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In April 2025, BioPorto raised gross proceeds of DKK 33.5 \u00a0
million and 25,000,000 new shares of commen stock were \u00a0
issued. \u00a0
In November 2025, BioPorto raised gross proceeds of DKK \u00a0
43,3 million and 40,438,426 new shares of commen stock \u00a0
were issued. \u00a0
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1. Basis of Reporting \u00a0
Basis of Preparation \u00a0
The consolidated financial statements are prepared in \u00a0
accordance IFRS Accounting Standards as adopted by the \u00a0
EU and additional requirements of the Danish Financial \u00a0
Statements Act. The \ufb01nancial year for the Group is January \u00a0
1 - December 31. \u00a0
The consolidated and parent \ufb01nancial statements have been \u00a0
prepared on a going concern basis. \u00a0
The accounting policies set out below have been used con- \u00a0
sistently with respect to the \ufb01nancial year and comparative \u00a0
\ufb01gures. Certain comparative \ufb01gures have been reclassi\ufb01ed \u00a0
to conform to the current year\u2019s presentation. The \u00a0
accounting policies have been applied consistently except \u00a0
that a reclassi\ufb01cation has been made to ensure the correct \u00a0
presentation of accruals related to vendors. As a result, \u00a0
vendor-related accruals are now included in Trade Payables, \u00a0
while Other Payables primarily comprise accruals related to \u00a0
employees and public authorities. The reclassi\ufb01cation is a \u00a0
presentation adjustment only and has no impact on pro\ufb01t \u00a0
or loss. \u00a0
iXBRL reporting \u00a0
BioPorto
A/S
is required to file its annual report in the \u00a0
European Single Electronic Format ('ESEF'), and the Annual \u00a0
Report is therefore prepared in the XHTML format, which can \u00a0
be displayed in a standard browser. The primary statements \u00a0
and the notes in the consolidated \ufb01nancial statements are \u00a0
tagged using the inline eXtensible Business Reporting \u00a0
Language (iXBRL). The iXBRL tags comply with the ESEF \u00a0
taxonomy, which is included in the ESEF Regulation and \u00a0
development based on the IFRS taxonomy published by the \u00a0
IFRS Foundation. Where a \ufb01nancial statement line item is not \u00a0
de\ufb01ned in the ESEF taxonomy, an extension to the taxonomy \u00a0
has been created. Extensions are anchored to elements in the \u00a0
ESEF taxonomy, except for extensions that are subtotals. The \u00a0
Annual Report submitted to the Danish Financial Supervisory \u00a0
Authority consists of the XHTML document together with \u00a0
certain technical \ufb01les, all included in a \ufb01le named BIOPORTO- \u00a0
2025-12-31-1-en.zip. \u00a0
Applying Materiality \u00a0
Material items are presented individually in the financial \u00a0
statements as required by IAS 1. \u00a0
Items that are not individually material but support the \u00a0
understanding of BioPorto\u2019s business model and performance \u00a0
in the reporting period are presented in the financial \u00a0
statements. \u00a0
Currency \u00a0
The Group\u2019s consolidated \ufb01nancial statements are presented \u00a0
in Danish kroner (DKK), which is considered the primary \u00a0
currency of the Group\u2019s activities and the functional currency \u00a0
of both the parent company and its most signi\ufb01cant subsidiary. \u00a0
Figures are rounded to the nearest DKK thousand unless \u00a0
otherwise stated. \u00a0
Basis of Consolidation \u00a0
The consolidated financial statements are prepared as a \u00a0
consolidation of the \ufb01nancial statements of the Parent Company, \u00a0
BioPorto A/S,
and its subsidiaries in accordance with the \u00a0
Group\u2019s accounting policies. All intra-group income, expenses, \u00a0
shareholdings, balances, and dividends are eliminated on \u00a0
consolidation. The accounting items of subsidiaries are included \u00a0
in full in the consolidated \ufb01nancial statements. \u00a0
New standards and interpretations \u00a0
The IASB has issued new or amended accounting standards \u00a0
and interpretation that have not yet become e\ufb00ective and \u00a0
have consequently not been implemented in the Consolidated \u00a0
\ufb01nancial statements for 2025. BioPorto intends to adopt these \u00a0
new and amended accounting standards and interpretations, \u00a0
if applicable, when they become mandatory. \u00a0
The new or amended standards and interpretations are not \u00a0
expected to have any signi\ufb01cant impact on recognition and \u00a0
measurement in the Consolidated \ufb01nancial statements. \u00a0
The implementation of IFRS 18 entails a change in the pre- \u00a0
sentation of BioPorto's income statement where a change \u00a0
in classi\ufb01cation of certain items, primarily gains and losses \u00a0
from foreign currency translation will be impacted. \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, 2025, have been adopted by the \u00a0
BioPorto Group as applicable and did not have a material \u00a0
impact on the consolidated \ufb01nancial statements. \u00a0
Translation of foreign currency \u00a0
Exchange rate di\ufb00erences arising between the transaction \u00a0
date and the reporting date are recognized as Financial \u00a0
income or Financial costs. \u00a0
Foreign currency transactions are translated into the \u00a0
functional currency defined for each company using the \u00a0
exchange rates prevailing at the transaction date. Monetary \u00a0
items denominated in foreign currencies are translated into \u00a0
the functional currency at the exchange rates prevailing at the \u00a0
reporting date. \u00a0
Financial statements of foreign subsidiaries are translated \u00a0
into DKK at the exchange rates prevailing at the reporting \u00a0
date for assets and liabilities, and at average exchange rates \u00a0
for income statement items. \u00a0
Di\ufb00erences arising from the translation of the opening balance \u00a0
of equity of foreign entities at the exchange rates prevailing at \u00a0
the reporting date, and on translation of the income statement \u00a0
from the transaction date to the reporting date, are recognized \u00a0
in other comprehensive income and attributed to a separate \u00a0
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 for \u00a0
new shares in the parent Company (equity-settled share-based \u00a0
payment transactions) are measured at the equity instrument\u2019s \u00a0
