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Nordic Technology Group AS

Investor Presentation Feb 17, 2023

3681_rns_2023-02-17_be03d8da-4ce4-4dd6-a331-851e91d13cef.pdf

Investor Presentation

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2H-2022 Financials and Investor Presentation

17 February 2023 Rune Rinnan (CEO) and Sverre Slåttsveen (CFO)

Important information and disclaimer

This presentation (the "Presentation") has been prepared by Nordic Technology Group AS ("NTG" or the "Company" and together with its subsidiaries the "Group") solely for information purposes in connection with the financial reporting requirement to Oslo Stock Exchange Euronext Growth marketplace and subsequent investor presentation. This Presentation does not constitute an offer to sell or a solicitation of an offer to buy, or a recommendation regarding, any securities of the Company. By attending a meeting where this Presentation is made, or by downloading the presentation from any web site, or requesting to receive, or have received this Presentation from any party, you agree to be bound by the following terms, conditions and limitations.

This Presentation and the information contained herein may not be reproduced in whole or in part to any other person.

This Presentation contains certain forward-looking statements relating to the business, financial performance and results of the Group and/or the industry in which it operates. Forward-looking statements concern future circumstances and results and other statements that are not historical facts, sometimes identified by the words "believes", expects", "predicts", "intends", "projects", "plans", "estimates", "aims", "foresees", "anticipates", "targets", "will", "should", "may", "continue" and similar expressions. The forward-looking statements contained in this Presentation, including opinions and views of the Company or cited from third party sources, are based on various assumptions. The forward-looking statements are solely opinions and forecasts and are subject to risks and uncertainties which are difficult or impossible to predict and are beyond the Company's control. Forward-looking statements are not guarantees of future performance, and risks, uncertainties and other factors could cause the actual results of operations, financial condition and liquidity of the Group or the industry to differ materially from the expectations expressed or implied in this Presentation by such forward-looking statements. You are cautioned not to place any undue importance on any forward-looking statement. The Company assumes no obligation, except as required by law, to update any forward-looking statements or to conform these forward-looking statements to its actual results.

The distribution of this Presentation may be restricted by law in certain jurisdictions and persons into whose possession this Presentation comes should inform themselves about, and observe, any such restriction. Any failure to comply with such restrictions may constitute a violation of the laws of any such jurisdiction. None of the Company or the Group shall have any responsibility for any such violations.

This Presentation does not purport to contain a complete description of the Group or the markets in which the Group operates. No representation, warranty or undertaking, express or implied, is made by the Company, the Group or other representatives, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of the information or the opinions contained herein, for any purpose whatsoever. None of the Company or the Group or any of their respective affiliates or representatives shall have any liability arising directly or indirectly from the use of this Presentation or its contents or otherwise arising in connection with this Presentation.

Any investment or acquiring of shares in the Company should be considered as a high-risk investment. An investment in the Company is only suitable if you have sufficient knowledge, sophistication and experience in financial and business matters to be capable of evaluating the merits and risks of an investment decision relating to the Company's shares, and if you are able to bear the economic risk, and to withstand a complete loss, of your investment. An investment in the Company is suitable only for investors who understand the risk factors associated with this type of investment and who can afford a loss of all or part of their investment. The contents of this Presentation are not to be construed as financial, legal, business, investment, tax or other professional advice. Each recipient should consult with its own financial, legal, business, investment and tax advisers to receive financial, legal, business, investment and tax advice. By receiving this Presentation, you acknowledge that you will be solely responsible for your own assessment of the market and the market position of the Company and that you will conduct your own analysis and are solely responsible for forming your own opinion of the potential future performance of the Company's business. In making an investment decision, investors must rely on their own examination of the Company, including the merits and risks involved.

This presentation is incomplete without reference to and should be viewed solely in conjunction with the verbal briefing provided by the Company´s executive management.

This Presentation does not constitute an offer of, or an invitation to purchase, any of the shares in any jurisdiction in which such offer or sale would be unlawful.

