AKER HORIZONS ASA financials

AKER HORIZONS ASA

Country: NO Reporting currency: NOK Latest annual report: 2024-12-31

LEI: 549300SX4Z9T612Q0N59

Financial statements (NOK, as reported — unscaled; 107 line items across 2 annual periods)

Line item	2024	2023
Income statement
Revenue	NOK 2.54B	NOK 2.04B
Other income	NOK 16.0M	NOK 198.0M
Operating expenses	-NOK 3.05B	NOK 4.14B
Employee benefits expense	NOK 683.0M	NOK 974.0M
Raw materials & consumables used	NOK 1.23B	NOK 1.74B
Depreciation & amortisation	NOK 559.0M	NOK 627.0M
Operating profit (EBIT)	-NOK 2.22B	-NOK 8.30B
Net finance income / (cost)	-NOK 1.46B	NOK 1.49B
Finance costs	NOK 1.92B	NOK 2.40B
Profit before tax	-NOK 4.05B	-NOK 6.65B
Income tax expense	NOK 7.0M	NOK 398.0M
Profit for the year	NOK 755.0M	-NOK 7.26B
— attributable to owners	-NOK 318.0M	-NOK 4.48B
— attributable to NCI	NOK 1.07B	-NOK 2.78B
Total comprehensive income	NOK 1.29B	-NOK 7.78B
Per share
Basic EPS	NOK -0.46	NOK -6.49
Diluted EPS	NOK -0.46	NOK -6.49
Free cash flow / share	—	NOK -2.37
Cash flow statement
Cash generated from operations	-NOK 870.0M	-NOK 778.0M
Net cash from operating activities	-NOK 913.0M	-NOK 1.31B
Net cash from investing activities	NOK 2.71B	-NOK 123.0M
Purchase of PP&E (capex)	NOK 442.0M	NOK 1.33B
Net cash from financing activities	NOK 586.0M	-NOK 1.83B
Proceeds from borrowings	NOK 1.02B	NOK 5.0M
Repayments of borrowings	NOK 416.0M	NOK 1.82B
Lease liability payments	NOK 33.0M	NOK 51.0M
Balance sheet
Total assets	NOK 31.31B	NOK 27.23B
Non-current assets	NOK 18.68B	NOK 17.34B
Property, plant & equipment	NOK 13.57B	NOK 13.53B
Right-of-use assets	NOK 952.0M	NOK 859.0M
Intangible assets & goodwill	NOK 1.59B	NOK 1.51B
Current assets	NOK 12.64B	NOK 9.89B
Inventories	NOK 953.0M	NOK 836.0M
Trade & other receivables	NOK 1.77B	NOK 1.66B
Cash & equivalents	NOK 7.95B	NOK 5.50B
Total equity	NOK 7.50B	NOK 6.19B
— attributable to owners	NOK 2.33B	NOK 2.33B
Non-controlling interests	NOK 5.17B	NOK 3.86B
Non-current liabilities	NOK 18.83B	NOK 18.69B
Long-term borrowings	NOK 17.26B	NOK 17.39B
Lease liabilities (non-current)	NOK 749.0M	NOK 729.0M
Current liabilities	NOK 4.99B	NOK 2.35B
Short-term borrowings	NOK 3.39B	NOK 48.0M
Lease liabilities (current)	NOK 74.0M	NOK 65.0M
Trade & other payables	NOK 1.52B	NOK 2.24B
Deferred tax liabilities	NOK 241.0M	NOK 224.0M
Derived metrics
Free cash flow	-NOK 1.35B	-NOK 2.65B
Operating margin	-87.6%	-406.0%
Net margin	29.8%	-355.0%
Return on equity	10.1%	-117.3%
Cash conversion ratio	-1.21×	0.18×
Capex coverage	-2.07×	-0.99×
Other reported items
Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss	NOK 1.73B	NOK 6.41B
Adjustments For Income Tax Expense	NOK 7.0M	NOK 398.0M
Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method	-NOK 369.0M	NOK 159.0M
Basic Earnings Loss Per Share From Continuing Operations	NOK -3.48	NOK -6.36
Cash Flows From Used In Decrease Increase In Restricted Cash and Cash Equivalents	-NOK 241.0M	NOK 689.0M
Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities	NOK 0	NOK 30.0M
Comprehensive Income Attributable To Noncontrolling Interests	NOK 1.31B	-NOK 3.00B
Comprehensive Income Attributable To Owners of Parent	-NOK 17.0M	-NOK 4.78B
Current Derivative Financial Assets	NOK 51.0M	NOK 0
Current Financial Assets Availableforsale	NOK 0	NOK 190.0M
Current Interest Receivable	NOK 0	NOK 162.0M
Current Restricted Cash and Cash Equivalents	NOK 1.91B	NOK 1.54B
Diluted Earnings Loss Per Share From Continuing Operations	NOK -3.48	NOK -6.36
Effect of Exchange Rate Changes On Cash and Cash Equivalents	NOK 68.0M	NOK 80.0M
Equity and Liabilities	NOK 31.31B	NOK 27.23B
Finance Income	NOK 461.0M	NOK 3.89B