fair value on the grant date and are recognized in the income \u00a0
statement over the vesting period. The counter entry for this \u00a0
is recognized directly in equity. Warrants restricted by vesting \u00a0
conditions are forfeited if the vesting conditions are not met. \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 the \u00a0
consolidated \ufb01nancial statements. 75% of non-current assets \u00a0
were located in Denmark (50% in 2024). \u00a0
Statements of Pro\ufb01t or \u00a0
Loss and Statements of \u00a0
Comprehensive Loss \u00a0
Revenue \u00a0
Revenue from contracts with customers comprises sale of \u00a0
goods and royalty income. Revenue from the sale of goods \u00a0
is recognized at the point in time when control of the goods \u00a0
is transferred to the customer, which generally takes place \u00a0
upon shipment. Contracts generally do not provide customers \u00a0
with a right of return. \u00a0
Royalties on net sales is recognized as the underlying \u00a0
customers\u2019 sale occurs in accordance with the terms of the \u00a0
relevant agreement. \u00a0
Revenue from contracts with customers is measured at an \u00a0
amount that re\ufb02ects the consideration to which the Group \u00a0
expects to be entitled in exchange for those goods. Amounts \u00a0
disclosed as net revenue exclude discounts, VAT and other \u00a0
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 of \u00a0
\ufb01nancing is deemed present. Discounts generally arise from \u00a0
sales transactions where the customer receives an immediate \u00a0
reduction in the selling price. Payment terms are generally \u00a0
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, and depreciation of production equipment. \u00a0
Sales and Marketing Costs \u00a0
Sales and marketing costs include royalties and costs incurred \u00a0
for the marketing of goods sold during the year and for \u00a0
sales campaigns, etc. This includes costs related to sales and \u00a0
marketing sta\ufb00, advertising, exhibitions and depreciation \u00a0
and amortization. \u00a0
Research and Development Costs \u00a0
Research and development costs include wages and salaries, \u00a0
laboratory materials, patent costs, clinical studies, depreciation \u00a0
and amortization, and other costs relating to the Group\u2019s \u00a0
research and development activities 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
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, etc. \u00a0
Income Tax \u00a0
Income tax comprises current tax and changes in deferred tax \u00a0
for the year. The tax expense/income 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 benefits from a deduction in \u00a0
the determination of taxable income due to share-based \u00a0
compensation, the tax e\ufb00ect of such programs is included \u00a0
in income tax. \u00a0
Deferred tax assets are reviewed annually and recognized to \u00a0
the extent that it is estimated to be probable that they will \u00a0
be utilized in the foreseeable future. \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. \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
\u2022
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
\u2022
Property, plant, and equipment 3-5 years \u00a0
The basis of depreciation is cost less expected residual value \u00a0
at the end of the useful life. Depreciation methods, useful lives \u00a0
and residual values are reassessed annually. To the extent \u00a0
that depreciation is not re\ufb02ected in the cost of inventories \u00a0
as production overhead, depreciation is recognized on \u00a0
the income statement under production costs, sales and \u00a0
marketing costs, research and development costs and \u00a0
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 or \u00a0
accrued lease payments. Lease liabilities are initially measured \u00a0
as the net present value of the future lease payments \u00a0
discounted by the incremental borrowing rate, cf. Note 13. \u00a0
The right-of-use asset is depreciated over the shorter of the \u00a0
asset\u2019s useful life or the lease term on a straight-line basis. \u00a0
Depreciation is recognized on the income statement under \u00a0
administrative costs. \u00a0
Deferred Tax Assets \u00a0
Deferred tax is measured using the balance sheet liability \u00a0
method on temporary differences between the carrying \u00a0
amount and tax base of assets and liabilities. However, no \u00a0
deferred tax is recognized on temporary di\ufb00erences regarding \u00a0
non-deductible goodwill or other items for which temporary \u00a0
di\ufb00erences, with the exception of acquisitions, have arisen \u00a0
at the acquisition date without a\ufb00ecting either the pro\ufb01t/ \u00a0
loss for the year or the taxable income. If the tax base may \u00a0
be calculated according to several sets of tax regulations, \u00a0
deferred tax is measured in accordance with the regulations \u00a0
that apply to the use of the asset or settlement of the liability \u00a0
as planned by Management. Deferred tax assets, including the \u00a0
tax base of tax loss carry-forwards, are recognized under other \u00a0
non-current assets at the expected value of their utilization, \u00a0
either as an o\ufb00-set against tax on future income or as an o\ufb00- \u00a0
set against deferred tax liabilities within the same legal tax \u00a0
entity or jurisdiction (joint taxation), cf. Note 9. \u00a0
Deferred tax related to the elimination of unrealized intra- \u00a0
group profits 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 sheet \u00a0
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 non-current assets \u00a0
The carrying amounts of other non-current assets are tested \u00a0
annually to determine whether there is any indication of \u00a0
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 cash \u00a0
generating unit. Impairment losses are recognized in the \u00a0
income statement as production costs, sales and distribution \u00a0
costs or administrative costs. Impairment of assets is reversed \u00a0
to the extent changes have occurred to the assumptions and \u00a0
estimates leading to the impairment. Impairment is only \u00a0
reversed to the extent the new carrying amount of an asset \u00a0
does not exceed the carrying amount the asset would have \u00a0
had net of depreciation, had the asset not been impaired, \u00a0
cf. Note 13. \u00a0
Inventories \u00a0
Inventories are measured at the lower of first-in first-out \u00a0
