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"period": "2022-01-01T00:00:00",
"unit": "iso4217:DKK"
}
},
"pp-value-30-1": {
"value": "1. Basis of reportingBasis of preparation The Company assessed its liquidity and capital resources and concluded that they are adequate to fund operations considering a twelve-month period from the date of this Annual Report, independent of the timing and potential marketing authorization of NGAL tests by the FDA in the US. The Company\u2019s assessment as to the adequacy of liquidity relies inter alia on assumptions and significant judgements (in addition to those matters discussed cf. Note 2) applied in the Company's budgets and forecasts as well as customary sensitivities, existing capital resources and assumptions concerning the timing, costs and resources required to undertake the Company\u2019s strategic priorities and tactical decisions, including the timing and potential marketing authorization of NGAL tests by the FDA in the US, commercialization activities for NGAL tests under CE Mark and Antibodies in Europe, supply chain management, and ongoing R&D, all of which under current circumstances remain difficult to predict. In the event that the Company\u2019s strategic priorities and tactical decisions, including the timing and potential marketing authorization of NGAL tests by the FDA in the US, commercialization activities for NGAL tests under CE Mark and Antibodies in Europe, and ongoing R&D are more positive than expected, the Company may choose to accelerate projects and/or increase spending, in which case the Company may be required or may choose to raise additional capital prior to the twelve month period after the date of this Annual Report. Applying materiality Significant items are presented individually in the financial statements as required by IAS 1. Items that are not individually significant but support the understanding of BioPorto\u2019s business model and performance in the reporting period are also presented in the financial statements. Currency The Group\u2019s consolidated financial statements are presented in Danish kroner (DKK), which is considered the primary currency of the Group\u2019s activities and the functional currency of both the parent company and its most significant subsidiary. Figures are rounded to the nearest DKK thousand unless otherwise stated. Basis of consolidation The consolidated financial statements are prepared as a consolidation of the financial statements of the Parent Company, BioPorto A/S, and its subsidiaries in accordance with the Group\u2019s accounting policies. All intra-group income, expenses, shareholdings, balances, and dividends are eliminated on consolidation. The accounting items of subsidiaries are included in full in the consolidated financial statements. Implementation of new and amended standards and interpretations All new and amended Standards (IFRS/IAS) and the new Interpretations (IFRIC) issued by IASB and adopted by EU effective as of January 1, 2022 have been adopted by the BioPorto Group. The BioPorto Group has adopted the following revised standards and interpretations: \u2022 Amendments to IFRS 3, IAS 16, and IAS 37 The accounting policies set out below have been used consistently with respect to the financial year and comparative figures. Certain comparative figures have been reclassified to conform to the current year presentation. \u2022 Annual improvements to IFRS 1, IFRS 9, and IFRS 16 These amendments to IFRS standards did not have a material impact on the consolidated financial statements. Standards and interpretations not yet in force As of the publishing of this Annual Report, several new or modified standards and interpretations have been issued by the IASB but which are not yet required to be implemented. Therefore, they have not yet been adopted by the Group and are not reflected in the consolidated financial statements. The new or modified standards and interpretations will be implemented when they become mandatory, and none are presently expected to have a material impact on the consolidated financial statements. Translation of foreign currency A functional currency is determined for each of the Group\u2019s reporting entities. The functional currency of the Parent Company is Danish kroner (DKK). Transactions denominated in currencies other than the functional currency are considered transactions denominated in foreign currencies. Upon initial recognition, transactions denominated in foreign currencies are translated to the functional currency at the exchange rates in effect on the transaction date. Differences arising between the exchange rates on the transaction date and the date of payment are recognized as financial income or expense. Receivables, payables, and other monetary items denominated in foreign currencies are translated at the exchange rates at the reporting date. The difference between the exchange rates at the reporting date and at the date at which the receivable or payable arose or the exchange rate in the latest consolidated financial statements is recognized as financial income or expenses. Upon recognition in the consolidated financial statements of entities with a functional currency other than the presentation currency (DKK), the income statement and statement of cash flows are translated at the exchange rates prevailing at the transaction date, and the statement of financial position items are translated at the exchange rates prevailing at the reporting date. Differences arising from the translation of the opening balance of equity of foreign entities at the exchange rates prevailing at the reporting date, and on translation of the income statement from the transaction date to the reporting date, are recognized in other comprehensive income and attributed to a separate translation reserve in equity. Incentive programs The Company has issued warrants (options) to Management and employees. Share-based incentive programs in which employees only have the option of choosing to subscribe for new shares in the parent Company (equity-settled share-based payment transactions) are measured at the equity instrument\u2019s fair value on the grant date and are recognized in the income statement over the vesting period. The counter entry for this is recognized directly in equity. The fair value per warrant is specified based on a Black-Scholes model as of the grant date and is not subsequently adjusted. Warrants restricted by vesting conditions are forfeited if the vesting conditions are not met. Issue costs associated with the exercise of warrants are recognized in equity. Segment information The BioPorto Group does not prepare segment reporting internally and therefore only reports one operating segment externally. The geographic distribution of revenue and revenue from major customers is presented in Note 3 to the consolidated financial statements. 42% of non-current assets were located in Denmark (46% in 2021). Statements of profit or loss and Statements of comprehensive income Revenue Revenue from contracts with customers comprises sale of goods, license fees, and royalty income. Revenue from the sale of goods is recognized at the point in time when control of the goods is transferred to the customer, which generally takes place upon shipment. Contracts generally do not provide customers with a right of return. License fees and royalty income are recognized when earned according to the terms of the respective agreements. Revenue from contracts with customers is measured at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods. Amounts disclosed as net revenue exclude discounts, VAT and other duties. The Group considers whether contracts include other promises that constitute separate performance obligations to which a portion of the transaction price needs to be allocated. In determining the transaction price, the Group considers the effects of variable consideration. No element of financing is deemed present. Discounts generally arise from sales transactions where the customer receives an immediate reduction in the selling price. Payment terms are generally net 30 days. Production costs Production costs include costs incurred to generate the revenue, including direct and indirect costs for raw materials and consumables, wages and salaries, freight and packaging material, rent and leasing, and depreciation of production equipment. Sales and marketing costs Sales and marketing costs include royalties and costs incurred for the marketing of goods sold during the year and for sales campaigns, etc. This includes costs related to sales and marketing staff, advertising, exhibitions and depreciation and amortization. Research and development costs Research and development costs include wages and salaries, laboratory materials, patent costs, clinical studies, rent, leasing, depreciation and amortization, and other costs relating to the Group\u2019s research and development activities. Administrative costs Administrative costs include management and administration, including expenses for administrative staff, office premises, office expenses, and depreciation and amortization. Lease impairment Lease impairment is a non-cash charge to write-down the value of the Right-of-use asset for the Company\u2019s Needham, MA, USA lease, cf. Note 13. It is separately classified as a special item that the Company does not consider to be a part of its ordinary operations. Financial income and expenses Financial income and expenses include interest, capital gains and losses, transactions in foreign currencies, amortization of financial assets and liabilities, and additions, etc. Income tax Income tax comprises current tax and changes in deferred tax for the year. The tax expense associated with current year results is recognized in the income statement, and the tax expense relating to changes is recognized in equity or other comprehensive income is recognized in equity. To the extent the Group benefits from a deduction in the determination of taxable income due to share-based compensation, the tax effect of such programs is included in income tax. Balance sheets Development projects In accordance with IAS 38 Intangible Assets, intangible assets arising from development projects are recognized on the balance sheet when the development project is clearly defined and identifiable, the technical feasibility has been demonstrated, and adequate resources to complete the development work and market or use the project have been documented. It must be adequately demonstrated that future income from the development project will exceed the costs of production and development and costs used to sell and administer the product. Development costs concerning individual projects are only capitalized if there is adequate documentation that the future income from the individual projects will exceed not only the production, selling and administrative expenses, but also the actual development costs relating to the product. Rights and software Rights and software are measured at cost less accumulated depreciation and impairment. Cost comprises the purchase price as well as costs directly related to the purchase until the date on which the asset is ready for use, and any future minimum royalty payments to which the Company is bound, discounted back to present value, cf. Note 11. Assets are depreciated on a straight-line basis over their estimated useful lives based on the following assessment of the expected lives of the assets: Rights and software 3 - 10 years The basis of depreciation is cost less expected residual value at the end of the useful life. Depreciation methods, useful lives and residual values are reassessed annually. Depreciation is recognized in the income statement under sales and marketing costs and administrative costs. Property, plant, and equipment Property, plan, and equipment are measured at cost less accumulated depreciation and impairment losses. Cost comprises the purchase price and any costs directly attributable to the acquisition until the date when the asset is ready for use, cf. Note 12. Assets are depreciated on a straight-line basis over their estimated useful lives based on the following assessment of the expected lives of the assets: Property, plan, and equipment 3 - 5 years The basis of depreciation is cost less expected residual value at the end of the useful life. Depreciation methods, useful lives and residual values are reassessed annually. To the extent that depreciation is not reflected in the cost of inventories as production overhead, depreciation is recognized on the income statement under production costs, sales and marketing costs, research and development costs and administrative costs, respectively. Right-of-use assets The Company leases facilities in Hellerup, Denmark and Needham (Boston), Massachusetts, USA. Right-of-use assets are initially measured at the amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments. Lease liabilities are initially measured as the net present value of the future lease payments discounted by the incremental borrowing rate, cf. Note 13. The right-of-use asset is depreciated over the shorter of the asset's useful life or the lease term on a straight-line basis. Depreciation is recognized on the income statement under administrative costs. Deferred tax assets Deferred tax is measured using the balance sheet liability method on temporary differences between the carrying amount and tax base of assets and liabilities. However, no deferred tax is recognized on temporary differences regarding non-deductible goodwill or other items for which temporary differences, with the exception of acquisitions, have arisen at the acquisition date without affecting either the profit/loss for the year or the taxable income. If the tax base may be calculated according to several sets of tax regulations, deferred tax is measured in accordance with the regulations that apply to the use of the asset or settlement of the liability as planned by Management. Deferred tax assets, including the tax base of tax loss carry-forwards, are recognized under other non-current assets at the expected value of their utilization, either as an off-set against tax on future income or as an off-set against deferred tax liabilities within the same legal tax entity or jurisdiction (joint taxation), cf. Note 9. Deferred tax related to the elimination of unrealized intra-group profits and losses is adjusted upon consolidation. Deferred tax is measured based on the tax regulations and rates that, according to the rules in force at the balance sheet date, will apply at the time the deferred tax is expected to crystallize as current tax. Changes in deferred tax due to changes in the tax rate are recognized on the income statement. Impairment of assets The carrying amounts of other non-current assets are tested annually to determine whether there is any indication of impairment. If such an indication exists, the recoverable amount of the asset is calculated. The recoverable amount is the higher of an asset's fair value, less expected costs to sell and its value in use. An impairment loss is recognized when the carrying amount of an asset or a cash generating unit exceeds the recoverable amount of the asset or the cash generating unit. Impairment losses are recognized in the income statement as production costs, sales and distribution costs or administrative costs. Impairment of assets is reversed to the extent changes have occurred to the assumptions and estimates leading to the impairment. Impairment is only reversed to the extent the new carrying amount of an asset does not exceed the carrying amount the asset would have had net of depreciation, had the asset not been impaired, cf. Note 13. Deferred tax assets are reviewed annually and recognized to the extent that it is estimated to be probable that they will be utilized in the foreseeable future. Inventories, net Inventories are measured at the lower of first-in first-out (FIFO) cost or net realizable value. The cost of raw materials comprises the purchase price plus delivery costs. The cost of work in progress and finished goods comprises the cost of raw materials, direct and indirect labor, and production overhead. Production overhead comprises indirect material and labor costs, maintenance and depreciation of the property, plant and equipment used in the manufacturing process, allocations of rent, utilities and related items, and the cost of production management. The net realizable value of inventories is calculated as the selling price less costs of conversion and costs incurred to execute the sale, considering marketability, obsolescence, and expected losses, cf. Note 14. Trade receivables, net Trade receivables are measured at their transaction