This Presentation is only directed at qualified investors and investment. The Company has not authorized any other person to provide any persons with any other information related to the Company and neither the Company nor the Group will assume any responsibility for any information other persons may provide.

The Company´s executive management and/or Group management and employees may hold shares or other securities or interests in the Company and may, at times, buy or sell such securities.

This Presentation is subject to Norwegian law, and any dispute arising in respect of this Presentation is subject to the exclusive jurisdictions of Norwegian courts.

This presentation covers the period 01.07.22-31.12.22. The financial statements are unaudited as of the date of this presentation. It is also emphasized that the Group was established in early July 2022 in which NTG acquired shareholdings in six tech-companies from Norsk Innovasjonskapital AS ("NIK I"), Norsk Innovasjonskapital II AS ("NIK II") and Norsk Innovasjonskapital III AS, as well as three other sellers (Lani Invest AS, Arctic Securities AS and RR Capital AS) and some minority shareholdings in the same six assets (the "Acquisitions") immediately prior to completion of the private placement and listing on Euronext Growth Oslo. Accordingly, the presentation of the Group in this presentation reflects the structure and business of the Group following the Acquisitions.

NTG Share price vs Valuations

Nordic Technology Group AS

NTG Current
100% company
NTG %
book value
valuation
NTG value
ownership
14.02.23
31.12.22
31.12.22
Company
Wavetrain Systems
83,6 %
245 500 000
525 000 000
438 900 000
Hammertech
87,8 %
194 600 000
350 000 000
307 300 000
Hybrid Energy
96,3 %
-
Hystorsys
100,0 % 25 500 000
25 500 000
25 500 000
MossHydro
89,9 % 52 800 000
86 000 000
77 314 000
CondAlign
50,5 % 95 300 000
198 100 000
100 040 500
CrayoNano
14,1 % 76 300 000
451 600 000
63 675 600
NTG Cash balance
100,0 % 79 000 000
79 000 000
79 000 000
Sum NOK
769 000 000
1 715 200 000
1 091 730 100
Sum NOK per NTG share
10,8
15,4
Current share price 15.02.2023
NOK
5,6
NOK
Discount compared to NTG share price
-48 %
No of shares issued
70 920 680
5,6
-64 %

Comments

  • Third party valuation on Wavetrain Systems, Hammertech and MossHydro completed December 2022
  • CondAlign and CrayoNano valuation based on 60-days VWAP (volume-weightedaverage-price) on NOTC
  • Hystorsys valuation was prepared as part of acquisition of shares from Hybrid Energy in conjunction with the sale of Hybrid Energy

NTG Nordic Technology Group

Executive summary

BACKGROUND

  • NTG was incorporated in February 2021 with the ambition to create an industrial technology group driven by operating companies with ground-breaking, patented technology in mega trend growth markets within Sensor, Nanomaterials and Clean technologies
  • Acquired shareholdings in six companies and completed a capital raise end June 2022 and was admitted to trading on Euronext Growth Oslo on July 5, 2022

2H 2022 NTG GROUP CONSOLIDATED FINANCIALS (01.07.22-31.12.22)

  • Total revenues of NOK 18.6 million, of which Hybrid Energy (discontinued) counted for NOK 7.3 million
  • EBITDA of NOK –36.4 million, of which NOK –5.0 million is related to Hybrid Energy (discontinued)
  • Cash position of NOK 54.7 million by 31.12.22
  • Equity ratio of 83.2% by 31.12.22
  • Total debt of NOK 144.8 million of which NOK 51.4 million is related to credit institutions. Of total debt, NOK 23.4 million is related to Hybrid Energy (discontinued)
  • NTG Parent cash budget of around NOK 15 million per year

EVENTS AFTER 31.12.2022

• In January 2023, NTG sold its 96.8% ownership in Hybrid Energy AS (excluding its 100% owned subsidiary Hystorsys AS). NTG received net cash of around NOK 77 million from the transaction and will in Q1 2023 record a gain of > 2x the current book value of around NOK 44 million

NTG Group structure from January 2023

Group Companies

February 2023

Hammertech video presentation: https://youtu.be/QcehWdFgWTA

STRICTLY PRIVATE AND CONFIDENTIAL

AquaFieldTM Multiphase metering system Enhanced recovery, Production Optimization, Digitalization & CO2 emission reduction

real time transmittal of data from individual wells.