(FIFO) cost or net realizable value. The cost of raw materials \u00a0
comprises the purchase price plus delivery costs. The cost of \u00a0
work in progress and \ufb01nished goods comprises the cost of raw \u00a0
materials, direct and indirect labor, and production overhead. \u00a0
Production overhead comprises indirect material and labor \u00a0
costs, maintenance and depreciation of the property, plant \u00a0
and equipment used in the manufacturing process, allocations \u00a0
of depreciations, utilities and related items, and the cost of \u00a0
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 to \u00a0
estimate credit losses. Trade receivables are written o\ufb00 when \u00a0
there is no reasonable expectation of recovery. Allowances \u00a0
for expected credit losses and write-o\ufb00s are classi\ufb01ed in sales \u00a0
and marketing costs, cf. Note 15. \u00a0
Taxes Receivable \u00a0
Current taxes receivable are recognized on the balance sheet \u00a0
as calculated tax on the taxable income for the year, adjusted \u00a0
for tax on prior years\u2019taxable income and for tax paid under \u00a0
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
Assets held for sale \u00a0
Disposal groups that do not include any scoped-in non- \u00a0
current assets are not remeasured due to the Group\u2019s plan \u00a0
to sell the assets, and the assets are presented separately. \u00a0
Cash and Cash Equivalents \u00a0
Cash and cash equivalents comprise cash at bank and in hand. \u00a0
Issue Costs \u00a0
Issue costs include legal fees, placement fees, and other \u00a0
costs associated with the issuing of new shares. Issue costs \u00a0
associated with the exercise of warrants are recognized in \u00a0
equity. \u00a0
Fair value of warrants granted \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 the \u00a0
lease term is 12 months or less. Short term leases and leases \u00a0
of low value are recognized as an expense on a straight-line \u00a0
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 extend \u00a0
a lease term is included in the calculation of the lease liability \u00a0
if it is reasonably certain that the extension option will be \u00a0
exercised. The lease liability is measured using a discount rate \u00a0
equal to the incremental borrowing rate. If a lease contract \u00a0
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 expensed \u00a0
as operational costs. These cost are primarily presented in \u00a0
Administrative costs in the Income Statement. \u00a0
Each lease payment is allocated between the liability and \u00a0
\ufb01nancial cost. The \ufb01nancial 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
Financial liabilities are measured at amortized cost, applying \u00a0
the \u201ce\ufb00ective interest rate method\u201d, to the extent that the \u00a0
di\ufb00erence between the proceeds and the nominal value is \u00a0
recognized on the income statement under \ufb01nancial expenses \u00a0
over the term of the loan. \u00a0
Other liabilities are measured at amortized cost. \u00a0
Equity \u00a0
Foreign currency translation reserve comprises the share \u00a0
of foreign exchange di\ufb00erences arising on translation of \u00a0
\ufb01nancial statements of entities that have a functional cur- \u00a0
rency other than DKK. \u00a0
Cash Flow Statement \u00a0
The statement of cash \ufb02ows, which is compiled using the \u00a0
indirect method, shows cash \ufb02ow from operating, investing, \u00a0
and financing activities, and the Group's cash and cash \u00a0
equivalents at the beginning and end of the year. \u00a0
Cash \ufb02ows from operating activities are calculated as Loss \u00a0
before \ufb01nancial items (EBIT) adjusted for non-cash operating \u00a0
items, working capital changes, \ufb01nancial income, \ufb01nancial \u00a0
expenses, establishment cost (subsidiaries), and income \u00a0
taxes paid and received. \u00a0
Cash \ufb02ows for investing activities comprise acquisitions and \u00a0
disposals of intangible assets, property, plant and equipment \u00a0
and \ufb01nancial assets. \u00a0
Cash \ufb02ows from \ufb01nancing activities comprise changes in \u00a0
the size or composition of the share capital of BioPorto A/S \u00a0
and related costs, the raising of loans, repayment of interest- \u00a0
bearing debt, and payment of dividends to shareholders. \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
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
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1504": { "value": "
1. Basis of Reporting \u00a0
Basis of Preparation \u00a0
The consolidated financial statements are prepared in \u00a0
accordance IFRS Accounting Standards as adopted by the \u00a0
EU and additional requirements of the Danish Financial \u00a0
Statements Act. The \ufb01nancial year for the Group is January \u00a0
1 - December 31. \u00a0
The consolidated and parent \ufb01nancial statements have been \u00a0
prepared on a going concern basis. \u00a0
The accounting policies set out below have been used con- \u00a0
sistently with respect to the \ufb01nancial year and comparative \u00a0
\ufb01gures. Certain comparative \ufb01gures have been reclassi\ufb01ed \u00a0
to conform to the current year\u2019s presentation. The \u00a0
accounting policies have been applied consistently except \u00a0
that a reclassi\ufb01cation has been made to ensure the correct \u00a0
presentation of accruals related to vendors. As a result, \u00a0
vendor-related accruals are now included in Trade Payables, \u00a0
while Other Payables primarily comprise accruals related to \u00a0
employees and public authorities. The reclassi\ufb01cation is a \u00a0
presentation adjustment only and has no impact on pro\ufb01t \u00a0
or loss. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1527": { "value": "
Currency \u00a0
The Group\u2019s consolidated \ufb01nancial statements are presented \u00a0
in Danish kroner (DKK), which is considered the primary \u00a0
currency of the Group\u2019s activities and the functional currency \u00a0
of both the parent company and its most signi\ufb01cant subsidiary. \u00a0
Figures are rounded to the nearest DKK thousand unless \u00a0
otherwise stated. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1505": { "value": "
Basis of Preparation \u00a0
The consolidated financial statements are prepared in \u00a0
accordance IFRS Accounting Standards as adopted by the \u00a0