price, less an allowance for lifetime expected credit losses. Trade receivables are grouped based on business area and age to estimate credit losses. Trade receivables are written off when there is no reasonable expectation of recovery. Allowances for expected credit losses and write-offs are classified in sales and marketing costs, cf. Note 15. Taxes receivable Current taxes receivable are recognized on the balance sheet as calculated tax on the taxable income for the year, adjusted for tax on prior years\u2019 taxable income and for tax paid under the on-account tax scheme. Companies covered by the Danish tax credit scheme (Skattekreditordningen) may obtain payment of the base of losses originating from research and development expenses subject to a statutory limit of DKK 25 million. Prepayments Prepayments are measured at cost. Prepayments comprise expenditures that relate to subsequent periods. Treasury shares The cost and selling prices of treasury shares and dividends are recognized directly in equity. A capital reduction effected by the cancellation of treasury shares will lower the share capital by an amount equal to the nominal value of the shares. Issue costs Issue costs include legal fees, placement fees, and other costs associated with the issuing of new shares. Warrants Proceeds received from the exercise of warrants are reflected in equity, cf. Note 5. Lease liabilities The Group leases office space. Leases are recognized as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group, except for low-value assets or short-term assets where the lease term is 12 months or less. Short term leases and leases of low value are recognized as an expense on a straight-line basis over the lease term. Lease liabilities are initially recognized at the present value of future lease payments. Initial recognition of each lease is assessed individually to determine the probability of exercising any potential extension options. Options to extend a lease term is included in the calculation of the lease liability if it is reasonably certain that the extension option will be exercised. The lease liability is measured using a discount rate equal to the incremental borrowing rate. If a lease contract is modified, the lease liability is remeasured. Lease costs are accounted for as a single lease component. Variable service components invoiced separately are expensed as operational costs. Each lease payment is allocated between the liability and finance cost. The finance cost is recognized over the lease period to produce a constant periodic rate of interest on the remaining balance of the liability for each period, cf. Note 13. Tax payable Current tax payables are recognized on the balance sheet as calculated tax on the taxable income for the year, adjusted for tax on the prior years\u2019 taxable income and for tax paid under the on-account tax scheme. Other financial liabilities Debt to banks is recognized at the raising of a loan at fair value less transaction costs. In the subsequent periods, financial liabilities are measured at amortized cost, applying the \u201ceffective interest rate method\u201d, to the extent that the difference between the proceeds and the nominal value is recognized on the income statement under financial expenses over the term of the loan. Other liabilities are measured at amortized cost. Cash flow statement The cash flow statement is presented according to the indirect method and cash flows from operating, investing, and financing activities for the year, the year's changes in cash and cash equivalents as well as the Company's cash and cash equivalents at the beginning and end of the year. Cash flows from operating activities are calculated as EBIT adjusted for non-cash operating items, working capital changes, financial income, financial expenses, establishment cost (subsidiaries), and income taxes paid. Cash flows for investing activities comprise acquisitions and disposals of intangible assets, property, plant and equipment and financial assets. Cash flows from financing activities comprise changes in the size or composition of the share capital of BioPorto A/S and related costs, the raising of loans, repayment of interest-bearing debt, and payment of dividends to shareholders. Cash and cash equivalents comprise cash at bank and in hand. Financial ratios Earnings per share (EPS) and diluted earnings per share (DEPS) are calculated in accordance with IAS 33. Financial ratios have been calculated in accordance with the guidelines from the Danish Society of Financial Analysts. See also \u201cNon-IFRS financial measure\u201d. The ratios listed in the key figures and ratios section were calculated as follows: Revenue growth (Revenue year 1 - Revenue year 0) x 100 Revenue year 0 Gross margin Gross profit x 100 Net revenue Equity ratio Equity, closing x 100 Total liabilities, closing Net asset value per Capital and reserves, closing share at year end No. of shares, closing 2. Significant accounting estimates and judgements The calculation of the carrying amounts of certain assets and liabilities requires an estimate of how future events will affect the value of such assets and liabilities at the balance sheet date. Estimates material to financial reporting are made in the calculation of, inter alia, development costs, incentive schemes, right-of-use assets, inventories, accounts receivable, and deferred taxes. The estimates made are based on assumptions that Management finds reasonable given the circumstances, but which are inherently uncertain and unpredictable. The assumptions may be incomplete or imprecise and unexpected events or circumstances may arise. In addition, the Company is subject to risks and uncertainties that may cause actual results to deviate from the estimates. Such estimates comprise judgements made on the basis of the most recent information available at the reporting date. It may be necessary to change previous estimates as a result of changes to the assumptions on which the estimates were based or due to supplementary information, additional experience, or subsequent events. Similarly, the value of assets and liabilities often depends on future events that are uncertain. In that connection, it is necessary to set out e.g., a course of events that reflects Management\u2019s assessment of the probable course of events. The preparation of financial statements in accordance with IFRS requires the use of estimates for some material amounts. In addition, the Group\u2019s management is required to make judgements and assumptions as to how the Group\u2019s accounting policies should be applied in certain areas. The process of drafting financial statements involves the use of estimates and assumptions, and the application of judgement, about future events. These estimates represent the Company\u2019s assessment on the date of the financial statements. However, because of their very nature, each of these factors could produce material changes in balance sheet amounts in future years. Estimates are updated on an on-going basis by the Group\u2019s management and are based on past experience, other known factors, and the occurrence of future events that are reasonably expected to take place. Special care is used in this area in view of the high level of uncertainty that characterizes the macroeconomic context. The main items affected by estimates are reviewed below. Allowance for doubtful accounts The Allowance for doubtful accounts reflects management\u2019s estimates about losses that could be incurred in the portfolio of accounts receivable from end customers and from the indirect distribution network (independent distributors). The allowance for doubtful accounts\u2019 estimate is based on the expected credit loss (ECL) model calculated as the difference between the contractual cash flows due and the cash flows the Group expects to receive, determined on the basis of past experience for similar receivables, the current and historical past due percentages, losses and collections, and monitoring of credit quality, considering current conditions and assumptions concerning future economic conditions. Cf. Note 18. Provision for inventory write-downs The Provision for inventory write-downs reflects management\u2019s estimates of the Group\u2019s loss expectations, determined on the basis of past experience and historical and projected trends for the related items. Cf. Note 14. Impairment of non-current assets Non-current assets include property, plant and equipment, intangible assets, right-of-use assets, and other financial assets. Management reviews the carrying amounts of non-current assets held and in use and available-for-sale assets on a regular basis and whenever events or circumstances make such review necessary. The recoverable value of property, plant and equipment and intangible assets is evaluated using criteria that are consistent with the requirements of IAS 36. Cf. Note 13. Warrant plans The measurement of warrant plans at fair value requires the formulation of specific assumptions, the most significant of which include the value of the underlying shares on the valuation date and the expected volatility of the price/value of the underlying shares. Cf. Note 5. 3. Business area reporting 2022 2021 GEOGRAPHIC DISTRIBUTION Jan 1 - Dec 31 Jan 1 - Dec 31 DKK Thousand Europe 10,090 7,708 North America 14,953 13,451 Asia 3,919 3,065 Other regions 7 30 Revenue 28,969 24,254 PRODUCT GROUPS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK Thousand NGAL tests 14,857 12,351 Antibodies 12,033 9,291 ELISA kits 1,836 2,548 Royalty and other revenue 243 64 Revenue 28,969 24,254 Two customers with revenues of DKK 3.6 million and DKK 3.1 million, respectively, each represented 10% or more of BioPorto\u2019s revenue in 2022. One customer with revenue of DKK 3.2 million represented 10% or more of BioPorto\u2019s revenue in 2021. 4. Staff costs 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Wages and salaries 54,411 40,378 Defined contribution pension plans 2,159 2,455 Share-based compensation expenses 7,556 (966) Other social security costs 2,709 1,798 Other staff costs 378 659 Staff costs 67,213 44,324 Average number of employees 32 29 SPECIFICATION OF STAFF COSTS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Production costs 5,336 2,904 Sales and marketing costs 13,973 12,298 Research and development costs 17,239 12,950 Administrative costs 30,665 16,172 Staff costs 67,213 44,324 REMUNERATION FOR KEY MANAGEMENT PERSONNEL 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Board of Directors Remuneration 4,161 1,915 Board of Directors, Total 4,161 1,915 (1)Executive ManagementSalary 6,359 4,093 (2)Bonus4,529 1,873 LTI bonus - (1,398) Contribution based pension 124 591 Other employee benefits 920 297 Remuneration, total 11,932 5,456 Share-based compensation expenses 4,842 (1,230) Executive Management, Total 16,774 4,226 Other Corporate Management Salary 12,422 11,208 Bonus 6,067 3,690 LTI bonus - (699) Contribution based pension 517 658 Other employee benefits 1,428 568 Remuneration, total 20,434 15,425 Share-based compensation expenses 2,702 (45) Other Corporate Management, Total 23,136 15,380 Remuneration for key management personnel 44,071 21,521 (1) The remuneration for the Board of Directors and Executive Management is further described in the Remuneration Report for 2022. (2) Bonus consists of annual cash bonus. 5. Share-based compensation For the purpose of motivating and retaining Management and key staff and aligning their interests with those of its shareholders, BioPorto A/S uses warrants as an incentive scheme. The arrangements, which are exercised by the issuance of new shares (equity-settled share-based payment transaction), entitle the recipient to subscribe for new shares in the parent Company at a price defined on the date of grant. For the years ended December 31, 2022 and December 31, 2021, share-based compensation totaled an expense of DKK 7.6 million and recovery of DKK 1.0 million, respectively. These amounts reflect the impact of DKK 0.3 million and DKK 3.8 million, respectively, of non-cash equity compensation recoveries related to forfeited warrants. The Board established warrant programs in 2022 pursuant to the authorization in section 18 a of the Articles of Association. Each warrant granted in 2022 vests over a four-year service period, includes conditions on claw-back in case of e.g., erroneous financial information and provisions on accelerated vesting in case of e.g., a takeover bid and/or business combinations, and provides the holder the right to subscribe for one share in BioPorto: Detailed terms of the new and existing warrants, including applicable vesting schedules, can be found in the Articles of Association on www.bioporto.com under Investor Relations> Governance> Company Articles. At the end of 2022, a total of 14,982,500 warrants were outstanding, corresponding to 4.5% of the issued and outstanding nominal capital stock. Warrant terms are included in the Company\u2019s Articles of Association, which can be found at www.bioporto.com. Upon vesting, each warrant entitles the recipient to subscribe for one share in BioPorto A/S. Overview of exercise periods August 2018 August 20, 2021 to August 19, 2023 December 2018 December 20, 2021 to December 19, 2023 April 2019 April 16, 2021 to April 15, 2024 August 2019 August 16, 2021 to August 15, 2024 December 2019 December 30, 2021 to December 29, 2024 May 2020 May 11, 2022 to May 10, 2025 February 2021 February 11, 2023 to February 10, 2026 December 2021 December 28, 2022 to September 28, 2026 May 2022 May 5, 2023 to May 5, 2027 December 2022 December 8, 2023 to December 8, 2027 Overview of 2022 and 2021 warrant activity 2022 Activity Outstanding Outstanding Exercisable at January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 August 2018 2,100,000 - - (400,000) (1,700,000) - - December 2018 1,800,000 - - - (1,800,000) - - April 2019 1,350,000 - - - (1,350,000) - - August 2019 1,250,000 - - - - 1,250,000 1,250,000 December 2019 250,000 - - - (250,000) - - May 2020 1,350,000 - - - (350,000) 1,000,000 1,000,000 February 2021 350,000 - - - - 350,000 - December 2021 12,150,000 - - - (1,237,500) 10,912,500 2,900,000 May 2022 - 270,000 - - - 270,000 - December 2022 - 1,200,000 - - - 1,200,000 - Total 20,600,000 1,470,000 - (400,000) (6,687,500) 14,982,500 5,150,000 2022 Activity Outstanding Outstanding Exercisable at January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 Executive Management 8,400,000 - - - - 8,400,000 2,100,000 Management 5,700,000 1,470,000 - (687,500) 6,482,500 3,050,000 Other employees 6,500,000 - - (400,000) (6,000,000) 100,000 - Total 20,600,000 1,470,000 - (400,000) (6,687,500) 14,982,500 5,150,000 2021 Activity Outstanding Outstanding Exercisable at January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 April 2016 2,432,500 - (1,172,500) (1,260,000) - - - June 2018 900,000 - - - (900,000) - - August 2018 4,100,000 - - - (2,000,000) 2,100,000 - December 2018 2,500,000 - - - (700,000) 1,800,000 - April 2019 5,100,000 - - - (3,750,000) 1,350,000 - August 2019 1,250,000 - - - - 1,250,000 1,250,000 December 2019 250,000 - - - - 250,000 250,000 May 2020 2,150,000 - - - (800,000) 1,350,000 - February 2021 - 350,000 - - - 350,000 - December 2021 - 12,150,000 - - - 12,150,000 - Total 18,682,500 12,500,000 (1,172,500) (1,260,000) (8,150,000) 20,600,000 1,500,000 2021 Activity Outstanding Outstanding Exercisable at January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 Executive Management 5,760,000 8,400,000 - (910,000) - 8,400,000 - Management 9,850,000 3,450,000 - - (7,850,000) 5,700,000 1,250,000 Other employees 3,072,500 650,000 (1,172,500) (350,000) (300,000) 6,500,000 250,000 Total 18,682,500 12,500,000 (1,172,500) (1,260,000) (8,150,000) 20,600,000 1,500,000 Specifications of Black-Scholes model parameters Aug 2018 Dec 2018 Apr 2019 Aug 2019 Dec 2019 May 2020 Feb 2021 Dec 2021 May 2022 Dec 2022 Exercise price (DKK) 2.28 2.47 2.54 1.70 1.67 1.48 6.11 2.47 1.28 2.55 Expected volatility rate 37.3% 50.1% 47.3% 47.2% 50.1% 63.5% 61.8% 72.1% 75.4% 73.1% Expected vesting period 36 24 24 24 24 24 24 27 27 27 (months) Expected dividend yield - - - - - - - - - - per share Risk-free interest rate -0.58% -0.51% -0.60% -0.87% -0.69% -0.60% -0.58% -0.58% -0.50% 2.11% p.a. Fair value at grant (DKK 2,868 2,561 5,151 1,102 197 2,005 715 12,685 149 1,317 thousand) All share-based compensation is recognized in the Consolidated Statements of Profit or Loss based on their grant date fair values. Using this model, fair value is calculated based on assumptions with respect to (i) the fair value of the Company\u2019s common stock on the grant date; (ii) expected volatility of the Company\u2019s common stock price, (iii) the periods of time over which the grantees are expected to hold their warrants prior to exercise (expected term), (iv) expected dividend yield on the Company\u2019s common stock, and (v) risk-free interest rates. The grant date fair value of share options is estimated using the Black-Scholes option valuation model. The fair value of warrants are determined on the date of grant. The expected volatility is calculated based on historical data of the Company\u2019s common stock. The expected dividend yield per share is zero as the Company has never paid dividends and does not currently anticipate paying any in the foreseeable future. Risk-free interest rates are based on quoted Danish rates for securities with maturities approximating the warrant\u2019s expected term. The expected term of warrants granted is determined using the weighted average vesting period of the warrant. Stock based compensation is reduced for actual forfeitures in the period in which the forfeiture occurs and generally recognized on a straight-line basis over the service period of the grant. 