B2 IMPACT ASA financials
B2 IMPACT ASA
Country: NO Reporting currency: NOK Latest annual report: 2024-12-31
LEI:
5967007LIEEXZXFHOO08 Financial statements
(NOK, as reported — unscaled; 89 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | NOK 3.68B | NOK 3.77B |
| Employee benefits expense | NOK 1.05B | NOK 1.03B |
| Depreciation & amortisation | NOK 91.0M | NOK 95.0M |
| Operating profit (EBIT) | NOK 1.50B | NOK 1.58B |
| Net finance income / (cost) | -NOK 1.14B | -NOK 1.11B |
| Finance costs | NOK 1.20B | NOK 1.12B |
| Profit before tax | NOK 358.0M | NOK 468.0M |
| Income tax expense | NOK 80.0M | NOK 105.0M |
| Profit for the year | NOK 277.0M | NOK 363.0M |
| — attributable to owners | NOK 277.0M | NOK 363.0M |
| — attributable to NCI | NOK 0 | NOK 0 |
| Total comprehensive income | NOK 511.0M | NOK 569.0M |
| Per share | ||
| Basic EPS | NOK 0.75 | NOK 0.94 |
| Diluted EPS | NOK 0.75 | NOK 0.94 |
| Cash flow statement | ||
| Net cash from operating activities | NOK 3.76B | NOK 4.49B |
| Income taxes paid | NOK 103.0M | NOK 144.0M |
| Net cash from investing activities | -NOK 1.88B | -NOK 2.34B |
| Net cash from financing activities | -NOK 2.84B | -NOK 2.08B |
| Proceeds from borrowings | NOK 26.05B | NOK 20.12B |
| Repayments of borrowings | NOK 27.19B | NOK 20.94B |
| Lease liability payments | NOK 31.0M | NOK 50.0M |
| Net change in cash | -NOK 954.0M | NOK 74.0M |
| Balance sheet | ||
| Total assets | NOK 16.89B | NOK 17.33B |
| Non-current assets | NOK 14.44B | NOK 14.22B |
| Intangible assets & goodwill | NOK 807.0M | NOK 769.0M |
| Current assets | NOK 2.45B | NOK 3.11B |
| Cash & equivalents | NOK 516.0M | NOK 1.40B |
| Total equity | NOK 5.62B | NOK 5.59B |
| — attributable to owners | NOK 5.62B | NOK 5.59B |
| Non-controlling interests | NOK 0 | NOK 1.0M |
| Non-current liabilities | NOK 10.10B | NOK 8.65B |
| Long-term borrowings | NOK 9.55B | NOK 7.97B |
| Current liabilities | NOK 1.18B | NOK 3.08B |
| Short-term borrowings | — | NOK 2.25B |
| Trade & other payables | NOK 319.0M | NOK 174.0M |
| Deferred tax liabilities | NOK 355.0M | NOK 430.0M |
| Derived metrics | ||
| Operating margin | 40.7% | 41.8% |
| Net margin | 7.5% | 9.6% |
| Return on equity | 4.9% | 6.5% |
| Cash conversion ratio | 13.57× | 12.38× |
| Other reported items | ||
| Additional Paidin Capital | NOK 2.84B | NOK 2.84B |
| Adjustments For Finance Costs | NOK 1.20B | NOK 1.12B |
| Adjustments For Finance Income | NOK 42.0M | NOK 26.0M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | NOK 116.0M | NOK 222.0M |
| Bank Overdrafts Classified As Cash Equivalents | NOK 247.0M | NOK 225.0M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | NOK 269.0M | NOK 1.18B |
| Comprehensive Income Attributable To Noncontrolling Interests | NOK 0 | NOK 0 |
| Comprehensive Income Attributable To Owners of Parent | NOK 511.0M | NOK 569.0M |
| Current Tax Assets Current | NOK 49.0M | NOK 50.0M |
| Current Tax Liabilities Current | NOK 82.0M | NOK 29.0M |
| Deferred Tax Assets | NOK 381.0M | NOK 389.0M |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | NOK 479.0M | NOK 77.0M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | NOK 0 | NOK 0 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | NOK 1.50 | — |
| Dividends Received Classified As Operating Activities | NOK 114.0M | NOK 202.0M |
| Dividends Recognised As Distributions To Noncontrolling Interests | NOK 0 | NOK 0 |
| Dividends Recognised As Distributions To Owners of Parent | NOK 479.0M | NOK 77.0M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | NOK 44.0M | NOK 60.0M |
| Equity and Liabilities | NOK 16.89B | NOK 17.33B |
| Finance Income | NOK 42.0M | NOK 26.0M |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | NOK 12.0M | -NOK 12.0M |
| Gains Losses On Financial Assets At Amortised Cost | NOK 483.0M | NOK 366.0M |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | NOK 0 | NOK 11.0M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | NOK 0 | -NOK 74.0M |
| Increase Decrease Through Exercise of Options | NOK 0 | -NOK 2.0M |
| Increase Decrease Through Sharebased Payment Transactions | NOK 3.0M | NOK 4.0M |
| Interest Received Classified As Operating Activities | NOK 22.0M | NOK 23.0M |
| Investment Accounted For Using Equity Method | NOK 822.0M | NOK 781.0M |
| Issued Capital | NOK 37.0M | NOK 39.0M |
| Other Adjustments To Reconcile Profit Loss | -NOK 291.0M | -NOK 97.0M |
| Other Comprehensive Income | NOK 234.0M | NOK 206.0M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | -NOK 3.0M | -NOK 146.0M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | NOK 309.0M | NOK 428.0M |
| Other Comprehensive Income Before Tax Hedges of Net Investments In Foreign Operations | -NOK 72.0M | -NOK 150.0M |
| Other Current Assets | NOK 507.0M | NOK 317.0M |
| Other Current Liabilities | NOK 527.0M | NOK 411.0M |
| Other Expense By Nature | NOK 482.0M | NOK 532.0M |
| Other Noncurrent Financial Assets | NOK 34.0M | NOK 372.0M |
| Other Noncurrent Liabilities | NOK 185.0M | NOK 256.0M |
| Other Revenue | NOK 683.0M | NOK 568.0M |
| Payments For Debt Issue Costs | NOK 302.0M | NOK 69.0M |
| Payments To Acquire Or Redeem Entitys Shares | NOK 5.0M | NOK 122.0M |
| Proceeds From Exercise of Options | — | -NOK 2.0M |
| Proceeds From Issuing Shares | NOK 0 | NOK 0 |
| Purchase of Treasury Shares | NOK 5.0M | NOK 123.0M |
| Reduction of Issued Capital | NOK 0 | NOK 0 |
| Revenue From Interest | NOK 2.30B | NOK 2.47B |
| Services Expense | NOK 556.0M | NOK 533.0M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | NOK 116.0M | NOK 222.0M |
Methodology
Every line item above is a fact tagged in B2 IMPACT 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.