EU and additional requirements of the Danish Financial \u00a0
Statements Act. The \ufb01nancial year for the Group is January \u00a0
1 - December 31. \u00a0
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1506": { "value": "
Basis of Preparation \u00a0
The consolidated financial statements are prepared in \u00a0
accordance IFRS Accounting Standards as adopted by the \u00a0
EU and additional requirements of the Danish Financial \u00a0
Statements Act. The \ufb01nancial year for the Group is January \u00a0
1 - December 31. \u00a0
The consolidated and parent \ufb01nancial statements have been \u00a0
prepared on a going concern basis. \u00a0
The accounting policies set out below have been used con- \u00a0
sistently with respect to the \ufb01nancial year and comparative \u00a0
\ufb01gures. Certain comparative \ufb01gures have been reclassi\ufb01ed \u00a0
to conform to the current year\u2019s presentation. The \u00a0
accounting policies have been applied consistently except \u00a0
that a reclassi\ufb01cation has been made to ensure the correct \u00a0
presentation of accruals related to vendors. As a result, \u00a0
vendor-related accruals are now included in Trade Payables, \u00a0
while Other Payables primarily comprise accruals related to \u00a0
employees and public authorities. The reclassi\ufb01cation is a \u00a0
presentation adjustment only and has no impact on pro\ufb01t \u00a0
or loss. \u00a0
Basis of Consolidation \u00a0
The consolidated financial statements are prepared as a \u00a0
consolidation of the \ufb01nancial statements of the Parent Company, \u00a0
BioPorto A/S,
and its subsidiaries in accordance with the \u00a0
Group\u2019s accounting policies. All intra-group income, expenses, \u00a0
shareholdings, balances, and dividends are eliminated on \u00a0
consolidation. The accounting items of subsidiaries are included \u00a0
in full in the consolidated \ufb01nancial statements. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1510": { "value": "
The consolidated and parent \ufb01nancial statements have been \u00a0
prepared on a going concern basis. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1513": { "value": "
The consolidated and parent \ufb01nancial statements have been \u00a0
prepared on a going concern basis. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1531": { "value": "BioPorto A/S,", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1514": { "value": "
The accounting policies set out below have been used con- \u00a0
sistently with respect to the \ufb01nancial year and comparative \u00a0
\ufb01gures. Certain comparative \ufb01gures have been reclassi\ufb01ed \u00a0
to conform to the current year\u2019s presentation. The \u00a0
accounting policies have been applied consistently except \u00a0
that a reclassi\ufb01cation has been made to ensure the correct \u00a0
presentation of accruals related to vendors. As a result, \u00a0
vendor-related accruals are now included in Trade Payables, \u00a0
while Other Payables primarily comprise accruals related to \u00a0
employees and public authorities. The reclassi\ufb01cation is a \u00a0
presentation adjustment only and has no impact on pro\ufb01t \u00a0
or loss. \u00a0
iXBRL reporting \u00a0
BioPorto
A/S
is required to file its annual report in the \u00a0
European Single Electronic Format ('ESEF'), and the Annual \u00a0
Report is therefore prepared in the XHTML format, which can \u00a0
be displayed in a standard browser. The primary statements \u00a0
and the notes in the consolidated \ufb01nancial statements are \u00a0
tagged using the inline eXtensible Business Reporting \u00a0
Language (iXBRL). The iXBRL tags comply with the ESEF \u00a0
taxonomy, which is included in the ESEF Regulation and \u00a0
development based on the IFRS taxonomy published by the \u00a0
IFRS Foundation. Where a \ufb01nancial statement line item is not \u00a0
de\ufb01ned in the ESEF taxonomy, an extension to the taxonomy \u00a0
has been created. Extensions are anchored to elements in the \u00a0
ESEF taxonomy, except for extensions that are subtotals. The \u00a0
Annual Report submitted to the Danish Financial Supervisory \u00a0
Authority consists of the XHTML document together with \u00a0
certain technical \ufb01les, all included in a \ufb01le named BIOPORTO- \u00a0
2025-12-31-1-en.zip. \u00a0
Applying Materiality \u00a0
Material items are presented individually in the financial \u00a0
statements as required by IAS 1. \u00a0
Items that are not individually material but support the \u00a0
understanding of BioPorto\u2019s business model and performance \u00a0
in the reporting period are presented in the financial \u00a0
statements. \u00a0
Currency \u00a0
The Group\u2019s consolidated \ufb01nancial statements are presented \u00a0
in Danish kroner (DKK), which is considered the primary \u00a0
currency of the Group\u2019s activities and the functional currency \u00a0
of both the parent company and its most signi\ufb01cant subsidiary. \u00a0
Figures are rounded to the nearest DKK thousand unless \u00a0
otherwise stated. \u00a0
The new or amended standards and interpretations are not \u00a0
expected to have any signi\ufb01cant impact on recognition and \u00a0
measurement in the Consolidated \ufb01nancial statements. \u00a0
The implementation of IFRS 18 entails a change in the pre- \u00a0
sentation of BioPorto's income statement where a change \u00a0
in classi\ufb01cation of certain items, primarily gains and losses \u00a0
from foreign currency translation will be impacted. \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, 2025, have been adopted by the \u00a0
BioPorto Group as applicable and did not have a material \u00a0
impact on the consolidated \ufb01nancial statements. \u00a0
Translation of foreign currency \u00a0
Exchange rate di\ufb00erences arising between the transaction \u00a0
date and the reporting date are recognized as Financial \u00a0
income or Financial costs. \u00a0
Foreign currency transactions are translated into the \u00a0
functional currency defined for each company using the \u00a0
exchange rates prevailing at the transaction date. Monetary \u00a0
items denominated in foreign currencies are translated into \u00a0
the functional currency at the exchange rates prevailing at the \u00a0
reporting date. \u00a0
Financial statements of foreign subsidiaries are translated \u00a0
into DKK at the exchange rates prevailing at the reporting \u00a0