• enhance recovery

8

The AquaFieldTM Product

Competitive advantages

  • Worlds first PVT (Pressure, Volume, Temperature) independent multiphase metering system
  • Low cost USD 40 000 pr.unit
  • ➢ Enables rollout on each well
  • Maintenance free
  • ➢ Enables upscaling to 1000's of units
  • Low weight (from approx. 22 kg)
  • Small size (from 15cmx15cmx15cm)
  • No need for calibration
  • Easy to install retro&new built
  • Enabling full digitalization real time
  • Increased recovery rate
  • Reduced CO2 footprint in the production phase 9

Large addressable market

AquaField is the first-choice for more than 250,000 on-shore wells1)

Total potential market Target market Core market
2025 prediction
Market Size
84 USDbn

18 USDbn

AquaField
assumed to be
most applicable

10 USDbn

AquaField
assumed to be
most applicable and likely to
be implemented
Producing wells
New wells (-->2025)
Total potential market
1 610 000
510 000
2 120 000
Market Drivers
2.1 million total wells

450,000 wells

251,000 wells
Retrofit new gas wells
Retrofit subsea
Retrofit GoM
Older onshore wells*
-107 000
-6 000
-16 000
-1 345 000
End Client
Examples
(non-exhaustive)

All well-operating E&P
companies

Saudi-Aramco, Petrobras,
ExxonMobil, ADNOC, PDO,
Majors

Anadarko, Apache, EOG,
Pioneer, Devon, XTO, Qatar
Petroleum, Occidental,
Equinor,ENI, Hilcorp,
Bapetco, Norpetco, Qarun,
Agiba,

Saudi-Aramco, KOC,
ADNOC, PDO, Petrobras,
ExxonMobil, Majors

Anadarko, Apache, Equinor,
Petrobel, Qatar Petroleum,
ENI, Qatar Petroleum,
Occidenta
Unconv. (Xtra
HO, OS)
Target market
Retrofit offshore
Reluctance smaller Ops

Core market
-201 000
445 000
-51 000
-143 000
251 000

Estimated market size of 84 USDbn, with a core market of 10 USDbn

1) Rystad Energy Commercial due diligence report

NTG Sensor Technology

Hammertech (~88% ownership)

Offers a unique patented technology measuring multiphase fractions and salinity in real-time. Significant competitive advantage; price, weight, size and performance

Financials (unaudited):

Revenues 2022: NOK ~ 4 million
EBITDA 2022: NOK ~ -9 million
Current NTG book value: NOK ~ 195 million
Total invested in Hammertech
(100%):
NOK ~ 152 million
  • ✓ 3 systems delivered in 2022 (2 operators)
  • ✓ 8 systems have been ordered by mid-February 2023 (4 operators)
  • ✓ Successful testing by DNV and Pre-qualified for Saudi-Aramco
  • ✓ Kåre Lunde appointed new CEO. Previous head of TietoEvry Oil&Gas
  • ✓ Currently interacting with >70 potential customers field tests before orders
  • ✓ In process of raising new capital to accelerate global sales
  • ✓ Establishment of subsidiaries in Abu Dhabi and Houston, Texas
  • ✓ Core market estimated by Rystad Energy at 251,000 wells (USD 10 billion)

Wavetrain Systems AS

February 2023

Wavetrain System video presentation: https://youtu.be/eyx8vzdFfuA

Confidential and not for distribution

Wavetrain Level Crossing Warning Protection (WLXP)

