XML 249 R20.htm IDEA: XBRL DOCUMENT
v3.25.4

Goodwill and Intangible assets | 12 Months Ended
--- | ---
Dec. 31, 2025
Intangible assets and goodwill [abstract] |
Goodwill and Intangible assets | Goodwill and Intangible assets Klarna’s intangible assets include capitalized development expenses and assets acquired as a result of its business combinations. As of December 31, 2025 and 2024, goodwill and intangible assets consisted of the following:
|  | Goodwill |  | Trademarks, Tradenames & Licenses |  | Capitalized development expenses |  | Other intangible assets |  | Total
Cost as of January 1, 2025 ............................... |  | $626 |  | $117 |  | $451 |  | $287 |  | $1,481
Additions ........................................................... |  | — |  | — |  | 27 |  | — |  | 27
Sales/disposals ............................................... |  | — |  | — |  | — |  | — |  | —
Currency translation difference .................. |  | 72 |  | 22 |  | 88 |  | 42 |  | 224
Cost as of December 31, 2025 ......................... |  | $698 |  | $139 |  | $566 |  | $329 |  | $1,732
Amortization as of January 1, 2025 ................ |  | $— |  | $(32) |  | $(266) |  | $(112) |  | $(410)
Amortization for the year .............................. |  | — |  | (5) |  | (69) |  | (14) |  | (88)
Sales/disposals ............................................... |  | — |  | — |  | — |  | — |  | —
Currency translation difference .................. |  | — |  | (6) |  | (54) |  | (12) |  | (72)
Amortization as of December 31, 2025 .......... |  | $— |  | $(43) |  | $(389) |  | $(138) |  | $(570)
Impairment as of January 1, 2025 ................... |  | $(13) |  | $(8) |  | $(47) |  | $(14) |  | $(82)
Impairment for the year ................................ |  | — |  | — |  | (2) |  | — |  | (2)
Sales/disposals ............................................... |  | — |  | — |  | — |  | — |  | —
Currency translation difference .................. |  | — |  | (1) |  | (9) |  | — |  | (10)
Impairment as of December 31, 2025 ............ |  | $(13) |  | $(9) |  | $(58) |  | $(14) |  | $(94)
Carrying amount as of December 31, 2025 ... |  | $685 |  | $87 |  | $119 |  | $177 |  | $1,068
|  | Goodwill |  | Trademarks, Tradenames & Licenses |  | Capitalized development expenses |  | Other intangible assets |  | Total
Cost as of January 1, 2024 ................................ |  | $680 |  | $127 |  | $468 |  | $313 |  | $1,588
Additions ............................................................ |  | — |  | — |  | 44 |  | — |  | 44
Sales/disposals ................................................ |  | (20) |  | — |  | (21) |  | (5) |  | (46)
Currency translation difference ................... |  | (34) |  | (10) |  | (40) |  | (21) |  | (105)
Cost as of December 31, 2024 ......................... |  | $626 |  | $117 |  | $451 |  | $287 |  | $1,481
Amortization as of January 1, 2024 ................. |  | $— |  | $(21) |  | $(226) |  | $(94) |  | $(341)
Amortization for the year ............................... |  | — |  | (13) |  | (71) |  | (26) |  | (110)
Sales/disposals ................................................ |  | — |  | — |  | 10 |  | 3 |  | 13
Currency translation difference ................... |  | — |  | 2 |  | 21 |  | 5 |  | 28
Amortization as of December 31, 2024 ........... |  | $— |  | $(32) |  | $(266) |  | $(112) |  | $(410)
Impairment as of January 1, 2024 ................... |  | $(13) |  | $(8) |  | $(25) |  | $(1) |  | $(47)
Impairment for the year ................................. |  | — |  | — |  | (36) |  | (13) |  | (49)
Sales/disposals ................................................ |  | — |  | — |  | 11 |  | — |  | 11
Currency translation difference ................... |  | — |  | — |  | 3 |  | — |  | 3
Impairment as of December 31, 2024 ............. |  | $(13) |  | $(8) |  | $(47) |  | $(14) |  | $(82)
Carrying amount as of December 31, 2024 .... |  | $613 |  | $77 |  | $138 |  | $161 |  | $989
As of December 31, 2025, the Group’s goodwill primarily related to goodwill originated from acquisitions in 2021 and 2022, including PriceRunner Group AB, Stocard GmbH and Sofort GmbH. Impairment testing of Goodwill and Intangible assets The Group conducted its annual goodwill impairmen t test as of October 1, 2025. No impairment losses were identified, as the recoverable amount, measured as value in use, exceeded the carrying amount. The impairment test is performed at the operating segment level, which is the lowest level at which goodwill is monitored and assessed for internal management purposes, by comparing the carrying amount of the net assets, including goodwill, with the recoverable amount. In 2025 and 2024, the Group assessed impairment by calculating value in use, based on estimated future financials from the operating segment. The Group uses a two-year forecast based on its business plan which is extrapolated out to a five-year timeframe. Cash flows beyond the five-year period are determined using an estimated terminal growth rate of 3.5% . Key assumptions and inputs include discount rate, growth rate and profitability. The discount rate used in 2025 and 2024 was 11.2% and 12.5%, respectively. On October 1, 2024, the Group completed the divestment of KCO to a consortium of investors, to which goodwill of $20 million was allocated using a relative value approach. See Note 10.

X
- Definition The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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