{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "bioporto": "http://bioporto.com", "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "xbrl": "https://xbrl.org/2021", "xbrli": "http://www.xbrl.org/2003/instance" }, "taxonomy": [ "http://bioporto.com/BioPorto-2024-12-31.xsd" ] }, "facts": { "fact2369": { "value": "BioPorto A/S", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2370": { "value": "Tuborg Havnevej 15, ground \ufb02oor \u00a0DK-2900 Hellerup \u00a0", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2374": { "value": "A/S", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2121": { "value": "-68243000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2171": { "value": "-56328000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2107": { "value": "36243000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2108": { "value": "11713000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CostOfSales", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2109": { "value": "24530000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GrossProfit", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2110": { "value": "30202000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SalesAndMarketingExpense", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2111": { "value": "33533000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ResearchAndDevelopmentExpense", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2112": { "value": "36247000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdministrativeExpense", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2113": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossRightOfUseAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2114": { "value": "-75452000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2116": { "value": "2543000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2117": { "value": "834000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2118": { "value": "-73743000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2119": { "value": "-5500000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2157": { "value": "30958000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2158": { "value": "10776000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CostOfSales", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2159": { "value": "20182000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GrossProfit", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2160": { "value": "18871000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SalesAndMarketingExpense", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2161": { "value": "25446000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ResearchAndDevelopmentExpense", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2162": { "value": "36029000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdministrativeExpense", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2163": { "value": "1008000.0", "decimals": -3, "dimensions": { "concept": "bioporto:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossRightOfUseAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2164": { "value": "-61172000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2166": { "value": "1039000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2167": { "value": "1074000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2168": { "value": "-61207000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2169": { "value": "-4879000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2124": { "value": "-1277000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2125": { "value": "-1277000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2174": { "value": "459000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2175": { "value": "459000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2127": { "value": "-69520000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2177": { "value": "-55869000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2120": { "value": "-68243000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2170": { "value": "-56328000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2123": { "value": "-0.17", "decimals": 2, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK/xbrli:shares" } }, "fact2173": { "value": "-0.16", "decimals": 2, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK/xbrli:shares" } }, "fact2227": { "value": "429670000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2228": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TreasuryShares", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2260": { "value": "379670000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2261": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TreasuryShares", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2209": { "value": "276000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2210": { "value": "2136000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2211": { "value": "6579000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RightofuseAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2242": { "value": "457000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2243": { "value": "919000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2244": { "value": "1254000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RightofuseAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2229": { "value": "-1052000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AccumulatedOtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2262": { "value": "225000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AccumulatedOtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2230": { "value": "-360840000.0", "decimals": -3, "dimensions": { "concept": "bioporto:AccumulatedDeficit", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2231": { "value": "67778000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2263": { "value": "-319735000.0", "decimals": -3, "dimensions": { "concept": "bioporto:AccumulatedDeficit", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2264": { "value": "60160000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2212": { "value": "8991000.0", "decimals": -3, "dimensions": { "concept": "bioporto:IntangibleAssetsOtherThanGoodwillPropertyPlantAndEquipmentAndRightOfUseAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2245": { "value": "2630000.0", "decimals": -3, "dimensions": { "concept": "bioporto:IntangibleAssetsOtherThanGoodwillPropertyPlantAndEquipmentAndRightOfUseAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2213": { "value": "1707000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentFinanceLeaseReceivables", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2214": { "value": "1415000.0", "decimals": -3, "dimensions": { "concept": "bioporto:NonCurrentLeaseDeposits", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2215": { "value": "3122000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2246": { "value": "2728000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentFinanceLeaseReceivables", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2247": { "value": "2171000.0", "decimals": -3, "dimensions": { "concept": "bioporto:NonCurrentLeaseDeposits", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2248": { "value": "4899000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2249": { "value": "7529000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2233": { "value": "7846000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2234": { "value": "7846000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2267": { "value": "4280000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2268": { "value": "4280000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2216": { "value": "12113000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2235": { "value": "3344000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentPortionOfLongtermBorrowings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2236": { "value": "5706000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2237": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2238": { "value": "11338000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AccrualsClassifiedAsCurrent", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2239": { "value": "20388000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2240": { "value": "28234000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2241": { "value": "96012000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2269": { "value": "2970000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentPortionOfLongtermBorrowings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2270": { "value": "6905000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2271": { "value": "77000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2272": { "value": "15419000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AccrualsClassifiedAsCurrent", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2273": { "value": "25371000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2274": { "value": "29651000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2275": { "value": "89811000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2217": { "value": "4640000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2218": { "value": "8187000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTradeReceivables", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2219": { "value": "6392000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxAssetsCurrent", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2220": { "value": "1368000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCurrentReceivables", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2221": { "value": "2448000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Prepayments", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2222": { "value": "59664000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2224": { "value": "1200000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentFinanceLeaseReceivables", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2225": { "value": "83899000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2226": { "value": "96012000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2250": { "value": "3787000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2251": { "value": "2346000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTradeReceivables", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2252": { "value": "5882000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxAssetsCurrent", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2253": { "value": "1164000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCurrentReceivables", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2254": { "value": "1741000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Prepayments", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2255": { "value": "66402000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2257": { "value": "960000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentFinanceLeaseReceivables", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2258": { "value": "82282000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2259": { "value": "89811000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2276": { "value": "379670000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2278": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2292": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2280": { "value": "13000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2298": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2282": { "value": "-319735000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2284": { "value": "225000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2310": { "value": "-1277000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2265": { "value": "60160000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2126": { "value": "-1277000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2286": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2304": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2287": { "value": "50000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2293": { "value": "31400000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2294": { "value": "3387000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2295": { "value": "28013000.0", "decimals": -3, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2296": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2299": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2300": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2301": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2302": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2305": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2306": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2311": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2312": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2313": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2314": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2128": { "value": "81400000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2129": { "value": "3387000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2130": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2288": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2289": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2290": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2307": { "value": "-28013000.0", "decimals": -3, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2308": { "value": "-875000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2131": { "value": "-875000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2291": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2297": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2303": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2309": { "value": "-68243000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2315": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2122": { "value": "-68243000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2316": { "value": "429670000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2317": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2318": { "value": "13000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2319": { "value": "-360840000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2320": { "value": "-1052000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2232": { "value": "67778000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2321": { "value": "334693000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2322": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2335": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2336": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2323": { "value": "13000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2343": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2344": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2324": { "value": "-264238000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2325": { "value": "-234000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2359": { "value": "459000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2360": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2326": { "value": "70221000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2176": { "value": "459000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2178": { "value": "-104000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2327": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2328": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2351": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2352": { "value": "-104000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2329": { "value": "2000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2330": { "value": "42977000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2337": { "value": "1180000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2345": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2346": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2347": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2348": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2349": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2353": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2354": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2355": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2361": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2362": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2363": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2364": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2365": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2179": { "value": "3180000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2180": { "value": "42977000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2181": { "value": "1629000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2182": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2338": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2339": { "value": "1629000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2340": { "value": "-449000.0", "decimals": -3, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2331": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2332": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2333": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2356": { "value": "449000.0", "decimals": -3, "dimensions": { "concept": "bioporto:IncreaseDecreaseThroughTransfersToFromRetainedEarnings", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2357": { "value": "1384000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2341": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2183": { "value": "1384000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2334": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2342": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2350": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2358": { "value": "-56328000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2366": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2172": { "value": "-56328000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2277": { "value": "379670000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:DKK" } }, "fact2279": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:DKK" } }, "fact2281": { "value": "13000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:DKK" } }, "fact2283": { "value": "-319735000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:DKK" } }, "fact2285": { "value": "225000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:DKK" } }, "fact2266": { "value": "60160000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2150": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromExerciseOfWarrants", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2202": { "value": "3180000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromExerciseOfWarrants", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2115": { "value": "-75452000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2165": { "value": "-61172000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2151": { "value": "81400000.0", "decimals": -3, "dimensions": { "concept": "bioporto:ProceedsFromIssuingSharesThroughRightsIssue", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2152": { "value": "3387000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsForShareIssueCosts", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2153": { "value": "2547000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2154": { "value": "75466000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2203": { "value": "42977000.0", "decimals": -3, "dimensions": { "concept": "bioporto:ProceedsFromIssuingSharesThroughRightsIssue", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2204": { "value": "1629000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsForShareIssueCosts", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2205": { "value": "3738000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2206": { "value": "40790000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2132": { "value": "2382000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2133": { "value": "-875000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForSharebasedPayments", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2134": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossRightOfUseAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2135": { "value": "-1400000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherAdjustmentsForNoncashItems", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2136": { "value": "984000.0", "decimals": -3, "dimensions": { "concept": "bioporto:AdjustmentForRemeasurementOfLease", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2184": { "value": "2678000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2185": { "value": "1384000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForSharebasedPayments", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2186": { "value": "1008000.0", "decimals": -3, "dimensions": { "concept": "bioporto:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossRightOfUseAssets", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2187": { "value": "-960000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherAdjustmentsForNoncashItems", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2188": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:AdjustmentForRemeasurementOfLease", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2155": { "value": "-6930000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2207": { "value": "-14943000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2367": { "value": "66402000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2156": { "value": "192000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2368": { "value": "81792000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2208": { "value": "-447000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2137": { "value": "-864000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2138": { "value": "-5847000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2139": { "value": "-1199000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2140": { "value": "-5542000.0", "decimals": -3, "dimensions": { "concept": "bioporto:AdjustmForDecreaseIncreaseInOtherAssetsAndInOtherLiabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2141": { "value": "-89781000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperations", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2189": { "value": "-440000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2190": { "value": "654000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2191": { "value": "-3552000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2192": { "value": "-1399000.0", "decimals": -3, "dimensions": { "concept": "bioporto:AdjustmForDecreaseIncreaseInOtherAssetsAndInOtherLiabilities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2193": { "value": "-61799000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperations", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2223": { "value": "59664000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2256": { "value": "66402000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2142": { "value": "1641000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncomeReceivedClassifiedAsOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2143": { "value": "381000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceCostsPaidClassifiedAsOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2144": { "value": "4938000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxesRefundClassifiedAsOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2194": { "value": "937000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncomeReceivedClassifiedAsOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2195": { "value": "94000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceCostsPaidClassifiedAsOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2196": { "value": "5500000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxesRefundClassifiedAsOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2145": { "value": "-83583000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2197": { "value": "-55456000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2146": { "value": "350000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2198": { "value": "39000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2147": { "value": "756000.0", "decimals": -3, "dimensions": { "concept": "bioporto:ProceedFromPurchaseOfFinancialAssetsClassifiedAsInvestingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2148": { "value": "781000.0", "decimals": -3, "dimensions": { "concept": "bioporto:ProceedsFromSubleases", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2199": { "value": "-238000.0", "decimals": -3, "dimensions": { "concept": "bioporto:ProceedFromPurchaseOfFinancialAssetsClassifiedAsInvestingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2200": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bioporto:ProceedsFromSubleases", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2149": { "value": "1187000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2201": { "value": "-277000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "fact2375": { "value": "