Reduce risk at hundreds of thousands of level crossings world wide

  • Many Level crossings are unprotected1
  • Protection of crossers is a growing concern

Solution: LCWS

  • The WLXP detects and warns of approaching trains
  • All equipment at the crossing, simple installation, no service interruption during installation or operation
  • Detects trains through acoustic signals
  • Detected signals digitized for interpretation and activation
  • Redundancy for reliability, availability, maintainability and

Benefits

  • Unprecedented speed of installation
  • No service interruptions during a typical system installation
  • Competitive cost, minimal maintenance, overall certified CENELEC SIL 2/ IEC 61508, sensor CENELEC SIL4

Wavetrain reduces risks cost-effective at level crossings

Market Opportunity

Confidential and not for distribution

Railway safety is a huge and growing market

  • Sole CENELEC SIL2 Certified supplier in the market
  • Installation time and resource use far below competition
  • Installation and maintenance cost far below competition
  • No need to stop trains for maintenance or equipment replacement
  • o Cost of service interruption during installation/maintenance huge
  • Autonomous, not reliant on costly enterprise interfacing
  • Type Approved UK 2022, operational system 2023
  • No known competitors in this market segment
  • Compliant with UK regulator requirements
  • Type Approval from the UK to be cross accepted in other markets
  • o Reduces time to market significantly

NTG Sensor Technology

Wavetrain Systems (~84% ownership)

Patented acoustic train detection systems for levelcrossings in the railway industry. CENELEC SIL2 certified – total system advantage due to much lower Capex and Opex for the operators

Financials (unaudited):

Revenues 2022: NOK ~ 4 million
EBITDA 2022: NOK ~ -9 million
Current NTG book value: NOK ~ 245 million
Total invested in Wavetrain
Systems(100%):
NOK ~ 250 million
  • ✓ Received in August 2022 first contract for 2 Level Crossing Warning Systems (LCWS) from Network Rail, UK after having achieved product type approval in Q2 2022. Contract value NOK 1.3 million
  • ✓ Expected start of roll-out in Q2 2023 in the UK market
  • ✓ Pål Bratlie new CEO from March 1,2023. Previous Kongsberg Group
  • ✓ World market ~ 1,000,000 level crossings, of which ~ 140,000 in Europe
  • ✓ In process of raising new capital to strengthen sales, marketing and support

Ground-breaking technology for efficient conduction of electricity, heat and industrial gases

CondAlign video presentation: https://youtu.be/ID3aHvVaV-Q

February 2023

Significant opportunity with E-Align and TIM

CONFIDENTIAL

Electric conductive films «E-Align»1

Revolutionizing how electronics are assembled

Thermal interface materials «TIM»2

Radically improving the cost efficiency of thermal materials

Note: ¹) E-Align = Anisotropic conductive film («ACF» that offers electrical as well as mechanical bonding of components to flexible and rigid substances at room temperature),

²) TIM = Thermal interface materials used for heat transfer

One technology

Production principle

…with a process that is designed for large scale industrial manufacturing

Multiple applications

EV Power train Microchip

Smart label

LED

Display

Source: Company information

CONFIDENTIAL

On track with lead customers

Entering growing markets through close customer cooperation

  • Connecting disposable batteries
  • E-Align uniquely solving connections of paper based batteries to electronics not solved by glue or solder
  • Product approved with BeFC, multiple customers qualifying

In-mold electronics

  • Electronics assembly tape used for inmold electronics
  • Allows for more efficient and versatile assembly of components than possible with todays gluing
  • Technology development with Tactotek Oy

  • Thermal Interface Materials (TIM) for battery packs in Electric Vehicles

  • Technology enabling production of higher performance and lower cost TIM
  • Partnership with Saint-Gobain, technology licensing targeted for commercialisation

"After reviewing various conductive films, BeFC identified CondAlign as the best option for attaching our paper biofuel cells to our flexible electronic tags. We are excited to start this journey to industrialisation together."

