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"decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f13907": { "value": "558000", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f13914": { "value": "66402000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f13918": { "value": "81792000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00", "unit": "iso4217:DKK" } }, "pp-value-27-2": { "value": "Basis of preparation The financial statements of the BioPorto Group are presented in accordance with the International Accounting Standards (IFRS) and additional Danish disclosure requirements for Reporting class D (listed) enterprises, cf. the Danish Statutory Order on Adoption of IFRS issued in pursuance of the Danish Financial Statements Act. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-27-3": { "value": "Basis of preparation The financial statements of the BioPorto Group are presented in accordance with the International Accounting Standards (IFRS) and additional Danish disclosure requirements for Reporting class D (listed) enterprises, cf. the Danish Statutory Order on Adoption of IFRS issued in pursuance of the Danish Financial Statements Act. The Company assessed its liquidity and capital resources considering a twelve-month period from the date of this Annual Report. The accompanying consolidated and parent financial statements have been prepared on the basis of going concern assumption. However, Management has identified material uncertainty related to this assumption, as disclosed in Note 22. 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\u2019s presentation. 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. In the event that the Company\u2019s strategic priorities and tactical decisions, including the marketing of ProNephro AKI (NGAL) 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. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-28-3": { "value": "The Company assessed its liquidity and capital resources considering a twelve-month period from the date of this Annual Report. The accompanying consolidated and parent financial statements have been prepared on the basis of going concern assumption. However, Management has identified material uncertainty related to this assumption, as disclosed in Note 22. ", "dimensions": { "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-31-3": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-33-2": { "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, 2023 have been adopted by the BioPorto Group as applicable and did not have a material impact on the consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-33-3": { "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, 2023 have been adopted by the BioPorto Group as applicable and did not have a material impact on the consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-35-3": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-26-1": { "value": "Notes to Consolidated Financial Statements 1. Basis of reporting Basis of preparation The financial statements of the BioPorto Group are presented in accordance with the International Accounting Standards (IFRS) and additional Danish disclosure requirements for Reporting class D (listed) enterprises, cf. the Danish Statutory Order on Adoption of IFRS issued in pursuance of the Danish Financial Statements Act. The Company assessed its liquidity and capital resources considering a twelve-month period from the date of this Annual Report. The accompanying consolidated and parent financial statements have been prepared on the basis of going concern assumption. However, Management has identified material uncertainty related to this assumption, as disclosed in Note 22. 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\u2019s presentation. Applying materiality Material items are presented individually in the financial statements as required by IAS 1. Items that are not individually material 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, 2023 have been adopted by the BioPorto Group as applicable and 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. In the event that the Company\u2019s strategic priorities and tactical decisions, including the marketing of ProNephro AKI (NGAL) 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. 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. 50% of non-current assets were located in Denmark (42% in 2022). Statements of profit or loss and Statements of comprehensive loss 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. 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. Licenses that transfer the rights associated with ownership of intellectual property are recognized at the point in time when control is transferred. Royalties on net sales is recognized as the underlying customers\u2019 sale occurs in accordance with the terms of the relevant agreement. 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. 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 that are not capitalized. 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 \u2013 10 years 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 \u2013 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. 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\u2019s 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\u2019s 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 During 2023 and as of December 31, 2023, the company has no Debt to banks. Debt to banks is recognized at the raising of a loan at fair value less transaction costs. 