date for assets and liabilities, and at average exchange rates \u00a0
for income statement items. \u00a0
Di\ufb00erences arising from the translation of the opening balance \u00a0
of equity of foreign entities at the exchange rates prevailing at \u00a0
the reporting date, and on translation of the income statement \u00a0
from the transaction date to the reporting date, are recognized \u00a0
in other comprehensive income and attributed to a separate \u00a0
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 for \u00a0
new shares in the parent Company (equity-settled share-based \u00a0
payment transactions) are measured at the equity instrument\u2019s \u00a0
fair value on the grant date and are recognized in the income \u00a0
statement over the vesting period. The counter entry for this \u00a0
is recognized directly in equity. Warrants restricted by vesting \u00a0
conditions are forfeited if the vesting conditions are not met. \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 the \u00a0
consolidated \ufb01nancial statements. 75% of non-current assets \u00a0
were located in Denmark (50% in 2024). \u00a0
Statements of Pro\ufb01t or \u00a0
Loss and Statements of \u00a0
Comprehensive Loss \u00a0
Revenue \u00a0
Revenue from contracts with customers comprises sale of \u00a0
goods and royalty income. Revenue from the sale of goods \u00a0
is recognized at the point in time when control of the goods \u00a0
is transferred to the customer, which generally takes place \u00a0
upon shipment. Contracts generally do not provide customers \u00a0
with a right of return. \u00a0
Royalties on net sales is recognized as the underlying \u00a0
customers\u2019 sale occurs in accordance with the terms of the \u00a0
relevant agreement. \u00a0
Revenue from contracts with customers is measured at an \u00a0
amount that re\ufb02ects the consideration to which the Group \u00a0
expects to be entitled in exchange for those goods. Amounts \u00a0
disclosed as net revenue exclude discounts, VAT and other \u00a0
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 of \u00a0
\ufb01nancing is deemed present. Discounts generally arise from \u00a0
sales transactions where the customer receives an immediate \u00a0
reduction in the selling price. Payment terms are generally \u00a0
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, and depreciation of production equipment. \u00a0
Sales and Marketing Costs \u00a0
Sales and marketing costs include royalties and costs incurred \u00a0
for the marketing of goods sold during the year and for \u00a0
sales campaigns, etc. This includes costs related to sales and \u00a0
marketing sta\ufb00, advertising, exhibitions and depreciation \u00a0
and amortization. \u00a0
Research and Development Costs \u00a0
Research and development costs include wages and salaries, \u00a0
laboratory materials, patent costs, clinical studies, depreciation \u00a0
and amortization, and other costs relating to the Group\u2019s \u00a0
research and development activities 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
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, etc. \u00a0
Income Tax \u00a0
Income tax comprises current tax and changes in deferred tax \u00a0
for the year. The tax expense/income 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 benefits from a deduction in \u00a0
the determination of taxable income due to share-based \u00a0
compensation, the tax e\ufb00ect of such programs is included \u00a0
in income tax. \u00a0
Deferred tax assets are reviewed annually and recognized to \u00a0
the extent that it is estimated to be probable that they will \u00a0
be utilized in the foreseeable future. \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. \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
\u2022
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
\u2022
Property, plant, and equipment 3-5 years \u00a0
The basis of depreciation is cost less expected residual value \u00a0
at the end of the useful life. Depreciation methods, useful lives \u00a0
and residual values are reassessed annually. To the extent \u00a0
that depreciation is not re\ufb02ected in the cost of inventories \u00a0
as production overhead, depreciation is recognized on \u00a0
the income statement under production costs, sales and \u00a0
marketing costs, research and development costs and \u00a0
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 or \u00a0
accrued lease payments. Lease liabilities are initially measured \u00a0
as the net present value of the future lease payments \u00a0
discounted by the incremental borrowing rate, cf. Note 13. \u00a0
The right-of-use asset is depreciated over the shorter of the \u00a0
asset\u2019s useful life or the lease term on a straight-line basis. \u00a0
Depreciation is recognized on the income statement under \u00a0
administrative costs. \u00a0
Deferred Tax Assets \u00a0
Deferred tax is measured using the balance sheet liability \u00a0
method on temporary differences between the carrying \u00a0
amount and tax base of assets and liabilities. However, no \u00a0
deferred tax is recognized on temporary di\ufb00erences regarding \u00a0
non-deductible goodwill or other items for which temporary \u00a0
di\ufb00erences, with the exception of acquisitions, have arisen \u00a0
at the acquisition date without a\ufb00ecting either the pro\ufb01t/ \u00a0
loss for the year or the taxable income. If the tax base may \u00a0
be calculated according to several sets of tax regulations, \u00a0
deferred tax is measured in accordance with the regulations \u00a0
that apply to the use of the asset or settlement of the liability \u00a0
as planned by Management. Deferred tax assets, including the \u00a0
tax base of tax loss carry-forwards, are recognized under other \u00a0
non-current assets at the expected value of their utilization, \u00a0
either as an o\ufb00-set against tax on future income or as an o\ufb00- \u00a0
set against deferred tax liabilities within the same legal tax \u00a0
entity or jurisdiction (joint taxation), cf. Note 9. \u00a0
Deferred tax related to the elimination of unrealized intra- \u00a0
group profits 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 sheet \u00a0
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 non-current assets \u00a0
The carrying amounts of other non-current assets are tested \u00a0
annually to determine whether there is any indication of \u00a0
