ELMERA GROUP ASA financials
ELMERA GROUP ASA
Country: NO Reporting currency: NOK Latest annual report: 2024-12-31
LEI:
2138006BSHJVCD9SR489 Financial statements
(NOK, as reported — unscaled; 113 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | NOK 12.23B | NOK 18.92B |
| Cost of sales | NOK 10.45B | NOK 17.19B |
| Employee benefits expense | NOK 466.9M | NOK 454.6M |
| Depreciation & amortisation | NOK 377.9M | NOK 386.5M |
| Operating profit (EBIT) | NOK 436.2M | NOK 359.2M |
| Net finance income / (cost) | -NOK 1.2M | -NOK 121.6M |
| Profit before tax | NOK 435.0M | NOK 237.6M |
| Income tax expense | NOK 77.6M | NOK 41.0M |
| Profit for the year | NOK 357.4M | NOK 196.5M |
| — attributable to owners | NOK 353.9M | NOK 192.3M |
| — attributable to NCI | NOK 3.4M | NOK 4.3M |
| Total comprehensive income | NOK 376.5M | NOK 321.2M |
| Per share | ||
| Basic EPS | NOK 3.25 | NOK 1.77 |
| Diluted EPS | NOK 3.19 | NOK 1.74 |
| Free cash flow / share | NOK -0.06 | NOK 9.01 |
| Cash flow statement | ||
| Cash generated from operations | NOK 221.0M | NOK 1.21B |
| Net cash from operating activities | -NOK 2.6M | NOK 1.02B |
| Net cash from investing activities | NOK 28.3M | -NOK 65.0M |
| Purchase of PP&E (capex) | NOK 3.6M | NOK 627.0K |
| Purchase of intangibles | NOK 64.8M | NOK 52.1M |
| Net cash from financing activities | -NOK 221.3M | -NOK 693.7M |
| Dividends paid | NOK 250.6M | NOK 163.0M |
| Lease liability payments | NOK 17.5M | NOK 20.6M |
| Balance sheet | ||
| Total assets | NOK 6.03B | NOK 8.33B |
| Non-current assets | NOK 2.94B | NOK 3.32B |
| Property, plant & equipment | NOK 5.9M | NOK 5.3M |
| Intangible assets & goodwill | NOK 1.45B | NOK 1.44B |
| Current assets | NOK 3.09B | NOK 5.01B |
| Trade & other receivables | NOK 2.34B | NOK 3.99B |
| Cash & equivalents | NOK 144.0M | NOK 338.7M |
| Total equity | NOK 1.62B | NOK 1.48B |
| Non-controlling interests | NOK 124.6M | NOK 121.2M |
| Non-current liabilities | NOK 1.62B | NOK 1.80B |
| Long-term borrowings | NOK 739.7M | NOK 537.6M |
| Lease liabilities (non-current) | NOK 64.0M | NOK 40.9M |
| Current liabilities | NOK 2.79B | NOK 5.05B |
| Short-term borrowings | NOK 85.0M | NOK 368.7M |
| Lease liabilities (current) | NOK 20.6M | NOK 19.4M |
| Trade & other payables | NOK 1.63B | NOK 3.52B |
| Deferred tax liabilities | NOK 69.9M | NOK 82.8M |
| Derived metrics | ||
| Free cash flow | -NOK 6.2M | NOK 1.02B |
| Operating margin | 3.6% | 1.9% |
| Net margin | 2.9% | 1.0% |
| Return on equity | 22.0% | 13.2% |
| Cash conversion ratio | -0.01× | 5.18× |
| Capex coverage | -0.73× | 1624.24× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -NOK 16.2M | NOK 90.0K |
| Adjustments For Decrease Increase In Other Current Assets | -NOK 41.5M | NOK 54.5M |
| Adjustments For Decrease Increase In Trade Account Receivable | NOK 1.64B | NOK 3.60B |
| Adjustments For Gains Losses On Change In Fair Value of Derivatives | NOK 112.0M | NOK 1.12B |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -NOK 10.4M | -NOK 14.5M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade and Other Receivables | -NOK 14.8M | NOK 10.2M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | NOK 14.1M | NOK 11.2M |
| Adjustments For Increase Decrease In Other Current Liabilities | -NOK 147.7M | -NOK 403.6M |
| Adjustments For Increase Decrease In Trade and Other Payables | -NOK 1.89B | -NOK 2.70B |
| Adjustments For Interest Income | NOK 34.6M | NOK 32.1M |
| Adjustments For Sharebased Payments | NOK 2.5M | NOK 2.8M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | -NOK 1.3M | NOK 750.0K |
| Assets Recognised From Costs To Obtain Or Fulfil Contracts With Customers | NOK 222.5M | NOK 265.4M |
| Bank Overdrafts Classified As Cash Equivalents | NOK 117.4M | NOK 0 |