6. Amortization and depreciation The following tables reflect the amortization and depreciation of the respective asset class and the classification of such expenses in the consolidated statements of profit or loss. RIGHTS AND SOFTWARE 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Intangible assets 347 335 Total amortization 347 335 Classification of amortization: Production costs 66 40 Sales and marketing costs 138 139 Research and development costs 66 40 Administrative costs 77 116 Total amortization 347 335 PROPERTY, PLANT AND EQUIPMENT 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Property, plant and equipment 784 719 Total depreciation 784 719 Classification of depreciation: Production costs 172 114 Sales and marketing costs 111 163 Research and development costs 367 369 Administrative costs 134 73 Total depreciation 784 719 RIGHT-OF-USE ASSETS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Right-of-use assets 2,834 3,275 Total depreciation 2,834 3,275 Classification of depreciation: Sales and marketing costs 1,162 1,447 Administrative costs 1,672 1,828 Total depreciation 2,834 3,275 7. Fees to auditors On November 23, 2022, the Company held an Extraordinary General Meeting where Deloitte Statsautoriseret Revisionspartnerselskab (\u201cDeloitte\u201d) was elected as the Company\u2019s new auditor. Prior to that date, the Company\u2019s predecessor auditor, PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab (\u201cPWC\u201d) performed the related services for the Company. Other services \u2013 Deloitte includes fees for various accounting discussions. BREAKDOWN OF FEES 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Fees for statutory audit - Deloitte 100 - Fees for statutory audit - PWC 311 589 Total audit fees 411 589 Tax advisory services - PWC 227 200 Other services - Deloitte 60 - Other services - PWC 36 42 Total non-audit fees 323 242 Total fees to auditors 734 831 8. Financial income and expenses FINANCIAL INCOME 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Interest income from bank 44 - Interest income from financial assets measured at amortized cost 44 - Net foreign exchange gains 1,141 2,461 Total financial income 1,185 2,461 FINANCIAL EXPENSES 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Interest expenses, other liabilities 348 284 Interest expenses, lease liabilities 740 628 Interest expenses on financial liabilities measured at amortized cost 1,088 912 Other financial expenses 117 134 Total financial expenses 1,205 1,046 9. Taxes The Group has a deferred tax asset. However, Management has found that it is not sufficiently probable that the tax asset can be utilized in the foreseeable future. Therefore, tax assets have not been recognized on the balance sheet, cf. Note 1. The tax asset is of indefinite duration. The gross value of the tax asset prior to the valuation allowance was DKK 88.8 million as of December 31, 2022 (DKK 76.8 million). Taxes receivable represent refunds anticipated within the next twelve months for payments in excess of previous US federal tax liabilities and tax credits held by its Danish entities associated with the Company\u2019s investment in research and development. DEFERRED TAX ASSETS NOT RECOGNISED IN THE BALANCE SHEET 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Intangible assets 828 751 Property, plant and equipment 1,157 1,026 Right-of-use assets (644) (1,012) Current assets 358 416 Leasing liabilities 681 1,024 Tax loss carryforwards 86,397 74,564 Deferred tax at December 31 88,777 76,769 As a result of the net loss of BioPorto\u2019s Danish entities, they do not incur income taxes in Denmark and have an effective tax rate of 0%. BioPorto A/S receives a refundable tax credit for research and development activities which is recognized in the consolidated financial statements. 10. Loss per share 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand (except where noted) Loss for the period (75,923) (57,113) BioPorto Group's share of loss (75,923) (57,113) Weighted average number of shares (in thousand) 318,554 267,436 Weighted average number of treasury shares (in thousand) (13) (13) Weighted average number of shares in circulation \u2013 basic and diluted (in thousand) 318,541 267,423 Loss per share (EPS) basic and diluted, DKK (0.24) (0.21) Warrants outstanding were not included in the calculation of loss per share because the effect would have been anti-dilutive. 11. Rights and software 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Cost at January 1 3,005 2,773 Additions during the period 64 259 Transfer - (27) Cost at end of period 3,069 3,005 Accumulated depreciation at January 1 1,956 1,621 Depreciation expense during the period 347 335 Accumulated depreciation at end of period 2,303 1,956 Carrying amount at end of period 766 1,049 12. Property, plant and equipment 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Cost at January 1 5,621 5,411 Transfer - 27 Additions during the period 407 130 Disposals during the period - (14) Currency adjustments 54 67 Cost at end of period 6,082 5,621 Accumulated depreciation at January 1 3,696 2,963 Depreciation expense during the period 784 719 Currency adjustments 16 14 Accumulated depreciation at end of period 4,496 3,696 Carrying amount at end of period 1,586 1,925 13. Leases RIGHT-OF-USE ASSETS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Cost at January 1 19,355 15,083 Additions during the period - 5,018 Disposals during the period - (1,602) Transfer to assets held-for-sale (10,888) - Currency adjustments 642 856 Cost at end of period 9,109 19,355 Accumulated depreciation at January 1 7,010 4,822 Depreciation expense during the period 2,834 3,275 Disposals during the period - (1,303) Transfer to assets held-for-sale (3,824) - Currency adjustments 162 216 Accumulated depreciation at end of period 6,182 7,010 Carrying amount at end of period 2,927 12,345 LEASE OBLIGATIONS 2022 2021 Dec 31 Dec 31 DKK thousand Current 3,197 2,834 Non-current 7,448 10,200 Lease liability end of period 10,645 13,034 LEASE OBLIGATIONS 2022 2021 Dec 31 Dec 31 DKK thousand Less than 1 year 3,197 2,834 Between 1 and 5 years 7,448 9,562 More than 5 years - 638 Total 10,645 13,034 AMOUNTS RECOGNIZED IN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Depreciation charge of right-of-use assets 2,834 3,275 Interest expense (included in financial expenses) 740 628 Expense related to short-term leases - 7 Total 3,574 3,910 LEASE LIABILITIES 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Lease liabilities at January 1 13,034 10,679 New or modifications to lease liabilities - 5,017 Repayments (3,737) (3,099) Cancellation of lease liabilities - - Interest Expense 740 628 Currency adjustments 608 (191) Lease liabilities end of period 10,645 13,034 During the fourth quarter of 2022, the Group commenced through a third party the marketing of its leased Needham, MA office space (\u201cNeedham Lease\u201d) to be sub-leased. In due course, Group expects to lease alternate office space in the Needham, MA area. The Company concluded the Right-of-use asset associated with the Needham Lease was impaired and recognized a DKK 2.6 million charge to reduce the carrying value of the Right-of-use asset to the excess of the fair value of the cash flows from the sublease less broker commissions over the net book value of the right-of-use asset associated with the underlying lease. Subsequent to December 31, 2022, the Company executed a letter of intent to sublease its office space in Needham, MA, USA to reduce its cash infrastructure costs by an estimated DKK 2.8 million over the next three years. 14. Inventories 2022 2021 Dec 31 Dec 31 DKK thousand Raw materials 1,172 1,702 Work in Progress - - Finished goods 2,786 2,690 Reserves (1,400) (1,674) Inventories, net 2,558 2,718 (Recovery)/write-down recognized in the period (274) 548 Cost of sales included in production costs in the period 2,998 2,650 All product groups have been individually assessed in terms of historical marketability and future sales potential. Inventories have been written down to the extent it is estimated that the product group will not contribute substantially to the Company's future revenue. Inventories estimated to be non-marketable within the next two years are written off and recognized in Production costs. The cost of inventories is recognized as Research and development costs in the period when they are identified as being expected to be used in R&D activities. 15. Receivables 2022 2021 Dec 31 Dec 31 DKK thousand Trade receivables 3,058 8,076 Other receivables 1,769 738 Prepayments 1,555 1,769 Provisions for bad debt (229) (899) Financial assets at amortized costs 6,153 9,684 For receivables that mature within one year after the end of the financial year, the nominal value is considered to correspond to the fair value. A provision for bad debts is recognized to reduce the carrying amount of trade receivables by the value which is impaired due to risk of loss. An overview of trade receivables is included in Note 18. 16. Other accrued liabilities 2022 2021 Dec 31 Dec 31 DKK thousand Accrued incentive compensation 8,574 6,638 Accrued board fee 2,179 567 Accrued vacation 1,906 1,228 Accrued professional and consulting fees 648 2,801 Accrued clinical trial costs 1,059 3,568 Accrued expenses - Other 2,871 2,669 Other accrued liabilities 17,237 17,471 17. Share capital As of December 31, 2022, the share capital consists of 334,693,005 shares of DKK 1.00 each. The share capital has been paid up in full. The shares have not been divided into classes and carry no special rights. As of December 31, 2022 and December 31, 2021, the Company held 13,000 treasury shares representing less than 0.01% of outstanding shares as of each date with nominal value of DKK 13,000. As of December 31, 2022, BioPorto A/S is not authorized to acquire treasury shares. BioPorto A/S did not acquire treasury shares during the years ended December 31, 2022 or December 31, 2021, respectively. 18. Financial risks and financial instruments Financial instrument categories 2022 2021 Dec 31 Dec 31 DKK thousand Trade receivables, net 2,829 7,177 Other receivables 1,769 738 Cash and cash equivalents 81,792 45,523 Financial assets at amortized costs 86,390 53,438 2022 2021 Dec 31 Dec 31 DKK thousand Lease liabilities 10,645 13,034 Other non-current liabilities - 442 Trade payables 10,457 4,260 Financial liabilities at amortized costs 21,102 17,736 Financial liabilities Trade payables generally fall due within one year after the end of the financial year. Their carrying amount is assumed to equal fair value. Currency risk The Group\u2019s presentation currency is DKK, but part of its activities are denominated in currencies other than DKK, primarily USD and EUR. Consequently, there is a risk of exchange rate fluctuations having an impact on the Group\u2019s reported results. The Group is exposed to currency risks through sales, production, R&D contracts, and payroll denominated in currencies other than Danish kroner. The Group is subjected to transaction risk related to sales and purchases in foreign currencies, and translation risk when translating foreign entities into the Group\u2019s presentation currency. For the year ended December 31, 2022, 32% (31%) and 66% (68%) of the Group's revenue was transacted in USD and EUR, respectively, with the remainder in other currencies. DISTRIBUTION OF BASE CURRENCIES OF CONSOLIDATED BALANCE SHEET AMOUNTS 2022 2021 Dec 31 Dec 31 Inventories DKK 100% 100% Trade receivables USD 19% 41% EUR 79% 54% Other 2% 5% Cash and cash equivalents DKK 93% 63% USD 4% 21% EUR 3% 16% Trade payables DKK 37% 47% USD 52% 21% EUR 4% 32% Other 7% - The Group has determined not to hedge its USD exposure. As the Danish kroner is pegged to the EUR, hedging of the Company\u2019s transactions in EUR is not necessary. Interest rate risk The Group's exposure to interest rate risk is considered to be limited. Substantially all of the Group\u2019s assets consisted of bank deposits. Credit risk The Group\u2019s credit risk is primarily associated with trade receivables. The Company, at times, may maintain balances at banks in excess of insurance limits provided by The Danish Guarantee Fund (Garantiformuen) and US Federal Deposit Insurance Corporation. The financial situation and ability of customers to pay trade receivables are regularly evaluated, with payment upon placement of an order required if ability-to-pay is evaluated to be low. Expected credit losses are estimated by grouping trade receivables by customer type and days past due. An estimated loss percentage is calculated based on historical credit losses and specific customer circumstances. Trade receivables are written off when there is no reasonable expectation of recovery. AS OF DECEMBER 31, 2022 Expected Trade DKK thousand credit loss rate receivables Expected loss Total Not due 0.1% 2,264 2 2,262 1 - 30 days overdue 0.3% 376 1 375 31 - 60 days overdue 0.0% 153 - 153 61 - 90 days overdue 0.0% - - - More than 90 days overdue 85.3% 265 226 39 As of December 31, 2022 3,058 229 2,829 AS OF DECEMBER 31, 2021 Expected Trade DKK thousand credit loss rate receivables Expected loss Total Not due 0.8% 2,941 24 2,917 1 - 30 days overdue 0.9% 1,626 14 1,612 31 - 60 days overdue 1.3% 472 6 466 61 - 90 days overdue 4.1% 291 12 279 More than 90 days overdue 30.7% 2,746 843 1,903 As of December 31, 2021 8,076 899 7,177 Liquidity risk In connection with BioPorto\u2019s ongoing financing of operations, efforts are made to ensure sufficient financial resources are available. BioPorto\u2019s cash and cash equivalents totaled DKK 81.8 million and DKK 45.5 million as of December 31, 2022 and December 31, 2021, respectively, cf. Note 1. Free funds are placed in bank deposits to maintain flexibility. Capital structure The Board of Directors and Management regularly assess whether the Group\u2019s capital structure properly serves the interests of the Group and its shareholders. 19. Commitments and contingencies The Company has a 401(k) plan established for its US-based employees whereby it makes a non-elective safe harbor contribution of 3% of eligible compensation. Contribution expenses totaled DKK 0.3 million for the year ended December 31, 2022 (DKK 0.3 million). All of the Company\u2019s existing and proposed diagnostic products are regulated by the FDA and similar regulatory bodies in other countries and/or regions. Most aspects of development, production, and marketing, including product testing, authorizations to market, labeling, promotion, manufacturing, and record keeping, are subject to regulatory review. After marketing or other applicable regulatory approval has been granted for its products, the Company must continue to comply with governmental regulations. Failure to comply with applicable requirements can lead to sanctions, including withdrawal of products from the market, recalls, refusal to authorize government contracts, product seizures, civil money penalties, injunctions, and criminal prosecution. From time-to-time the Company may become involved in legal proceedings or may be subject to claims arising in the ordinary course of its business. Although the results of litigation and claims cannot be predicted with certainty, the Company currently believes that the final outcome of these ordinary course matters will not have a material adverse effect on its business, operating results, financial condition or cash flows. Regardless of the outcome, litigation can have an adverse impact on the Company because of defense and settlement costs, diversion of management resources, and other factors. 20. Related parties BioPorto Group has no related parties with control over the Group and no related parties with significant influence other than key management personnel \u2013 mainly in the form of the Board of Directors and Executive Management. Board of Directors and Executive Management Christopher Lindop, Chairman John McDonough Dr. Michael Singer Jan Leth Christensen Don Hardison Peter M\u00f8rch Eriksen Anthony Paul Pare, CEO Neil Allan Goldman, Executive Vice President & Chief Financial Officer Group-owned companies BioPorto Diagnostics A/S, 2900 Hellerup, Denmark. Ownership: 100% BioPorto Diagnostics Inc., Needham, Massachusetts , USA. Ownership: 100% BioPorto Inc., Needham, Massachusetts, USA. Ownership: 100% Veterinary Diagnostics A/S, 2900 Hellerup, Denmark. Ownership: 100% Related party transactions The related party transactions during 2022 were as follows: \u2022 Ordinary management remuneration \u2022 Peter M\u00f8rch Eriksen earned an aggregate amount of DKK 300,000 for consulting services (via his wholly-owned legal entity, PME Holding ApS). 21. Subsequent event Several years ago, BioPorto established Veterinary Diagnostics A/S (\u201cVeterinary\u201d) as a wholly owned subsidiary associated with potential opportunities in that market that ultimately were not pursued. As part of the Company\u2019s present strategy and focus, and to save the costs of maintaining this separate legal entity, after December 31, 2022, BioPorto has closed Veterinary. Such closure does not impact any amounts recognized in either the Consolidated or the Parent\u2019s financial statements. ",
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"value": "1. Basis of reportingBasis of preparation The Company assessed its liquidity and capital resources and concluded that they are adequate to fund operations considering a twelve-month period from the date of this Annual Report, independent of the timing and potential marketing authorization of NGAL tests by the FDA in the US. The Company\u2019s assessment as to the adequacy of liquidity relies inter alia on assumptions and significant judgements (in addition to those matters discussed cf. Note 2) applied in the Company's budgets and forecasts as well as customary sensitivities, existing capital resources and assumptions concerning the timing, costs and resources required to undertake the Company\u2019s strategic priorities and tactical decisions, including the timing and potential marketing authorization of NGAL tests by the FDA in the US, commercialization activities for NGAL tests under CE Mark and Antibodies in Europe, supply chain management, and ongoing R&D, all of which under current circumstances remain difficult to predict. In the event that the Company\u2019s strategic priorities and tactical decisions, including the timing and potential marketing authorization of NGAL tests by the FDA in the US, commercialization activities for NGAL tests under CE Mark and Antibodies in Europe, and ongoing R&D are more positive than expected, the Company may choose to accelerate projects and/or increase spending, in which case the Company may be required or may choose to raise additional capital prior to the twelve month period after the date of this Annual Report. The accounting policies set out below have been used consistently with respect to the financial year and comparative figures. Certain comparative figures have been reclassified to conform to the current year presentation. ",
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"value": "The financial statements of the BioPorto Group are presented in accordance with the International Financial Reporting Standards (IFRS) as adopted by the European Union (EU) and additional Danish disclosure requirements for annual Reporting class D (listed) enterprises, cf. the Danish Statutory Order on Adoption of IFRS issued in pursuance of the Danish Financial Statements Act. ",
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"value": "The accompanying consolidated financial statements have been prepared on the basis that the Group will continue as a going concern, which contemplates continuity of operations, realization of assets, and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of the accompanying consolidated financial statements. As such, the accompanying consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets and their carrying amounts, or the amount and classification of liabilities that may result should the Group be unable to continue as a going concern. ",
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"value": "Applying materiality Significant items are presented individually in the financial statements as required by IAS 1. Items that are not individually significant but support the understanding of BioPorto\u2019s business model and performance in the reporting period are also presented in the financial statements. Currency The Group\u2019s consolidated financial statements are presented in Danish kroner (DKK), which is considered the primary currency of the Group\u2019s activities and the functional currency of both the parent company and its most significant subsidiary. Figures are rounded to the nearest DKK thousand unless otherwise stated. Standards and interpretations not yet in force As of the publishing of this Annual Report, several new or modified standards and interpretations have been issued by the IASB but which are not yet required to be implemented. Therefore, they have not yet been adopted by the Group and are not reflected in the consolidated financial statements. The new or modified standards and interpretations will be implemented when they become mandatory, and none are presently expected to have a material impact on the consolidated financial statements. Translation of foreign currency A functional currency is determined for each of the Group\u2019s reporting entities. The functional currency of the Parent Company is Danish kroner (DKK). Transactions denominated in currencies other than the functional currency are considered transactions denominated in foreign currencies. Upon initial recognition, transactions denominated in foreign currencies are translated to the functional currency at the exchange rates in effect on the transaction date. Differences arising between the exchange rates on the transaction date and the date of payment are recognized as financial income or expense. Receivables, payables, and other monetary items denominated in foreign currencies are translated at the exchange rates at the reporting date. The difference between the exchange rates at the reporting date and at the date at which the receivable or payable arose or the exchange rate in the latest consolidated financial statements is recognized as financial income or expenses. Upon recognition in the consolidated financial statements of entities with a functional currency other than the presentation currency (DKK), the income statement and statement of cash flows are translated at the exchange rates prevailing at the transaction date, and the statement of financial position items are translated at the exchange rates prevailing at the reporting date. Differences arising from the translation of the opening balance of equity of foreign entities at the exchange rates prevailing at the reporting date, and on translation of the income statement from the transaction date to the reporting date, are recognized in other comprehensive income and attributed to a separate translation reserve in equity. Incentive programs The Company has issued warrants (options) to Management and employees. Share-based incentive programs in which employees only have the option of choosing to subscribe for new shares in the parent Company (equity-settled share-based payment transactions) are measured at the equity instrument\u2019s fair value on the grant date and are recognized in the income statement over the vesting period. The counter entry for this is recognized directly in equity. The fair value per warrant is specified based on a Black-Scholes model as of the grant date and is not subsequently adjusted. Warrants restricted by vesting conditions are forfeited if the vesting conditions are not met. Issue costs associated with the exercise of warrants are recognized in equity. Statements of profit or loss and Statements of comprehensive income Revenue Revenue from contracts with customers comprises sale of goods, license fees, and royalty income. Revenue from the sale of goods is recognized at the point in time when control of the goods is transferred to the customer, which generally takes place upon shipment. Contracts generally do not provide customers with a right of return. License fees and royalty income are recognized when earned according to the terms of the respective agreements. Revenue from contracts with customers is measured at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods. Amounts disclosed as net revenue exclude discounts, VAT and other duties. The Group considers whether contracts include other promises that constitute separate performance obligations to which a portion of the transaction price needs to be allocated. In determining the transaction price, the Group considers the effects of variable consideration. No element of financing is deemed present. Discounts generally arise from sales transactions where the customer receives an immediate reduction in the selling price. Payment terms are generally net 30 days. Production costs Production costs include costs incurred to generate the revenue, including direct and indirect costs for raw materials and consumables, wages and salaries, freight and packaging material, rent and leasing, and depreciation of production equipment. Sales and marketing costs Sales and marketing costs include royalties and costs incurred for the marketing of goods sold during the year and for sales campaigns, etc. This includes costs related to sales and marketing staff, advertising, exhibitions and depreciation and amortization. Administrative costs Administrative costs include management and administration, including expenses for administrative staff, office premises, office expenses, and depreciation and amortization. Lease impairment Lease impairment is a non-cash charge to write-down the value of the Right-of-use asset for the Company\u2019s Needham, MA, USA lease, cf. Note 13. It is separately classified as a special item that the Company does not consider to be a part of its ordinary operations. Financial income and expenses Financial income and expenses include interest, capital gains and losses, transactions in foreign currencies, amortization of financial assets and liabilities, and additions, etc. Income tax Income tax comprises current tax and changes in deferred tax for the year. The tax expense associated with current year results is recognized in the income statement, and the tax expense relating to changes is recognized in equity or other comprehensive income is recognized in equity. To the extent the Group benefits from a deduction in the determination of taxable income due to share-based compensation, the tax effect of such programs is included in income tax. Balance sheets Development projects In accordance with IAS 38 Intangible Assets, intangible assets arising from development projects are recognized on the balance sheet when the development project is clearly defined and identifiable, the technical feasibility has been demonstrated, and adequate resources to complete the development work and market or use the project have been documented. It must be adequately demonstrated that future income from the development project will exceed the costs of production and development and costs used to sell and administer the product. Development costs concerning individual projects are only capitalized if there is adequate documentation that the future income from the individual projects will exceed not only the production, selling and administrative expenses, but also the actual development costs relating to the product. Rights and software Rights and software are measured at cost less accumulated depreciation and impairment. Cost comprises the purchase price as well as costs directly related to the purchase until the date on which the asset is ready for use, and any future minimum royalty payments to which the Company is bound, discounted back to present value, cf. Note 11. Assets are depreciated on a straight-line basis over their estimated useful lives based on the following assessment of the expected lives of the assets: Rights and software 3 - 10 years The basis of depreciation is cost less expected residual value at the end of the useful life. Depreciation methods, useful lives and residual values are reassessed annually. Depreciation is recognized in the income statement under sales and marketing costs and administrative costs. Property, plant, and equipment Property, plan, and equipment are measured at cost less accumulated depreciation and impairment losses. Cost comprises the purchase price and any costs directly attributable to the acquisition until the date when the asset is ready for use, cf. Note 12. Assets are depreciated on a straight-line basis over their estimated useful lives based on the following assessment of the expected lives of the assets: Property, plan, and equipment 3 - 5 years The basis of depreciation is cost less expected residual value at the end of the useful life. Depreciation methods, useful lives and residual values are reassessed annually. To the extent that depreciation is not reflected in the cost of inventories as production overhead, depreciation is recognized on the income statement under production costs, sales and marketing costs, research and development costs and administrative costs, respectively. Right-of-use assets The Company leases facilities in Hellerup, Denmark and Needham (Boston), Massachusetts, USA. Right-of-use assets are initially measured at the amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments. Lease liabilities are initially measured as the net present value of the future lease payments discounted by the incremental borrowing rate, cf. Note 13. The right-of-use asset is depreciated over the shorter of the asset's useful life or the lease term on a straight-line basis. Depreciation is recognized on the income statement under administrative costs. Deferred tax assets Deferred tax is measured using the balance sheet liability method on temporary differences between the carrying amount and tax base of assets and liabilities. However, no deferred tax is recognized on temporary differences regarding non-deductible goodwill or other items for which temporary differences, with the exception of acquisitions, have arisen at the acquisition date without affecting either the profit/loss for the year or the taxable income. If the tax base may be calculated according to several sets of tax regulations, deferred tax is measured in accordance with the regulations that apply to the use of the asset or settlement of the liability as planned by Management. Deferred tax assets, including the tax base of tax loss carry-forwards, are recognized under other non-current assets at the expected value of their utilization, either as an off-set against tax on future income or as an off-set against deferred tax liabilities within the same legal tax entity or jurisdiction (joint taxation), cf. Note 9. Deferred tax related to the elimination of unrealized intra-group profits and losses is adjusted upon consolidation. Deferred tax is measured based on the tax regulations and rates that, according to the rules in force at the balance sheet date, will apply at the time the deferred tax is expected to crystallize as current tax. Changes in deferred tax due to changes in the tax rate are recognized on the income statement. Impairment of assets The carrying amounts of other non-current assets are tested annually to determine whether there is any indication of impairment. If such an indication exists, the recoverable amount of the asset is calculated. The recoverable amount is the higher of an asset's fair value, less expected costs to sell and its value in use. An impairment loss is recognized when the carrying amount of an asset or a cash generating unit exceeds the recoverable amount of the asset or the cash generating unit. Impairment losses are recognized in the income statement as production costs, sales and distribution costs or administrative costs. Impairment of assets is reversed to the extent changes have occurred to the assumptions and estimates leading to the impairment. Impairment is only reversed to the extent the new carrying amount of an asset does not exceed the carrying amount the asset would have had net of depreciation, had the asset not been impaired, cf. Note 13. Deferred tax assets are reviewed annually and recognized to the extent that it is estimated to be probable that they will be utilized in the foreseeable future. Inventories, net Inventories are measured at the lower of first-in first-out (FIFO) cost or net realizable value. The cost of raw materials comprises the purchase price plus delivery costs. The cost of work in progress and finished goods comprises the cost of raw materials, direct and indirect labor, and production overhead. Production overhead comprises indirect material and labor costs, maintenance and depreciation of the property, plant and equipment used in the manufacturing process, allocations of rent, utilities and related items, and the cost of production management. The net realizable value of inventories is calculated as the selling price less costs of conversion and costs incurred to execute the sale, considering marketability, obsolescence, and expected losses, cf. Note 14. Trade receivables, net Trade receivables are measured at their transaction price, less an allowance for lifetime expected credit losses. Trade receivables are grouped based on business area and age to estimate credit losses. Trade receivables are written off when there is no reasonable expectation of recovery. Allowances for expected credit losses and write-offs are classified in sales and marketing costs, cf. Note 15. Taxes receivable Current taxes receivable are recognized on the balance sheet as calculated tax on the taxable income for the year, adjusted for tax on prior years\u2019 taxable income and for tax paid under the on-account tax scheme. Companies covered by the Danish tax credit scheme (Skattekreditordningen) may obtain payment of the base of losses originating from research and development expenses subject to a statutory limit of DKK 25 million. Prepayments Prepayments are measured at cost. Prepayments comprise expenditures that relate to subsequent periods. Treasury shares The cost and selling prices of treasury shares and dividends are recognized directly in equity. A capital reduction effected by the cancellation of treasury shares will lower the share capital by an amount equal to the nominal value of the shares. Issue costs Issue costs include legal fees, placement fees, and other costs associated with the issuing of new shares. Warrants Proceeds received from the exercise of warrants are reflected in equity, cf. Note 5. Lease liabilities The Group leases office space. Leases are recognized as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group, except for low-value assets or short-term assets where the lease term is 12 months or less. Short term leases and leases of low value are recognized as an expense on a straight-line basis over the lease term. Lease liabilities are initially recognized at the present value of future lease payments. Initial recognition of each lease is assessed individually to determine the probability of exercising any potential extension options. Options to extend a lease term is included in the calculation of the lease liability if it is reasonably certain that the extension option will be exercised. The lease liability is measured using a discount rate equal to the incremental borrowing rate. If a lease contract is modified, the lease liability is remeasured. Lease costs are accounted for as a single lease component. Variable service components invoiced separately are expensed as operational costs. Each lease payment is allocated between the liability and finance cost. The finance cost is recognized over the lease period to produce a constant periodic rate of interest on the remaining balance of the liability for each period, cf. Note 13. Tax payable Current tax payables are recognized on the balance sheet as calculated tax on the taxable income for the year, adjusted for tax on the prior years\u2019 taxable income and for tax paid under the on-account tax scheme. Other financial liabilities Debt to banks is recognized at the raising of a loan at fair value less transaction costs. In the subsequent periods, financial liabilities are measured at amortized cost, applying the \u201ceffective interest rate method\u201d, to the extent that the difference between the proceeds and the nominal value is recognized on the income statement under financial expenses over the term of the loan. Other liabilities are measured at amortized cost. Financial ratios Earnings per share (EPS) and diluted earnings per share (DEPS) are calculated in accordance with IAS 33. Financial ratios have been calculated in accordance with the guidelines from the Danish Society of Financial Analysts. See also \u201cNon-IFRS financial measure\u201d. The ratios listed in the key figures and ratios section were calculated as follows: Revenue growth (Revenue year 1 - Revenue year 0) x 100 Revenue year 0 Gross margin Gross profit x 100 Net revenue Equity ratio Equity, closing x 100 Total liabilities, closing Net asset value per Capital and reserves, closing share at year end No. of shares, closing Provision for inventory write-downs The Provision for inventory write-downs reflects management\u2019s estimates of the Group\u2019s loss expectations, determined on the basis of past experience and historical and projected trends for the related items. Cf. Note 14. Impairment of non-current assets Non-current assets include property, plant and equipment, intangible assets, right-of-use assets, and other financial assets. Management reviews the carrying amounts of non-current assets held and in use and available-for-sale assets on a regular basis and whenever events or circumstances make such review necessary. The recoverable value of property, plant and equipment and intangible assets is evaluated using criteria that are consistent with the requirements of IAS 36. Cf. Note 13. Warrant plans The measurement of warrant plans at fair value requires the formulation of specific assumptions, the most significant of which include the value of the underlying shares on the valuation date and the expected volatility of the price/value of the underlying shares. Cf. Note 5. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-33-3": {
"value": "Currency The Group\u2019s consolidated financial statements are presented in Danish kroner (DKK), which is considered the primary currency of the Group\u2019s activities and the functional currency of both the parent company and its most significant subsidiary. Figures are rounded to the nearest DKK thousand unless otherwise stated. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-34-2": {
"value": "Basis of consolidation The consolidated financial statements are prepared as a consolidation of the financial statements of the Parent Company, BioPorto A/S, and its subsidiaries in accordance with the Group\u2019s accounting policies. All intra-group income, expenses, shareholdings, balances, and dividends are eliminated on consolidation. The accounting items of subsidiaries are included in full in the consolidated financial statements. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-35-2": {
"value": "Implementation of new and amended standards and interpretations All new and amended Standards (IFRS/IAS) and the new Interpretations (IFRIC) issued by IASB and adopted by EU effective as of January 1, 2022 have been adopted by the BioPorto Group. The BioPorto Group has adopted the following revised standards and interpretations: \u2022 Amendments to IFRS 3, IAS 16, and IAS 37 \u2022 Annual improvements to IFRS 1, IFRS 9, and IFRS 16 These amendments to IFRS standards did not have a material impact on the consolidated financial statements. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-35-3": {
"value": "Implementation of new and amended standards and interpretations All new and amended Standards (IFRS/IAS) and the new Interpretations (IFRIC) issued by IASB and adopted by EU effective as of January 1, 2022 have been adopted by the BioPorto Group. The BioPorto Group has adopted the following revised standards and interpretations: \u2022 Amendments to IFRS 3, IAS 16, and IAS 37 \u2022 Annual improvements to IFRS 1, IFRS 9, and IFRS 16 These amendments to IFRS standards did not have a material impact on the consolidated financial statements. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-39-3": {
"value": "Translation of foreign currency A functional currency is determined for each of the Group\u2019s reporting entities. The functional currency of the Parent Company is Danish kroner (DKK). Transactions denominated in currencies other than the functional currency are considered transactions denominated in foreign currencies. Upon initial recognition, transactions denominated in foreign currencies are translated to the functional currency at the exchange rates in effect on the transaction date. Differences arising between the exchange rates on the transaction date and the date of payment are recognized as financial income or expense. Receivables, payables, and other monetary items denominated in foreign currencies are translated at the exchange rates at the reporting date. The difference between the exchange rates at the reporting date and at the date at which the receivable or payable arose or the exchange rate in the latest consolidated financial statements is recognized as financial income or expenses. Upon recognition in the consolidated financial statements of entities with a functional currency other than the presentation currency (DKK), the income statement and statement of cash flows are translated at the exchange rates prevailing at the transaction date, and the statement of financial position items are translated at the exchange rates prevailing at the reporting date. Differences arising from the translation of the opening balance of equity of foreign entities at the exchange rates prevailing at the reporting date, and on translation of the income statement from the transaction date to the reporting date, are recognized in other comprehensive income and attributed to a separate translation reserve in equity. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-40-3": {
"value": "Incentive programs The Company has issued warrants (options) to Management and employees. Share-based incentive programs in which employees only have the option of choosing to subscribe for new shares in the parent Company (equity-settled share-based payment transactions) are measured at the equity instrument\u2019s fair value on the grant date and are recognized in the income statement over the vesting period. The counter entry for this is recognized directly in equity. The fair value per warrant is specified based on a Black-Scholes model as of the grant date and is not subsequently adjusted. Warrants restricted by vesting conditions are forfeited if the vesting conditions are not met. Issue costs associated with the exercise of warrants are recognized in equity. Warrants Proceeds received from the exercise of warrants are reflected in equity, cf. Note 5. Warrant plans The measurement of warrant plans at fair value requires the formulation of specific assumptions, the most significant of which include the value of the underlying shares on the valuation date and the expected volatility of the price/value of the underlying shares. Cf. Note 5. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-41-2": {
"value": "Segment information The BioPorto Group does not prepare segment reporting internally and therefore only reports one operating segment externally. The geographic distribution of revenue and revenue from major customers is presented in Note 3 to the consolidated financial statements. 42% of non-current assets were located in Denmark (46% in 2021). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-42-3": {
"value": "Statements of profit or loss and Statements of comprehensive income Revenue Revenue from contracts with customers comprises sale of goods, license fees, and royalty income. Revenue from the sale of goods is recognized at the point in time when control of the goods is transferred to the customer, which generally takes place upon shipment. Contracts generally do not provide customers with a right of return. License fees and royalty income are recognized when earned according to the terms of the respective agreements. Revenue from contracts with customers is measured at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods. Amounts disclosed as net revenue exclude discounts, VAT and other duties. The Group considers whether contracts include other promises that constitute separate performance obligations to which a portion of the transaction price needs to be allocated. In determining the transaction price, the Group considers the effects of variable consideration. No element of financing is deemed present. Discounts generally arise from sales transactions where the customer receives an immediate reduction in the selling price. Payment terms are generally net 30 days. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-44-3": {
"value": "Production costs Production costs include costs incurred to generate the revenue, including direct and indirect costs for raw materials and consumables, wages and salaries, freight and packaging material, rent and leasing, and depreciation of production equipment. Sales and marketing costs Sales and marketing costs include royalties and costs incurred for the marketing of goods sold during the year and for sales campaigns, etc. This includes costs related to sales and marketing staff, advertising, exhibitions and depreciation and amortization. Administrative costs Administrative costs include management and administration, including expenses for administrative staff, office premises, office expenses, and depreciation and amortization. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-46-2": {
"value": "Research and development costs Research and development costs include wages and salaries, laboratory materials, patent costs, clinical studies, rent, leasing, depreciation and amortization, and other costs relating to the Group\u2019s research and development activities. 6. Amortization and depreciation The following tables reflect the amortization and depreciation of the respective asset class and the classification of such expenses in the consolidated statements of profit or loss. RIGHTS AND SOFTWARE 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Intangible assets 347 335 Total amortization 347 335 Classification of amortization: Production costs 66 40 Sales and marketing costs 138 139 Research and development costs 66 40 Administrative costs 77 116 Total amortization 347 335 PROPERTY, PLANT AND EQUIPMENT 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Property, plant and equipment 784 719 Total depreciation 784 719 Classification of depreciation: Production costs 172 114 Sales and marketing costs 111 163 Research and development costs 367 369 Administrative costs 134 73 Total depreciation 784 719 RIGHT-OF-USE ASSETS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Right-of-use assets 2,834 3,275 Total depreciation 2,834 3,275 Classification of depreciation: Sales and marketing costs 1,162 1,447 Administrative costs 1,672 1,828 Total depreciation 2,834 3,275 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-46-3": {
"value": "Research and development costs Research and development costs include wages and salaries, laboratory materials, patent costs, clinical studies, rent, leasing, depreciation and amortization, and other costs relating to the Group\u2019s research and development activities. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-48-3": {
"value": "Lease impairment Lease impairment is a non-cash charge to write-down the value of the Right-of-use asset for the Company\u2019s Needham, MA, USA lease, cf. Note 13. It is separately classified as a special item that the Company does not consider to be a part of its ordinary operations. Impairment of assets The carrying amounts of other non-current assets are tested annually to determine whether there is any indication of impairment. If such an indication exists, the recoverable amount of the asset is calculated. The recoverable amount is the higher of an asset's fair value, less expected costs to sell and its value in use. An impairment loss is recognized when the carrying amount of an asset or a cash generating unit exceeds the recoverable amount of the asset or the cash generating unit. Impairment losses are recognized in the income statement as production costs, sales and distribution costs or administrative costs. Impairment of assets is reversed to the extent changes have occurred to the assumptions and estimates leading to the impairment. Impairment is only reversed to the extent the new carrying amount of an asset does not exceed the carrying amount the asset would have had net of depreciation, had the asset not been impaired, cf. Note 13. Deferred tax assets are reviewed annually and recognized to the extent that it is estimated to be probable that they will be utilized in the foreseeable future. Impairment of non-current assets Non-current assets include property, plant and equipment, intangible assets, right-of-use assets, and other financial assets. Management reviews the carrying amounts of non-current assets held and in use and available-for-sale assets on a regular basis and whenever events or circumstances make such review necessary. The recoverable value of property, plant and equipment and intangible assets is evaluated using criteria that are consistent with the requirements of IAS 36. Cf. Note 13. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-49-3": {
"value": "Financial income and expenses Financial income and expenses include interest, capital gains and losses, transactions in foreign currencies, amortization of financial assets and liabilities, and additions, etc. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-50-3": {
"value": "Income tax Income tax comprises current tax and changes in deferred tax for the year. The tax expense associated with current year results is recognized in the income statement, and the tax expense relating to changes is recognized in equity or other comprehensive income is recognized in equity. To the extent the Group benefits from a deduction in the determination of taxable income due to share-based compensation, the tax effect of such programs is included in income tax. Tax payable Current tax payables are recognized on the balance sheet as calculated tax on the taxable income for the year, adjusted for tax on the prior years\u2019 taxable income and for tax paid under the on-account tax scheme. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-51-3": {
"value": "Balance sheets Development projects In accordance with IAS 38 Intangible Assets, intangible assets arising from development projects are recognized on the balance sheet when the development project is clearly defined and identifiable, the technical feasibility has been demonstrated, and adequate resources to complete the development work and market or use the project have been documented. It must be adequately demonstrated that future income from the development project will exceed the costs of production and development and costs used to sell and administer the product. Development costs concerning individual projects are only capitalized if there is adequate documentation that the future income from the individual projects will exceed not only the production, selling and administrative expenses, but also the actual development costs relating to the product. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-52-3": {
"value": "Rights and software Rights and software are measured at cost less accumulated depreciation and impairment. Cost comprises the purchase price as well as costs directly related to the purchase until the date on which the asset is ready for use, and any future minimum royalty payments to which the Company is bound, discounted back to present value, cf. Note 11. Assets are depreciated on a straight-line basis over their estimated useful lives based on the following assessment of the expected lives of the assets: Rights and software 3 - 10 years The basis of depreciation is cost less expected residual value at the end of the useful life. Depreciation methods, useful lives and residual values are reassessed annually. Depreciation is recognized in the income statement under sales and marketing costs and administrative costs. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-53-3": {
"value": "Property, plant, and equipment Property, plan, and equipment are measured at cost less accumulated depreciation and impairment losses. Cost comprises the purchase price and any costs directly attributable to the acquisition until the date when the asset is ready for use, cf. Note 12. Assets are depreciated on a straight-line basis over their estimated useful lives based on the following assessment of the expected lives of the assets: Property, plan, and equipment 3 - 5 years The basis of depreciation is cost less expected residual value at the end of the useful life. Depreciation methods, useful lives and residual values are reassessed annually. To the extent that depreciation is not reflected in the cost of inventories as production overhead, depreciation is recognized on the income statement under production costs, sales and marketing costs, research and development costs and administrative costs, respectively. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-54-3": {
"value": "Right-of-use assets The Company leases facilities in Hellerup, Denmark and Needham (Boston), Massachusetts, USA. Right-of-use assets are initially measured at the amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments. Lease liabilities are initially measured as the net present value of the future lease payments discounted by the incremental borrowing rate, cf. Note 13. The right-of-use asset is depreciated over the shorter of the asset's useful life or the lease term on a straight-line basis. Depreciation is recognized on the income statement under administrative costs. Lease liabilities The Group leases office space. Leases are recognized as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group, except for low-value assets or short-term assets where the lease term is 12 months or less. Short term leases and leases of low value are recognized as an expense on a straight-line basis over the lease term. Lease liabilities are initially recognized at the present value of future lease payments. Initial recognition of each lease is assessed individually to determine the probability of exercising any potential extension options. Options to extend a lease term is included in the calculation of the lease liability if it is reasonably certain that the extension option will be exercised. The lease liability is measured using a discount rate equal to the incremental borrowing rate. If a lease contract is modified, the lease liability is remeasured. Lease costs are accounted for as a single lease component. Variable service components invoiced separately are expensed as operational costs. Each lease payment is allocated between the liability and finance cost. The finance cost is recognized over the lease period to produce a constant periodic rate of interest on the remaining balance of the liability for each period, cf. Note 13. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-55-3": {
"value": "Deferred tax assets Deferred tax is measured using the balance sheet liability method on temporary differences between the carrying amount and tax base of assets and liabilities. However, no deferred tax is recognized on temporary differences regarding non-deductible goodwill or other items for which temporary differences, with the exception of acquisitions, have arisen at the acquisition date without affecting either the profit/loss for the year or the taxable income. If the tax base may be calculated according to several sets of tax regulations, deferred tax is measured in accordance with the regulations that apply to the use of the asset or settlement of the liability as planned by Management. Deferred tax assets, including the tax base of tax loss carry-forwards, are recognized under other non-current assets at the expected value of their utilization, either as an off-set against tax on future income or as an off-set against deferred tax liabilities within the same legal tax entity or jurisdiction (joint taxation), cf. Note 9. Deferred tax related to the elimination of unrealized intra-group profits and losses is adjusted upon consolidation. Deferred tax is measured based on the tax regulations and rates that, according to the rules in force at the balance sheet date, will apply at the time the deferred tax is expected to crystallize as current tax. Changes in deferred tax due to changes in the tax rate are recognized on the income statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-58-3": {
"value": "Inventories, net Inventories are measured at the lower of first-in first-out (FIFO) cost or net realizable value. The cost of raw materials comprises the purchase price plus delivery costs. The cost of work in progress and finished goods comprises the cost of raw materials, direct and indirect labor, and production overhead. Production overhead comprises indirect material and labor costs, maintenance and depreciation of the property, plant and equipment used in the manufacturing process, allocations of rent, utilities and related items, and the cost of production management. The net realizable value of inventories is calculated as the selling price less costs of conversion and costs incurred to execute the sale, considering marketability, obsolescence, and expected losses, cf. Note 14. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-59-3": {
"value": "Trade receivables, net Trade receivables are measured at their transaction price, less an allowance for lifetime expected credit losses. Trade receivables are grouped based on business area and age to estimate credit losses. Trade receivables are written off when there is no reasonable expectation of recovery. Allowances for expected credit losses and write-offs are classified in sales and marketing costs, cf. Note 15. Prepayments Prepayments are measured at cost. Prepayments comprise expenditures that relate to subsequent periods. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-60-3": {
"value": "Taxes receivable Current taxes receivable are recognized on the balance sheet as calculated tax on the taxable income for the year, adjusted for tax on prior years\u2019 taxable income and for tax paid under the on-account tax scheme. Companies covered by the Danish tax credit scheme (Skattekreditordningen) may obtain payment of the base of losses originating from research and development expenses subject to a statutory limit of DKK 25 million. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-62-3": {
"value": "Treasury shares The cost and selling prices of treasury shares and dividends are recognized directly in equity. A capital reduction effected by the cancellation of treasury shares will lower the share capital by an amount equal to the nominal value of the shares. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-3": {
"value": "Issue costs Issue costs include legal fees, placement fees, and other costs associated with the issuing of new shares. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-68-3": {
"value": "Other financial liabilities Debt to banks is recognized at the raising of a loan at fair value less transaction costs. In the subsequent periods, financial liabilities are measured at amortized cost, applying the \u201ceffective interest rate method\u201d, to the extent that the difference between the proceeds and the nominal value is recognized on the income statement under financial expenses over the term of the loan. Other liabilities are measured at amortized cost. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-69-2": {
"value": "Cash flow statement The cash flow statement is presented according to the indirect method and cash flows from operating, investing, and financing activities for the year, the year's changes in cash and cash equivalents as well as the Company's cash and cash equivalents at the beginning and end of the year. Cash flows from operating activities are calculated as EBIT adjusted for non-cash operating items, working capital changes, financial income, financial expenses, establishment cost (subsidiaries), and income taxes paid. Cash flows for investing activities comprise acquisitions and disposals of intangible assets, property, plant and equipment and financial assets. Cash flows from financing activities comprise changes in the size or composition of the share capital of BioPorto A/S and related costs, the raising of loans, repayment of interest-bearing debt, and payment of dividends to shareholders. Cash and cash equivalents comprise cash at bank and in hand. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-70-3": {
"value": "Financial ratios Earnings per share (EPS) and diluted earnings per share (DEPS) are calculated in accordance with IAS 33. Financial ratios have been calculated in accordance with the guidelines from the Danish Society of Financial Analysts. See also \u201cNon-IFRS financial measure\u201d. The ratios listed in the key figures and ratios section were calculated as follows: Revenue growth (Revenue year 1 - Revenue year 0) x 100 Revenue year 0 Gross margin Gross profit x 100 Net revenue Equity ratio Equity, closing x 100 Total liabilities, closing Net asset value per Capital and reserves, closing share at year end No. of shares, closing ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-71-2": {
"value": "2. Significant accounting estimates and judgements The calculation of the carrying amounts of certain assets and liabilities requires an estimate of how future events will affect the value of such assets and liabilities at the balance sheet date. Estimates material to financial reporting are made in the calculation of, inter alia, development costs, incentive schemes, right-of-use assets, inventories, accounts receivable, and deferred taxes. The estimates made are based on assumptions that Management finds reasonable given the circumstances, but which are inherently uncertain and unpredictable. The assumptions may be incomplete or imprecise and unexpected events or circumstances may arise. In addition, the Company is subject to risks and uncertainties that may cause actual results to deviate from the estimates. Such estimates comprise judgements made on the basis of the most recent information available at the reporting date. It may be necessary to change previous estimates as a result of changes to the assumptions on which the estimates were based or due to supplementary information, additional experience, or subsequent events. Similarly, the value of assets and liabilities often depends on future events that are uncertain. In that connection, it is necessary to set out e.g., a course of events that reflects Management\u2019s assessment of the probable course of events. The preparation of financial statements in accordance with IFRS requires the use of estimates for some material amounts. In addition, the Group\u2019s management is required to make judgements and assumptions as to how the Group\u2019s accounting policies should be applied in certain areas. The process of drafting financial statements involves the use of estimates and assumptions, and the application of judgement, about future events. These estimates represent the Company\u2019s assessment on the date of the financial statements. However, because of their very nature, each of these factors could produce material changes in balance sheet amounts in future years. Estimates are updated on an on-going basis by the Group\u2019s management and are based on past experience, other known factors, and the occurrence of future events that are reasonably expected to take place. Special care is used in this area in view of the high level of uncertainty that characterizes the macroeconomic context. The main items affected by estimates are reviewed below. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-72-2": {
"value": "Allowance for doubtful accounts The Allowance for doubtful accounts reflects management\u2019s estimates about losses that could be incurred in the portfolio of accounts receivable from end customers and from the indirect distribution network (independent distributors). The allowance for doubtful accounts\u2019 estimate is based on the expected credit loss (ECL) model calculated as the difference between the contractual cash flows due and the cash flows the Group expects to receive, determined on the basis of past experience for similar receivables, the current and historical past due percentages, losses and collections, and monitoring of credit quality, considering current conditions and assumptions concerning future economic conditions. Cf. Note 18. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-74-3": {
"value": "Provision for inventory write-downs The Provision for inventory write-downs reflects management\u2019s estimates of the Group\u2019s loss expectations, determined on the basis of past experience and historical and projected trends for the related items. Cf. Note 14. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-77-2": {
"value": "3. Business area reporting 2022 2021 GEOGRAPHIC DISTRIBUTION Jan 1 - Dec 31 Jan 1 - Dec 31 DKK Thousand Europe 10,090 7,708 North America 14,953 13,451 Asia 3,919 3,065 Other regions 7 30 Revenue 28,969 24,254 PRODUCT GROUPS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK Thousand NGAL tests 14,857 12,351 Antibodies 12,033 9,291 ELISA kits 1,836 2,548 Royalty and other revenue 243 64 Revenue 28,969 24,254 Two customers with revenues of DKK 3.6 million and DKK 3.1 million, respectively, each represented 10% or more of BioPorto\u2019s revenue in 2022. One customer with revenue of DKK 3.2 million represented 10% or more of BioPorto\u2019s revenue in 2021. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-78-2": {
"value": "4. Staff costs 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Wages and salaries 54,411 40,378 Defined contribution pension plans 2,159 2,455 Share-based compensation expenses 7,556 (966) Other social security costs 2,709 1,798 Other staff costs 378 659 Staff costs 67,213 44,324 Average number of employees 32 29 SPECIFICATION OF STAFF COSTS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Production costs 5,336 2,904 Sales and marketing costs 13,973 12,298 Research and development costs 17,239 12,950 Administrative costs 30,665 16,172 Staff costs 67,213 44,324 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-79-2": {
"value": "REMUNERATION FOR KEY MANAGEMENT PERSONNEL 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Board of Directors Remuneration 4,161 1,915 Board of Directors, Total 4,161 1,915 (1)Executive ManagementSalary 6,359 4,093 (2)Bonus4,529 1,873 LTI bonus - (1,398) Contribution based pension 124 591 Other employee benefits 920 297 Remuneration, total 11,932 5,456 Share-based compensation expenses 4,842 (1,230) Executive Management, Total 16,774 4,226 Other Corporate Management Salary 12,422 11,208 Bonus 6,067 3,690 LTI bonus - (699) Contribution based pension 517 658 Other employee benefits 1,428 568 Remuneration, total 20,434 15,425 Share-based compensation expenses 2,702 (45) Other Corporate Management, Total 23,136 15,380 Remuneration for key management personnel 44,071 21,521 (1) The remuneration for the Board of Directors and Executive Management is further described in the Remuneration Report for 2022. (2) Bonus consists of annual cash bonus. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-80-2": {
"value": "5. Share-based compensation For the purpose of motivating and retaining Management and key staff and aligning their interests with those of its shareholders, BioPorto A/S uses warrants as an incentive scheme. The arrangements, which are exercised by the issuance of new shares (equity-settled share-based payment transaction), entitle the recipient to subscribe for new shares in the parent Company at a price defined on the date of grant. For the years ended December 31, 2022 and December 31, 2021, share-based compensation totaled an expense of DKK 7.6 million and recovery of DKK 1.0 million, respectively. These amounts reflect the impact of DKK 0.3 million and DKK 3.8 million, respectively, of non-cash equity compensation recoveries related to forfeited warrants. The Board established warrant programs in 2022 pursuant to the authorization in section 18 a of the Articles of Association. Each warrant granted in 2022 vests over a four-year service period, includes conditions on claw-back in case of e.g., erroneous financial information and provisions on accelerated vesting in case of e.g., a takeover bid and/or business combinations, and provides the holder the right to subscribe for one share in BioPorto: Detailed terms of the new and existing warrants, including applicable vesting schedules, can be found in the Articles of Association on www.bioporto.com under Investor Relations> Governance> Company Articles. At the end of 2022, a total of 14,982,500 warrants were outstanding, corresponding to 4.5% of the issued and outstanding nominal capital stock. Warrant terms are included in the Company\u2019s Articles of Association, which can be found at www.bioporto.com. Upon vesting, each warrant entitles the recipient to subscribe for one share in BioPorto A/S. Overview of exercise periods August 2018 August 20, 2021 to August 19, 2023 December 2018 December 20, 2021 to December 19, 2023 April 2019 April 16, 2021 to April 15, 2024 August 2019 August 16, 2021 to August 15, 2024 December 2019 December 30, 2021 to December 29, 2024 May 2020 May 11, 2022 to May 10, 2025 February 2021 February 11, 2023 to February 10, 2026 December 2021 December 28, 2022 to September 28, 2026 May 2022 May 5, 2023 to May 5, 2027 December 2022 December 8, 2023 to December 8, 2027 Overview of 2022 and 2021 warrant activity 2022 Activity Outstanding Outstanding Exercisable at January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 August 2018 2,100,000 - - (400,000) (1,700,000) - - December 2018 1,800,000 - - - (1,800,000) - - April 2019 1,350,000 - - - (1,350,000) - - August 2019 1,250,000 - - - - 1,250,000 1,250,000 December 2019 250,000 - - - (250,000) - - May 2020 1,350,000 - - - (350,000) 1,000,000 1,000,000 February 2021 350,000 - - - - 350,000 - December 2021 12,150,000 - - - (1,237,500) 10,912,500 2,900,000 May 2022 - 270,000 - - - 270,000 - December 2022 - 1,200,000 - - - 1,200,000 - Total 20,600,000 1,470,000 - (400,000) (6,687,500) 14,982,500 5,150,000 2022 Activity Outstanding Outstanding Exercisable at January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 Executive Management 8,400,000 - - - - 8,400,000 2,100,000 Management 5,700,000 1,470,000 - (687,500) 6,482,500 3,050,000 Other employees 6,500,000 - - (400,000) (6,000,000) 100,000 - Total 20,600,000 1,470,000 - (400,000) (6,687,500) 14,982,500 5,150,000 2021 Activity Outstanding Outstanding Exercisable at January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 April 2016 2,432,500 - (1,172,500) (1,260,000) - - - June 2018 900,000 - - - (900,000) - - August 2018 4,100,000 - - - (2,000,000) 2,100,000 - December 2018 2,500,000 - - - (700,000) 1,800,000 - April 2019 5,100,000 - - - (3,750,000) 1,350,000 - August 2019 1,250,000 - - - - 1,250,000 1,250,000 December 2019 250,000 - - - - 250,000 250,000 May 2020 2,150,000 - - - (800,000) 1,350,000 - February 2021 - 350,000 - - - 350,000 - December 2021 - 12,150,000 - - - 12,150,000 - Total 18,682,500 12,500,000 (1,172,500) (1,260,000) (8,150,000) 20,600,000 1,500,000 2021 Activity Outstanding Outstanding Exercisable at January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 Executive Management 5,760,000 8,400,000 - (910,000) - 8,400,000 - Management 9,850,000 3,450,000 - - (7,850,000) 5,700,000 1,250,000 Other employees 3,072,500 650,000 (1,172,500) (350,000) (300,000) 6,500,000 250,000 Total 18,682,500 12,500,000 (1,172,500) (1,260,000) (8,150,000) 20,600,000 1,500,000 Specifications of Black-Scholes model parameters Aug 2018 Dec 2018 Apr 2019 Aug 2019 Dec 2019 May 2020 Feb 2021 Dec 2021 May 2022 Dec 2022 Exercise price (DKK) 2.28 2.47 2.54 1.70 1.67 1.48 6.11 2.47 1.28 2.55 Expected volatility rate 37.3% 50.1% 47.3% 47.2% 50.1% 63.5% 61.8% 72.1% 75.4% 73.1% Expected vesting period 36 24 24 24 24 24 24 27 27 27 (months) Expected dividend yield - - - - - - - - - - per share Risk-free interest rate -0.58% -0.51% -0.60% -0.87% -0.69% -0.60% -0.58% -0.58% -0.50% 2.11% p.a. Fair value at grant (DKK 2,868 2,561 5,151 1,102 197 2,005 715 12,685 149 1,317 thousand) All share-based compensation is recognized in the Consolidated Statements of Profit or Loss based on their grant date fair values. Using this model, fair value is calculated based on assumptions with respect to (i) the fair value of the Company\u2019s common stock on the grant date; (ii) expected volatility of the Company\u2019s common stock price, (iii) the periods of time over which the grantees are expected to hold their warrants prior to exercise (expected term), (iv) expected dividend yield on the Company\u2019s common stock, and (v) risk-free interest rates. The grant date fair value of share options is estimated using the Black-Scholes option valuation model. The fair value of warrants are determined on the date of grant. The expected volatility is calculated based on historical data of the Company\u2019s common stock. The expected dividend yield per share is zero as the Company has never paid dividends and does not currently anticipate paying any in the foreseeable future. Risk-free interest rates are based on quoted Danish rates for securities with maturities approximating the warrant\u2019s expected term. The expected term of warrants granted is determined using the weighted average vesting period of the warrant. Stock based compensation is reduced for actual forfeitures in the period in which the forfeiture occurs and generally recognized on a straight-line basis over the service period of the grant. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-83-3": {
"value": "6. Amortization and depreciation The following tables reflect the amortization and depreciation of the respective asset class and the classification of such expenses in the consolidated statements of profit or loss. RIGHTS AND SOFTWARE 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Intangible assets 347 335 Total amortization 347 335 Classification of amortization: Production costs 66 40 Sales and marketing costs 138 139 Research and development costs 66 40 Administrative costs 77 116 Total amortization 347 335 PROPERTY, PLANT AND EQUIPMENT 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Property, plant and equipment 784 719 Total depreciation 784 719 Classification of depreciation: Production costs 172 114 Sales and marketing costs 111 163 Research and development costs 367 369 Administrative costs 134 73 Total depreciation 784 719 RIGHT-OF-USE ASSETS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Right-of-use assets 2,834 3,275 Total depreciation 2,834 3,275 Classification of depreciation: Sales and marketing costs 1,162 1,447 Administrative costs 1,672 1,828 Total depreciation 2,834 3,275 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-83-4": {
"value": "6. Amortization and depreciation The following tables reflect the amortization and depreciation of the respective asset class and the classification of such expenses in the consolidated statements of profit or loss. RIGHTS AND SOFTWARE 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Intangible assets 347 335 Total amortization 347 335 Classification of amortization: Production costs 66 40 Sales and marketing costs 138 139 Research and development costs 66 40 Administrative costs 77 116 Total amortization 347 335 PROPERTY, PLANT AND EQUIPMENT 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Property, plant and equipment 784 719 Total depreciation 784 719 Classification of depreciation: Production costs 172 114 Sales and marketing costs 111 163 Research and development costs 367 369 Administrative costs 134 73 Total depreciation 784 719 RIGHT-OF-USE ASSETS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Right-of-use assets 2,834 3,275 Total depreciation 2,834 3,275 Classification of depreciation: Sales and marketing costs 1,162 1,447 Administrative costs 1,672 1,828 Total depreciation 2,834 3,275 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-85-2": {
"value": "7. Fees to auditors On November 23, 2022, the Company held an Extraordinary General Meeting where Deloitte Statsautoriseret Revisionspartnerselskab (\u201cDeloitte\u201d) was elected as the Company\u2019s new auditor. Prior to that date, the Company\u2019s predecessor auditor, PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab (\u201cPWC\u201d) performed the related services for the Company. Other services \u2013 Deloitte includes fees for various accounting discussions. BREAKDOWN OF FEES 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Fees for statutory audit - Deloitte 100 - Fees for statutory audit - PWC 311 589 Total audit fees 411 589 Tax advisory services - PWC 227 200 Other services - Deloitte 60 - Other services - PWC 36 42 Total non-audit fees 323 242 Total fees to auditors 734 831 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-86-2": {
"value": "8. Financial income and expenses FINANCIAL INCOME 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Interest income from bank 44 - Interest income from financial assets measured at amortized cost 44 - Net foreign exchange gains 1,141 2,461 Total financial income 1,185 2,461 FINANCIAL EXPENSES 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Interest expenses, other liabilities 348 284 Interest expenses, lease liabilities 740 628 Interest expenses on financial liabilities measured at amortized cost 1,088 912 Other financial expenses 117 134 Total financial expenses 1,205 1,046 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-86-3": {
"value": "8. Financial income and expenses FINANCIAL INCOME 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Interest income from bank 44 - Interest income from financial assets measured at amortized cost 44 - Net foreign exchange gains 1,141 2,461 Total financial income 1,185 2,461 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-87-3": {
"value": "FINANCIAL EXPENSES 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Interest expenses, other liabilities 348 284 Interest expenses, lease liabilities 740 628 Interest expenses on financial liabilities measured at amortized cost 1,088 912 Other financial expenses 117 134 Total financial expenses 1,205 1,046 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-88-2": {
"value": "9. Taxes The Group has a deferred tax asset. However, Management has found that it is not sufficiently probable that the tax asset can be utilized in the foreseeable future. Therefore, tax assets have not been recognized on the balance sheet, cf. Note 1. The tax asset is of indefinite duration. The gross value of the tax asset prior to the valuation allowance was DKK 88.8 million as of December 31, 2022 (DKK 76.8 million). Taxes receivable represent refunds anticipated within the next twelve months for payments in excess of previous US federal tax liabilities and tax credits held by its Danish entities associated with the Company\u2019s investment in research and development. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-89-2": {
"value": "DEFERRED TAX ASSETS NOT RECOGNISED IN THE BALANCE SHEET 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Intangible assets 828 751 Property, plant and equipment 1,157 1,026 Right-of-use assets (644) (1,012) Current assets 358 416 Leasing liabilities 681 1,024 Tax loss carryforwards 86,397 74,564 Deferred tax at December 31 88,777 76,769 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-90-2": {
"value": "As a result of the net loss of BioPorto\u2019s Danish entities, they do not incur income taxes in Denmark and have an effective tax rate of 0%. BioPorto A/S receives a refundable tax credit for research and development activities which is recognized in the consolidated financial statements. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-91-2": {
"value": "10. Loss per share 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand (except where noted) Loss for the period (75,923) (57,113) BioPorto Group's share of loss (75,923) (57,113) Weighted average number of shares (in thousand) 318,554 267,436 Weighted average number of treasury shares (in thousand) (13) (13) Weighted average number of shares in circulation \u2013 basic and diluted (in thousand) 318,541 267,423 Loss per share (EPS) basic and diluted, DKK (0.24) (0.21) Warrants outstanding were not included in the calculation of loss per share because the effect would have been anti-dilutive. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-92-2": {
"value": "11. Rights and software 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Cost at January 1 3,005 2,773 Additions during the period 64 259 Transfer - (27) Cost at end of period 3,069 3,005 Accumulated depreciation at January 1 1,956 1,621 Depreciation expense during the period 347 335 Accumulated depreciation at end of period 2,303 1,956 Carrying amount at end of period 766 1,049 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-92-3": {
"value": "11. Rights and software 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Cost at January 1 3,005 2,773 Additions during the period 64 259 Transfer - (27) Cost at end of period 3,069 3,005 Accumulated depreciation at January 1 1,956 1,621 Depreciation expense during the period 347 335 Accumulated depreciation at end of period 2,303 1,956 Carrying amount at end of period 766 1,049 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-93-2": {
"value": "12. Property, plant and equipment 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Cost at January 1 5,621 5,411 Transfer - 27 Additions during the period 407 130 Disposals during the period - (14) Currency adjustments 54 67 Cost at end of period 6,082 5,621 Accumulated depreciation at January 1 3,696 2,963 Depreciation expense during the period 784 719 Currency adjustments 16 14 Accumulated depreciation at end of period 4,496 3,696 Carrying amount at end of period 1,586 1,925 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-94-2": {
"value": "13. Leases RIGHT-OF-USE ASSETS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Cost at January 1 19,355 15,083 Additions during the period - 5,018 Disposals during the period - (1,602) Transfer to assets held-for-sale (10,888) - Currency adjustments 642 856 Cost at end of period 9,109 19,355 Accumulated depreciation at January 1 7,010 4,822 Depreciation expense during the period 2,834 3,275 Disposals during the period - (1,303) Transfer to assets held-for-sale (3,824) - Currency adjustments 162 216 Accumulated depreciation at end of period 6,182 7,010 Carrying amount at end of period 2,927 12,345 LEASE OBLIGATIONS 2022 2021 Dec 31 Dec 31 DKK thousand Current 3,197 2,834 Non-current 7,448 10,200 Lease liability end of period 10,645 13,034 LEASE OBLIGATIONS 2022 2021 Dec 31 Dec 31 DKK thousand Less than 1 year 3,197 2,834 Between 1 and 5 years 7,448 9,562 More than 5 years - 638 Total 10,645 13,034 AMOUNTS RECOGNIZED IN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Depreciation charge of right-of-use assets 2,834 3,275 Interest expense (included in financial expenses) 740 628 Expense related to short-term leases - 7 Total 3,574 3,910 LEASE LIABILITIES 2022 2021 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Lease liabilities at January 1 13,034 10,679 New or modifications to lease liabilities - 5,017 Repayments (3,737) (3,099) Cancellation of lease liabilities - - Interest Expense 740 628 Currency adjustments 608 (191) Lease liabilities end of period 10,645 13,034 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-2": {
"value": "During the fourth quarter of 2022, the Group commenced through a third party the marketing of its leased Needham, MA office space (\u201cNeedham Lease\u201d) to be sub-leased. In due course, Group expects to lease alternate office space in the Needham, MA area. The Company concluded the Right-of-use asset associated with the Needham Lease was impaired and recognized a DKK 2.6 million charge to reduce the carrying value of the Right-of-use asset to the excess of the fair value of the cash flows from the sublease less broker commissions over the net book value of the right-of-use asset associated with the underlying lease. Subsequent to December 31, 2022, the Company executed a letter of intent to sublease its office space in Needham, MA, USA to reduce its cash infrastructure costs by an estimated DKK 2.8 million over the next three years. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-97-2": {
"value": "14. Inventories 2022 2021 Dec 31 Dec 31 DKK thousand Raw materials 1,172 1,702 Work in Progress - - Finished goods 2,786 2,690 Reserves (1,400) (1,674) Inventories, net 2,558 2,718 (Recovery)/write-down recognized in the period (274) 548 Cost of sales included in production costs in the period 2,998 2,650 All product groups have been individually assessed in terms of historical marketability and future sales potential. Inventories have been written down to the extent it is estimated that the product group will not contribute substantially to the Company's future revenue. Inventories estimated to be non-marketable within the next two years are written off and recognized in Production costs. The cost of inventories is recognized as Research and development costs in the period when they are identified as being expected to be used in R&D activities. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-98-2": {
"value": "15. Receivables 2022 2021 Dec 31 Dec 31 DKK thousand Trade receivables 3,058 8,076 Other receivables 1,769 738 Prepayments 1,555 1,769 Provisions for bad debt (229) (899) Financial assets at amortized costs 6,153 9,684 For receivables that mature within one year after the end of the financial year, the nominal value is considered to correspond to the fair value. A provision for bad debts is recognized to reduce the carrying amount of trade receivables by the value which is impaired due to risk of loss. An overview of trade receivables is included in Note 18. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-99-2": {
"value": "16. Other accrued liabilities 2022 2021 Dec 31 Dec 31 DKK thousand Accrued incentive compensation 8,574 6,638 Accrued board fee 2,179 567 Accrued vacation 1,906 1,228 Accrued professional and consulting fees 648 2,801 Accrued clinical trial costs 1,059 3,568 Accrued expenses - Other 2,871 2,669 Other accrued liabilities 17,237 17,471 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-100-2": {
"value": "17. Share capital As of December 31, 2022, the share capital consists of 334,693,005 shares of DKK 1.00 each. The share capital has been paid up in full. The shares have not been divided into classes and carry no special rights. As of December 31, 2022 and December 31, 2021, the Company held 13,000 treasury shares representing less than 0.01% of outstanding shares as of each date with nominal value of DKK 13,000. As of December 31, 2022, BioPorto A/S is not authorized to acquire treasury shares. BioPorto A/S did not acquire treasury shares during the years ended December 31, 2022 or December 31, 2021, respectively. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-101-2": {
"value": "18. Financial risks and financial instruments Financial instrument categories 2022 2021 Dec 31 Dec 31 DKK thousand Trade receivables, net 2,829 7,177 Other receivables 1,769 738 Cash and cash equivalents 81,792 45,523 Financial assets at amortized costs 86,390 53,438 2022 2021 Dec 31 Dec 31 DKK thousand Lease liabilities 10,645 13,034 Other non-current liabilities - 442 Trade payables 10,457 4,260 Financial liabilities at amortized costs 21,102 17,736 ",
"dimensions": {
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"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-103-2": {
"value": "Financial liabilities Trade payables generally fall due within one year after the end of the financial year. Their carrying amount is assumed to equal fair value. Currency risk The Group\u2019s presentation currency is DKK, but part of its activities are denominated in currencies other than DKK, primarily USD and EUR. Consequently, there is a risk of exchange rate fluctuations having an impact on the Group\u2019s reported results. The Group is exposed to currency risks through sales, production, R&D contracts, and payroll denominated in currencies other than Danish kroner. The Group is subjected to transaction risk related to sales and purchases in foreign currencies, and translation risk when translating foreign entities into the Group\u2019s presentation currency. For the year ended December 31, 2022, 32% (31%) and 66% (68%) of the Group's revenue was transacted in USD and EUR, respectively, with the remainder in other currencies. DISTRIBUTION OF BASE CURRENCIES OF CONSOLIDATED BALANCE SHEET AMOUNTS 2022 2021 Dec 31 Dec 31 Inventories DKK 100% 100% Trade receivables USD 19% 41% EUR 79% 54% Other 2% 5% Cash and cash equivalents DKK 93% 63% USD 4% 21% EUR 3% 16% Trade payables DKK 37% 47% USD 52% 21% EUR 4% 32% Other 7% - The Group has determined not to hedge its USD exposure. As the Danish kroner is pegged to the EUR, hedging of the Company\u2019s transactions in EUR is not necessary. Interest rate risk The Group's exposure to interest rate risk is considered to be limited. Substantially all of the Group\u2019s assets consisted of bank deposits. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-105-2": {
"value": "Credit risk The Group\u2019s credit risk is primarily associated with trade receivables. The Company, at times, may maintain balances at banks in excess of insurance limits provided by The Danish Guarantee Fund (Garantiformuen) and US Federal Deposit Insurance Corporation. The financial situation and ability of customers to pay trade receivables are regularly evaluated, with payment upon placement of an order required if ability-to-pay is evaluated to be low. Expected credit losses are estimated by grouping trade receivables by customer type and days past due. An estimated loss percentage is calculated based on historical credit losses and specific customer circumstances. Trade receivables are written off when there is no reasonable expectation of recovery. AS OF DECEMBER 31, 2022 Expected Trade DKK thousand credit loss rate receivables Expected loss Total Not due 0.1% 2,264 2 2,262 1 - 30 days overdue 0.3% 376 1 375 31 - 60 days overdue 0.0% 153 - 153 61 - 90 days overdue 0.0% - - - More than 90 days overdue 85.3% 265 226 39 As of December 31, 2022 3,058 229 2,829 AS OF DECEMBER 31, 2021 Expected Trade DKK thousand credit loss rate receivables Expected loss Total Not due 0.8% 2,941 24 2,917 1 - 30 days overdue 0.9% 1,626 14 1,612 31 - 60 days overdue 1.3% 472 6 466 61 - 90 days overdue 4.1% 291 12 279 More than 90 days overdue 30.7% 2,746 843 1,903 As of December 31, 2021 8,076 899 7,177 Liquidity risk In connection with BioPorto\u2019s ongoing financing of operations, efforts are made to ensure sufficient financial resources are available. BioPorto\u2019s cash and cash equivalents totaled DKK 81.8 million and DKK 45.5 million as of December 31, 2022 and December 31, 2021, respectively, cf. Note 1. Free funds are placed in bank deposits to maintain flexibility. Capital structure The Board of Directors and Management regularly assess whether the Group\u2019s capital structure properly serves the interests of the Group and its shareholders. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-106-2": {
"value": "19. Commitments and contingencies The Company has a 401(k) plan established for its US-based employees whereby it makes a non-elective safe harbor contribution of 3% of eligible compensation. Contribution expenses totaled DKK 0.3 million for the year ended December 31, 2022 (DKK 0.3 million). All of the Company\u2019s existing and proposed diagnostic products are regulated by the FDA and similar regulatory bodies in other countries and/or regions. Most aspects of development, production, and marketing, including product testing, authorizations to market, labeling, promotion, manufacturing, and record keeping, are subject to regulatory review. After marketing or other applicable regulatory approval has been granted for its products, the Company must continue to comply with governmental regulations. Failure to comply with applicable requirements can lead to sanctions, including withdrawal of products from the market, recalls, refusal to authorize government contracts, product seizures, civil money penalties, injunctions, and criminal prosecution. From time-to-time the Company may become involved in legal proceedings or may be subject to claims arising in the ordinary course of its business. Although the results of litigation and claims cannot be predicted with certainty, the Company currently believes that the final outcome of these ordinary course matters will not have a material adverse effect on its business, operating results, financial condition or cash flows. Regardless of the outcome, litigation can have an adverse impact on the Company because of defense and settlement costs, diversion of management resources, and other factors. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-106-3": {
"value": "19. Commitments and contingencies The Company has a 401(k) plan established for its US-based employees whereby it makes a non-elective safe harbor contribution of 3% of eligible compensation. Contribution expenses totaled DKK 0.3 million for the year ended December 31, 2022 (DKK 0.3 million). ",
"dimensions": {
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"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-107-3": {
"value": "All of the Company\u2019s existing and proposed diagnostic products are regulated by the FDA and similar regulatory bodies in other countries and/or regions. Most aspects of development, production, and marketing, including product testing, authorizations to market, labeling, promotion, manufacturing, and record keeping, are subject to regulatory review. After marketing or other applicable regulatory approval has been granted for its products, the Company must continue to comply with governmental regulations. Failure to comply with applicable requirements can lead to sanctions, including withdrawal of products from the market, recalls, refusal to authorize government contracts, product seizures, civil money penalties, injunctions, and criminal prosecution. From time-to-time the Company may become involved in legal proceedings or may be subject to claims arising in the ordinary course of its business. Although the results of litigation and claims cannot be predicted with certainty, the Company currently believes that the final outcome of these ordinary course matters will not have a material adverse effect on its business, operating results, financial condition or cash flows. Regardless of the outcome, litigation can have an adverse impact on the Company because of defense and settlement costs, diversion of management resources, and other factors. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-108-2": {
"value": "20. Related parties BioPorto Group has no related parties with control over the Group and no related parties with significant influence other than key management personnel \u2013 mainly in the form of the Board of Directors and Executive Management. Board of Directors and Executive Management Christopher Lindop, Chairman John McDonough Dr. Michael Singer Jan Leth Christensen Don Hardison Peter M\u00f8rch Eriksen Anthony Paul Pare, CEO Neil Allan Goldman, Executive Vice President & Chief Financial Officer Group-owned companies BioPorto Diagnostics A/S, 2900 Hellerup, Denmark. Ownership: 100% BioPorto Diagnostics Inc., Needham, Massachusetts , USA. Ownership: 100% BioPorto Inc., Needham, Massachusetts, USA. Ownership: 100% Veterinary Diagnostics A/S, 2900 Hellerup, Denmark. Ownership: 100% Related party transactions The related party transactions during 2022 were as follows: \u2022 Ordinary management remuneration \u2022 Peter M\u00f8rch Eriksen earned an aggregate amount of DKK 300,000 for consulting services (via his wholly-owned legal entity, PME Holding ApS). ",
"dimensions": {
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"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-109-2": {
"value": "21. Subsequent event Several years ago, BioPorto established Veterinary Diagnostics A/S (\u201cVeterinary\u201d) as a wholly owned subsidiary associated with potential opportunities in that market that ultimately were not pursued. As part of the Company\u2019s present strategy and focus, and to save the costs of maintaining this separate legal entity, after December 31, 2022, BioPorto has closed Veterinary. Such closure does not impact any amounts recognized in either the Consolidated or the Parent\u2019s financial statements. ",
"dimensions": {
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"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-150-1": {
"value": "BioPorto is an in vitro diagnostics company focused on saving lives and improving the quality of life with actionable biomarkers \u2013 tools designed to help clinicians make changes in patient management. The Company uses its expertise in antibodies and assay development, as well as its platform for assay development, to create a pipeline of novel and compelling products that focus on conditions where there is significant unmet medical need, and where the Company\u2019s tests can help improve clinical and economic outcomes for patients, providers, and the healthcare ecosystem. The Company\u2019s flagship product is The NGAL Test, which has been designed to aid in the risk assessment of Acute Kidney Injury (AKI), a common clinical syndrome that can have severe consequences, including significant morbidity and mortality if not identified and treated early. With the aid of The NGAL Test, physicians can identify patients potentially at risk of AKI more rapidly than is possible with current standard of care measurements, enabling earlier intervention and more tailored patient management strategies. ",
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"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5299004SWFL5JAN4W830",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f34185": {
"value": "BioPorto A/S ",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-147-1": {
"value": "Tuborg Havnevej 15, ground floor 2900 HellerupDenmark ",
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}