Gains Losses On Cash Flow Hedges Before Tax	NOK 25.0M	NOK 45.0M
Gains Losses On Exchange Differences On Translation Before Tax	NOK 500.0M	NOK 759.0M
Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss	NOK 1.17B	NOK 5.77B
Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income	NOK 5.0M	-NOK 561.0M
Income Taxes Paid Refund Classified As Operating Activities	NOK 10.0M	NOK 67.0M
Increase Decrease In Cash and Cash Equivalents	NOK 2.46B	-NOK 3.18B
Increase Decrease In Working Capital	NOK 539.0M	-NOK 2.01B
Increase Decrease Through Change In Equity of Subsidiaries	NOK 8.0M	NOK 332.0M
Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control	-NOK 3.0M	NOK 277.0M
Increase Decrease Through Transactions With Owners	NOK 7.0M	NOK 25.0M
Intangible Assets Other Than Goodwill	NOK 183.0M	NOK 351.0M
Interest Paid Classified As Operating Activities	NOK 385.0M	NOK 735.0M
Interest Received Classified As Operating Activities	NOK 352.0M	NOK 265.0M
Investment Accounted For Using Equity Method	NOK 1.32B	NOK 578.0M
Issued Capital	NOK 15.67B	NOK 15.67B
Liabilities	NOK 23.82B	NOK 21.05B
Miscellaneous Other Operating Expense	NOK 1.14B	NOK 1.43B
Noncurrent Derivative Financial Assets	NOK 268.0M	NOK 13.0M
Noncurrent Derivative Financial Liabilities	NOK 200.0M	NOK 0
Noncurrent Loans and Receivables	NOK 791.0M	NOK 498.0M
Noncurrent Provisions	NOK 327.0M	NOK 280.0M
Other Adjustments For Noncash Items	-NOK 4.51B	NOK 270.0M
Other Comprehensive Income	NOK 539.0M	-NOK 528.0M
Other Comprehensive Income Net of Tax Gains Losses From Investments In Equity Instruments	NOK 29.0M	-NOK 72.0M
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax	NOK 539.0M	-NOK 528.0M
Other Noncurrent Liabilities	NOK 56.0M	NOK 73.0M
Payments For Debt Issue Costs	NOK 0	NOK 9.0M
Payments For Development Project Expenditure	NOK 50.0M	NOK 112.0M
Proceeds From Changes In Ownership Interests In Subsidiaries	NOK 11.0M	NOK 54.0M
Proceeds From Sales of Investments Accounted For Using Equity Method	NOK 29.0M	NOK 971.0M
Proceeds From Sales of Investments Other Than Investments Accounted For Using Equity Method	NOK 51.0M	—
Profit Loss From Continuing Operations	-NOK 4.05B	-NOK 7.05B
Profit Loss From Discontinued Operations	NOK 4.81B	-NOK 208.0M
Purchase of Interests In Investments Accounted For Using Equity Method	NOK 82.0M	NOK 155.0M
Purchase of Investments Other Than Investments Accounted For Using Equity Method	—	NOK 0
Reclassification Adjustments On Cash Flow Hedges Before Tax	NOK 0	NOK 396.0M
Reclassification Adjustments On Cash Flow Hedges For Which Hedged Future Cash Flows Are No Longer Expected To Occur Net of Tax	NOK 0	-NOK 1.42B
Revenue and Operating Income	NOK 2.55B	NOK 2.24B
Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method	-NOK 369.0M	NOK 159.0M

Methodology

Every line item above is a fact tagged in AKER HORIZONS ASA's annual report filed in the European Single Electronic Format (ESEF) under the IFRS taxonomy (ifrs-full) — the income statement, balance sheet and cash-flow statement as the filer reported them. Values are shown as-is, in the reporting currency (NOK), without rescaling; the row labels map to the underlying concept name (e.g. Revenue → ifrs-full:Revenue, Operating profit → ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS → ifrs-full:DilutedEarningsLossPerShare), and any concept without a curated label is shown under “Other reported items” with its de-camel-cased tag name. Only consolidated, default-member facts are shown (segment / dimensional breakdowns are excluded).

“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.

Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.