Source: Company information, BeFC

"Combining CondAlign's unique process with our materials, production capability, and market connections will allow us to rapidly develop some best in class new products and grow our presence in the Thermal Interface Material and thermally conductive adhesive markets."

– Jules Hammond, CEO BeFC –Phil Guy, General Manager Saint-Gobain Tape Solutions

Financial ambitions

Source: Company projections, cf. p. 40 for more details and key assumptions

NTG Nanomaterials Technology

Patented technology for use in conductive film/tape enabling a significant production efficiency in connecting electronics and transferring heat

Financials (unaudited):

Revenues 2022: NOK ~ 0,5 million
EBITDA 2022: NOK ~ -16 million
Current NTG book value: NOK ~ 95 million
Total invested in CondAlign(100%): NOK ~ 160 million
  • ✓ Total addressable market ~NOK 40 billion (E-Align NOK 22bn, TIM NOK 18bn)
  • ✓ CondAlign and Saint-Gobain are progressing in the joint product design of was published November 2022. During the first stage of the Project, CondAlign has confirmed that the demanding cost/performance requirements for the Thermal Interface Materials for EV batteries are met.
  • ✓ E-Align100 will be available for commercial deliveries in Q2 2023 and E-Align25 will be launched second half of 2023. Ongoing testing and quality assurance procedures are planned to be concluded by the end of Q1 2023
  • ✓ 23 customer in process of application test
  • ✓ Awarded NOK 8 million grant from Innovation Norway

RFID

Sensor Technology Nanomaterials Technology

Clean Technology

Thermal management

Smart label

LED

Display

In-mold electronics

Disrupting the fast growing markets for disinfection

Key examples of CrayoLEDTM design-ins for 2023

Expect to ship 1 million pieces in 2023

Note: 1Estimated annual average volume per project based on information from customers, 2 Production start as of when first project expected to materialise | Source: Customer estimates and CrayoNano assumptions Q4 2022 Financial Results CrayoNano AS | All rights reserved. Copyright 2021. Do not distribute without consent.

UV-C LED market estimated growth of 40% CAGR to \$2.5bn by 2026

Drivers for UV LED integration – UV disinfection

Environmentally Low power Instant start Compactness and Longer No heat
friendly consumption and stop lightweight lifetime emitted

UV-C disinfection dates back to 1910, and used on a bigger scale since the mid 1950s

Note: Segment splits are management estimates based on the Yole Development Report for 2020 | Source: Yole Development Report (2021) and management estimates Q4 2022 Financial Results CrayoNano AS | All rights reserved. Copyright 2021. Do not distribute without consent.

NTG Nanomaterials Technology

CrayoNano (~14% ownership – not consolidated, financial investment)

Next generation semiconductor company specializing in nanotechnology: Bringing the "worlds most cost-efficient" UVC LED for disinfection in its fab-lite model

Financials (unaudited):

Revenues 2022: NOK ~ 8 million
EBITDA 2022: NOK ~ -69 million
Current NTG book value: NOK ~ 76 million
Total invested in CrayoNano(100%): NOK ~ 320 million
  • ✓ Continues to deliver on mission to develop nanomaterial-based semiconductors that contribute to solutions toward global environment and health challenges
  • ✓ Successful launch of our first product, the CrayoLEDTM, an ultraviolet-C light emitting diode (UV-C LED) semi conductor packaged component
  • ✓ First revenue booked from the sale of initial test units to customers with further demand for our product remaining strong
  • ✓ Operational ramp up and testing of production yields continues to ensure final production quality
  • ✓ Taiwanese operations to complete the 'Fab2' commission on budget and transitioning to 'fab-lite 'operating model
  • ✓ Private placement ongoing and planning for a possible listing on the Euronext Growth market

NTG Clean Technology

Sensor Technology Nanomaterials Technology Clean Technology

Hystorsys (100% owned by Hybrid Energy 31.12.2022) MossHydro2

(~89% ownership)