1. Basis of Reporting
Basis of Preparation \u00a0
The consolidated financial statements are prepared in \u00a0
accordance IFRS Accounting Standards as adopted by the EU \u00a0
and additional requirements for listed entities in Denmark. \u00a0
The Company assessed its liquidity and capital resources \u00a0
considering a twelve-month period from the date of this \u00a0
Annual Report. If the raised capital in the \ufb01rst half of 2025 \u00a0
should fall short of the expected USD 8.3m, partly or in full, \u00a0
the Company will be able to manage costs to execute on \u00a0
the core elements of the strategy. \u00a0
The accompanying consolidated and parent financial \u00a0
statements have been prepared on the basis of going \u00a0
concern assumption. \u00a0
In the event that the Company\u2019s strategic priorities and \u00a0
tactical decisions, including the marketing of ProNephro \u00a0
AKI (NGAL) in the US, commercialization activities for NGAL \u00a0
tests under CE Mark and Antibodies in Europe, and ongoing \u00a0
R&D are more positive than expected, the Company may \u00a0
choose to accelerate projects and/or increase spending, in \u00a0
which case the Company may be required or may choose \u00a0
to raise additional capital prior to the twelve month period \u00a0
after the date of this Annual Report. \u00a0
The accounting policies set out below have been used \u00a0
consistently with respect to the financial year and \u00a0
comparative \ufb01gures. Certain comparative \ufb01gures have been \u00a0
reclassi\ufb01ed to conform to the current year\u2019s presentation. \u00a0
Applying Materiality \u00a0
Material items are presented individually in the \ufb01nancial \u00a0
statements as required by IAS 1. \u00a0
Items that are not individually material but support \u00a0
the understanding of BioPorto\u2019s business model and \u00a0
performance in the reporting period are also presented in \u00a0
the \ufb01nancial statements. \u00a0
Currency \u00a0
The Group\u2019s consolidated financial statements are \u00a0
presented in Danish kroner (DKK), which is considered \u00a0
the primary currency of the Group\u2019s activities and the \u00a0
functional currency of both the parent company and its \u00a0
most significant subsidiary. Figures are rounded to the \u00a0
nearest DKK thousand unless otherwise stated. \u00a0
Basis of Consolidation \u00a0
The consolidated financial statements are prepared as a \u00a0
consolidation of the financial statements of the Parent \u00a0
Company, BioPorto A/S, and its subsidiaries in accordance \u00a0
with the Group\u2019s accounting policies. All intra-group income, \u00a0
expenses, shareholdings, balances, and dividends are eliminated \u00a0
on consolidation. The accounting items of subsidiaries are \u00a0
included in full in the consolidated \ufb01nancial statements. \u00a0
Implementation of new and amended standards and \u00a0
interpretations \u00a0
All new and amended Standards (IFRS/IAS) and the new \u00a0
Interpretations (IFRIC) issued by IASB and adopted by EU \u00a0
e\ufb00ective as of January 1, 2024, have been adopted by the \u00a0
BioPorto Group as applicable and did not have a material \u00a0
impact on the consolidated \ufb01nancial statements. \u00a0
Standards and interpretations not yet in force \u00a0
As of the publishing of this Annual Report, several new or \u00a0
modi\ufb01ed standards and interpretations have been issued by \u00a0
the IASB but which are not yet required to be implemented. \u00a0
Therefore, they have not yet been adopted by the Group and \u00a0
are not re\ufb02ected in the consolidated \ufb01nancial statements. \u00a0
The new or modi\ufb01ed standards and interpretations will be \u00a0
implemented when they become mandatory, and none \u00a0
are presently expected to have a material impact on the \u00a0
consolidated \ufb01nancial statements. \u00a0
Translation of foreign currency \u00a0
A functional currency is determined for each of the Group\u2019s \u00a0
reporting entities. The functional currency of the Parent \u00a0
Company is Danish kroner (DKK). Transactions denominated \u00a0
in currencies other than the functional currency are \u00a0
considered transactions denominated in foreign currencies. \u00a0
Upon initial recognition, transactions denominated in foreign \u00a0
currencies are translated to the functional currency at the \u00a0
exchange rates in e\ufb00ect on the transaction date. Di\ufb00erences \u00a0
arising between the exchange rates on the transaction \u00a0
date and the date of payment are recognized as \ufb01nancial \u00a0
income or expense. \u00a0
Receivables, payables, and other monetary items \u00a0
denominated in foreign currencies are translated at the \u00a0
exchange rates at the reporting date. The difference \u00a0
between the exchange rates at the reporting date and at \u00a0
the date at which the receivable or payable arose or the \u00a0
exchange rate in the latest consolidated \ufb01nancial statements \u00a0
is recognized as \ufb01nancial income or expenses. \u00a0
Upon recognition in the consolidated \ufb01nancial statements \u00a0
of entities with a functional currency other than the \u00a0
presentation currency (DKK), the income statement and \u00a0
statement of cash flows are translated at the exchange \u00a0
rates prevailing at the transaction date, and the statement \u00a0
of \ufb01nancial position items are translated at the exchange \u00a0
rates prevailing at the reporting date. \u00a0
Differences arising from the translation of the opening \u00a0
balance of equity of foreign entities at the exchange rates \u00a0
prevailing at the reporting date, and on translation of the \u00a0
income statement from the transaction date to the reporting \u00a0
date, are recognized in other comprehensive income and \u00a0
attributed to a separate translation reserve in equity. \u00a0
Incentive programs \u00a0
The Company has issued warrants (options) to Management \u00a0
and employees. Share-based incentive programs in which \u00a0
employees only have the option of choosing to subscribe \u00a0
for new shares in the parent Company (equity-settled \u00a0
share-based payment transactions) are measured at the \u00a0
equity instrument\u2019s fair value on the grant date and are \u00a0
recognized in the income statement over the vesting period. \u00a0
The counter entry for this is recognized directly in equity. The \u00a0
fair value per warrant is speci\ufb01ed based on a Black-Scholes \u00a0
model as of the grant date and is not subsequently adjusted. \u00a0
Warrants restricted by vesting conditions are forfeited if \u00a0
the vesting conditions are not met. \u00a0
Issue costs associated with the exercise of warrants are \u00a0
recognized in equity. \u00a0
Segment information \u00a0
The BioPorto Group does not prepare segment reporting \u00a0
internally and therefore only reports one operating segment \u00a0
externally. The geographic distribution of revenue and \u00a0
revenue from major customers is presented in Note 3 to \u00a0
the consolidated \ufb01nancial statements. 50% of non-current \u00a0
assets were located in Denmark (42% in 2022). \u00a0
Statements of Pro\ufb01t or \u00a0
Loss and Statements of \u00a0
Comprehensive Loss \u00a0
Revenue \u00a0
Revenue from contracts with customers comprises sale \u00a0
of goods, license fees, and royalty income. Revenue from \u00a0
the sale of goods is recognized at the point in time when \u00a0
control of the goods is transferred to the customer, which \u00a0
generally takes place upon shipment. Contracts generally \u00a0
do not provide customers with a right of return. \u00a0
Licenses that transfer the rights associated with ownership \u00a0
of intellectual property are recognized at the point in \u00a0
time when control is transferred. Royalties on net sales \u00a0
is recognized as the underlying customers\u2019 sale occurs \u00a0
in accordance with the terms of the relevant agreement. \u00a0
Revenue from contracts with customers is measured at \u00a0
an amount that reflects the consideration to which the \u00a0
Group expects to be entitled in exchange for those goods. \u00a0
Amounts disclosed as net revenue exclude discounts, VAT \u00a0
and other duties. \u00a0
The Group considers whether contracts include other \u00a0
promises that constitute separate performance obligations \u00a0
to which a portion of the transaction price needs to be \u00a0
allocated. In determining the transaction price, the Group \u00a0
considers the e\ufb00ects of variable consideration. No element \u00a0
of \ufb01nancing is deemed present. Discounts generally arise \u00a0
from sales transactions where the customer receives an \u00a0
immediate reduction in the selling price. Payment terms \u00a0
are generally net 30 days. \u00a0
Production Costs \u00a0
Production costs include costs incurred to generate the \u00a0
revenue, including direct and indirect costs for raw materials \u00a0
and consumables, wages and salaries, freight and packaging \u00a0
material, rent and leasing, and depreciation of production \u00a0
equipment. \u00a0
Sales and Marketing Costs \u00a0
Sales and marketing costs include royalties and costs \u00a0
incurred for the marketing of goods sold during the year \u00a0
and for sales campaigns, etc. This includes costs related \u00a0
to sales and marketing sta\ufb00, advertising, exhibitions and \u00a0
depreciation and amortization. \u00a0
Research and Development Costs \u00a0
Research and development costs include wages and salaries, \u00a0
laboratory materials, patent costs, clinical studies, rent, \u00a0
leasing, depreciation and amortization, and other costs \u00a0
relating to the Group\u2019s research and development activities \u00a0
that are not capitalized. \u00a0
Administrative Costs \u00a0
Administrative costs include management and administration, \u00a0
including expenses for administrative sta\ufb00, o\ufb03ce premises, \u00a0
o\ufb03ce expenses, and depreciation and amortization. \u00a0
Lease Impairment \u00a0
Lease impairment is a non-cash charge to write-down the \u00a0
value of the Right-of-use asset for the Company\u2019s Needham, \u00a0
MA, USA lease, cf. Note 13. It is separately classi\ufb01ed and \u00a0
the Company does not consider to be a part of its ordinary \u00a0
operations. \u00a0
Financial Income and Expenses \u00a0
Financial income and expenses include interest, capital gains \u00a0
and losses, transactions in foreign currencies, amortization \u00a0
of \ufb01nancial assets and liabilities, and additions, etc. \u00a0
Income Tax \u00a0
Income tax comprises current tax and changes in deferred \u00a0
tax for the year. The tax expense associated with current \u00a0
year results is recognized in the income statement, and the \u00a0
tax expense relating to changes is recognized in equity or \u00a0
other comprehensive income is recognized in equity. \u00a0
To the extent the Group bene\ufb01ts from a deduction in the \u00a0
determination of taxable income due to share-based \u00a0
compensation, the tax e\ufb00ect of such programs is included \u00a0
in income tax. \u00a0
Balance Sheets
Development Projects \u00a0
In accordance with IAS 38 Intangible Assets, intangible \u00a0
assets arising from development projects are recognized on \u00a0
the balance sheet when the development project is clearly \u00a0
de\ufb01ned and identi\ufb01able, the technical feasibility has been \u00a0
demonstrated, and adequate resources to complete the \u00a0
development work and market or use the project have been \u00a0
documented. It must be adequately demonstrated that \u00a0
future income from the development project will exceed \u00a0
the costs of production and development, and costs used \u00a0
to sell and administer the product. Development costs \u00a0
concerning individual projects are only capitalized if there \u00a0
is adequate documentation that the future income from \u00a0
the individual projects will exceed not only the production, \u00a0
selling and administrative expenses, but also the actual \u00a0
development costs relating to the product. \u00a0
Rights and Software \u00a0
Rights and software are measured at cost less accumulated \u00a0
depreciation and impairment. Cost comprises the purchase \u00a0
price as well as costs directly related to the purchase until \u00a0
the date on which the asset is ready for use, and any future \u00a0
minimum royalty payments to which the Company is bound, \u00a0
discounted back to present value, cf. Note 11. \u00a0
Assets are depreciated on a straight-line basis over their \u00a0
estimated useful lives based on the following assessment \u00a0
of the expected lives of the assets: \u00a0
Rights and software 3-10 years \u00a0
Depreciation is recognized in the income statement under \u00a0
sales and marketing costs and administrative costs. \u00a0
Property, Plant, and Equipment \u00a0
Property, plant, and equipment are measured at cost \u00a0
less accumulated depreciation and impairment losses. \u00a0
Cost comprises the purchase price and any costs directly \u00a0
attributable to the acquisition until the date when the asset \u00a0
is ready for use, cf. Note 12. \u00a0
Assets are depreciated on a straight-line basis over their \u00a0
estimated useful lives based on the following assessment \u00a0
of the expected lives of the assets: \u00a0
Property, plan, and equipment 3-5 years \u00a0
The basis of depreciation is cost less expected residual \u00a0
value at the end of the useful life. Depreciation methods, \u00a0
useful lives and residual values are reassessed annually. \u00a0
To the extent that depreciation is not re\ufb02ected in the cost \u00a0
of inventories as production overhead, depreciation is \u00a0
recognized on the income statement under production \u00a0
costs, sales and marketing costs, research and development \u00a0
costs and administrative costs, respectively. \u00a0
Right-of-Use Assets \u00a0
The Company leases facilities in Hellerup, Denmark. Right- \u00a0
of-use assets are initially measured at the amount equal to \u00a0
the lease liability, adjusted by the amount of any prepaid \u00a0
or accrued lease payments. Lease liabilities are initially \u00a0
measured as the net present value of the future lease \u00a0
payments discounted by the incremental borrowing rate, \u00a0
cf. Note 13. \u00a0
The Company executed a sublease agreement of its o\ufb03ce \u00a0
space in Needham, MA, USA in November 2023 to reduce \u00a0
its cash infrastructure costs. As a result of the sublease, \u00a0
the Company has a Lease Receivable Long-Term and Lease \u00a0
Receivable Short Term assets as of December 31, 2024. \u00a0
The right-of-use asset is depreciated over the shorter of \u00a0
the asset\u2019s useful life or the lease term on a straight-line \u00a0
basis. Depreciation is recognized on the income statement \u00a0
under administrative costs. \u00a0
Deferred Tax Assets \u00a0
Deferred tax is measured using the balance sheet liability \u00a0
method on temporary di\ufb00erences between the carrying \u00a0
amount and tax base of assets and liabilities. However, \u00a0
no deferred tax is recognized on temporary differences \u00a0
regarding non-deductible goodwill or other items for which \u00a0
temporary di\ufb00erences, with the exception of acquisitions, \u00a0
have arisen at the acquisition date without a\ufb00ecting either \u00a0
the pro\ufb01t/loss for the year or the taxable income. If the tax \u00a0
base may be calculated according to several sets of tax \u00a0
regulations, deferred tax is measured in accordance with the \u00a0
regulations that apply to the use of the asset or settlement \u00a0
of the liability as planned by Management. Deferred tax \u00a0
assets, including the tax base of tax loss carry-forwards, are \u00a0
recognized under other non-current assets at the expected \u00a0
value of their utilization, either as an o\ufb00-set against tax \u00a0
on future income or as an off-set against deferred tax \u00a0
liabilities within the same legal tax entity or jurisdiction \u00a0
(joint taxation), cf. Note 9. \u00a0
Deferred tax related to the elimination of unrealized intra- \u00a0
group pro\ufb01ts and losses is adjusted upon consolidation. \u00a0
Deferred tax is measured based on the tax regulations and \u00a0
rates that, according to the rules in force at the balance \u00a0
sheet date, will apply at the time the deferred tax is expected \u00a0
to crystallize as current tax. Changes in deferred tax due \u00a0
to changes in the tax rate are recognized on the income \u00a0
statement. \u00a0
Impairment of Assets \u00a0
The carrying amounts of other non-current assets are \u00a0
tested annually to determine whether there is any indication \u00a0
of impairment. If such an indication exists, the recoverable \u00a0
amount of the asset is calculated. The recoverable amount \u00a0
is the higher of an asset\u2019s fair value, less expected costs to \u00a0
sell and its value in use. An impairment loss is recognized \u00a0
when the carrying amount of an asset or a cash generating \u00a0
unit exceeds the recoverable amount of the asset or the \u00a0
cash generating unit. Impairment losses are recognized \u00a0
in the income statement as production costs, sales and \u00a0
distribution costs or administrative costs. Impairment of \u00a0
assets is reversed to the extent changes have occurred to \u00a0
the assumptions and estimates leading to the impairment. \u00a0
Impairment is only reversed to the extent the new carrying \u00a0
amount of an asset does not exceed the carrying amount \u00a0
the asset would have had net of depreciation, had the asset \u00a0
not been impaired, cf. Note 13. Deferred tax assets are \u00a0
reviewed annually and recognized to the extent that it is \u00a0
estimated to be probable that they will be utilized in the \u00a0
foreseeable future. \u00a0
Inventories \u00a0
Inventories are measured at the lower of \ufb01rst-in \ufb01rst-out \u00a0
(FIFO) cost or net realizable value. The cost of raw materials \u00a0
comprises the purchase price plus delivery costs. The cost \u00a0
of work in progress and \ufb01nished goods comprises the cost \u00a0
of raw materials, direct and indirect labor, and production \u00a0
overhead. Production overhead comprises indirect material \u00a0
and labor costs, maintenance and depreciation of the \u00a0
property, plant and equipment used in the manufacturing \u00a0
process, allocations of rent, utilities and related items, and \u00a0
the cost of production management. \u00a0
The net realizable value of inventories is calculated as the \u00a0
selling price less costs of conversion and costs incurred to \u00a0
execute the sale, considering marketability, obsolescence, \u00a0
and expected losses, cf. Note 14. \u00a0
Trade Receivables \u00a0
Trade receivables are measured at their transaction price, \u00a0
less an allowance for lifetime expected credit losses. Trade \u00a0
receivables are grouped based on business area and age \u00a0
to estimate credit losses. Trade receivables are written \u00a0
o\ufb00 when there is no reasonable expectation of recovery. \u00a0
Allowances for expected credit losses and write-o\ufb00s are \u00a0
classi\ufb01ed in sales and marketing costs, cf. Note 15. \u00a0
Taxes Receivable \u00a0
Current taxes receivable are recognized on the balance \u00a0
sheet as calculated tax on the taxable income for the year, \u00a0
adjusted for tax on prior years\u2019 taxable income and for tax \u00a0
paid under the on-account tax scheme. \u00a0
Companies covered by the Danish tax credit scheme \u00a0
(Skattekreditordningen) may obtain payment of the base of \u00a0
losses originating from research and development expenses \u00a0
subject to a statutory limit of DKK 25 million. \u00a0
Prepayments \u00a0
Prepayments are measured at cost. Prepayments comprise \u00a0
expenditures that relate to subsequent periods. \u00a0
Treasury Shares \u00a0
The cost and selling prices of treasury shares and dividends \u00a0
are recognized directly in equity. A capital reduction e\ufb00ected \u00a0
by the cancellation of treasury shares will lower the share \u00a0
capital by an amount equal to the nominal value of the \u00a0
shares. \u00a0
Issue Costs \u00a0
Issue costs include legal fees, placement fees, and other \u00a0
costs associated with the issuing of new shares. \u00a0
Warrants \u00a0
Proceeds received from the exercise of warrants are re\ufb02ected \u00a0
in equity, cf. Note 5. \u00a0
Lease Liabilities \u00a0
The Group leases o\ufb03ce space. Leases are recognized as a \u00a0
right-of-use asset and a corresponding liability at the date \u00a0
at which the leased asset is available for use by the Group, \u00a0
except for low-value assets or short-term assets where \u00a0
the lease term is 12 months or less. Short term leases \u00a0
and leases of low value are recognized as an expense on a \u00a0
straight-line basis over the lease term. \u00a0
Lease liabilities are initially recognized at the present value \u00a0
of future lease payments. Initial recognition of each lease \u00a0
is assessed individually to determine the probability of \u00a0
exercising any potential extension options. Options to \u00a0
extend a lease term is included in the calculation of the \u00a0
lease liability if it is reasonably certain that the extension \u00a0
option will be exercised. The lease liability is measured using \u00a0
a discount rate equal to the incremental borrowing rate. If a \u00a0
lease contract is modi\ufb01ed, the lease liability is remeasured. \u00a0
Lease costs are accounted for as a single lease component. \u00a0
Variable service components invoiced separately are \u00a0
expensed as operational costs. \u00a0
Each lease payment is allocated between the liability and \u00a0
\ufb01nance cost. The \ufb01nance cost is recognized over the lease \u00a0
period to produce a constant periodic rate of interest on the \u00a0
remaining balance of the liability for each period, cf. Note 13. \u00a0
Tax Payable \u00a0
Current tax payables are recognized on the balance sheet as \u00a0
calculated tax on the taxable income for the year, adjusted \u00a0
for tax on the prior years\u2019 taxable income and for tax paid \u00a0
under the on-account tax scheme. \u00a0
Other Financial Liabilities \u00a0
During 2024 and as of December 31, 2024, the company \u00a0
has no Debt to banks. Debt to banks is recognized at the \u00a0
raising of a loan at fair value less transaction costs.