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 cash \u00a0
generating unit. Impairment losses are recognized in the \u00a0
income statement as production costs, sales and distribution \u00a0
costs or administrative costs. Impairment of assets is reversed \u00a0
to the extent changes have occurred to the assumptions and \u00a0
estimates leading to the impairment. Impairment is only \u00a0
reversed to the extent the new carrying amount of an asset \u00a0
does not exceed the carrying amount the asset would have \u00a0
had net of depreciation, had the asset not been impaired, \u00a0
cf. Note 13. \u00a0
Inventories \u00a0
Inventories are measured at the lower of first-in first-out \u00a0
(FIFO) cost or net realizable value. The cost of raw materials \u00a0
comprises the purchase price plus delivery costs. The cost of \u00a0
work in progress and \ufb01nished goods comprises the cost of raw \u00a0
materials, direct and indirect labor, and production overhead. \u00a0
Production overhead comprises indirect material and labor \u00a0
costs, maintenance and depreciation of the property, plant \u00a0
and equipment used in the manufacturing process, allocations \u00a0
of depreciations, utilities and related items, and the cost of \u00a0
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 to \u00a0
estimate credit losses. Trade receivables are written o\ufb00 when \u00a0
there is no reasonable expectation of recovery. Allowances \u00a0
for expected credit losses and write-o\ufb00s are classi\ufb01ed in sales \u00a0
and marketing costs, cf. Note 15. \u00a0
Taxes Receivable \u00a0
Current taxes receivable are recognized on the balance sheet \u00a0
as calculated tax on the taxable income for the year, adjusted \u00a0
for tax on prior years\u2019taxable income and for tax paid under \u00a0
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
Assets held for sale \u00a0
Disposal groups that do not include any scoped-in non- \u00a0
current assets are not remeasured due to the Group\u2019s plan \u00a0
to sell the assets, and the assets are presented separately. \u00a0
Cash and Cash Equivalents \u00a0
Cash and cash equivalents comprise cash at bank and in hand. \u00a0
Issue Costs \u00a0
Issue costs include legal fees, placement fees, and other \u00a0
costs associated with the issuing of new shares. Issue costs \u00a0
associated with the exercise of warrants are recognized in \u00a0
equity. \u00a0
Fair value of warrants granted \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 the \u00a0
lease term is 12 months or less. Short term leases and leases \u00a0
of low value are recognized as an expense on a straight-line \u00a0
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 extend \u00a0
a lease term is included in the calculation of the lease liability \u00a0
if it is reasonably certain that the extension option will be \u00a0
exercised. The lease liability is measured using a discount rate \u00a0
equal to the incremental borrowing rate. If a lease contract \u00a0
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 expensed \u00a0
as operational costs. These cost are primarily presented in \u00a0
Administrative costs in the Income Statement. \u00a0
Each lease payment is allocated between the liability and \u00a0
\ufb01nancial cost. The \ufb01nancial 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
Financial liabilities are measured at amortized cost, applying \u00a0
the \u201ce\ufb00ective interest rate method\u201d, to the extent that the \u00a0
di\ufb00erence between the proceeds and the nominal value is \u00a0
recognized on the income statement under \ufb01nancial expenses \u00a0
over the term of the loan. \u00a0
Other liabilities are measured at amortized cost. \u00a0
Equity \u00a0
Foreign currency translation reserve comprises the share \u00a0
of foreign exchange di\ufb00erences arising on translation of \u00a0
\ufb01nancial statements of entities that have a functional cur- \u00a0
rency other than DKK. \u00a0
Cash Flow Statement \u00a0
The statement of cash \ufb02ows, which is compiled using the \u00a0
indirect method, shows cash \ufb02ow from operating, investing, \u00a0
and financing activities, and the Group's cash and cash \u00a0
equivalents at the beginning and end of the year. \u00a0
Cash \ufb02ows from operating activities are calculated as Loss \u00a0
before \ufb01nancial items (EBIT) adjusted for non-cash operating \u00a0
items, working capital changes, \ufb01nancial income, \ufb01nancial \u00a0
expenses, establishment cost (subsidiaries), and income \u00a0
taxes paid and received. \u00a0
Cash \ufb02ows for investing activities comprise acquisitions and \u00a0
disposals of intangible assets, property, plant and equipment \u00a0
and \ufb01nancial assets. \u00a0
Cash \ufb02ows from \ufb01nancing activities comprise changes in \u00a0
the size or composition of the share capital of BioPorto A/S \u00a0
and related costs, the raising of loans, repayment of interest- \u00a0
bearing debt, and payment of dividends to shareholders. \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
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
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1518": { "value": "
The accounting policies set out below have been used con- \u00a0
sistently with respect to the \ufb01nancial year and comparative \u00a0
\ufb01gures. Certain comparative \ufb01gures have been reclassi\ufb01ed \u00a0
to conform to the current year\u2019s presentation. The \u00a0
accounting policies have been applied consistently except \u00a0
that a reclassi\ufb01cation has been made to ensure the correct \u00a0
presentation of accruals related to vendors. As a result, \u00a0
vendor-related accruals are now included in Trade Payables, \u00a0
while Other Payables primarily comprise accruals related to \u00a0
employees and public authorities. The reclassi\ufb01cation is a \u00a0
presentation adjustment only and has no impact on pro\ufb01t \u00a0
or loss. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1530": { "value": "A/S", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1535": { "value": "
New standards and interpretations \u00a0
The IASB has issued new or amended accounting standards \u00a0
and interpretation that have not yet become e\ufb00ective and \u00a0
have consequently not been implemented in the Consolidated \u00a0
\ufb01nancial statements for 2025. BioPorto intends to adopt these \u00a0