Develops a unique metal hydride compressor for hydrogen with almost no moving parts and practically no noise or vibrations

Financials (unaudited):

Revenues 2022: NOK part of Hybrid Energy
EBITDA 2022: NOK part of Hybrid Energy
Current NTG book value (2023): NOK ~ 25 million

✓ NTG ownership from January 2023

  • ✓ On-track for delivery of a complete Hydrogen Storage System to Kongsberg Kommunale Eiendom and Vestsiden High school late 2H 2023. System will be used to cool building during summer periods and heating during winter period. Significant reference project going forward
  • ✓ In process of recruiting new management

Develops and produce filters specifically designed for industrial solutions and water treatment systems

Financials (unaudited):

Revenues 2022: NOK ~ 19 million
EBITDA 2022: NOK ~ 1.5 million
Current NTG book value: NOK ~ 53 million
  • ✓ Market stabilized after raw material price volatility due to Ukraine war
  • ✓ Stable recurring sales to existing customers
  • ✓ First order for automatic water intake filtration system is booked for delivery in Q2 2023
  • ✓ In process of qualifying to be a certified RO (Reverse Osmosis) system supplier for mobile drinking water production for use in disaster areas and regions with drought or poor groundwater quality
  • ✓ On track to qualify a filter solution for offshore closed cage fish farming

Targets and valuations

Management expects strong growth for all group business areas

Ownership adjusted financials* and based on organic growth only

* For illustration purposes only. Figures represents estimates of un-audited financial statements for the consolidated NTG group for the financial year 2022, as if the Acquisitions had occurred on 1 January 2022 (i.e., based on ownership 31.12.2022). ** Medium-term. Target based on management's targets, which are dependent on a number of factors outside of the Company's control. llustrative only, no indication of actual, expected or targeted EBITDA figures.

Significant value support by recent transactions

Comments

  • Expected solid short-term, untapped value increase potential
  • CondAlign (COND) and CrayoNano (CNANO) traded on Euronext NOTC
  • Non listed group business units based on equity raises in the market and third-party valuations

Note: For illustration purposes only: 1) Listed on OTC and Based on 60-day VWAP (Volume Weighted Average Price) in the period 01.12.22-31.01.23; 2) Third party valuation December 2022; 3) Acquisition cost January 2023,

Appendix: 2H 2022 Un-audited consolidated financials

Condensed consolidated profit and loss statement Unaudited
Amounts in TNOK Note 01.07.2022 -
31.12.2022
Revenue
Revenue 18 606
Total revenue 18 606
Operating expenses
Cost of goods sold 12 146
Payroll expenses 41 355
Capitalized internally generated assets -20 997
Other operating expenses 22 517
Depreciation and amortization 64 534
Total operating expenses 119 556
Operating loss -100 949
Financial income and expenses
Other financial income 1 407
Other financial expenses 3 679
Net financial items -2 272
Net loss before tax -103 221
Tax on profit or loss 2 205
Net loss for the period -101 015

Condensed consolidated balance sheet

Unaudited
Amounts in TNOK Note 31.12.2022
Non-current assets
Intellectual property rights and patents 3 273 267
Goodw
ill
3 402 628
Property, plant and equipment 3 24 222
Investments in shares 1 76 278
Total non-current assets 776 395
Current assets
Inventories 10 112
Trade receivables 3 866
Other receivables 14 342
Cash and cash equivalents 54 679
Total current assets 82 998
Total assets 859 393
Total equity 2 714 597
Non-current liabilities
Deferred tax 1 22 254
Liabilities to financial institutions 18 864
Other non-current liabilities 16 898
Total non-current liabilities 58 016
Current liabilities
Liabilities to financial institutions 32 602
Trade payables 11 941
Public duties payable 6 169
Other current liabilities 36 068
Total current liabilities 86 780
Total liabilities 144 796
Total equity and liabilities 859 393