Financial \u00a0
liabilities are measured at amortized cost, applying the \u00a0
\u201ceffective interest rate method\u201d, to the extent that the \u00a0
di\ufb00erence between the proceeds and the nominal value \u00a0
is recognized on the income statement under financial \u00a0
expenses over the term of the loan. \u00a0
Other liabilities are measured at amortized cost. \u00a0
Cash Flow Statement \u00a0
The cash \ufb02ow statement is presented according to the indirect method and cash \ufb02ows \u00a0
from operating, investing, and \ufb01nancing activities for the year, the year\u2019s changes in cash \u00a0
and cash equivalents as well as the Company\u2019s cash and cash equivalents at the beginning \u00a0
and end of the year. \u00a0
Cash \ufb02ows from operating activities are calculated as EBIT adjusted for non-cash operating \u00a0
items, working capital changes, \ufb01nancial income, \ufb01nancial expenses, establishment cost \u00a0
(subsidiaries), and income taxes paid. \u00a0
Cash \ufb02ows for investing activities comprise acquisitions and disposals of intangible assets, \u00a0
property, plant and equipment and \ufb01nancial assets. \u00a0
Cash \ufb02ows from \ufb01nancing activities comprise changes in the size or composition of the \u00a0
share capital of BioPorto A/S and related costs, the raising of loans, repayment of interest- \u00a0
bearing debt, and payment of dividends to shareholders. \u00a0
Cash and cash equivalents comprise cash at bank and in hand.\ua880 \u00a0
Financial Ratios \u00a0
Earnings per share (EPS) and diluted earnings per share (DEPS) are calculated in accordance \u00a0
with IAS 33. \u00a0
Financial ratios have been calculated in accordance with the guidelines from the Danish \u00a0
Society of Financial Analysts. See also \u201cNon-IFRS \ufb01nancial measure\u201d. \u00a0
The ratios listed in the key \ufb01gures and ratios section were calculated as follows: \u00a0
(Revenue year 1 \u2013 Revenue year 0) x 100 \u00a0
Revenue Growth \u00a0
Revenue year 0 \u00a0
Gross pro\ufb01t x 100 \u00a0
Gross Margin \u00a0
Net revenue \u00a0
Equity, closing x 100 \u00a0
Equity Ratio \u00a0
Total liabilities, closing \u00a0
Net Asset Value Per \u00a0
Capital and reserves, closing \u00a0
Share at Year End \u00a0
No. of shares, closing \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2405": { "value": "
The accounting policies set out below have been used \u00a0
consistently with respect to the financial year and \u00a0
comparative \ufb01gures. Certain comparative \ufb01gures have been \u00a0
reclassi\ufb01ed to conform to the current year\u2019s presentation. \u00a0
Applying Materiality \u00a0
Material items are presented individually in the \ufb01nancial \u00a0
statements as required by IAS 1. \u00a0
Items that are not individually material but support \u00a0
the understanding of BioPorto\u2019s business model and \u00a0
performance in the reporting period are also presented in \u00a0
the \ufb01nancial statements. \u00a0
Currency \u00a0
The Group\u2019s consolidated financial statements are \u00a0
presented in Danish kroner (DKK), which is considered \u00a0
the primary currency of the Group\u2019s activities and the \u00a0
functional currency of both the parent company and its \u00a0
most significant subsidiary. Figures are rounded to the \u00a0
nearest DKK thousand unless otherwise stated. \u00a0
Standards and interpretations not yet in force \u00a0
As of the publishing of this Annual Report, several new or \u00a0
modi\ufb01ed standards and interpretations have been issued by \u00a0
the IASB but which are not yet required to be implemented. \u00a0
Therefore, they have not yet been adopted by the Group and \u00a0
are not re\ufb02ected in the consolidated \ufb01nancial statements. \u00a0
The new or modi\ufb01ed standards and interpretations will be \u00a0
implemented when they become mandatory, and none \u00a0
are presently expected to have a material impact on the \u00a0
consolidated \ufb01nancial statements. \u00a0
Translation of foreign currency \u00a0
A functional currency is determined for each of the Group\u2019s \u00a0
reporting entities. The functional currency of the Parent \u00a0
Company is Danish kroner (DKK). Transactions denominated \u00a0
in currencies other than the functional currency are \u00a0
considered transactions denominated in foreign currencies. \u00a0
Upon initial recognition, transactions denominated in foreign \u00a0
currencies are translated to the functional currency at the \u00a0
exchange rates in e\ufb00ect on the transaction date. Di\ufb00erences \u00a0
arising between the exchange rates on the transaction \u00a0
date and the date of payment are recognized as \ufb01nancial \u00a0
income or expense. \u00a0
Receivables, payables, and other monetary items \u00a0
denominated in foreign currencies are translated at the \u00a0
exchange rates at the reporting date. The difference \u00a0
between the exchange rates at the reporting date and at \u00a0
the date at which the receivable or payable arose or the \u00a0
exchange rate in the latest consolidated \ufb01nancial statements \u00a0
is recognized as \ufb01nancial income or expenses. \u00a0
Upon recognition in the consolidated \ufb01nancial statements \u00a0
of entities with a functional currency other than the \u00a0
presentation currency (DKK), the income statement and \u00a0
statement of cash flows are translated at the exchange \u00a0
rates prevailing at the transaction date, and the statement \u00a0
of \ufb01nancial position items are translated at the exchange \u00a0
rates prevailing at the reporting date. \u00a0
Differences arising from the translation of the opening \u00a0
balance of equity of foreign entities at the exchange rates \u00a0
prevailing at the reporting date, and on translation of the \u00a0
income statement from the transaction date to the reporting \u00a0
date, are recognized in other comprehensive income and \u00a0
attributed to a separate translation reserve in equity. \u00a0
Incentive programs \u00a0
The Company has issued warrants (options) to Management \u00a0
and employees. Share-based incentive programs in which \u00a0
employees only have the option of choosing to subscribe \u00a0
for new shares in the parent Company (equity-settled \u00a0
share-based payment transactions) are measured at the \u00a0
equity instrument\u2019s fair value on the grant date and are \u00a0
recognized in the income statement over the vesting period. \u00a0
The counter entry for this is recognized directly in equity. The \u00a0
fair value per warrant is speci\ufb01ed based on a Black-Scholes \u00a0
model as of the grant date and is not subsequently adjusted. \u00a0
Warrants restricted by vesting conditions are forfeited if \u00a0
the vesting conditions are not met. \u00a0
Issue costs associated with the exercise of warrants are \u00a0
recognized in equity. \u00a0
Segment information \u00a0
The BioPorto Group does not prepare segment reporting \u00a0
internally and therefore only reports one operating segment \u00a0
externally. The geographic distribution of revenue and \u00a0
revenue from major customers is presented in Note 3 to \u00a0
the consolidated \ufb01nancial statements. 50% of non-current \u00a0
assets were located in Denmark (42% in 2022). \u00a0
Statements of Pro\ufb01t or \u00a0
Loss and Statements of \u00a0
Comprehensive Loss \u00a0
Revenue \u00a0
Revenue from contracts with customers comprises sale \u00a0
of goods, license fees, and royalty income. Revenue from \u00a0
the sale of goods is recognized at the point in time when \u00a0
control of the goods is transferred to the customer, which \u00a0
generally takes place upon shipment. Contracts generally \u00a0
do not provide customers with a right of return. \u00a0
Licenses that transfer the rights associated with ownership \u00a0
of intellectual property are recognized at the point in \u00a0
time when control is transferred. Royalties on net sales \u00a0
is recognized as the underlying customers\u2019 sale occurs \u00a0
in accordance with the terms of the relevant agreement. \u00a0
Revenue from contracts with customers is measured at \u00a0
an amount that reflects the consideration to which the \u00a0
Group expects to be entitled in exchange for those goods. \u00a0
Amounts disclosed as net revenue exclude discounts, VAT \u00a0
and other duties. \u00a0
The Group considers whether contracts include other \u00a0
promises that constitute separate performance obligations \u00a0
to which a portion of the transaction price needs to be \u00a0
allocated. In determining the transaction price, the Group \u00a0
considers the e\ufb00ects of variable consideration. No element \u00a0
of \ufb01nancing is deemed present. Discounts generally arise \u00a0
from sales transactions where the customer receives an \u00a0
immediate reduction in the selling price. Payment terms \u00a0
are generally net 30 days. \u00a0
Production Costs \u00a0
Production costs include costs incurred to generate the \u00a0
revenue, including direct and indirect costs for raw materials \u00a0
and consumables, wages and salaries, freight and packaging \u00a0
material, rent and leasing, and depreciation of production \u00a0
equipment. \u00a0
Sales and Marketing Costs \u00a0
Sales and marketing costs include royalties and costs \u00a0
incurred for the marketing of goods sold during the year \u00a0
and for sales campaigns, etc. This includes costs related \u00a0
to sales and marketing sta\ufb00, advertising, exhibitions and \u00a0
depreciation and amortization. \u00a0
Research and Development Costs \u00a0
Research and development costs include wages and salaries, \u00a0
laboratory materials, patent costs, clinical studies, rent, \u00a0
leasing, depreciation and amortization, and other costs \u00a0
relating to the Group\u2019s research and development activities \u00a0
that are not capitalized. \u00a0
Administrative Costs \u00a0
Administrative costs include management and administration, \u00a0
including expenses for administrative sta\ufb00, o\ufb03ce premises, \u00a0
o\ufb03ce expenses, and depreciation and amortization. \u00a0
Lease Impairment \u00a0
Lease impairment is a non-cash charge to write-down the \u00a0
value of the Right-of-use asset for the Company\u2019s Needham, \u00a0
MA, USA lease, cf. Note 13. It is separately classi\ufb01ed and \u00a0
the Company does not consider to be a part of its ordinary \u00a0
operations. \u00a0
Financial Income and Expenses \u00a0
Financial income and expenses include interest, capital gains \u00a0
and losses, transactions in foreign currencies, amortization \u00a0
of \ufb01nancial assets and liabilities, and additions, etc. \u00a0
Income Tax \u00a0
Income tax comprises current tax and changes in deferred \u00a0
tax for the year. The tax expense associated with current \u00a0
year results is recognized in the income statement, and the \u00a0
tax expense relating to changes is recognized in equity or \u00a0
other comprehensive income is recognized in equity. \u00a0
To the extent the Group bene\ufb01ts from a deduction in the \u00a0
determination of taxable income due to share-based \u00a0
compensation, the tax e\ufb00ect of such programs is included \u00a0
in income tax. \u00a0
Balance Sheets
Development Projects \u00a0
In accordance with IAS 38 Intangible Assets, intangible \u00a0
assets arising from development projects are recognized on \u00a0
the balance sheet when the development project is clearly \u00a0
de\ufb01ned and identi\ufb01able, the technical feasibility has been \u00a0
demonstrated, and adequate resources to complete the \u00a0
development work and market or use the project have been \u00a0
documented. It must be adequately demonstrated that \u00a0
future income from the development project will exceed \u00a0
the costs of production and development, and costs used \u00a0
to sell and administer the product. Development costs \u00a0
concerning individual projects are only capitalized if there \u00a0
is adequate documentation that the future income from \u00a0
the individual projects will exceed not only the production, \u00a0
selling and administrative expenses, but also the actual \u00a0
development costs relating to the product. \u00a0
Rights and Software \u00a0
Rights and software are measured at cost less accumulated \u00a0
depreciation and impairment. Cost comprises the purchase \u00a0
price as well as costs directly related to the purchase until \u00a0
the date on which the asset is ready for use, and any future \u00a0
minimum royalty payments to which the Company is bound, \u00a0
discounted back to present value, cf. Note 11. \u00a0
Assets are depreciated on a straight-line basis over their \u00a0
estimated useful lives based on the following assessment \u00a0
of the expected lives of the assets: \u00a0
Rights and software 3-10 years \u00a0
Depreciation is recognized in the income statement under \u00a0
sales and marketing costs and administrative costs. \u00a0
Property, Plant, and Equipment \u00a0
Property, plant, and equipment are measured at cost \u00a0
less accumulated depreciation and impairment losses. \u00a0
Cost comprises the purchase price and any costs directly \u00a0
attributable to the acquisition until the date when the asset \u00a0
is ready for use, cf. Note 12. \u00a0
Assets are depreciated on a straight-line basis over their \u00a0
estimated useful lives based on the following assessment \u00a0
of the expected lives of the assets: \u00a0
Property, plan, and equipment 3-5 years \u00a0
The basis of depreciation is cost less expected residual \u00a0
value at the end of the useful life. Depreciation methods, \u00a0
useful lives and residual values are reassessed annually. \u00a0
To the extent that depreciation is not re\ufb02ected in the cost \u00a0
of inventories as production overhead, depreciation is \u00a0
recognized on the income statement under production \u00a0
costs, sales and marketing costs, research and development \u00a0
costs and administrative costs, respectively. \u00a0
Right-of-Use Assets \u00a0
The Company leases facilities in Hellerup, Denmark. Right- \u00a0
of-use assets are initially measured at the amount equal to \u00a0
the lease liability, adjusted by the amount of any prepaid \u00a0
or accrued lease payments. Lease liabilities are initially \u00a0
measured as the net present value of the future lease \u00a0
payments discounted by the incremental borrowing rate, \u00a0
cf. Note 13. \u00a0
The Company executed a sublease agreement of its o\ufb03ce \u00a0
space in Needham, MA, USA in November 2023 to reduce \u00a0
its cash infrastructure costs. As a result of the sublease, \u00a0
the Company has a Lease Receivable Long-Term and Lease \u00a0
Receivable Short Term assets as of December 31, 2024. \u00a0
The right-of-use asset is depreciated over the shorter of \u00a0
the asset\u2019s useful life or the lease term on a straight-line \u00a0
basis. Depreciation is recognized on the income statement \u00a0
under administrative costs. \u00a0
Deferred Tax Assets \u00a0
Deferred tax is measured using the balance sheet liability \u00a0
method on temporary di\ufb00erences between the carrying \u00a0
amount and tax base of assets and liabilities. However, \u00a0
no deferred tax is recognized on temporary differences \u00a0
regarding non-deductible goodwill or other items for which \u00a0
temporary di\ufb00erences, with the exception of acquisitions, \u00a0
have arisen at the acquisition date without a\ufb00ecting either \u00a0
the pro\ufb01t/loss for the year or the taxable income. If the tax \u00a0
base may be calculated according to several sets of tax \u00a0
regulations, deferred tax is measured in accordance with the \u00a0
regulations that apply to the use of the asset or settlement \u00a0
of the liability as planned by Management. Deferred tax \u00a0
assets, including the tax base of tax loss carry-forwards, are \u00a0
recognized under other non-current assets at the expected \u00a0
value of their utilization, either as an o\ufb00-set against tax \u00a0
on future income or as an off-set against deferred tax \u00a0
liabilities within the same legal tax entity or jurisdiction \u00a0
(joint taxation), cf. Note 9. \u00a0
Deferred tax related to the elimination of unrealized intra- \u00a0
group pro\ufb01ts and losses is adjusted upon consolidation. \u00a0
Deferred tax is measured based on the tax regulations and \u00a0
rates that, according to the rules in force at the balance \u00a0
sheet date, will apply at the time the deferred tax is expected \u00a0
to crystallize as current tax. Changes in deferred tax due \u00a0
to changes in the tax rate are recognized on the income \u00a0
statement. \u00a0
Impairment of Assets \u00a0
The carrying amounts of other non-current assets are \u00a0
tested annually to determine whether there is any indication \u00a0
of impairment. If such an indication exists, the recoverable \u00a0
amount of the asset is calculated. The recoverable amount \u00a0
is the higher of an asset\u2019s fair value, less expected costs to \u00a0
sell and its value in use. An impairment loss is recognized \u00a0
when the carrying amount of an asset or a cash generating \u00a0
unit exceeds the recoverable amount of the asset or the \u00a0
cash generating unit. Impairment losses are recognized \u00a0
in the income statement as production costs, sales and \u00a0
distribution costs or administrative costs. Impairment of \u00a0
assets is reversed to the extent changes have occurred to \u00a0
the assumptions and estimates leading to the impairment. \u00a0