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\u2019s changes in cash and cash equivalents as well as the Company\u2019s 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 \u2013 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:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-26-2": { "value": "Notes to Consolidated Financial Statements 1. Basis of reporting Basis of preparation The financial statements of the BioPorto Group are presented in accordance with the International Accounting Standards (IFRS) and additional Danish disclosure requirements for Reporting class D (listed) enterprises, cf. the Danish Statutory Order on Adoption of IFRS issued in pursuance of the Danish Financial Statements Act. The Company assessed its liquidity and capital resources considering a twelve-month period from the date of this Annual Report. The accompanying consolidated and parent financial statements have been prepared on the basis of going concern assumption. However, Management has identified material uncertainty related to this assumption, as disclosed in Note 22. 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\u2019s presentation. Applying materiality Material items are presented individually in the financial statements as required by IAS 1. Items that are not individually material 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, 2023 have been adopted by the BioPorto Group as applicable and 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. In the event that the Company\u2019s strategic priorities and tactical decisions, including the marketing of ProNephro AKI (NGAL) 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. 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. 50% of non-current assets were located in Denmark (42% in 2022). Statements of profit or loss and Statements of comprehensive loss 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. 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. Licenses that transfer the rights associated with ownership of intellectual property are recognized at the point in time when control is transferred. Royalties on net sales is recognized as the underlying customers\u2019 sale occurs in accordance with the terms of the relevant agreement. 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. 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 that are not capitalized. 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 \u2013 10 years 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 \u2013 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. 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\u2019s 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\u2019s 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 During 2023 and as of December 31, 2023, the company has no Debt to banks. Debt to banks is recognized at the raising of a loan at fair value less transaction costs. 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\u2019s changes in cash and cash equivalents as well as the Company\u2019s 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 \u2013 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:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-39-2": { "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. 50% of non-current assets were located in Denmark (42% in 2022). PRODUCT GROUPS 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK Thousand NGAL tests 18,558 14,857 Antibodies 10,681 12,033 ELISA kits 1,674 1,836 Royalty and other revenue 45 243 Revenue 30,958 28,969 ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-42-2": { "value": "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. Licenses that transfer the rights associated with ownership of intellectual property are recognized at the point in time when control is transferred. Royalties on net sales is recognized as the underlying customers\u2019 sale occurs in accordance with the terms of the relevant agreement. 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:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-42-4": { "value": "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. Licenses that transfer the rights associated with ownership of intellectual property are recognized at the point in time when control is transferred. Royalties on net sales is recognized as the underlying customers\u2019 sale occurs in accordance with the terms of the relevant agreement. 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-41-3": { "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. 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 that are not capitalized. 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-44-4": { "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 that are not capitalized. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-46-3": { "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\u2019s 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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-47-3": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-48-3": { "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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-50-3": { "value": "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 \u2013 10 years Depreciation is recognized in the income statement under sales and marketing costs and administrative costs. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-52-3": { "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 \u2013 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-53-3": { "value": "Right-of-use assets The Company leases facilities in Hellerup, Denmark. 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\u2019s useful life or the lease term on a straight-line basis. Depreciation is recognized on the income statement under administrative costs. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-54-3": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-56-3": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-57-3": { "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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-58-3": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-60-3": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-61-3": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-62-3": { "value": "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-65-3": { "value": "Other financial liabilities During 2023 and as of December 31, 2023, the company has no Debt to banks. Debt to banks is recognized at the raising of a loan at fair value less transaction costs. 