new and amended accounting standards and interpretations, \u00a0
if applicable, when they become mandatory. \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Accrued incentive compensation \u00a0
3,343 \u00a0
3,290 \u00a0
Accrued vacation \u00a0
1,437 \u00a0
1,599 \u00a0
Accrued severence costs \u00a0
3,420 \u00a0
0
Accrued expenses - Other \u00a0
432 \u00a0
829 \u00a0
Total Other Accrued Liabilities \u00a0
8,632 \u00a0
5,718 \u00a0
* A reclassi\ufb01cation of DKK 5.620 million has been made in the 2024 numbers from Other Accrued Liabilities to
Trade Payable to ensure correct presentation. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1536": { "value": "
New standards and interpretations \u00a0
The IASB has issued new or amended accounting standards \u00a0
and interpretation that have not yet become e\ufb00ective and \u00a0
have consequently not been implemented in the Consolidated \u00a0
\ufb01nancial statements for 2025. BioPorto intends to adopt these \u00a0
new and amended accounting standards and interpretations, \u00a0
if applicable, when they become mandatory. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1551": { "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 for \u00a0
new shares in the parent Company (equity-settled share-based \u00a0
payment transactions) are measured at the equity instrument\u2019s \u00a0
fair value on the grant date and are recognized in the income \u00a0
statement over the vesting period. The counter entry for this \u00a0
is recognized directly in equity. Warrants restricted by vesting \u00a0
conditions are forfeited if the vesting conditions are not met. \u00a0
Fair value of warrants granted \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 speci\ufb01c assumptions, \u00a0
the most signi\ufb01cant of which include the value of the underlying shares on the valuation date \u00a0
and the expected volatility of the price/value of the underlying shares. Cf. Note 5. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1552": { "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 for \u00a0
new shares in the parent Company (equity-settled share-based \u00a0
payment transactions) are measured at the equity instrument\u2019s \u00a0
fair value on the grant date and are recognized in the income \u00a0
statement over the vesting period. The counter entry for this \u00a0
is recognized directly in equity. Warrants restricted by vesting \u00a0
conditions are forfeited if the vesting conditions are not met. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1545": { "value": "
Translation of foreign currency \u00a0
Exchange rate di\ufb00erences arising between the transaction \u00a0
date and the reporting date are recognized as Financial \u00a0
income or Financial costs. \u00a0
Foreign currency transactions are translated into the \u00a0
functional currency defined for each company using the \u00a0
exchange rates prevailing at the transaction date. Monetary \u00a0
items denominated in foreign currencies are translated into \u00a0
the functional currency at the exchange rates prevailing at the \u00a0
reporting date. \u00a0
Financial statements of foreign subsidiaries are translated \u00a0
into DKK at the exchange rates prevailing at the reporting \u00a0
date for assets and liabilities, and at average exchange rates \u00a0
for income statement items. \u00a0
Di\ufb00erences arising from the translation of the opening balance \u00a0
of equity of foreign entities at the exchange rates prevailing at \u00a0
the reporting date, and on translation of the income statement \u00a0
from the transaction date to the reporting date, are recognized \u00a0
in other comprehensive income and attributed to a separate \u00a0
translation reserve in equity. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1539": { "value": "
The new or amended standards and interpretations are not \u00a0
expected to have any signi\ufb01cant impact on recognition and \u00a0
measurement in the Consolidated \ufb01nancial statements. \u00a0
The implementation of IFRS 18 entails a change in the pre- \u00a0
sentation of BioPorto's income statement where a change \u00a0
in classi\ufb01cation of certain items, primarily gains and losses \u00a0
from foreign currency translation will be impacted. \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, 2025, 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:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1555": { "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 the \u00a0
consolidated \ufb01nancial statements. 75% of non-current assets \u00a0
were located in Denmark (50% in 2024). \u00a0
3. Business Area Reporting \u00a0
GEOGRAPHIC DISTRIBUTION \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
North America \u00a0
24,178 \u00a0
20,634 \u00a0
Denmark, and rest of Europe \u00a0
12,227 \u00a0
10,237 \u00a0
Asia \u00a0
3,882 \u00a0
5,372 \u00a0
Total \u00a0
40,287 \u00a0
36,243 \u00a0
In 2025, US represented 10% or more of BioPorto\u2019s revenue (DKK 24.2 million). \u00a0
In 2024, US represented 10% or more of BioPorto\u2019s revenue (DKK 20.6 million). \u00a0
PRODUCT GROUPS \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
NGAL tests \u00a0
28,224 \u00a0
23,054 \u00a0
Antibody \u00a0
10,535 \u00a0
10,783 \u00a0
ELISA kits \u00a0
1,380 \u00a0
2,269 \u00a0
Royalty and other revenue \u00a0
148 \u00a0
137 \u00a0
Total \u00a0
40,287 \u00a0
36,243 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1556": { "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 the \u00a0
consolidated \ufb01nancial statements. 75% of non-current assets \u00a0
were located in Denmark (50% in 2024). \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1612": { "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, etc. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1615": { "value": "
Income Tax \u00a0
Income tax comprises current tax and changes in deferred tax \u00a0
for the year. The tax expense/income 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 benefits from a deduction in \u00a0
the determination of taxable income due to share-based \u00a0
compensation, the tax e\ufb00ect of such programs is included \u00a0
in income tax. \u00a0
Deferred tax assets are reviewed annually and recognized to \u00a0
the extent that it is estimated to be probable that they will \u00a0
be utilized in the foreseeable future. \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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1571": { "value": "