| Cash Flows From Used In Increase Decrease In Current Borrowings | NOK 117.4M | -NOK 534.1M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | NOK 138.6M | NOK 0 |
| Comprehensive Income Attributable To Noncontrolling Interests | NOK 3.4M | NOK 4.3M |
| Comprehensive Income Attributable To Owners of Parent | NOK 373.1M | NOK 317.0M |
| Current Derivative Financial Assets | NOK 535.5M | NOK 666.2M |
| Current Derivative Financial Liabilities | NOK 560.1M | NOK 599.9M |
| Current Payables On Social Security and Taxes Other Than Income Tax | NOK 104.4M | NOK 125.6M |
| Current Tax Liabilities Current | NOK 91.4M | NOK 82.9M |
| Deferred Tax Assets | NOK 38.5M | NOK 37.5M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | NOK 3.00 | — |
| Dividends Recognised As Distributions To Owners Per Share | NOK 2.30 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | NOK 763.0K | NOK 8.5M |
| Equity and Liabilities | NOK 6.03B | NOK 8.33B |
| Gains On Disposals of Investments | NOK 138.6M | NOK 0 |
| Income Taxes Paid Refund Classified As Operating Activities | NOK 82.2M | NOK 50.3M |
| Increase Decrease In Cash and Cash Equivalents | -NOK 195.5M | NOK 259.7M |
| Increase Decrease Through Sharebased Payment Transactions | NOK 2.5M | NOK 2.8M |
| Increase Decrease Through Transactions With Owners | -NOK 242.2M | -NOK 45.3M |
| Intangible Assets Other Than Goodwill | NOK 365.4M | NOK 454.1M |
| Interest Expense | NOK 156.8M | NOK 148.3M |
| Interest Expense On Lease Liabilities | NOK 3.7M | NOK 1.6M |
| Interest Paid Classified As Operating Activities | NOK 176.0M | NOK 172.0M |
| Interest Received Classified As Operating Activities | NOK 34.6M | NOK 32.1M |
| Inventories Total | NOK 16.5M | NOK 371.0K |
| Investment Accounted For Using Equity Method | NOK 23.6M | NOK 21.5M |
| Liabilities | NOK 4.41B | NOK 6.85B |
| Longterm Onerous Contracts Provision | NOK 1.3M | NOK 68.4M |
| Miscellaneous Other Operating Expense | NOK 506.4M | NOK 542.3M |
| Noncurrent Derivative Financial Assets | NOK 624.2M | NOK 878.5M |
| Noncurrent Derivative Financial Liabilities | NOK 643.5M | NOK 872.4M |
| Noncurrent Provisions For Employee Benefits | NOK 81.5M | NOK 63.9M |
| Other Comprehensive Income | NOK 19.1M | NOK 124.7M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | -NOK 4.9M | NOK 57.3M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | NOK 17.1M | NOK 42.9M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | NOK 7.0M | NOK 24.5M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | NOK 12.1M | NOK 100.2M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | NOK 7.0M | NOK 24.5M |
| Other Current Assets | NOK 53.8M | NOK 12.5M |
| Other Current Liabilities | NOK 177.8M | NOK 307.9M |
| Other Finance Income Cost | -NOK 12.6M | -NOK 4.6M |
| Other Longterm Provisions | NOK 17.9M | NOK 132.9M |
| Other Noncurrent Financial Assets | NOK 57.0M | NOK 133.7M |
| Proceeds From Contributions of Noncontrolling Interests | NOK 0 | NOK 116.9M |
| Proceeds From Sale Or Issue of Treasury Shares | NOK 8.2M | NOK 747.0K |
| Proceeds From Sales of Interests In Associates | NOK 160.0M | NOK 0 |
| Purchase of Interests In Associates | NOK 24.9M | NOK 6.5M |
| Recognised Assets Defined Benefit Plan | NOK 71.5M | NOK 30.9M |
| Revenue From Interest | NOK 34.6M | NOK 32.1M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | NOK 80.3M | NOK 57.1M |
| Sale Or Issue of Treasury Shares | NOK 8.5M | NOK 747.0K |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -NOK 1.3M | NOK 750.0K |
| Share Premium | NOK 993.3M | NOK 993.3M |
| Shortterm Onerous Contracts Provision | NOK 1.5M | NOK 24.9M |
Methodology
Every line item above is a fact tagged in ELMERA GROUP 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.