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:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-67-3": { "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\u2019s changes in cash and cash equivalents as well as the Company\u2019s 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:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-68-3": { "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 \u2013 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-69-1": { "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 ongoing 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. 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. 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 that are not capitalized. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-70-2": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-72-2": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-76-1": { "value": "3. Business area reporting 2023 2022 GEOGRAPHIC DISTRIBUTION Jan 1 - Dec 31 Jan 1 - Dec 31 DKK Thousand Europe 9,705 10,090 North America 17,479 14,953 Asia 3,774 3,919 Other regions - 7 Revenue 30,958 28,969 US represented with DKK 17.3 million 10% or more of BioPorto\u2019s revenue in 2023. In 2022 US represented with DKK 14.9 million 10% or more of BioPorto\u2019s revenue. One customer with revenues of DKK 3.1 million, represented 10% or more of BioPorto\u2019s revenue in 2023. Two customers with revenue of DKK 3.6 million and DKK 3.1 million represented 10% or more of BioPorto\u2019s revenue in 2022. PRODUCT GROUPS 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK Thousand NGAL tests 18,558 14,857 Antibodies 10,681 12,033 ELISA kits 1,674 1,836 Royalty and other revenue 45 243 Revenue 30,958 28,969 ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-77-2": { "value": "US represented with DKK 17.3 million 10% or more of BioPorto\u2019s revenue in 2023. In 2022 US represented with DKK 14.9 million 10% or more of BioPorto\u2019s revenue. One customer with revenues of DKK 3.1 million, represented 10% or more of BioPorto\u2019s revenue in 2023. Two customers with revenue of DKK 3.6 million and DKK 3.1 million represented 10% or more of BioPorto\u2019s revenue in 2022. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-82-1": { "value": "4. Staff costs2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Wages and salaries 43,987 54,411 Defined contribution pension plans 2,344 2,159 Share-based compensation expenses 1,384 7,556 Other social security costs 2,734 2,709 Other staff costs 471 378 Staff costs 50,920 67,213 Average number of employees 31 32 SPECIFICATION OF STAFF COSTS 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Production costs 5,322 5,336 Sales and marketing costs 10,881 13,973 Research and development costs 12,930 17,239 Administrative costs 18,876 30,665 Restructuring costs 2,911 - Staff costs 50,920 67,213 REMUNERATION FOR KEY MANAGEMENT PERSONNEL 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Board of Directors (1)Remuneration3,956 4,161 Board of Directors, Total 3,956 4,161 (2)Executive ManagementSalary 5,636 6,359 (3)Bonus1,970 4,529 LTI bonus - - Contribution based pension - 124 Other employee benefits 754 920 Remuneration, total 8,360 11,932 Share-based compensation expenses 104 4,842 Executive Management, Total 8,464 16,774 Other Corporate Management Salary 12,271 12,422 Bonus 2,154 6,067 LTI bonus - - Contribution based pension 540 517 Other employee benefits 1,595 1,428 Remuneration, total 16,560 20,434 Share-based compensation expenses 1,466 2,702 Other Corporate Management, Total 18,026 23,136 Remuneration for key management personnel 30,446 44,071 (1) Reflects amounts to board members including the tax equalization scheme. BioPorto is currently reviewing the implementation of the tax equalizationscheme for 2022 and 2023. Any amendments from this review will be communicated in the remuneration report for 2024.(2) The remuneration for the Board of Directors and Executive Management is further described in the Remuneration Report for 2023.(3) Bonus consists of annual cash bonus and sign-on bonus.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-82-2": { "value": "4. Staff costs2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Wages and salaries 43,987 54,411 Defined contribution pension plans 2,344 2,159 Share-based compensation expenses 1,384 7,556 Other social security costs 2,734 2,709 Other staff costs 471 378 Staff costs 50,920 67,213 Average number of employees 31 32 SPECIFICATION OF STAFF COSTS 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Production costs 5,322 5,336 Sales and marketing costs 10,881 13,973 Research and development costs 12,930 17,239 Administrative costs 18,876 30,665 Restructuring costs 2,911 - Staff costs 50,920 67,213 REMUNERATION FOR KEY MANAGEMENT PERSONNEL 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Board of Directors (1)Remuneration3,956 4,161 Board of Directors, Total 3,956 4,161 (2)Executive ManagementSalary 5,636 6,359 (3)Bonus1,970 4,529 LTI bonus - - Contribution based pension - 124 Other employee benefits 754 920 Remuneration, total 8,360 11,932 Share-based compensation expenses 104 4,842 Executive Management, Total 8,464 16,774 Other Corporate Management Salary 12,271 12,422 Bonus 2,154 6,067 LTI bonus - - Contribution based pension 540 517 Other employee benefits 1,595 1,428 Remuneration, total 16,560 20,434 Share-based compensation expenses 1,466 2,702 Other Corporate Management, Total 18,026 23,136 Remuneration for key management personnel 30,446 44,071 (1) Reflects amounts to board members including the tax equalization scheme. BioPorto is currently reviewing the implementation of the tax equalizationscheme for 2022 and 2023. Any amendments from this review will be communicated in the remuneration report for 2024.(2) The remuneration for the Board of Directors and Executive Management is further described in the Remuneration Report for 2023.(3) Bonus consists of annual cash bonus and sign-on bonus.