Condensed consolidated cash flow statement

Unaudited
01.07.2022 -
Amounts in TNOK 31.12.2022
Cash flow from operating activities
Loss before tax -103 221
Depreciation and amortization 64 534
Change in inventory -526
Change in trade receivables 3 562
Change in trade payables -1 046
Change in other accrual items -1 807
Net cash flow from operating activities -38 503
Cash flow from investing activities
Aquisition of property plant and equipment, and intangible assets -16 422
Investments in subsidiaries -25 424
Net cash flows from financing activities -41 847
Cash flow from financing activities
Change in long-term debt 2 270
Change in short-term liabilities to financial institutions 1 284
Net proceeds from share issuance 94 460
Purchase of ow
n shares
-1 066
Net cash flows from financing activities 96 948
Net change in cash and cash equivalents 16 598
Cash and cash equivalents at the start of the period (30.06.2022) 38 081
Cash and cash equivalents at the end of the period 54 679
Note 1 - General information and accounting principles Note 1 - General information and accounting principles
Intangible assets
General information Direct development costs are capitalized to the extent that a future economic benefit related to the development
On July 1, 2022, Nordic Technology Group AS closed the transactions for the structure of the NTG Group, of an identifiable intangible asset can be identified and the expenses can be measured reliably. Capitalized
including acquisition of shareholdings in the follow
ing companies w
ith the follow
ing ow
nership percent:
development is depreciated on a straight-line basis over its expected useful life. Internal development of
- Hybrid Energy AS (96,3%) intangible assets is show
n on a separate line in the profit and loss statement. Received grants associated w
ith
- Hystorsys AS (indirectly 96,3%) (Hystorsys AS is ow
ned 100% by Hybrid Energy AS)
capitalized development is recognized as a reduction in the investment cost.
- CondAlign AS (50,5%)
- Wavetrain Systems AS (83,6%) Goodwill
- MossHydro AS (89,9%) Minority interests share of goodw
ill from the purchase price allocation have not been recognized.
- Hammertech AS (87,8%)
- CrayoNano AS (14,6%) Tax
Recognized deferred tax assets have been netted against the deferred tax liability from the purchase price
The transactions w
ere completed w
ith an acquisition price of MNOK 689, of w
hich MNOK 664 w
as settled
allocation on a company level.
through issue of shares in the company and MNOK 25 sellers credit w
hich w
as paid in cash in July.
Cash flow statement
In addition, the company completed a private placement of shares raising gross MNOK 102 in cash, net MNOK 94. The cash flow
statement has been prepared using the indirect method. Cash and cash equivalents consist of
cash, bank deposits and other short-term, liquid investments.
Basis for preparation and accounting principles
The condensed consolidated financial statements comprise of the preliminary financial statements for the Group Going concern
companies set out above, expect for the investment in CrayoNano AS w
hich have been recognized at
The condensed interim financial statements have been prepared assuming the company w
ill continue as a going
acquisition cost from the transaction. The condensed financial statements have not been audited. concern.
The condensed financial statements has been prepared based upon a preliminary purchase price
allocation. In the final PPA, fair values, deferred tax assets and liabilities and goodw
ill, including useful lives and
depreciation methods, may differ significantly from those set out in this preliminary PPA.
IPR and
patents Goodwill PPE Total
Group establishment 01.07.2022 275 647 447 364 25 218 748 229
Additions, including public grants (Skattefunn) 15 063 1 359 16 422
Depreciation and amortization -17 442 -44 736 -2 355 -64 534
Book value as of 31.12.2022 273 267 402 628 24 222 700 117
Expected useful life 5-10 years 5 years 3-10 years

Note 4 - Events after the reporting period

In January 2023, NTG sold its 96.8% ow nership in Hybrid Energy AS (excluding its 100% ow ned subsidiary Hystorsys AS). NTG received net cash of around NOK 77 million from the transaction and w ill in Q1 2023 record a gain of > 2x the current book value of around NOK 44 million

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