Impairment is only reversed to the extent the new carrying \u00a0
amount of an asset does not exceed the carrying amount \u00a0
the asset would have had net of depreciation, had the asset \u00a0
not been impaired, cf. Note 13. Deferred tax assets are \u00a0
reviewed annually and recognized to the extent that it is \u00a0
estimated to be probable that they will be utilized in the \u00a0
foreseeable future. \u00a0
Inventories \u00a0
Inventories are measured at the lower of \ufb01rst-in \ufb01rst-out \u00a0
(FIFO) cost or net realizable value. The cost of raw materials \u00a0
comprises the purchase price plus delivery costs. The cost \u00a0
of work in progress and \ufb01nished goods comprises the cost \u00a0
of raw materials, direct and indirect labor, and production \u00a0
overhead. Production overhead comprises indirect material \u00a0
and labor costs, maintenance and depreciation of the \u00a0
property, plant and equipment used in the manufacturing \u00a0
process, allocations of rent, utilities and related items, and \u00a0
the cost of production management. \u00a0
The net realizable value of inventories is calculated as the \u00a0
selling price less costs of conversion and costs incurred to \u00a0
execute the sale, considering marketability, obsolescence, \u00a0
and expected losses, cf. Note 14. \u00a0
Trade Receivables \u00a0
Trade receivables are measured at their transaction price, \u00a0
less an allowance for lifetime expected credit losses. Trade \u00a0
receivables are grouped based on business area and age \u00a0
to estimate credit losses. Trade receivables are written \u00a0
o\ufb00 when there is no reasonable expectation of recovery. \u00a0
Allowances for expected credit losses and write-o\ufb00s are \u00a0
classi\ufb01ed in sales and marketing costs, cf. Note 15. \u00a0
Taxes Receivable \u00a0
Current taxes receivable are recognized on the balance \u00a0
sheet as calculated tax on the taxable income for the year, \u00a0
adjusted for tax on prior years\u2019 taxable income and for tax \u00a0
paid under the on-account tax scheme. \u00a0
Companies covered by the Danish tax credit scheme \u00a0
(Skattekreditordningen) may obtain payment of the base of \u00a0
losses originating from research and development expenses \u00a0
subject to a statutory limit of DKK 25 million. \u00a0
Prepayments \u00a0
Prepayments are measured at cost. Prepayments comprise \u00a0
expenditures that relate to subsequent periods. \u00a0
Treasury Shares \u00a0
The cost and selling prices of treasury shares and dividends \u00a0
are recognized directly in equity. A capital reduction e\ufb00ected \u00a0
by the cancellation of treasury shares will lower the share \u00a0
capital by an amount equal to the nominal value of the \u00a0
shares. \u00a0
Issue Costs \u00a0
Issue costs include legal fees, placement fees, and other \u00a0
costs associated with the issuing of new shares. \u00a0
Warrants \u00a0
Proceeds received from the exercise of warrants are re\ufb02ected \u00a0
in equity, cf. Note 5. \u00a0
Lease Liabilities \u00a0
The Group leases o\ufb03ce space. Leases are recognized as a \u00a0
right-of-use asset and a corresponding liability at the date \u00a0
at which the leased asset is available for use by the Group, \u00a0
except for low-value assets or short-term assets where \u00a0
the lease term is 12 months or less. Short term leases \u00a0
and leases of low value are recognized as an expense on a \u00a0
straight-line basis over the lease term. \u00a0
Lease liabilities are initially recognized at the present value \u00a0
of future lease payments. Initial recognition of each lease \u00a0
is assessed individually to determine the probability of \u00a0
exercising any potential extension options. Options to \u00a0
extend a lease term is included in the calculation of the \u00a0
lease liability if it is reasonably certain that the extension \u00a0
option will be exercised. The lease liability is measured using \u00a0
a discount rate equal to the incremental borrowing rate. If a \u00a0
lease contract is modi\ufb01ed, the lease liability is remeasured. \u00a0
Lease costs are accounted for as a single lease component. \u00a0
Variable service components invoiced separately are \u00a0
expensed as operational costs. \u00a0
Each lease payment is allocated between the liability and \u00a0
\ufb01nance cost. The \ufb01nance cost is recognized over the lease \u00a0
period to produce a constant periodic rate of interest on the \u00a0
remaining balance of the liability for each period, cf. Note 13. \u00a0
Tax Payable \u00a0
Current tax payables are recognized on the balance sheet as \u00a0
calculated tax on the taxable income for the year, adjusted \u00a0
for tax on the prior years\u2019 taxable income and for tax paid \u00a0
under the on-account tax scheme. \u00a0
Other Financial Liabilities \u00a0
During 2024 and as of December 31, 2024, the company \u00a0
has no Debt to banks. Debt to banks is recognized at the \u00a0
raising of a loan at fair value less transaction costs.
Financial \u00a0
liabilities are measured at amortized cost, applying the \u00a0
\u201ceffective interest rate method\u201d, to the extent that the \u00a0
di\ufb00erence between the proceeds and the nominal value \u00a0
is recognized on the income statement under financial \u00a0
expenses over the term of the loan. \u00a0
Other liabilities are measured at amortized cost. \u00a0
Cash Flow Statement \u00a0
The cash \ufb02ow statement is presented according to the indirect method and cash \ufb02ows \u00a0
from operating, investing, and \ufb01nancing activities for the year, the year\u2019s changes in cash \u00a0
and cash equivalents as well as the Company\u2019s cash and cash equivalents at the beginning \u00a0
and end of the year. \u00a0
Cash \ufb02ows from operating activities are calculated as EBIT adjusted for non-cash operating \u00a0
items, working capital changes, \ufb01nancial income, \ufb01nancial expenses, establishment cost \u00a0
(subsidiaries), and income taxes paid. \u00a0
Cash \ufb02ows for investing activities comprise acquisitions and disposals of intangible assets, \u00a0
property, plant and equipment and \ufb01nancial assets. \u00a0
Cash \ufb02ows from \ufb01nancing activities comprise changes in the size or composition of the \u00a0
share capital of BioPorto A/S and related costs, the raising of loans, repayment of interest- \u00a0
bearing debt, and payment of dividends to shareholders. \u00a0
Cash and cash equivalents comprise cash at bank and in hand.\ua880 \u00a0
Financial Ratios \u00a0
Earnings per share (EPS) and diluted earnings per share (DEPS) are calculated in accordance \u00a0
with IAS 33. \u00a0
Financial ratios have been calculated in accordance with the guidelines from the Danish \u00a0
Society of Financial Analysts. See also \u201cNon-IFRS \ufb01nancial measure\u201d. \u00a0
The ratios listed in the key \ufb01gures and ratios section were calculated as follows: \u00a0
(Revenue year 1 \u2013 Revenue year 0) x 100 \u00a0
Revenue Growth \u00a0
Revenue year 0 \u00a0
Gross pro\ufb01t x 100 \u00a0
Gross Margin \u00a0
Net revenue \u00a0
Equity, closing x 100 \u00a0
Equity Ratio \u00a0
Total liabilities, closing \u00a0
Net Asset Value Per \u00a0
Capital and reserves, closing \u00a0
Share at Year End \u00a0
No. of shares, closing \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2376": { "value": "
Basis of Preparation \u00a0
The consolidated financial statements are prepared in \u00a0
accordance IFRS Accounting Standards as adopted by the EU \u00a0
and additional requirements for listed entities in Denmark. \u00a0
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2377": { "value": "
Basis of Preparation \u00a0
The consolidated financial statements are prepared in \u00a0
accordance IFRS Accounting Standards as adopted by the EU \u00a0
and additional requirements for listed entities in Denmark. \u00a0
The Company assessed its liquidity and capital resources \u00a0
considering a twelve-month period from the date of this \u00a0
Annual Report. If the raised capital in the \ufb01rst half of 2025 \u00a0
should fall short of the expected USD 8.3m, partly or in full, \u00a0
the Company will be able to manage costs to execute on \u00a0
the core elements of the strategy. \u00a0
The accompanying consolidated and parent financial \u00a0
statements have been prepared on the basis of going \u00a0
concern assumption. \u00a0
In the event that the Company\u2019s strategic priorities and \u00a0
tactical decisions, including the marketing of ProNephro \u00a0
AKI (NGAL) in the US, commercialization activities for NGAL \u00a0
tests under CE Mark and Antibodies in Europe, and ongoing \u00a0
R&D are more positive than expected, the Company may \u00a0
choose to accelerate projects and/or increase spending, in \u00a0
which case the Company may be required or may choose \u00a0
to raise additional capital prior to the twelve month period \u00a0
after the date of this Annual Report. \u00a0
The accounting policies set out below have been used \u00a0
consistently with respect to the financial year and \u00a0
comparative \ufb01gures. Certain comparative \ufb01gures have been \u00a0
reclassi\ufb01ed to conform to the current year\u2019s presentation. \u00a0
Basis of Consolidation \u00a0
The consolidated financial statements are prepared as a \u00a0
consolidation of the financial statements of the Parent \u00a0
Company, BioPorto A/S, and its subsidiaries in accordance \u00a0
with the Group\u2019s accounting policies. All intra-group income, \u00a0
expenses, shareholdings, balances, and dividends are eliminated \u00a0
on consolidation. The accounting items of subsidiaries are \u00a0
included in full in the consolidated \ufb01nancial statements. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2420": { "value": "
Implementation of new and amended standards and \u00a0
interpretations \u00a0
All new and amended Standards (IFRS/IAS) and the new \u00a0
Interpretations (IFRIC) issued by IASB and adopted by EU \u00a0
e\ufb00ective as of January 1, 2024, have been adopted by the \u00a0
BioPorto Group as applicable and did not have a material \u00a0
impact on the consolidated \ufb01nancial statements. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2421": { "value": "
Implementation of new and amended standards and \u00a0
interpretations \u00a0
All new and amended Standards (IFRS/IAS) and the new \u00a0
Interpretations (IFRIC) issued by IASB and adopted by EU \u00a0
e\ufb00ective as of January 1, 2024, have been adopted by the \u00a0
BioPorto Group as applicable and did not have a material \u00a0
impact on the consolidated \ufb01nancial statements. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2380": { "value": "
The Company assessed its liquidity and capital resources \u00a0
considering a twelve-month period from the date of this \u00a0
Annual Report. If the raised capital in the \ufb01rst half of 2025 \u00a0
should fall short of the expected USD 8.3m, partly or in full, \u00a0
the Company will be able to manage costs to execute on \u00a0
the core elements of the strategy. \u00a0
The accompanying consolidated and parent financial \u00a0
statements have been prepared on the basis of going \u00a0
concern assumption. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2382": { "value": "The Company assessed its liquidity and capital resources \u00a0considering a twelve-month period from the date of this \u00a0Annual Report. If the raised capital in the \ufb01rst half of 2025 \u00a0should fall short of the expected USD 8.3m, partly or in full, \u00a0the Company will be able to manage costs to execute on \u00a0the core elements of the strategy. \u00a0The accompanying consolidated and parent financial \u00a0statements have been prepared on the basis of going \u00a0concern assumption. \u00a0In the event that the Company\u2019s strategic priorities and \u00a0tactical decisions, including the marketing of ProNephro \u00a0AKI (NGAL) in the US, commercialization activities for NGAL \u00a0tests under CE Mark and Antibodies in Europe, and ongoing \u00a0R&D are more positive than expected, the Company may \u00a0choose to accelerate projects and/or increase spending, in \u00a0which case the Company may be required or may choose \u00a0to raise additional capital prior to the twelve month period \u00a0after the date of this Annual Report. \u00a0", "dimensions": { "concept": "ifrs-full:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2414": { "value": "
Currency \u00a0
The Group\u2019s consolidated financial statements are \u00a0
presented in Danish kroner (DKK), which is considered \u00a0
the primary currency of the Group\u2019s activities and the \u00a0
functional currency of both the parent company and its \u00a0
most significant subsidiary. Figures are rounded to the \u00a0
nearest DKK thousand unless otherwise stated. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2424": { "value": "
Standards and interpretations not yet in force \u00a0
As of the publishing of this Annual Report, several new or \u00a0
modi\ufb01ed standards and interpretations have been issued by \u00a0
the IASB but which are not yet required to be implemented. \u00a0
Therefore, they have not yet been adopted by the Group and \u00a0
are not re\ufb02ected in the consolidated \ufb01nancial statements. \u00a0
The new or modi\ufb01ed standards and interpretations will be \u00a0
implemented when they become mandatory, and none \u00a0
are presently expected to have a material impact on the \u00a0
consolidated \ufb01nancial statements. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2442": { "value": "
Incentive programs \u00a0
The Company has issued warrants (options) to Management \u00a0
and employees. Share-based incentive programs in which \u00a0
employees only have the option of choosing to subscribe \u00a0
for new shares in the parent Company (equity-settled \u00a0
share-based payment transactions) are measured at the \u00a0
equity instrument\u2019s fair value on the grant date and are \u00a0
recognized in the income statement over the vesting period. \u00a0
The counter entry for this is recognized directly in equity. The \u00a0
fair value per warrant is speci\ufb01ed based on a Black-Scholes \u00a0
model as of the grant date and is not subsequently adjusted. \u00a0
Warrants restricted by vesting conditions are forfeited if \u00a0
the vesting conditions are not met. \u00a0
Issue costs associated with the exercise of warrants are \u00a0
recognized in equity. \u00a0
Warrants \u00a0
Proceeds received from the exercise of warrants are re\ufb02ected \u00a0
in equity, cf. Note 5. \u00a0
Warrant Plans \u00a0
The measurement of warrant plans at fair value requires the formulation of specific \u00a0
assumptions, the most signi\ufb01cant of which include the value of the underlying shares on \u00a0
the valuation date and the expected volatility of the price/value of the underlying shares. \u00a0
Cf. Note 5. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2427": { "value": "
Translation of foreign currency \u00a0
A functional currency is determined for each of the Group\u2019s \u00a0
reporting entities. The functional currency of the Parent \u00a0
Company is Danish kroner (DKK). Transactions denominated \u00a0
in currencies other than the functional currency are \u00a0
considered transactions denominated in foreign currencies. \u00a0
Upon initial recognition, transactions denominated in foreign \u00a0
currencies are translated to the functional currency at the \u00a0
exchange rates in e\ufb00ect on the transaction date. Di\ufb00erences \u00a0
arising between the exchange rates on the transaction \u00a0
date and the date of payment are recognized as \ufb01nancial \u00a0
income or expense. \u00a0
Receivables, payables, and other monetary items \u00a0
denominated in foreign currencies are translated at the \u00a0
exchange rates at the reporting date. The difference \u00a0
between the exchange rates at the reporting date and at \u00a0
the date at which the receivable or payable arose or the \u00a0
exchange rate in the latest consolidated \ufb01nancial statements \u00a0
is recognized as \ufb01nancial income or expenses. \u00a0
Upon recognition in the consolidated \ufb01nancial statements \u00a0
of entities with a functional currency other than the \u00a0
presentation currency (DKK), the income statement and \u00a0
statement of cash flows are translated at the exchange \u00a0
rates prevailing at the transaction date, and the statement \u00a0
of \ufb01nancial position items are translated at the exchange \u00a0
rates prevailing at the reporting date. \u00a0
Differences arising from the translation of the opening \u00a0
balance of equity of foreign entities at the exchange rates \u00a0
prevailing at the reporting date, and on translation of the \u00a0
income statement from the transaction date to the reporting \u00a0
date, are recognized in other comprehensive income and \u00a0
attributed to a separate translation reserve in equity. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2445": { "value": "
Segment information \u00a0
The BioPorto Group does not prepare segment reporting \u00a0
internally and therefore only reports one operating segment \u00a0
externally. The geographic distribution of revenue and \u00a0
revenue from major customers is presented in Note 3 to \u00a0
the consolidated \ufb01nancial statements. 50% of non-current \u00a0
assets were located in Denmark (42% in 2022). \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2509": { "value": "
Lease Impairment \u00a0
Lease impairment is a non-cash charge to write-down the \u00a0