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-85-3": { "value": "REMUNERATION FOR KEY MANAGEMENT PERSONNEL 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Board of Directors (1)Remuneration3,956 4,161 Board of Directors, Total 3,956 4,161 (2)Executive ManagementSalary 5,636 6,359 (3)Bonus1,970 4,529 LTI bonus - - Contribution based pension - 124 Other employee benefits 754 920 Remuneration, total 8,360 11,932 Share-based compensation expenses 104 4,842 Executive Management, Total 8,464 16,774 Other Corporate Management Salary 12,271 12,422 Bonus 2,154 6,067 LTI bonus - - Contribution based pension 540 517 Other employee benefits 1,595 1,428 Remuneration, total 16,560 20,434 Share-based compensation expenses 1,466 2,702 Other Corporate Management, Total 18,026 23,136 Remuneration for key management personnel 30,446 44,071 (1) Reflects amounts to board members including the tax equalization scheme. BioPorto is currently reviewing the implementation of the tax equalizationscheme for 2022 and 2023. Any amendments from this review will be communicated in the remuneration report for 2024.(2) The remuneration for the Board of Directors and Executive Management is further described in the Remuneration Report for 2023.(3) Bonus consists of annual cash bonus and sign-on bonus.2023 Activity Outstanding Outstanding Exercisable at January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 Board of Directors -700,000- - (100,000) 600,000 - Executive Management 8,400,000 4,987,721 - - (4,183,663) 9,204,058 2,800,000 Management 6,482,500 2,750,000 (2,000,000) (1,512,500) 5,720,000 1,479,375 Other employees 100,000 500,000 - - (100,000) 500,000 - Total 14,982,500 8,937,721 (2,000,000) -(5,896,163)16,024,058 4,279,375 2022 ActivityOutstanding 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 Board of Directors and Executive Management Christopher Lindop, Chairman (opted not to stand for re-election and replaced by John McDonough as Chairman effective April 27, 2023) John McDonough, Chairman Dr. Michael Singer Jan Leth Christensen (resigned as a board member for BioPorto on December 4, 2023) Don Hardison Peter M\u00f8rch Eriksen (CEO effective January 9, 2024) Anthony Paul Pare, CEO (Change in Executive Management and stepped down as CEO effective January 9, 2024) Neil Allan Goldman, Executive Vice President & Chief Financial Officer (resigned effective October 15, 2023) ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-87-1": { "value": "5. Share-based compensationFor 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, 2023 and December 31, 2022, share-based compensation totaled an expense of DKK 1.4 million and DKK 7.6 million, respectively. These amounts reflect the impact of DKK 2.7 million and DKK 0.3 million, respectively, of non-cash equity compensation recoveries related to forfeited warrants. The Board established warrant programs in 2023 pursuant to the authorization in section 18a of the Articles of Association. Each warrant granted in 2023 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, other performance-based metrics 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 2023, a total of 16,024,058 warrants were outstanding, corresponding to 4.2% 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 2019 August 16, 2021 to August 15, 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 February 2023 February 16, 2024 to February 16, 2028 April 2023 See Warrant Program on page 21-22 September 2023 See Warrant Program on page 21-22 Overview of 2023 and 2022 warrant activity2023 Activity Outstanding at Outstanding Exercisable January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 August 2019 1,250,000 -(1,000,000)250,000 250,000 May 2020 1,000,000 -(1,000,000)- - - - February 2021 350,000 - - - (100,000) 250,000 250,000 December 2021 10,912,500 - - - (4,312,500) 6,600,000 3,378,125 May 2022 270,000 - - - - 270,000 101,250 December 2022 1,200,000 - - - - 1,200,000 300,000 February 2023 -500,000- - - 500,000 - April 2023 -4,987,721- - (1,383,663) 3,604,058 - September 2023 -3,450,000- - (100,000) 3,350,000 - Total 14,982,500 8,937,721 (2,000,000) -(5,896,163)16,024,058 4,279,375 2023 Activity Outstanding Outstanding Exercisable at January 1 Granted Exercised Expired Forfeited at Dec 31 at Dec 31 Board of Directors -700,000- - (100,000) 600,000 - Executive Management 8,400,000 4,987,721 - - (4,183,663) 9,204,058 2,800,000 Management 6,482,500 2,750,000 (2,000,000) (1,512,500) 5,720,000 1,479,375 Other employees 100,000 500,000 - - (100,000) 500,000 - Total 14,982,500 8,937,721 (2,000,000) -(5,896,163)16,024,058 4,279,375 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 ActivityOutstanding 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 Specifications of Black-Scholes model parameters Aug 2019 May 2020 Feb 2021 Dec 2021 May 2022 Dec 2022 Feb 2023 Apr 2023 Sep 2023 Exercise price (DKK) 1.70 1.48 6.11 2.47 1.28 2.55 2.41 1.53 1.69 Expected volatility rate 47.2% 63.5% 61.8% 72.1% 75.4% 73.1% 66.12% 68.95% 62.9% Expected vesting period (months) 24 24 24 27 27 27 35 50 27 Expected dividend yield per share - - - - - - - - - Risk-free interest rate p.a. -0.87%-0.60%-0.58%-0.58%-0.50%2.11% 2.81% 2.92% 3.39% Fair value at grant (DKK thousand) 1,102 2,005 715 12,685 149 1,317 472 3,479 1,689 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-98-1": { "value": "6. Amortization and depreciationThe 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 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Intangible assets 309 347 Total amortization 309 347 Classification of amortization: Production costs 70 66 Sales and marketing costs 138 138 Research and development costs 70 66 Administrative costs 31 77 Total amortization 309 347 PROPERTY, PLANT AND EQUIPMENT 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Property, plant and equipment 696 784 Total depreciation 696 784 Classification of depreciation: Production costs 183 172 Sales and marketing costs 108 111 Research and development costs 296 367 Administrative costs 109 