XML 132 R60.htm IDEA: XBRL DOCUMENT
v3.25.4

LEASES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Presentation of leases for lessee [abstract] |
Schedule of carrying amounts of right-of-use assets | Carrying amounts of the right-of-use assets including the movements during the period from January 1 to December 31, 2025:
In millions |  | Land |  | Buildings |  | Machinery and equipment |  | Right-of-use assets
Initial cost at January 1, 2025 |  | $ | 0.3 |  |  | $ | 804.3 |  |  | $ | 60.1 |  |  | $ | 864.7 |
Additions |  | — |  |  | 330.4 |  |  | 11.8 |  |  | 342.2 |
Modifications |  | — |  |  | 28.7 |  |  | (2.1) |  |  | 26.6 |
Termination |  | — |  |  | (73.3) |  |  | (6.1) |  |  | (79.4) |
Translation differences |  | 0.0 |  |  | 44.1 |  |  | 6.9 |  |  | 51.0 |
Balance at December 31, 2025 |  | $ | 0.3 |  |  | $ | 1,134.2 |  |  | $ | 70.6 |  |  | $ | 1,205.1 |
Accumulated depreciation at January 1, 2025 |  | 0.1 |  |  | 295.8 |  |  | 44.5 |  |  | 340.4 |
Depreciation during the period |  | 0.0 |  |  | 159.1 |  |  | 9.3 |  |  | 168.4 |
Modifications |  | — |  |  | (9.5) |  |  | (2.7) |  |  | (12.2) |
Termination |  | — |  |  | (73.3) |  |  | (5.7) |  |  | (79.0) |
Translation differences |  | 0.0 |  |  | 18.4 |  |  | 5.7 |  |  | 24.1 |
Balance at December 31, 2025 |  | 0.1 |  |  | 390.5 |  |  | 51.1 |  |  | 441.7 |
Total Balance at December 31, 2025 |  | $ | 0.2 |  |  | $ | 743.7 |  |  | $ | 19.5 |  |  | $ | 763.4 |
Carrying amounts of the right-of-use assets including the movements during the period from January 1 to December 31, 2024:
In millions |  | Land |  | Buildings |  | Machinery and equipment |  | Right-of-use assets
Initial cost at January 1, 2024 |  | $ | 0.2 |  |  | $ | 538.9 |  |  | $ | 55.0 |  |  | $ | 594.1 |
Additions |  | 0.1 |  |  | 279.7 |  |  | 8.6 |  |  | 288.4 |
Modifications and terminations |  | — |  |  | 22.9 |  |  | 0.4 |  |  | 23.3 |
Disposal of subsidiary |  | — |  |  | (5.7) |  |  | — |  |  | (5.7) |
Translation differences |  | 0.0 |  |  | (31.5) |  |  | (3.9) |  |  | (35.4) |
Balance at December 31, 2024 |  | $ | 0.3 |  |  | $ | 804.3 |  |  | $ | 60.1 |  |  | $ | 864.7 |
Accumulated depreciation at January 1, 2024 |  | 0.0 |  |  | 236.6 |  |  | 40.4 |  |  | 277.0 |
Depreciation during the period |  | 0.1 |  |  | 115.3 |  |  | 9.3 |  |  | 124.7 |
Modifications and terminations |  | — |  |  | (39.3) |  |  | (2.2) |  |  | (41.5) |
Disposal of subsidiary |  | — |  |  | (3.9) |  |  | — |  |  | (3.9) |
Translation differences |  | 0.0 |  |  | (12.9) |  |  | (3.0) |  |  | (15.9) |
Balance at December 31, 2024 |  | 0.1 |  |  | 295.8 |  |  | 44.5 |  |  | 340.4 |
Total Balance at December 31, 2024 |  | $ | 0.2 |  |  | $ | 508.5 |  |  | $ | 15.6 |  |  | $ | 524.3 |
Schedule of lease liabilities | Carrying amounts of the lease liabilities including movements during the period from January 1, 2023 to December 31, 2025:
In millions |  | 2025 |  | 2024
Balance at January 1, |  | $ | 555.9 |  |  | $ | 339.8 |
Additions and modifications |  | 407.7 |  | 320.4
Disposal of subsidiary |  | — |  | (2.0)
Interest expense |  | 33.1 |  | 22.4
Payments |  | (178.7) |  | (124.7)
Balance at December 31, |  | $ | 818.0 |  |  | $ | 555.9 |
Schedule of maturities of lease liabilities and commitments resulting from leases | Maturities of lease liabilities are summarized as follows:
In millions |  | December 31, 2025
2026 |  | $ | 198.8 |
2027 |  | 166.7 |
2028 |  | 137.9 |
2029 |  | 111.5 |
2030 |  | 82.3 |
Thereafter |  | 280.4 |
Total lease payments |  | 977.6 |
Less: present value adjustment |  | (159.6) |
Present value of lease liabilities |  | $ | 818.0 |

X
- Definition Disclosure Of Quantitative Information About Lease Liability + References No definition available. + Details
Name: | as_DisclosureOfQuantitativeInformationAboutLeaseLiabilityTableTextBlock
Namespace Prefix: | as_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_97&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 124 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_124&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 124 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_124&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_53&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 115 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_115&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 115 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_115&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PresentationOfLeasesForLesseeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration