Related party transactions (Tables)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2026 |
Dec. 31, 2025 |
| Notes and other explanatory information [abstract] |
|
|
| Schedule of related party transaction |
Schedule
of related party transaction
| (SEK
in thousand) | |
2026 | | |
2025 | |
| | |
For
the six months ended June 30, | |
| (SEK
in thousand) | |
2026 | | |
2025 | |
| External costs
invoiced to Polar Charge AB | |
| 2,252 | | |
| 53 | |
| Lease payments made to Polar
Charge AB | |
| 3,728 | | |
| 3,416 | |
| | |
| | | |
| | |
|
During
the year, the Group entered into the following transactions with related parties who are not members of the Group and had the following
amounts outstanding at the reporting date:
Schedule
of related party transaction
| | |
Sales to
related
parties | | |
Purchases
from related
parties | | |
Amounts
owed by
related
parties | | |
Amounts
owed to
related
parties | | |
Right-of-use
assets | | |
Lease
liability | |
| Joint venture, Polar Charge AB and its subsidiaries | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| 2025 | |
| (907 | ) | |
| 7,058 | | |
| 213 | | |
| 122 | | |
| 99,132 | | |
| 107,205 | |
| 2024 | |
| 35,846 | | |
| 5,943 | | |
| 1,904 | | |
| 1,848 | | |
| 95,065 | | |
| 100,274 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Board members, board fees | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| 2025 | |
| - | | |
| 1,315 | | |
| - | | |
| - | | |
| - | | |
| - | |
| 2024 | |
| - | | |
| 946 | | |
| - | | |
| 23 | | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Board members, consultancy | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| 2025 | |
| - | | |
| 6,663 | | |
| - | | |
| - | | |
| - | | |
| - | |
| 2024 | |
| - | | |
| 249 | | |
| - | | |
| - | | |
| - | | |
| - | |
|
| Schedule of remuneration to senior executives |
|
Remuneration
to senior executives, who are the key management personnel of the Group is set out below:
Schedule
of remuneration to senior executives
| (SEK in thousands) | |
2025 | | |
2024 | |
| | |
For the
year ended December 31, | |
| (SEK in thousands) | |
2025 | | |
2024 | |
| Short-term employee benefits | |
| 41,200 | | |
| 39,981 | |
| Share-based compensation | |
| 2,427 | | |
| - | |
| Post-employment benefits | |
| 1,049 | | |
| 2,645 | |
| Total | |
| 44,676 | | |
| 42,626 | |
|
| Schedule of amounts outstanding between related parties |
At
the reporting date the following amounts were outstanding:
Schedule
of amounts outstanding between related parties
| | |
As
of June 30, | | |
As
of December 31, | |
| (SEK
in thousand) | |
2026 | | |
2025 | |
| Trade receivables | |
| - | | |
| 213 | |
| Trade payables | |
| 2,355 | | |
| 122 | |
| Lease liability | |
| 106,546 | | |
| 107,205 | |
| Right-of-use asset | |
| 96,381 | | |
| 99,132 | |
|
|
| Schedule of remuneration to key management personnel |
The
chairman and two other board members received the following fees set out below:
Schedule
of remuneration to key management personnel
| (SEK
in thousand) | |
2026 | | |
2025 | |
| | |
For
the six months ended June 30, | |
| (SEK
in thousand) | |
2026 | | |
2025 | |
| Consultancy fees | |
| 2,532 | | |
| 4,722 | |
| Board
member compensation | |
| 776 | | |
| 394 | |
| Total | |
| 3,308 | | |
| 5,116 | |
At
the reporting date the following amounts were outstanding:
| | |
As
of June 30, | | |
As
of December 31, | |
| (SEK
in thousand) | |
2026 | | |
2025 | |
| Trade
receivables | |
| - | | |
| 23 | |
|
|
| Schedule of transactions and amounts outstanding from related party |
For
the six months ended June 30, 2026, the group have had following transactions with the new company, Navisalma Design AB:
Schedule
of transactions and amounts outstanding from related party
| (SEK
in thousand) | |
2026 | | |
2025 | |
| | |
For
the six months ended June 30, | |
| (SEK
in thousand) | |
2026 | | |
2025 | |
| Recharges and
rent to Navisalma Design | |
| 902 | | |
| - | |
| Service fee charges from Navisalma
Design | |
| 5,565 | | |
| - | |
At
the reporting date the following amounts were outstanding:
| | |
As
of June 30, | | |
As
of December 31, | |
| (SEK
in thousand) | |
2026 | | |
2025 | |
| Trade receivables | |
| 325 | | |
| - | |
| Trade payables | |
| 4,713 | | |
| - | |
|
|