134 Total depreciation 696 784 RIGHT-OF-USE ASSETS 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Right-of-use assets 1,673 2,834 Total depreciation 1,673 2,834 Classification of depreciation: Sales and marketing costs -1,162Administrative costs 1,673 1,672 Total depreciation 1,673 2,834 ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-102-1": { "value": "7. Fees to auditorsOn 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 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Fees for statutory audit \u2013 Deloitte 836 100 Fees for statutory audit \u2013 PWC - 311 Total audit fees 836 411 Tax advisory services \u2013 PWC - 227 Other services \u2013 Deloitte 185 60 Other services \u2013 PWC - 36 Total non-audit fees 185 323 Total fees to auditors 1,021 734 ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-105-1": { "value": "8. Financial income and expensesFINANCIAL INCOME 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Interest income from bank 1,039 44 Interest income from financial assets measured at amortized cost 1,039 44 Net foreign exchange gains -1,141Total financial income 1,039 1,185 FINANCIAL EXPENSES 2023 2022 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Interest expenses, other debt 23 348 Interest expenses, leasing debt 548 740 Interest expenses on financial liabilities measured at amortized cost 571 1,088 Exchange rate adjustments, net 432 - Other financial expenses 71 117 Total financial expenses 1,074 1,205 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-106-2": { "value": "FINANCIAL INCOME 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Interest income from bank 1,039 44 Interest income from financial assets measured at amortized cost 1,039 44 Net foreign exchange gains -1,141Total financial income 1,039 1,185 ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-106-3": { "value": "FINANCIAL INCOME 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Interest income from bank 1,039 44 Interest income from financial assets measured at amortized cost 1,039 44 Net foreign exchange gains -1,141Total financial income 1,039 1,185 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-107-2": { "value": "FINANCIAL EXPENSES 2023 2022 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Interest expenses, other debt 23 348 Interest expenses, leasing debt 548 740 Interest expenses on financial liabilities measured at amortized cost 571 1,088 Exchange rate adjustments, net 432 - Other financial expenses 71 117 Total financial expenses 1,074 1,205 ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-107-3": { "value": "FINANCIAL EXPENSES 2023 2022 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Interest expenses, other debt 23 348 Interest expenses, leasing debt 548 740 Interest expenses on financial liabilities measured at amortized cost 571 1,088 Exchange rate adjustments, net 432 - Other financial expenses 71 117 Total financial expenses 1,074 1,205 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-110-1": { "value": "9. TaxesThe 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 98.4 million as of December 31, 2023 (DKK 88.8 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 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Intangible assets 896 828 Property, plant and equipment 1,261 1,157 Right-of-use assets (276) (644) Current assets 147 358 Leasing liabilities 305 681 Tax loss carryforwards 96,065 86,397 Deferred tax at December 31, net 98,398 88,777 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:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-111-2": { "value": "DEFERRED TAX ASSETS NOT RECOGNISED IN THE BALANCE SHEET 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Intangible assets 896 828 Property, plant and equipment 1,261 1,157 Right-of-use assets (276) (644) Current assets 147 358 Leasing liabilities 305 681 Tax loss carryforwards 96,065 86,397 Deferred tax at December 31, net 98,398 88,777 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:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-112-3": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-113-1": { "value": "10. Loss per share2023 2022 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand (except where noted) Loss for the period (56,328) (75,923) BioPorto Group's share of loss (56,328) (75,923) Weighted average number of shares (in thousand) 358,511 318,554 Weighted average number of treasury shares (in thousand (13) (13) Weighted average number of shares in circulation \u2013 basic and diluted (in thousand) 358,498 318,541 Loss per share (EPS) basic and diluted, DKK (0.16) (0.24) 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-116-1": { "value": "11. Rights and software 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Cost at January 1 3,069 3,005 Additions during the period - 64 Transfer - - Cost at end of period 3,069 3,069 Accumulated depreciation at January 1 2,303 1,956 Depreciation expense during the period 309 347 Accumulated depreciation at end of period 2,612 2,303 Carrying amount at end of period 457 766 ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-117-1": { "value": "12. Property, plant and equipment 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Cost at January 1 6,082 5,621 Additions during the period 39 407 Disposals during the period - - Currency adjustments (30) 54 Cost at end of period 6,091 6,082 Accumulated depreciation at January 1 4,496 3,696 Depreciation expense during the period 696 784 Currency adjustments (20) 16 Accumulated depreciation at end of period 5,172 4,496 Carrying amount at end of period 919 1,586 ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-120-1": { "value": "13. Leases RIGHT-OF-USE ASSETS 2023 2022 Jan 1 - Dec 31 Jan 1 - Dec 31 DKK thousand Cost at January 1 9,109 19,355 Additions during the period - - Disposals during the period - - Transfer to assets held-for-sale - (10,888) Currency adjustments - 642 Cost at end of period 9,109 9,109 Accumulated depreciation at January 1 6,182 7,010 Depreciation expense during the period 1,673 2,834 Disposals during the period - - Transfer to assets held-for-sale - (3,824) Currency adjustments - 162 Accumulated depreciation at end of period 7,855 6,182 Carrying amount at end of period 1,254 2,927 LEASE OBLIGATIONS 2023 2022 Dec 31 Dec 31 DKK thousand Current 2,970 3,197 Non-current 4,280 7,448 Lease liability end of period 7,250 10,645 LEASE OBLIGATIONS 2023 2022 Dec 31 Dec 31 DKK thousand Less than 1 year 2,970 3,197 Between 1 and 5 years 4,280 7,448 More than 5 years - - Total 7,250 10,645 AMOUNTS RECOGNIZED IN CONDENSED CONSOLIDATED STATEMENTS OF PROFIT OR LOSS 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Depreciation charge of right-of-use assets 1,673 2,834 Interest expense (included in financial expenses) 548 740 Expense related to short-term leases - - Total 2,221 3,574 LEASE LIABILITIES 2023 2022 Jan 1 \u2013 Dec 31 Jan 1 \u2013 Dec 31 DKK thousand Lease liabilities at January 1 10,645 13,034 New or modifications to lease liabilities - - Repayments (3,738) (3,737) Cancellation of lease liabilities - - Interest Expense 548 740 Currency adjustments (205) 608 Lease liabilities end of period 7,250 10,645 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. The Company concluded the Right-of-use asset associated with the Needham Lease was impaired and recognized a 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 in 2022. During 2023, the Company recognized impairment expense of DKK 1.0 million related to the Needham, MA office Asset-Held-For-Sale. The Company executed a sublease agreement of its office space in Needham, MA, USA in November 2023 to reduce its cash infrastructure costs by an estimated DKK 4.7 million over the next three years and four months. As a result of the sublease, the Company has a Lease Receivable Long-Term and Lease Receivable Short Term assets as of December 31, 2023. Cf. Note 18. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-125-2": { "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. The Company concluded the Right-of-use asset associated with the Needham Lease was impaired and recognized a 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 in 2022. During 2023, the Company recognized impairment expense of DKK 1.0 million related to the Needham, MA office Asset-Held-For-Sale. The Company executed a sublease agreement of its office space in Needham, MA, USA in November 2023 to reduce its cash infrastructure costs by an estimated DKK 4.7 million over the next three years and four months. As a result of the sublease, the Company has a Lease Receivable Long-Term and Lease Receivable Short Term assets as of December 31, 2023. Cf. Note 18. ", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-128-1": { "value": "14. Inventories 2023 2022 Dec 31 Dec 31 DKK thousand Raw materials 1,228 1,172 Work in Progress - - Finished goods 3,170 2,786 Reserves (611) (1,400) Inventories, net 3,787 2,558 (Recovery)/write-down recognized in the period (789) (274) Cost of sales included in production costs in the period 2,285 2,998 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\u2019s future revenue. Inventories estimated to be non-marketable within the next two years are written off and recognized in Production costs. The recovery is resulting from physical inventory count in 2023. 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-129-1": { "value": "15. Receivables 2023 2022 Dec 31 Dec 31 DKK thousand Trade receivables 2,404 3,058 Other receivables 1,164 1,769 Prepayments 1,741 1,555 Provisions for bad debt (58) (229) Financial assets at amortized costs 5,251 6,153 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. An overview of trade receivables is included in Note 18. Financial instrument categories 2023 2022 Dec 31 Dec 31 DKK thousand Trade receivables, net 2,346 2,829 Other receivables 1,164 1,769 Lease receivable \u2013 Short term 960 - Lease receivable \u2013 Long term 2,728 - Cash and cash equivalents 66,402 81,792 Financial assets at amortized costs 73,600 86,390 Financial asset Trade receivables generally fall due within 30 days after the end of the financial year. Their carrying amount is assumed to equal fair value. The Lease receivable pertains to amounts due from sublease agreement between BioPorto Diagnostics, Inc. with Bone Support, Inc. entered November 2023 through lease termination of April 2027. AS OF DECEMBER 31, 2023 Expected Trade DKK thousand credit loss rate receivables Expected loss Total Not due 0.2% 1,802 4 1,798 1 \u2013 30 days overdue 0.4% 475 2 473 31 \u2013 60 days overdue 0.0% 31 - 31 61 \u2013 90 days overdue 6.7% 15 1 14 More than 90 days overdue 63.0% 81 51 30 As of December 31, 2023 2,404 58 2,346 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 \u2013 30 days overdue 0.3% 376 1 375 31 \u2013 60 days overdue 0.0% 153 - 153 61 \u2013 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 ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-132-1": { "value": "16. Other accrued liabilities 2023 2022 Dec 31 Dec 31 DKK thousand Accrued incentive compensation 4,158 8,574 Accrued board fee 2,756 2,179 Accrued vacation 1,099 1,906 Accrued professional and consulting fees 1,726 648 Accrued clinical trial costs 1,825 1,059 Accrued supplier costs 2,483 - Accrued expenses \u2013 Other 1,372 2,871 Other accrued liabilities 15,419 17,237 ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-133-1": { "value": "17. Share capital As of December 31, 2023, the share capital consists of 379,670,461 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, 2023 and December 31, 2022, 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, 2023, BioPorto A/S is not authorized to acquire treasury shares. The company raised gross proceeds of DKKt 42,977 less issuance cost of DKKt 1,629 for net proceeds of DKKt 41,348. BioPorto A/S did not acquire treasury shares during the years ended December 31, 2023 or December 31, 2022, respectively. ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-134-1": { "value": "18. Financial risks and financial instruments Financial instrument categories 2023 2022 Dec 31 Dec 31 DKK thousand Trade receivables, net 2,346 2,829 Other receivables 1,164 1,769 Lease receivable \u2013 Short term 960 - Lease receivable \u2013 Long term 2,728 - Cash and cash equivalents 66,402 81,792 Financial assets at amortized costs 73,600 86,390 Financial asset Trade receivables generally fall due within 30 days after the end of the financial year. Their carrying amount is assumed to equal fair value. The Lease receivable pertains to amounts due from sublease agreement between BioPorto Diagnostics, Inc. with Bone Support, Inc. entered November 2023 through lease termination of April 2027. 2023 2022 Dec 31 Dec 31 DKK thousand Lease liabilities 7,250 10,645 Other non-current liabilities - - Trade payables 6,905 10,457 Financial liabilities at amortized costs 14,155 21,102 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, 2023, 35% (32%) and 64% (66%) of the Group\u2019s revenue was transacted in USD and EUR, respectively, with the remainder in other currencies. B/S CURRENCIES PERCENTAGES 2023 2022 Dec 31 Dec 31 DKK thousand Inventory DKK 100% 100% Trade receiveables USD 51% 19% EUR 49% 79% Other - 2% Cash and cash equivalents DKK 90% 93% USD 5% 4% EUR 5% 3% Trade payables DKK 60% 37% USD 25% 52% EUR 6% 4% Other 9% 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 found necessary. Interest rate risk The Group\u2019s 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. 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. AS OF DECEMBER 31, 2023 Expected Trade DKK thousand credit loss rate receivables Expected loss Total Not due 0.2% 1,802 4 1,798 1 \u2013 30 days overdue 0.4% 475 2 473 31 \u2013 60 days overdue 0.0% 31 - 31 61 \u2013 90 days overdue 6.7% 15 1 14 More than 90 days overdue 63.0% 81 51 30 As of December 31, 2023 2,404 58 2,346 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 \u2013 30 days overdue 0.3% 376 1 375 31 \u2013 60 days overdue 0.0% 153 - 153 61 \u2013 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 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 66.4 million and DKK 81.8 million as of December 31, 2023 and December 31, 2022, respectively, cf. Note 1. The Company\u2019s current liabilities are due within 12 months from the reporting date (in this case December 31, 2023). The only long-term liability of the Company is its lease obligation. See Note 13 for further information on when this liability is due. 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. This assessment is performed by evaluating cash forecasts, monitoring the development of the cash position and operating cash requirements. Any potential cash shortfalls are evaluated for raising capital to ensure strategic plans are met and debt/equity could be a potential source of cash under the right facts and circumstances. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-135-3": { "value": "Financial instrument categories 2023 2022 Dec 31 Dec 31 DKK thousand Trade receivables, net 2,346 2,829 Other receivables 1,164 1,769 Lease receivable \u2013 Short term 960 - Lease receivable \u2013 Long term 2,728 - Cash and cash equivalents 66,402 81,792 Financial assets at amortized costs 73,600 86,390 Financial asset Trade receivables generally fall due within 30 days after the end of the financial year. Their carrying amount is assumed to equal fair value. The Lease receivable pertains to amounts due from sublease agreement between BioPorto Diagnostics, Inc. with Bone Support, Inc. entered November 2023 through lease termination of April 2027. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-139-2": { "value": "2023 2022 Dec 31 Dec 31 DKK thousand Lease liabilities 7,250 10,645 Other non-current liabilities - - Trade payables 6,905 10,457 Financial liabilities at amortized costs 14,155 21,102 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. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-139-3": { "value": "2023 2022 Dec 31 Dec 31 DKK thousand Lease liabilities 7,250 10,645 Other non-current liabilities - - Trade payables 6,905 10,457 Financial liabilities at amortized costs 14,155 21,102 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. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-140-2": { "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, 2023, 35% (32%) and 64% (66%) of the Group\u2019s revenue was transacted in USD and EUR, respectively, with the remainder in other currencies. B/S CURRENCIES PERCENTAGES 2023 2022 Dec 31 Dec 31 DKK thousand Inventory DKK 100% 100% Trade receiveables USD 51% 19% EUR 49% 79% Other - 2% Cash and cash equivalents DKK 90% 93% USD 5% 4% EUR 5% 3% Trade payables DKK 60% 37% USD 25% 52% EUR 6% 4% Other 9% 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 found necessary. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-143-2": { "value": "Interest rate risk The Group\u2019s 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:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-144-2": { "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. 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. AS OF DECEMBER 31, 2023 Expected Trade DKK thousand credit loss rate receivables Expected loss Total Not due 0.2% 1,802 4 1,798 1 \u2013 30 days overdue 0.4% 475 2 473 31 \u2013 60 days overdue 0.0% 31 - 31 61 \u2013 90 days overdue 6.7% 15 1 14 More than 90 days overdue 63.0% 81 51 30 As of December 31, 2023 2,404 58 2,346 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 \u2013 30 days overdue 0.3% 376 1 375 31 \u2013 60 days overdue 0.0% 153 - 153 61 \u2013 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 ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-147-2": { "value": "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 66.4 million and DKK 81.8 million as of December 31, 2023 and December 31, 2022, respectively, cf. Note 1. The Company\u2019s current liabilities are due within 12 months from the reporting date (in this case December 31, 2023). The only long-term liability of the Company is its lease obligation. See Note 13 for further information on when this liability is due. 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. This assessment is performed by evaluating cash forecasts, monitoring the development of the cash position and operating cash requirements. Any potential cash shortfalls are evaluated for raising capital to ensure strategic plans are met and debt/equity could be a potential source of cash under the right facts and circumstances. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-147-3": { "value": "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 66.4 million and DKK 81.8 million as of December 31, 2023 and December 31, 2022, respectively, cf. Note 1. The Company\u2019s current liabilities are due within 12 months from the reporting date (in this case December 31, 2023). The only long-term liability of the Company is its lease obligation. See Note 13 for further information on when this liability is due. Free funds are placed in bank deposits to maintain flexibility. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-151-1": { "value": "19. Commitments and contingenciesThe Company has a defined contribution 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 0.4 million for the year ended December 31, 2023 (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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-151-2": { "value": "19. Commitments and contingenciesThe Company has a defined contribution 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 0.4 million for the year ended December 31, 2023 (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:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-152-1": { "value": "20. Related partiesBioPorto 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 (opted not to stand for re-election and replaced by John McDonough as Chairman effective April 27, 2023) John McDonough, Chairman Dr. Michael Singer Jan Leth Christensen (resigned as a board member for BioPorto on December 4, 2023) Don Hardison Peter M\u00f8rch Eriksen (CEO effective January 9, 2024) Anthony Paul Pare, CEO (Change in Executive Management and stepped down as CEO effective January 9, 2024) Neil Allan Goldman, Executive Vice President & Chief Financial Officer (resigned effective October 15, 2023) 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% Related party transactions The related party transactions during 2023 were as follows: \u2022 Ordinary management remuneration, Cf. Note 4.\u2022 Peter M\u00f8rch Eriksen earned an aggregate amount of DKK 150,000 for consulting services (via his wholly-owned legal entity, PME Holding ApS).", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-154-2": { "value": "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% ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-155-2": { "value": "Related party transactions The related party transactions during 2023 were as follows: \u2022 Ordinary management remuneration, Cf. Note 4.\u2022 Peter M\u00f8rch Eriksen earned an aggregate amount of DKK 150,000 for consulting services (via his wholly-owned legal entity, PME Holding ApS).", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-156-1": { "value": "21. Subsequent eventOn January 9, 2024, the Company announced that BioPorto\u2019s CEO, Anthony Pare, is stepping down and leaving BioPorto effective on that date, and appointed Board Member Peter M\u00f8rch Eriksen as interim CEO of the Company. The total cost of the severance is DKK 3.6 million to be paid over a 12-month period from the separation date of January 9, 2024. The severance includes DKK 3.4 million of base salary and DKK 0.2 million of health benefits coverage and will be recorded in 2024. On April 2, 2024, the company announced that Peter M\u00f8rch Eriksen was appointed as permanent CEO.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-157-1": { "value": "22. Cash preparedness and cash positionThe Board of Directors and Management regularly assess whether BioPorto has an adequate capital structure, adequate capital resources and liquidity resources available. Such assessment has also been carried out in relation to preparing the 2023 Annual Report. The Board of Directors will together with Management continue monitor the development of the cash position on a continuous basis ensuring appropriate financial readiness at all times. The guidance for 2024 and the expected cash position on March 31, 2025 are based on assumptions of financing with net proceeds of DKK 61.4 million in 2024 and a 30% increase in total revenues in 2024. As announced (see Announcement no. 03 on February 22, 2024), the Company will seek financing by issuing new shares of 63pprox.. USD 20 million in 2024 and 2025. Budgets and plans are based on best estimates of the future at the time of approving the 2023 Annual Report. However, budgets and financing plans relate to future events and the fulfilment of such are by nature prone to uncertainty. If against expectations, BioPorto does not complete the financing or raises a lower cash amount than expected in the financing and/or performs below budget, the Board of Directors and Management will take mitigating actions to secure sufficient cash until March 31, 2025. These mitigating actions could include a capital increase with pre-emptive rights for shareholders later in 2024. Although the Board of Directors and Management based on this assessment considers that BioPorto will have adequate and enough liquidity resources available to finance the operations of the Group for the coming year, the above indicate that a material uncertainty exists that may cast doubt on the Group\u2019s ability to continue as a going concern. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f26426": { "value": "Denmark", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-189-1": { "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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f29012": { "value": "Tuborg Havnevej 15, ground floor ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } } } }