODThere are no significant events a\ue61cecting the group after the reporting period.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__6__49": {
"value": "NOTE 21 \ue61f INVENTORYSmartoptics uses weighted average calculations when measuring acquisition costs and the value of the inventory. Work in progress (WIP) is the value of products that are in production. It might take 2-12 weeks until the product is finished. Smartoptics recognize the costs of goods sold when the finished goods and systems are ready to be shipped to the customer. Inventory items are written down if their net realizable value is expected to be lower than the recorded book value.Inventory & Direct cost of sales2025 2024Amounts in USD 1,000Purchased materials 32 650 30 096 Changes in inventory 6 054 -1 584 Write-down inventory 576 271 Direct cost of sales 39 281 28 784 Work in progress 596 194 Finished goods 18 072 12 420 Total inventory 18 668 12 615",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:6488IGA378IE710UU959",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}