value of the Right-of-use asset for the Company\u2019s Needham, \u00a0
MA, USA lease, cf. Note 13. It is separately classi\ufb01ed and \u00a0
the Company does not consider to be a part of its ordinary \u00a0
operations. \u00a0
Impairment of Assets \u00a0
The carrying amounts of other non-current assets are \u00a0
tested annually to determine whether there is any indication \u00a0
of impairment. If such an indication exists, the recoverable \u00a0
amount of the asset is calculated. The recoverable amount \u00a0
is the higher of an asset\u2019s fair value, less expected costs to \u00a0
sell and its value in use. An impairment loss is recognized \u00a0
when the carrying amount of an asset or a cash generating \u00a0
unit exceeds the recoverable amount of the asset or the \u00a0
cash generating unit. Impairment losses are recognized \u00a0
in the income statement as production costs, sales and \u00a0
distribution costs or administrative costs. Impairment of \u00a0
assets is reversed to the extent changes have occurred to \u00a0
the assumptions and estimates leading to the impairment. \u00a0
Impairment is only reversed to the extent the new carrying \u00a0
amount of an asset does not exceed the carrying amount \u00a0
the asset would have had net of depreciation, had the asset \u00a0
not been impaired, cf. Note 13. Deferred tax assets are \u00a0
reviewed annually and recognized to the extent that it is \u00a0
estimated to be probable that they will be utilized in the \u00a0
foreseeable future. \u00a0
Non-Current Assets \u00a0
Non-current assets include property, plant and equipment, intangible assets, right-of- use \u00a0
assets, and other \ufb01nancial assets. Management reviews the carrying amounts of non-current \u00a0
assets held and in use on a regular basis and whenever events or circumstances make such \u00a0
review necessary. There were no indications of impairment for 2024. The recoverable value \u00a0
of property, plant and equipment and intangible assets is evaluated using criteria that are \u00a0
consistent with the requirements of IAS 36. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2461": { "value": "
Revenue \u00a0
Revenue from contracts with customers comprises sale \u00a0
of goods, license fees, and royalty income. Revenue from \u00a0
the sale of goods is recognized at the point in time when \u00a0
control of the goods is transferred to the customer, which \u00a0
generally takes place upon shipment. Contracts generally \u00a0
do not provide customers with a right of return. \u00a0
Licenses that transfer the rights associated with ownership \u00a0
of intellectual property are recognized at the point in \u00a0
time when control is transferred. Royalties on net sales \u00a0
is recognized as the underlying customers\u2019 sale occurs \u00a0
in accordance with the terms of the relevant agreement. \u00a0
Revenue from contracts with customers is measured at \u00a0
an amount that reflects the consideration to which the \u00a0
Group expects to be entitled in exchange for those goods. \u00a0
Amounts disclosed as net revenue exclude discounts, VAT \u00a0
and other duties. \u00a0
The Group considers whether contracts include other \u00a0
promises that constitute separate performance obligations \u00a0
to which a portion of the transaction price needs to be \u00a0
allocated. In determining the transaction price, the Group \u00a0
considers the e\ufb00ects of variable consideration. No element \u00a0
of \ufb01nancing is deemed present. Discounts generally arise \u00a0
from sales transactions where the customer receives an \u00a0
immediate reduction in the selling price. Payment terms \u00a0
are generally net 30 days. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2450": { "value": "Revenue \u00a0Revenue from contracts with customers comprises sale \u00a0of goods, license fees, and royalty income. Revenue from \u00a0the sale of goods is recognized at the point in time when \u00a0control of the goods is transferred to the customer, which \u00a0generally takes place upon shipment. Contracts generally \u00a0do not provide customers with a right of return. \u00a0Licenses that transfer the rights associated with ownership \u00a0of intellectual property are recognized at the point in \u00a0time when control is transferred. Royalties on net sales \u00a0is recognized as the underlying customers\u2019 sale occurs \u00a0in accordance with the terms of the relevant agreement. \u00a0Revenue from contracts with customers is measured at \u00a0an amount that reflects the consideration to which the \u00a0Group expects to be entitled in exchange for those goods. \u00a0Amounts disclosed as net revenue exclude discounts, VAT \u00a0and other duties. \u00a0The Group considers whether contracts include other \u00a0promises that constitute separate performance obligations \u00a0to which a portion of the transaction price needs to be \u00a0allocated. In determining the transaction price, the Group \u00a0considers the e\ufb00ects of variable consideration. No element \u00a0of \ufb01nancing is deemed present. Discounts generally arise \u00a0from sales transactions where the customer receives an \u00a0immediate reduction in the selling price. Payment terms \u00a0are generally net 30 days. \u00a0", "dimensions": { "concept": "ifrs-full:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2497": { "value": "
Production Costs \u00a0
Production costs include costs incurred to generate the \u00a0
revenue, including direct and indirect costs for raw materials \u00a0
and consumables, wages and salaries, freight and packaging \u00a0
material, rent and leasing, and depreciation of production \u00a0
equipment. \u00a0
Sales and Marketing Costs \u00a0
Sales and marketing costs include royalties and costs \u00a0
incurred for the marketing of goods sold during the year \u00a0
and for sales campaigns, etc. This includes costs related \u00a0
to sales and marketing sta\ufb00, advertising, exhibitions and \u00a0
depreciation and amortization. \u00a0
Administrative Costs \u00a0
Administrative costs include management and administration, \u00a0
including expenses for administrative sta\ufb00, o\ufb03ce premises, \u00a0
o\ufb03ce expenses, and depreciation and amortization. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2512": { "value": "
Financial Income and Expenses \u00a0
Financial income and expenses include interest, capital gains \u00a0
and losses, transactions in foreign currencies, amortization \u00a0
of \ufb01nancial assets and liabilities, and additions, etc. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2503": { "value": "
Research and Development Costs \u00a0
Research and development costs include wages and salaries, \u00a0
laboratory materials, patent costs, clinical studies, rent, \u00a0
leasing, depreciation and amortization, and other costs \u00a0
relating to the Group\u2019s research and development activities \u00a0
that are not capitalized. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2515": { "value": "
Income Tax \u00a0
Income tax comprises current tax and changes in deferred \u00a0
tax for the year. The tax expense associated with current \u00a0
year results is recognized in the income statement, and the \u00a0
tax expense relating to changes is recognized in equity or \u00a0
other comprehensive income is recognized in equity. \u00a0
To the extent the Group bene\ufb01ts from a deduction in the \u00a0
determination of taxable income due to share-based \u00a0
compensation, the tax e\ufb00ect of such programs is included \u00a0
in income tax. \u00a0
Tax Payable \u00a0
Current tax payables are recognized on the balance sheet as \u00a0
calculated tax on the taxable income for the year, adjusted \u00a0
for tax on the prior years\u2019 taxable income and for tax paid \u00a0
under the on-account tax scheme. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2520": { "value": "
Development Projects \u00a0
In accordance with IAS 38 Intangible Assets, intangible \u00a0
assets arising from development projects are recognized on \u00a0
the balance sheet when the development project is clearly \u00a0
de\ufb01ned and identi\ufb01able, the technical feasibility has been \u00a0
demonstrated, and adequate resources to complete the \u00a0
development work and market or use the project have been \u00a0
documented. It must be adequately demonstrated that \u00a0
future income from the development project will exceed \u00a0
the costs of production and development, and costs used \u00a0
to sell and administer the product. Development costs \u00a0
concerning individual projects are only capitalized if there \u00a0
is adequate documentation that the future income from \u00a0
the individual projects will exceed not only the production, \u00a0
selling and administrative expenses, but also the actual \u00a0
development costs relating to the product. \u00a0
Rights and Software \u00a0
Rights and software are measured at cost less accumulated \u00a0
depreciation and impairment. Cost comprises the purchase \u00a0
price as well as costs directly related to the purchase until \u00a0
the date on which the asset is ready for use, and any future \u00a0
minimum royalty payments to which the Company is bound, \u00a0
discounted back to present value, cf. Note 11. \u00a0
Assets are depreciated on a straight-line basis over their \u00a0
estimated useful lives based on the following assessment \u00a0
of the expected lives of the assets: \u00a0
Rights and software 3-10 years \u00a0
Depreciation is recognized in the income statement under \u00a0
sales and marketing costs and administrative costs. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2535": { "value": "
Right-of-Use Assets \u00a0
The Company leases facilities in Hellerup, Denmark. Right- \u00a0
of-use assets are initially measured at the amount equal to \u00a0
the lease liability, adjusted by the amount of any prepaid \u00a0
or accrued lease payments. Lease liabilities are initially \u00a0
measured as the net present value of the future lease \u00a0
payments discounted by the incremental borrowing rate, \u00a0
cf. Note 13. \u00a0
The Company executed a sublease agreement of its o\ufb03ce \u00a0
space in Needham, MA, USA in November 2023 to reduce \u00a0
its cash infrastructure costs. As a result of the sublease, \u00a0
the Company has a Lease Receivable Long-Term and Lease \u00a0
Receivable Short Term assets as of December 31, 2024. \u00a0
The right-of-use asset is depreciated over the shorter of \u00a0
the asset\u2019s useful life or the lease term on a straight-line \u00a0
basis. Depreciation is recognized on the income statement \u00a0
under administrative costs. \u00a0
Lease Liabilities \u00a0
The Group leases o\ufb03ce space. Leases are recognized as a \u00a0
right-of-use asset and a corresponding liability at the date \u00a0
at which the leased asset is available for use by the Group, \u00a0
except for low-value assets or short-term assets where \u00a0
the lease term is 12 months or less. Short term leases \u00a0
and leases of low value are recognized as an expense on a \u00a0
straight-line basis over the lease term. \u00a0
Lease liabilities are initially recognized at the present value \u00a0
of future lease payments. Initial recognition of each lease \u00a0
is assessed individually to determine the probability of \u00a0
exercising any potential extension options. Options to \u00a0
extend a lease term is included in the calculation of the \u00a0
lease liability if it is reasonably certain that the extension \u00a0
option will be exercised. The lease liability is measured using \u00a0
a discount rate equal to the incremental borrowing rate. If a \u00a0
lease contract is modi\ufb01ed, the lease liability is remeasured. \u00a0
Lease costs are accounted for as a single lease component. \u00a0
Variable service components invoiced separately are \u00a0
expensed as operational costs. \u00a0
Each lease payment is allocated between the liability and \u00a0
\ufb01nance cost. The \ufb01nance cost is recognized over the lease \u00a0
period to produce a constant periodic rate of interest on the \u00a0
remaining balance of the liability for each period, cf. Note 13. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2529": { "value": "
Property, Plant, and Equipment \u00a0
Property, plant, and equipment are measured at cost \u00a0
less accumulated depreciation and impairment losses. \u00a0
Cost comprises the purchase price and any costs directly \u00a0
attributable to the acquisition until the date when the asset \u00a0
is ready for use, cf. Note 12. \u00a0
Assets are depreciated on a straight-line basis over their \u00a0
estimated useful lives based on the following assessment \u00a0
of the expected lives of the assets: \u00a0
Property, plan, and equipment 3-5 years \u00a0
The basis of depreciation is cost less expected residual \u00a0
value at the end of the useful life. Depreciation methods, \u00a0
useful lives and residual values are reassessed annually. \u00a0
To the extent that depreciation is not re\ufb02ected in the cost \u00a0
of inventories as production overhead, depreciation is \u00a0
recognized on the income statement under production \u00a0
costs, sales and marketing costs, research and development \u00a0
costs and administrative costs, respectively. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2556": { "value": "
Inventories \u00a0
Inventories are measured at the lower of \ufb01rst-in \ufb01rst-out \u00a0
(FIFO) cost or net realizable value. The cost of raw materials \u00a0
comprises the purchase price plus delivery costs. The cost \u00a0
of work in progress and \ufb01nished goods comprises the cost \u00a0
of raw materials, direct and indirect labor, and production \u00a0
overhead. Production overhead comprises indirect material \u00a0
and labor costs, maintenance and depreciation of the \u00a0
property, plant and equipment used in the manufacturing \u00a0
process, allocations of rent, utilities and related items, and \u00a0
the cost of production management. \u00a0
The net realizable value of inventories is calculated as the \u00a0
selling price less costs of conversion and costs incurred to \u00a0
execute the sale, considering marketability, obsolescence, \u00a0
and expected losses, cf. Note 14. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2544": { "value": "
Deferred Tax Assets \u00a0
Deferred tax is measured using the balance sheet liability \u00a0
method on temporary di\ufb00erences between the carrying \u00a0
amount and tax base of assets and liabilities. However, \u00a0
no deferred tax is recognized on temporary differences \u00a0
regarding non-deductible goodwill or other items for which \u00a0
temporary di\ufb00erences, with the exception of acquisitions, \u00a0
have arisen at the acquisition date without a\ufb00ecting either \u00a0
the pro\ufb01t/loss for the year or the taxable income. If the tax \u00a0
base may be calculated according to several sets of tax \u00a0
regulations, deferred tax is measured in accordance with the \u00a0
regulations that apply to the use of the asset or settlement \u00a0
of the liability as planned by Management. Deferred tax \u00a0
assets, including the tax base of tax loss carry-forwards, are \u00a0
recognized under other non-current assets at the expected \u00a0
value of their utilization, either as an o\ufb00-set against tax \u00a0
on future income or as an off-set against deferred tax \u00a0
liabilities within the same legal tax entity or jurisdiction \u00a0
(joint taxation), cf. Note 9. \u00a0
Deferred tax related to the elimination of unrealized intra- \u00a0
group pro\ufb01ts and losses is adjusted upon consolidation. \u00a0
Deferred tax is measured based on the tax regulations and \u00a0
rates that, according to the rules in force at the balance \u00a0
sheet date, will apply at the time the deferred tax is expected \u00a0
to crystallize as current tax. Changes in deferred tax due \u00a0
to changes in the tax rate are recognized on the income \u00a0
statement. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2562": { "value": "
Trade Receivables \u00a0
Trade receivables are measured at their transaction price, \u00a0
less an allowance for lifetime expected credit losses. Trade \u00a0
receivables are grouped based on business area and age \u00a0
to estimate credit losses. Trade receivables are written \u00a0
o\ufb00 when there is no reasonable expectation of recovery. \u00a0
Allowances for expected credit losses and write-o\ufb00s are \u00a0
classi\ufb01ed in sales and marketing costs, cf. Note 15. \u00a0
Prepayments \u00a0
Prepayments are measured at cost. Prepayments comprise \u00a0
expenditures that relate to subsequent periods. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2565": { "value": "
Taxes Receivable \u00a0
Current taxes receivable are recognized on the balance \u00a0
sheet as calculated tax on the taxable income for the year, \u00a0
adjusted for tax on prior years\u2019 taxable income and for tax \u00a0
paid under the on-account tax scheme. \u00a0
Companies covered by the Danish tax credit scheme \u00a0
(Skattekreditordningen) may obtain payment of the base of \u00a0
losses originating from research and development expenses \u00a0
subject to a statutory limit of DKK 25 million. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2586": { "value": "
Other Financial Liabilities \u00a0
During 2024 and as of December 31, 2024, the company \u00a0
has no Debt to banks. Debt to banks is recognized at the \u00a0
raising of a loan at fair value less transaction costs.
Financial \u00a0
liabilities are measured at amortized cost, applying the \u00a0
\u201ceffective interest rate method\u201d, to the extent that the \u00a0
di\ufb00erence between the proceeds and the nominal value \u00a0
is recognized on the income statement under financial \u00a0
expenses over the term of the loan. \u00a0
Other liabilities are measured at amortized cost. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2571": { "value": "
Treasury Shares \u00a0
The cost and selling prices of treasury shares and dividends \u00a0
are recognized directly in equity. A capital reduction e\ufb00ected \u00a0
by the cancellation of treasury shares will lower the share \u00a0
capital by an amount equal to the nominal value of the \u00a0
shares. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2574": { "value": "
Issue Costs \u00a0
Issue costs include legal fees, placement fees, and other \u00a0
costs associated with the issuing of new shares. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2589": { "value": "
Cash Flow Statement \u00a0
The cash \ufb02ow statement is presented according to the indirect method and cash \ufb02ows \u00a0
from operating, investing, and \ufb01nancing activities for the year, the year\u2019s changes in cash \u00a0
and cash equivalents as well as the Company\u2019s cash and cash equivalents at the beginning \u00a0
and end of the year. \u00a0
Cash \ufb02ows from operating activities are calculated as EBIT adjusted for non-cash operating \u00a0
items, working capital changes, \ufb01nancial income, \ufb01nancial expenses, establishment cost \u00a0
(subsidiaries), and income taxes paid. \u00a0
Cash \ufb02ows for investing activities comprise acquisitions and disposals of intangible assets, \u00a0
property, plant and equipment and \ufb01nancial assets. \u00a0
Cash \ufb02ows from \ufb01nancing activities comprise changes in the size or composition of the \u00a0
share capital of BioPorto A/S and related costs, the raising of loans, repayment of interest- \u00a0
bearing debt, and payment of dividends to shareholders. \u00a0
Cash and cash equivalents comprise cash at bank and in hand.\ua880 \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2592": { "value": "
Financial Ratios \u00a0
Earnings per share (EPS) and diluted earnings per share (DEPS) are calculated in accordance \u00a0
with IAS 33. \u00a0
Financial ratios have been calculated in accordance with the guidelines from the Danish \u00a0
Society of Financial Analysts. See also \u201cNon-IFRS \ufb01nancial measure\u201d. \u00a0
The ratios listed in the key \ufb01gures and ratios section were calculated as follows: \u00a0
(Revenue year 1 \u2013 Revenue year 0) x 100 \u00a0
Revenue Growth \u00a0
Revenue year 0 \u00a0
Gross pro\ufb01t x 100 \u00a0
Gross Margin \u00a0
Net revenue \u00a0
Equity, closing x 100 \u00a0
Equity Ratio \u00a0
Total liabilities, closing \u00a0
Net Asset Value Per \u00a0
Capital and reserves, closing \u00a0
Share at Year End \u00a0
No. of shares, closing \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2596": { "value": "
2. Signi\ufb01cant Accounting Estimates and Judgements
The calculation of the carrying amounts of certain assets and liabilities requires an estimate \u00a0
of how future events will affect the value of such assets and liabilities at the balance \u00a0
sheet date. Estimates material to \ufb01nancial reporting are made in the calculation of, inter \u00a0
alia, development costs, incentive schemes, right-of-use assets, inventories, accounts \u00a0
receivable, and deferred taxes. \u00a0
The estimates made are based on assumptions that Management \ufb01nds reasonable given \u00a0
the circumstances, but which are inherently uncertain and unpredictable. The assumptions \u00a0
may be incomplete or imprecise and unexpected events or circumstances may arise. In \u00a0
addition, the Company is subject to risks and uncertainties that may cause actual results \u00a0
to deviate from the estimates. Such estimates comprise judgements made on the basis of \u00a0
the most recent information available at the reporting date. It may be necessary to change \u00a0
previous estimates as a result of changes to the assumptions on which the estimates were \u00a0
based or due to supplementary information, additional experience, or subsequent events. \u00a0
Similarly, the value of assets and liabilities often depends on future events that are \u00a0
uncertain. In that connection, it is necessary to set out e.g., a course of events that re\ufb02ects \u00a0
Management\u2019s assessment of the probable course of events. \u00a0
The preparation of financial statements in accordance with IFRS requires the use of \u00a0
estimates for some material amounts. In addition, the Group\u2019s management is required \u00a0
to make judgements and assumptions as to how the Group\u2019s accounting policies should \u00a0
be applied in certain areas. \u00a0
The process of drafting \ufb01nancial statements involves the use of estimates and assumptions, \u00a0
and the application of judgement, about future events. These estimates represent the \u00a0
Company\u2019s assessment on the date of the \ufb01nancial statements. However, because of \u00a0
their very nature, each of these factors could produce material changes in balance sheet \u00a0
amounts in future years. \u00a0
Estimates are updated on an ongoing basis by the Group\u2019s management and are based \u00a0
on past experience, other known factors, and the occurrence of future events that are \u00a0
reasonably expected to take place. Special care is used in this area in view of the high level \u00a0
of uncertainty that characterizes the macroeconomic context. \u00a0
The main items a\ufb00ected by estimates are reviewed below. \u00a0
Write-down for Inventory Obsolescence \u00a0
The write-down for inventory obsolescence reflects management\u2019s estimates of the \u00a0
Group\u2019s loss expectations, determined on the basis of past experience and historical and \u00a0
projected trends for the related items. Cf. Note 14. \u00a0
Non-Current Assets \u00a0
Non-current assets include property, plant and equipment, intangible assets, right-of- use \u00a0
assets, and other \ufb01nancial assets. Management reviews the carrying amounts of non-current \u00a0
assets held and in use on a regular basis and whenever events or circumstances make such \u00a0
review necessary. There were no indications of impairment for 2024. The recoverable value \u00a0
of property, plant and equipment and intangible assets is evaluated using criteria that are \u00a0
consistent with the requirements of IAS 36. \u00a0
Warrant Plans \u00a0
The measurement of warrant plans at fair value requires the formulation of specific \u00a0
assumptions, the most signi\ufb01cant of which include the value of the underlying shares on \u00a0
the valuation date and the expected volatility of the price/value of the underlying shares. \u00a0
Cf. Note 5. \u00a0
Lease Impairment \u00a0
Lease impairment is a non-cash charge to write-down the value of the Right-of-use asset \u00a0
for the Company\u2019s Needham, MA, USA lease, cf. Note 13. It is shown as its own line item \u00a0
in the Consolidated Statement of Loss and the Company does not consider it to be a part \u00a0
of its ordinary operations. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2609": { "value": "
3. Business Area Reporting
US represented with DKK 20.5 million 10% or more of BioPorto\u2019s revenue in 2024. In 2023 US \u00a0
represented with DKK 17.3 million 10% or more of BioPorto\u2019s revenue. \u00a0
One customer with revenues of DKK 3.7 million, represented 10% or more of BioPorto\u2019s revenue \u00a0
in 2024. One customer with revenue of DKK 3.1 million represented 10% or more of BioPorto\u2019s \u00a0
revenue in 2023. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2611": { "value": "
US represented with DKK 20.5 million 10% or more of BioPorto\u2019s revenue in 2024. In 2023 US \u00a0
represented with DKK 17.3 million 10% or more of BioPorto\u2019s revenue. \u00a0
One customer with revenues of DKK 3.7 million, represented 10% or more of BioPorto\u2019s revenue \u00a0
in 2024. One customer with revenue of DKK 3.1 million represented 10% or more of BioPorto\u2019s \u00a0
revenue in 2023. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2618": { "value": "
4. Sta\ufb00 Costs
De\ufb01ned contribution pension plans \u00a0
2,396 \u00a0
2,344 \u00a0
Share-based compensation expenses \u00a0
(875) \u00a0
1,384 \u00a0
Other social security costs \u00a0
3,659 \u00a0
2,734 \u00a0
Other sta\ufb00 costs \u00a0
757 \u00a0
471 \u00a0
Sta\ufb00 costs \u00a0
Research and development costs \u00a0
19,121 \u00a0
12,930 \u00a0
Administrative costs \u00a0
17,828 \u00a0
18,876 \u00a0
Restructuring costs \u00a0
-
2,911 \u00a0
Sta\ufb00 costs \u00a0
MANAGEMENT PERSONNEL \u00a0
DKK THOUSAND \u00a0
Remuneration (1) \u00a0
Share-based compensation expenses \u00a0
174 \u00a0
70 \u00a0
Board of Directors, Total \u00a0
Executive Management(2) \u00a0
Salary \u00a0
Bonus (3) \u00a0
378 \u00a0
1,970 \u00a0
Contribution based pension \u00a0
218 \u00a0
-
Other employee bene\ufb01ts \u00a0
187 \u00a0
Remuneration, total \u00a0
Share-based compensation expenses \u00a0
2,005 \u00a0
104 \u00a0
Salary \u00a0
Bonus \u00a0
2,101 \u00a0
2,154 \u00a0
Contribution based pension \u00a0
580 \u00a0
540 \u00a0
Other employee bene\ufb01ts \u00a0
Remuneration, total \u00a0
Share-based compensation expenses \u00a0
2,096 \u00a0
1,466 \u00a0
(1) Re\ufb02ects amounts to board members including the tax equalization scheme. \u00a0
(2) The remuneration for the Board of Directors and Executive Management is further described in the Remuneration \u00a0
Report for 2024. \u00a0
(3) Bonus consists of annual cash bonus and sign-on bonus. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2619": { "value": "
4. Sta\ufb00 Costs
De\ufb01ned contribution pension plans \u00a0
2,396 \u00a0
2,344 \u00a0
Share-based compensation expenses \u00a0
(875) \u00a0
1,384 \u00a0
Other social security costs \u00a0
3,659 \u00a0
2,734 \u00a0
Other sta\ufb00 costs \u00a0
757 \u00a0
471 \u00a0
Sta\ufb00 costs \u00a0
Research and development costs \u00a0
19,121 \u00a0
12,930 \u00a0
Administrative costs \u00a0
17,828 \u00a0
18,876 \u00a0
Restructuring costs \u00a0
-
2,911 \u00a0
Sta\ufb00 costs \u00a0
MANAGEMENT PERSONNEL \u00a0
DKK THOUSAND \u00a0
Remuneration (1) \u00a0
Share-based compensation expenses \u00a0
174 \u00a0
70 \u00a0
Board of Directors, Total \u00a0
Executive Management(2) \u00a0
Salary \u00a0
Bonus (3) \u00a0
378 \u00a0
1,970 \u00a0
Contribution based pension \u00a0
218 \u00a0
-
Other employee bene\ufb01ts \u00a0
187 \u00a0
Remuneration, total \u00a0
Share-based compensation expenses \u00a0
2,005 \u00a0
104 \u00a0
Salary \u00a0
Bonus \u00a0
2,101 \u00a0
2,154 \u00a0
Contribution based pension \u00a0
580 \u00a0
540 \u00a0
Other employee bene\ufb01ts \u00a0
Remuneration, total \u00a0
Share-based compensation expenses \u00a0
2,096 \u00a0
1,466 \u00a0
(1) Re\ufb02ects amounts to board members including the tax equalization scheme. \u00a0
(2) The remuneration for the Board of Directors and Executive Management is further described in the Remuneration \u00a0
Report for 2024. \u00a0
(3) Bonus consists of annual cash bonus and sign-on bonus. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2626": { "value": "
MANAGEMENT PERSONNEL \u00a0
DKK THOUSAND \u00a0
Remuneration (1) \u00a0
Share-based compensation expenses \u00a0
174 \u00a0
70 \u00a0
Board of Directors, Total \u00a0
Executive Management(2) \u00a0
Salary \u00a0
Bonus (3) \u00a0
378 \u00a0
1,970 \u00a0
Contribution based pension \u00a0
218 \u00a0
-
Other employee bene\ufb01ts \u00a0
187 \u00a0
Remuneration, total \u00a0
Share-based compensation expenses \u00a0
2,005 \u00a0
104 \u00a0
Salary \u00a0
Bonus \u00a0
2,101 \u00a0
2,154 \u00a0
Contribution based pension \u00a0
580 \u00a0
540 \u00a0
Other employee bene\ufb01ts \u00a0
Remuneration, total \u00a0
Share-based compensation expenses \u00a0
2,096 \u00a0
1,466 \u00a0
(1) Re\ufb02ects amounts to board members including the tax equalization scheme. \u00a0
(2) The remuneration for the Board of Directors and Executive Management is further described in the Remuneration \u00a0
Report for 2024. \u00a0
(3) Bonus consists of annual cash bonus and sign-on bonus. \u00a0
January 1 \u00a0
Dec 31 \u00a0
January 1 \u00a0
Dec 31 \u00a0
Other employees \u00a0
500,000 \u00a0
-
-
-
250,000 \u00a0
250,000 \u00a0
January 1 \u00a0
Dec 31 \u00a0
April 2023 \u00a0
-
-
-
January 1 \u00a0
Dec 31 \u00a0
Other employees \u00a0
100,000 \u00a0
500,000 \u00a0
-
(100,000) \u00a0
500,000 \u00a0
-
Board of Directors and Executive Management \u00a0
\u2022
John McDonough, Chairman of the Board of Directors \u00a0
(resigned e\ufb00ective January 31, 2025) \u00a0
\u2022
Henrik Juuel, Chairman of the Board of Directors (e\ufb00ective January 31, 2025) \u00a0
\u2022
Don Hardison, Vice-Chairman of the Board of Directors \u00a0
\u2022
Dr. Michael Singer, Board Member \u00a0
\u2022
Ninfa Saunders, Board Member \u00a0
\u2022
Mats Thor\u00e9n, Board Member \u00a0
\u2022
Peter M\u00f8rch Eriksen, Group Chief Executive O\ufb03cer (e\ufb00ective January 9, 2024) \u00a0
\u2022
Niels H\u00f8y Neilsen, Group Chief Financial O\ufb03cer (e\ufb00ective August 1, 2024) \u00a0
\u2022
Gry Husby Larsen, Group Chief Legal O\ufb03cer (e\ufb00ective April 15, 2024) \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2630": { "value": "
5. Share-Based Compensation
For the purpose of motivating and retaining Management and key sta\ufb00 and aligning their \u00a0
interests with those of its shareholders, BioPorto A/S uses warrants as an incentive scheme. \u00a0
The arrangements, which are exercised by the issuance of new shares (equity-settled \u00a0
share-based payment transaction), entitle the recipient to subscribe for new shares in \u00a0
the parent Company at a price de\ufb01ned on the date of grant. \u00a0
For the years ended December 31, 2024 and December 31, 2023, share-based compensation \u00a0
totaled a recovery of DKK 2.4 million and DKK 1.4 million, respectively. These amounts \u00a0
re\ufb02ect the impact of DKK 15.3 million and DKK 5.9 million, respectively, of non-cash equity \u00a0
compensation recoveries related to forfeited warrants. The Board established warrant \u00a0
programs in 2024 pursuant to the authorization in section 18a of the Articles of Association. \u00a0
Each warrant granted in 2024 vests over a two to four-year service period, includes conditions \u00a0
on claw-back in case of e.g., erroneous \ufb01nancial information and provisions on accelerated \u00a0
vesting in case of e.g., a takeover bid and/or business combinations, other performance- \u00a0
based metrics and provides the holder the right to subscribe for one share in BioPorto: \u00a0
Detailed terms of the new and existing warrants, including applicable vesting schedules, \u00a0
can be found in the Articles of Association on our website. At the end of 2024, a total \u00a0
of 12,470,000 warrants were outstanding, corresponding to 2.9% of the issued and \u00a0
outstanding nominal capital stock. Warrant terms are included in the Company\u2019s Articles \u00a0
of Association, which can be found at www.bioporto.com. Upon vesting, each warrant \u00a0
entitles the recipient to subscribe for one share in BioPorto A/S. \u00a0
January 1 \u00a0
Dec 31 \u00a0
January 1 \u00a0
Dec 31 \u00a0
Other employees \u00a0
500,000 \u00a0
-
-
-
250,000 \u00a0
250,000 \u00a0
January 1 \u00a0
Dec 31 \u00a0
April 2023 \u00a0
-
-
-
January 1 \u00a0
Dec 31 \u00a0
Other employees \u00a0
100,000 \u00a0
500,000 \u00a0
-
(100,000) \u00a0
500,000 \u00a0
-
All share-based compensation is recognized in the Consolidated Statements of Pro\ufb01t or Loss based on their grant date fair values. Using this model, fair value is calculated based \u00a0
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 \u00a0
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 \u00a0
interest rates. \u00a0
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 \u00a0
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 \u00a0
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 \u00a0
expected term. The expected term of warrants granted is determined using the weighted average vesting period of the warrant. \u00a0
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 \u00a0
the grant. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2647": { "value": "
6. Amortization and Depreciation
The following tables re\ufb02ect the amortization and depreciation of the respective asset class \u00a0
and the classi\ufb01cation of such expenses in the consolidated statements of pro\ufb01t or loss. \u00a0
Total amortization \u00a0
181 \u00a0
309 \u00a0
Production costs \u00a0
Sales and marketing costs \u00a0
Research and development costs \u00a0
24 \u00a0
70 \u00a0
Administrative costs \u00a0
9
31 \u00a0
508 \u00a0
696 \u00a0
Total depreciation \u00a0
508 \u00a0
696 \u00a0
Production costs \u00a0
Sales and marketing costs \u00a0
107 \u00a0
108 \u00a0
Research and development costs \u00a0
158 \u00a0
296 \u00a0
Administrative costs \u00a0
99 \u00a0
109 \u00a0
Total depreciation \u00a0
1,692 \u00a0
1,673 \u00a0
Administrative costs \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2652": { "value": "
7. Auditor Fee
Tax services \u00a0
267 \u00a0
-
Other assurance engagements \u00a0
30 \u00a0
Other services \u00a0
Total \u00a0
In 2024, the fee for other services provided to the Group by Deloitte Statsautoriseret \u00a0
Revisionspartnerselskab Denmark amounted to DKK 0.2m (DKK 0.2m), relating to fees \u00a0
for review of the Company's Interim reports. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2655": { "value": "
8. Financial Income and Expenses
amortized cost \u00a0
Interest expenses, leasing debt \u00a0
Interest expenses on \ufb01nancial liabilities measured at \u00a0
amortized cost \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2658": { "value": "
amortized cost \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2657": { "value": "
amortized cost \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2661": { "value": "
Interest expenses, leasing debt \u00a0
Interest expenses on \ufb01nancial liabilities measured at \u00a0
amortized cost \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2660": { "value": "
Interest expenses, leasing debt \u00a0
Interest expenses on \ufb01nancial liabilities measured at \u00a0
amortized cost \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2662": { "value": "
9. Taxes
The Group has a deferred tax asset. However, Management has found that it is not su\ufb03ciently \u00a0
probable that the tax asset can be utilized in the foreseeable future. Therefore, tax assets \u00a0
have not been recognized on the balance sheet, cf. Note 1. The tax asset is of inde\ufb01nite \u00a0
duration. The gross value of the tax asset prior to the valuation allowance was DKK 105.6 \u00a0
million as of December 31, 2024 (DKK 95.6 million). The tax loss carryforwards as of \u00a0
December 31, 2023, has been restated from DKK 96.1 million. \u00a0
Taxes receivable represent refunds anticipated within the next twelve months for payments \u00a0
in excess of previous US federal tax liabilities and tax credits held by its Danish entities \u00a0
associated with the Company\u2019s investment in research and development. \u00a0
RECOGNIZED IN THE BALANCE SHEET \u00a0
Property, plant and equipment \u00a0
Right-of-use assets \u00a0
(276) \u00a0
Current assets \u00a0
151 \u00a0
147 \u00a0
Leasing liabilities \u00a0
305 \u00a0
Tax loss carryforwards \u00a0
As a result of the net loss of BioPorto\u2019s Danish entities, they do not incur income taxes \u00a0
in Denmark and have an e\ufb00ective tax rate of 0%. BioPorto A/S receives a refundable tax \u00a0
credit for research and development activities which is recognized in the consolidated \u00a0
\ufb01nancial statements. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2663": { "value": "
9. Taxes
The Group has a deferred tax asset. However, Management has found that it is not su\ufb03ciently \u00a0
probable that the tax asset can be utilized in the foreseeable future. Therefore, tax assets \u00a0
have not been recognized on the balance sheet, cf. Note 1. The tax asset is of inde\ufb01nite \u00a0
duration. The gross value of the tax asset prior to the valuation allowance was DKK 105.6 \u00a0
million as of December 31, 2024 (DKK 95.6 million). The tax loss carryforwards as of \u00a0
December 31, 2023, has been restated from DKK 96.1 million. \u00a0
Taxes receivable represent refunds anticipated within the next twelve months for payments \u00a0
in excess of previous US federal tax liabilities and tax credits held by its Danish entities \u00a0
associated with the Company\u2019s investment in research and development. \u00a0
RECOGNIZED IN THE BALANCE SHEET \u00a0
Property, plant and equipment \u00a0
Right-of-use assets \u00a0
(276) \u00a0
Current assets \u00a0
151 \u00a0
147 \u00a0
Leasing liabilities \u00a0
305 \u00a0
Tax loss carryforwards \u00a0
As a result of the net loss of BioPorto\u2019s Danish entities, they do not incur income taxes \u00a0
in Denmark and have an e\ufb00ective tax rate of 0%. BioPorto A/S receives a refundable tax \u00a0
credit for research and development activities which is recognized in the consolidated \u00a0
\ufb01nancial statements. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2673": { "value": "
10. Loss Per Share
BioPorto Group's share of loss \u00a0
(68,243) \u00a0
(56,328) \u00a0
Weighted average number of treasury shares \u00a0
(in thousand) \u00a0
Weighted average number of shares in circulation \u00a0
\u2013 basic and diluted (in thousand) \u00a0
Warrants outstanding were not included in the calculation of loss per share because the \u00a0
e\ufb00ect would have been anti-dilutive. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2672": { "value": "
As a result of the net loss of BioPorto\u2019s Danish entities, they do not incur income taxes \u00a0
in Denmark and have an e\ufb00ective tax rate of 0%. BioPorto A/S receives a refundable tax \u00a0
credit for research and development activities which is recognized in the consolidated \u00a0
\ufb01nancial statements. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2676": { "value": "
11. Rights and Software
Cost at end of period \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2678": { "value": "
12. Property, Plant and Equipment
Cost at end of period \u00a0
equipment e.g. the Roche c303 instrument. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2680": { "value": "
13. Leases
Cost at end of period \u00a0
CONDENSED CONSOLIDATED \u00a0
STATEMENTS OF PROFIT OR LOSS \u00a0
Interest expense (included in \ufb01nancial expenses) \u00a0
453 \u00a0
548 \u00a0
Expense related to short-term leases \u00a0
-
-
Repayments \u00a0
Cancellation of lease liabilities \u00a0
-
-
Interest Expense \u00a0
Currency adjustments \u00a0
204 \u00a0
During 2023, the Company recognized impairment expense of DKK 1.0 million related to the \u00a0
Needham, MA o\ufb03ce Asset-Held-For-Sale. The Company executed a sublease agreement \u00a0
of its o\ufb03ce space in Needham, MA, USA in November 2023 to reduce its cash infrastructure \u00a0
costs. The estimated savings is DKK 4.3 million over the next two years and four months. \u00a0
As a result of the sublease, the Company has a Lease Receivable Long-Term and Lease \u00a0
Receivable Short Term assets as of December 31, 2024. During the fourth quarter 2024, the \u00a0
Company remeasured its existing Hellerup o\ufb03ce lease for the lease extension regarding \u00a0
continued use of the space through the end of September 2028. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2688": { "value": "
14. Inventories
Inventories \u00a0
4,640 \u00a0
3,787 \u00a0
All product groups have been individually assessed in terms of historical marketability \u00a0
and future sales potential. Inventories have been written down to the extent it is \u00a0
estimated that the product group will not contribute substantially to the Company\u2019s \u00a0
future revenue. Inventories estimated to be non-marketable within the next two \u00a0
years are written o\ufb00 and recognized in Production costs. The recovery is resulting \u00a0
from physical inventory count in 2024. The cost of inventories recognized as Research \u00a0
and development costs are in the period when they are identi\ufb01ed as being available \u00a0
in R&D activities. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2687": { "value": "
During 2023, the Company recognized impairment expense of DKK 1.0 million related to the \u00a0
Needham, MA o\ufb03ce Asset-Held-For-Sale. The Company executed a sublease agreement \u00a0
of its o\ufb03ce space in Needham, MA, USA in November 2023 to reduce its cash infrastructure \u00a0
costs. The estimated savings is DKK 4.3 million over the next two years and four months. \u00a0
As a result of the sublease, the Company has a Lease Receivable Long-Term and Lease \u00a0
Receivable Short Term assets as of December 31, 2024. During the fourth quarter 2024, the \u00a0
Company remeasured its existing Hellerup o\ufb03ce lease for the lease extension regarding \u00a0
continued use of the space through the end of September 2028. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2691": { "value": "
15. Receivables
For receivables that mature within one year after the end of the \ufb01nancial year, the \u00a0
nominal value is considered to correspond to the fair value. \u00a0
A write-down for bad debts is recognized to reduce the carrying amount of trade receivables \u00a0
by the value which is impaired due to risk of loss. \u00a0
DKK thousand \u00a0
loss rate
loss \u00a0
More than 90 days overdue \u00a0
DKK thousand \u00a0
loss rate
loss \u00a0
More than 90 days overdue \u00a0
81 \u00a0
30 \u00a0
Financial Assets \u00a0
Trade receivables generally fall due within 30 days after the end of the \ufb01nancial year. Their \u00a0
carrying amount is assumed to equal fair value. The Lease receivable pertains to amounts \u00a0
due from sublease agreement between BioPorto Diagnostics, Inc. with Bone Support, Inc. \u00a0
entered November 2023 through lease termination of April 2027. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2695": { "value": "
A write-down for bad debts is recognized to reduce the carrying amount of trade receivables \u00a0
by the value which is impaired due to risk of loss. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2698": { "value": "
16. Other Accrued Liabilities
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2700": { "value": "
17. Share Capital
As of December 31, 2024, the share capital consists of 429,670,461 shares of DKK 1.00 \u00a0
each. The share capital has been paid up in full. The shares have not been divided into \u00a0
classes and carry no special rights. As of December 31, 2024, and December 31, 2023, \u00a0
the Company held 13,000 treasury shares representing less than 0.01% of outstanding \u00a0
shares as of each date with nominal value of DKK 13,000. As of December 31, 2024, \u00a0
BioPorto A/S is not authorized to acquire treasury shares. The company raised gross \u00a0
proceeds of DKKt 81,400 less issuance cost of DKKt 3,387 for net proceeds of DKKt \u00a0
78,013. BioPorto A/S did not acquire treasury shares during the years ended December \u00a0
31, 2024 or December 31, 2023, respectively. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2702": { "value": "
18. Financial Risks and Financial Instruments
Financial Assets \u00a0
Trade receivables generally fall due within 30 days after the end of the \ufb01nancial year. Their \u00a0
carrying amount is assumed to equal fair value. The Lease receivable pertains to amounts \u00a0
due from sublease agreement between BioPorto Diagnostics, Inc. with Bone Support, Inc. \u00a0
entered November 2023 through lease termination of April 2027. \u00a0
Financial Liabilities \u00a0
Trade payables generally fall due within one year after the end of the \ufb01nancial year. Their \u00a0
carrying amount is assumed to equal fair value. \u00a0
Currency Risk \u00a0
The Group\u2019s presentation currency is DKK, but part of its activities are denominated in \u00a0
currencies other than DKK, primarily USD and EUR. Consequently, there is a risk of exchange \u00a0
rate \ufb02uctuations having an impact on the Group\u2019s reported results. \u00a0
The Group is exposed to currency risks through sales, production, R&D contracts, and \u00a0
payroll denominated in currencies other than Danish kroner. The Group is subjected to \u00a0
transaction risk related to sales and purchases in foreign currencies, and translation risk \u00a0
when translating foreign entities into the Group\u2019s presentation currency. \u00a0
For the year ended December 31, 2024, 41% (36%) and 58% (63%) of the Group\u2019s revenue \u00a0
was transacted in USD and EUR, respectively, with the remainder in other currencies. \u00a0
The Group has determined not to hedge its USD exposure. As the Danish kroner is pegged \u00a0
to the EUR, hedging of the Company\u2019s transactions in EUR is not found necessary. \u00a0
DKK \u00a0
Trade receivables \u00a0
USD \u00a0
EUR \u00a0
68% \u00a0
49% \u00a0
Other \u00a0
2% \u00a0
-
Cash and cash equivalents \u00a0
DKK \u00a0
USD \u00a0
6% \u00a0
5% \u00a0
EUR \u00a0
1% \u00a0
5% \u00a0
Trade payables \u00a0
DKK \u00a0
USD \u00a0
29% \u00a0
25% \u00a0
EUR \u00a0
17% \u00a0
6% \u00a0
Other \u00a0
1% \u00a0
9% \u00a0
Interest rate risk \u00a0
The Group\u2019s exposure to interest rate risk is considered to be limited. Substantially all of \u00a0
the Group\u2019s assets consisted of bank deposits. \u00a0
Credit Risk \u00a0
The Group\u2019s credit risk is primarily associated with trade receivables. The Company, at \u00a0
times, may maintain balances at banks in excess of insurance limits provided by The Danish \u00a0
Guarantee Fund (Garantiformuen) and US Federal Deposit Insurance Corporation. The \u00a0
\ufb01nancial situation and ability of customers to pay trade receivables are regularly evaluated, \u00a0
with payment upon placement of an order required if ability-to-pay is evaluated to be low. \u00a0
Expected credit losses are estimated by grouping trade receivables by customer type and \u00a0
days past due. An estimated loss percentage is calculated based on historical credit losses \u00a0
and speci\ufb01c customer circumstances. Trade receivables are written o\ufb00 when there is no \u00a0
reasonable expectation of recovery. \u00a0
Liquidity Risk \u00a0
In connection with BioPorto\u2019s ongoing \ufb01nancing of operations, e\ufb00orts are made to ensure \u00a0
su\ufb03cient \ufb01nancial resources are available. This assessment is performed by evaluating \u00a0
cash forecasts, monitoring the development of the cash position and operating cash \u00a0
requirements. Any potential cash shortfalls are evaluated for raising capital to ensure \u00a0
strategic plans are met and debt/equity could be a potential source of cash under the right \u00a0
facts and circumstances. If the raised capital in the \ufb01rst half of 2025 should fall short of \u00a0
expected USD 8.3m, partly or in full, the Company will be able to manage costs to execute \u00a0
on the core elements of the strategy. BioPorto\u2019s cash and cash equivalents totaled DKK 59.7 \u00a0
million and DKK 66.4 million as of December 31, 2024 and December 31, 2023, respectively, \u00a0
The Company\u2019s current liabilities are due within 12 months from the reporting date (in this \u00a0
case December 31, 2024). The only long-term liability of the Company is its lease obligation. \u00a0
See Note 13 for further information on when this liability is due. \u00a0
Free funds are placed in bank deposits to maintain \ufb02exibility. \u00a0
Capital Structure \u00a0
The Board of Directors and Management regularly assess whether the Group\u2019s capital \u00a0
structure properly serves the interests of the Group and its shareholders. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2704": { "value": "
Financial Assets \u00a0
Trade receivables generally fall due within 30 days after the end of the \ufb01nancial year. Their \u00a0
carrying amount is assumed to equal fair value. The Lease receivable pertains to amounts \u00a0
due from sublease agreement between BioPorto Diagnostics, Inc. with Bone Support, Inc. \u00a0
entered November 2023 through lease termination of April 2027. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2710": { "value": "
Financial Liabilities \u00a0
Trade payables generally fall due within one year after the end of the \ufb01nancial year. Their \u00a0
carrying amount is assumed to equal fair value. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2711": { "value": "
Financial Liabilities \u00a0
Trade payables generally fall due within one year after the end of the \ufb01nancial year. Their \u00a0
carrying amount is assumed to equal fair value. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2716": { "value": "
Currency Risk \u00a0
The Group\u2019s presentation currency is DKK, but part of its activities are denominated in \u00a0
currencies other than DKK, primarily USD and EUR. Consequently, there is a risk of exchange \u00a0
rate \ufb02uctuations having an impact on the Group\u2019s reported results. \u00a0
The Group is exposed to currency risks through sales, production, R&D contracts, and \u00a0
payroll denominated in currencies other than Danish kroner. The Group is subjected to \u00a0
transaction risk related to sales and purchases in foreign currencies, and translation risk \u00a0
when translating foreign entities into the Group\u2019s presentation currency. \u00a0
For the year ended December 31, 2024, 41% (36%) and 58% (63%) of the Group\u2019s revenue \u00a0
was transacted in USD and EUR, respectively, with the remainder in other currencies. \u00a0
The Group has determined not to hedge its USD exposure. As the Danish kroner is pegged \u00a0
to the EUR, hedging of the Company\u2019s transactions in EUR is not found necessary. \u00a0
DKK \u00a0
Trade receivables \u00a0
USD \u00a0
EUR \u00a0
68% \u00a0
49% \u00a0
Other \u00a0
2% \u00a0
-
Cash and cash equivalents \u00a0
DKK \u00a0
USD \u00a0
6% \u00a0
5% \u00a0
EUR \u00a0
1% \u00a0
5% \u00a0
Trade payables \u00a0
DKK \u00a0
USD \u00a0
29% \u00a0
25% \u00a0
EUR \u00a0
17% \u00a0
6% \u00a0
Other \u00a0
1% \u00a0
9% \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2720": { "value": "
Interest rate risk \u00a0
The Group\u2019s exposure to interest rate risk is considered to be limited. Substantially all of \u00a0
the Group\u2019s assets consisted of bank deposits. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2728": { "value": "
19. Commitments and Contingencies
The Company has a defined contribution 401(k) plan established for its US-based \u00a0
employees whereby it makes a non-elective safe harbor contribution of 3% of eligible \u00a0
compensation. Contribution expenses totaled DKK 0.5 million for the year ended December \u00a0
31, 2024 (DKK 0.4 million). \u00a0
All of the Company\u2019s existing and proposed diagnostic products are regulated by the FDA and \u00a0
similar regulatory bodies in other countries and/or regions. Most aspects of development, \u00a0
production, and marketing, including product testing, authorizations to market, labeling, \u00a0
promotion, manufacturing, and record keeping, are subject to regulatory review. \u00a0
After marketing or other applicable regulatory approval has been granted for its products, \u00a0
the Company must continue to comply with governmental regulations. Failure to comply \u00a0
with applicable requirements can lead to sanctions, including withdrawal of products from \u00a0
the market, recalls, refusal to authorize government contracts, product seizures, civil \u00a0
money penalties, injunctions, and criminal prosecution. \u00a0
From time-to-time the Company may become involved in legal proceedings or may be \u00a0
subject to claims arising in the ordinary course of its business. Although the results of \u00a0
litigation and claims cannot be predicted with certainty, the Company currently believes \u00a0
that the \ufb01nal outcome of these ordinary course matters will not have a material adverse \u00a0
e\ufb00ect on its business, operating results, \ufb01nancial condition or cash \ufb02ows. Regardless of \u00a0
the outcome, litigation can have an adverse impact on the Company because of defense \u00a0
and settlement costs, diversion of management resources, and other factors. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2722": { "value": "
Credit Risk \u00a0
The Group\u2019s credit risk is primarily associated with trade receivables. The Company, at \u00a0
times, may maintain balances at banks in excess of insurance limits provided by The Danish \u00a0
Guarantee Fund (Garantiformuen) and US Federal Deposit Insurance Corporation. The \u00a0
\ufb01nancial situation and ability of customers to pay trade receivables are regularly evaluated, \u00a0
with payment upon placement of an order required if ability-to-pay is evaluated to be low. \u00a0
Expected credit losses are estimated by grouping trade receivables by customer type and \u00a0
days past due. An estimated loss percentage is calculated based on historical credit losses \u00a0
and speci\ufb01c customer circumstances. Trade receivables are written o\ufb00 when there is no \u00a0
reasonable expectation of recovery. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2724": { "value": "
Liquidity Risk \u00a0
In connection with BioPorto\u2019s ongoing \ufb01nancing of operations, e\ufb00orts are made to ensure \u00a0
su\ufb03cient \ufb01nancial resources are available. This assessment is performed by evaluating \u00a0
cash forecasts, monitoring the development of the cash position and operating cash \u00a0
requirements. Any potential cash shortfalls are evaluated for raising capital to ensure \u00a0
strategic plans are met and debt/equity could be a potential source of cash under the right \u00a0
facts and circumstances. If the raised capital in the \ufb01rst half of 2025 should fall short of \u00a0
expected USD 8.3m, partly or in full, the Company will be able to manage costs to execute \u00a0
on the core elements of the strategy. BioPorto\u2019s cash and cash equivalents totaled DKK 59.7 \u00a0
million and DKK 66.4 million as of December 31, 2024 and December 31, 2023, respectively, \u00a0
The Company\u2019s current liabilities are due within 12 months from the reporting date (in this \u00a0
case December 31, 2024). The only long-term liability of the Company is its lease obligation. \u00a0
See Note 13 for further information on when this liability is due. \u00a0
Free funds are placed in bank deposits to maintain \ufb02exibility. \u00a0
Capital Structure \u00a0
The Board of Directors and Management regularly assess whether the Group\u2019s capital \u00a0
structure properly serves the interests of the Group and its shareholders. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2725": { "value": "
Liquidity Risk \u00a0
In connection with BioPorto\u2019s ongoing \ufb01nancing of operations, e\ufb00orts are made to ensure \u00a0
su\ufb03cient \ufb01nancial resources are available. This assessment is performed by evaluating \u00a0
cash forecasts, monitoring the development of the cash position and operating cash \u00a0
requirements. Any potential cash shortfalls are evaluated for raising capital to ensure \u00a0
strategic plans are met and debt/equity could be a potential source of cash under the right \u00a0
facts and circumstances. If the raised capital in the \ufb01rst half of 2025 should fall short of \u00a0
expected USD 8.3m, partly or in full, the Company will be able to manage costs to execute \u00a0
on the core elements of the strategy. BioPorto\u2019s cash and cash equivalents totaled DKK 59.7 \u00a0
million and DKK 66.4 million as of December 31, 2024 and December 31, 2023, respectively, \u00a0
The Company\u2019s current liabilities are due within 12 months from the reporting date (in this \u00a0
case December 31, 2024). The only long-term liability of the Company is its lease obligation. \u00a0
See Note 13 for further information on when this liability is due. \u00a0
Free funds are placed in bank deposits to maintain \ufb02exibility. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2730": { "value": "
20. Related Parties
BioPorto Group has no related parties with control over the Group and no related parties \u00a0
with signi\ufb01cant in\ufb02uence other than key management personnel \u2013 mainly in the form of \u00a0
the Board of Directors and Executive Management. \u00a0
Board of Directors and Executive Management \u00a0
\u2022
John McDonough, Chairman of the Board of Directors \u00a0
(resigned e\ufb00ective January 31, 2025) \u00a0
\u2022
Henrik Juuel, Chairman of the Board of Directors (e\ufb00ective January 31, 2025) \u00a0
\u2022
Don Hardison, Vice-Chairman of the Board of Directors \u00a0
\u2022
Dr. Michael Singer, Board Member \u00a0
\u2022
Ninfa Saunders, Board Member \u00a0
\u2022
Mats Thor\u00e9n, Board Member \u00a0
\u2022
Peter M\u00f8rch Eriksen, Group Chief Executive O\ufb03cer (e\ufb00ective January 9, 2024) \u00a0
\u2022
Niels H\u00f8y Neilsen, Group Chief Financial O\ufb03cer (e\ufb00ective August 1, 2024) \u00a0
\u2022
Gry Husby Larsen, Group Chief Legal O\ufb03cer (e\ufb00ective April 15, 2024) \u00a0
Group-Owned Companies \u00a0
\u2022
BioPorto Diagnostics A/S, 2900 Hellerup, Denmark. Ownership: 100% \u00a0
\u2022
BioPorto Diagnostics Inc., Needham, Massachusetts, USA. Ownership: 100% \u00a0
\u2022
BioPorto Inc., Needham, Massachusetts, USA. Ownership: 100% \u00a0
Related Party Transactions \u00a0
The related party transactions during 2024 were as follows: \u00a0
\u2022
Ordinary management remuneration, Cf. Note 4. \u00a0
\u2022
The Company paid Michael Singer, a Board Member, \u00a0
the equivalent of DKKt 131 under a consulting agreement. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2738": { "value": "
21. Subsequent Event
There are no subsequent events.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2735": { "value": "
Group-Owned Companies \u00a0
\u2022
BioPorto Diagnostics A/S, 2900 Hellerup, Denmark. Ownership: 100% \u00a0
\u2022
BioPorto Diagnostics Inc., Needham, Massachusetts, USA. Ownership: 100% \u00a0
\u2022
BioPorto Inc., Needham, Massachusetts, USA. Ownership: 100% \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2737": { "value": "
Related Party Transactions \u00a0
The related party transactions during 2024 were as follows: \u00a0
\u2022
Ordinary management remuneration, Cf. Note 4. \u00a0
\u2022
The Company paid Michael Singer, a Board Member, \u00a0
the equivalent of DKKt 131 under a consulting agreement. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2740": { "value": "BioPorto is an in vitro diagnostics company \u00a0focused on saving lives and improving the \u00a0quality of life with actionable biomarkers \u2013 tools \u00a0designed to help clinicians make changes in \u00a0patient management. \u00a0", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2745": { "value": "Denmark", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2746": { "value": "Denmark", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2747": { "value": "Denmark", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }