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Note 15 - Financial Assets and Financial Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of Financial Assets and Financial Liabilities [Abstract] |
Summary of Sensitivity Analysis Impact on Income Before Income Taxes | The sensitivity analysis below shows the impact on income before income taxes from a 5% strengthening in the closing exchange rate of foreign currencies relative to the U.S. dollar. The currencies listed are those to which Opera had the most significant exposure as of year-end. The sensitivity associated with a 5% weakening of a particular currency would be opposite of equal magnitude. The sensitivity analysis assumes that each currency moves in isolation (in thousands):
|  | As of December 31, |
Currency |  | 2023 |  |  | 2024 |
Chinese renminbi |  | $ | 795 |  |  | $ | 823 |
Euro |  | $ | (220 | ) |  | $ | (589 | )
Kenyan shilling |  | $ | (229 | ) |  | $ | (113 | )
Nigerian Naira |  | $ | 25 |  |  | $ | (182 | )
Norwegian krone |  | $ | 157 |  |  | $ | 189 |
Polish zloty |  | $ | 336 |  |  | $ | 256 |
Singapore dollar |  | $ | (254 | ) |  | $ | 95 |
Swedish krona |  | $ | 227 |  |  | $ | 170 |
Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payments | The table below summarizes the maturity profile of Opera’s financial liabilities based on contractual undiscounted payments due (in thousands):
As of December 31, 2023: |  | In the first year |  |  | In the second and third years |  |  | After the third year |  |  | Total |
Non-current: |  |  |  |  |  |  |  |  |  |  |  |
Lease liabilities |  | $ | — |  |  | $ | 4,734 |  |  | $ | 2,374 |  |  | $ | 7,109 |
Other non-current liabilities |  |  | — |  |  |  | — |  |  |  | 94 |  |  |  | 94 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 52,247 |  |  |  | — |  |  |  | — |  |  |  | 52,247 |
Lease liabilities |  |  | 4,024 |  |  |  | — |  |  |  | — |  |  |  | 4,024 |
Other current liabilities |  |  | 13,285 |  |  |  | — |  |  |  | — |  |  |  | 13,285 |
Total financial liabilities, including interest |  | $ | 69,556 |  |  | $ | 4,734 |  |  | $ | 2,468 |  |  | $ | 76,758 |
As of December 31, 2024: |  | In the first year |  |  | In the second and third years |  |  | After the third year |  |  | Total |
Non-current: |  |  |  |  |  |  |  |  |  |  |  |
Lease liabilities |  | $ | — |  |  | $ | 4,657 |  |  | $ | 1,349 |  |  | $ | 6,006 |
Other non-current liabilities |  |  | — |  |  |  | — |  |  |  | 71 |  |  |  | 71 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 75,285 |  |  |  | — |  |  |  | — |  |  |  | 75,285 |
Lease liabilities |  |  | 4,363 |  |  |  | — |  |  |  | — |  |  |  | 4,363 |
Other current liabilities |  |  | 13,222 |  |  |  | — |  |  |  | — |  |  |  | 13,222 |
Total financial liabilities, including interest |  | $ | 92,869 |  |  | $ | 4,657 |  |  | $ | 1,420 |  |  | $ | 98,946 |
Summary of Changes in Liabilities Arising from Financing Activities | The table below shows the changes in liabilities arising from financing activities (in thousands):
|  | Non-current lease liabilities |  |  | Current lease liabilities |  |  | Current interest-bearing loans |  |  | Other current loans |  |  | Total |
As of January 1, 2023 |  | $ | 4,723 |  |  | $ | 2,840 |  |  | $ | 146 |  |  | $ | 126 |  |  | $ | 7,836 |
Net cash flow |  |  | (1,647 | ) |  |  | (2,260 | ) |  |  | (146 | ) |  |  | (15 | ) |  |  | (4,068 | )
New, modified and terminated leases |  |  | 3,310 |  |  |  | 2,915 |  |  |  | — |  |  |  | — |  |  |  | 6,225 |
Interest expense |  |  | 243 |  |  |  | 113 |  |  |  | — |  |  |  | — |  |  |  | 356 |
Foreign exchange (gain) loss |  |  | 146 |  |  |  | 50 |  |  |  | — |  |  |  | — |  |  |  | 196 |
As of December 31, 2023 |  |  | 6,776 |  |  |  | 3,659 |  |  |  | — |  |  |  | 111 |  |  |  | 10,545 |
Net cash flow |  |  | (3,073 | ) |  |  | (1,627 | ) |  |  | — |  |  |  | — |  |  |  | (4,699 | )
New, modified and terminated leases |  |  | 2,007 |  |  |  | 1,927 |  |  |  | — |  |  |  | — |  |  |  | 3,934 |
Interest expense |  |  | 303 |  |  |  | 216 |  |  |  | — |  |  |  | — |  |  |  | 518 |
Foreign exchange (gain) loss |  |  | (382 | ) |  |  | (219 | ) |  |  | — |  |  |  | — |  |  |  | (601 | )
Other changes |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (111 | ) |  |  | (111 | )
As of December 31, 2024 |  | $ | 5,631 |  |  | $ | 3,955 |  |  | $ | — |  |  | $ | — |  |  | $ | 9,586 |

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