Revenue \u00a0
Revenue from contracts with customers comprises sale of \u00a0
goods and royalty income. Revenue from the sale of goods \u00a0
is recognized at the point in time when control of the goods \u00a0
is transferred to the customer, which generally takes place \u00a0
upon shipment. Contracts generally do not provide customers \u00a0
with a right of return. \u00a0
Royalties on net sales is recognized as the underlying \u00a0
customers\u2019 sale occurs in accordance with the terms of the \u00a0
relevant agreement. \u00a0
Revenue from contracts with customers is measured at an \u00a0
amount that re\ufb02ects the consideration to which the Group \u00a0
expects to be entitled in exchange for those goods. Amounts \u00a0
disclosed as net revenue exclude discounts, VAT and other \u00a0
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 of \u00a0
\ufb01nancing is deemed present. Discounts generally arise from \u00a0
sales transactions where the customer receives an immediate \u00a0
reduction in the selling price. Payment terms are generally \u00a0
net 30 days. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1561": { "value": "Revenue \u00a0 Revenue from contracts with customers comprises sale of \u00a0 goods and royalty income. Revenue from the sale of goods \u00a0 is recognized at the point in time when control of the goods \u00a0 is transferred to the customer, which generally takes place \u00a0 upon shipment. Contracts generally do not provide customers \u00a0 with a right of return. \u00a0 Royalties on net sales is recognized as the underlying \u00a0 customers\u2019 sale occurs in accordance with the terms of the \u00a0 relevant agreement. \u00a0 Revenue from contracts with customers is measured at an \u00a0 amount that re\ufb02ects the consideration to which the Group \u00a0 expects to be entitled in exchange for those goods. Amounts \u00a0 disclosed as net revenue exclude discounts, VAT and other \u00a0 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 of \u00a0 \ufb01nancing is deemed present. Discounts generally arise from \u00a0 sales transactions where the customer receives an immediate \u00a0 reduction in the selling price. Payment terms are generally \u00a0 net 30 days. \u00a0 ", "dimensions": { "concept": "ifrs-full:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1600": { "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, and depreciation of production equipment. \u00a0
Sales and Marketing Costs \u00a0
Sales and marketing costs include royalties and costs incurred \u00a0
for the marketing of goods sold during the year and for \u00a0
sales campaigns, etc. This includes costs related to sales and \u00a0
marketing sta\ufb00, advertising, exhibitions and depreciation \u00a0
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1606": { "value": "
Research and Development Costs \u00a0
Research and development costs include wages and salaries, \u00a0
laboratory materials, patent costs, clinical studies, depreciation \u00a0
and amortization, and other costs relating to the Group\u2019s \u00a0
research and development activities that are not capitalized. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1618": { "value": "
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. \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
\u2022
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1619": { "value": "
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. \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
\u2022
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
\u2022
Property, plant, and equipment 3-5 years \u00a0
The basis of depreciation is cost less expected residual value \u00a0
at the end of the useful life. Depreciation methods, useful lives \u00a0
and residual values are reassessed annually. To the extent \u00a0
that depreciation is not re\ufb02ected in the cost of inventories \u00a0
as production overhead, depreciation is recognized on \u00a0
the income statement under production costs, sales and \u00a0
marketing costs, research and development costs and \u00a0
administrative costs, respectively. \u00a0
The right-of-use asset is depreciated over the shorter of the \u00a0
asset\u2019s useful life or the lease term on a straight-line basis. \u00a0
Depreciation is recognized on the income statement under \u00a0
administrative costs. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1634": { "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 or \u00a0
accrued lease payments. Lease liabilities are initially measured \u00a0
as the net present value of the future lease payments \u00a0
discounted by the incremental borrowing rate, cf. Note 13. \u00a0
The right-of-use asset is depreciated over the shorter of the \u00a0
asset\u2019s useful life or the lease term on a straight-line basis. \u00a0
Depreciation is recognized on the income statement under \u00a0
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 the \u00a0
lease term is 12 months or less. Short term leases and leases \u00a0
of low value are recognized as an expense on a straight-line \u00a0
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 extend \u00a0
a lease term is included in the calculation of the lease liability \u00a0
if it is reasonably certain that the extension option will be \u00a0
exercised. The lease liability is measured using a discount rate \u00a0
equal to the incremental borrowing rate. If a lease contract \u00a0
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 expensed \u00a0
as operational costs. These cost are primarily presented in \u00a0
Administrative costs in the Income Statement. \u00a0
Each lease payment is allocated between the liability and \u00a0
\ufb01nancial cost. The \ufb01nancial 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1622": { "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
\u2022
Property, plant, and equipment 3-5 years \u00a0
The basis of depreciation is cost less expected residual value \u00a0
at the end of the useful life. Depreciation methods, useful lives \u00a0
and residual values are reassessed annually. To the extent \u00a0
that depreciation is not re\ufb02ected in the cost of inventories \u00a0
as production overhead, depreciation is recognized on \u00a0
the income statement under production costs, sales and \u00a0
marketing costs, research and development costs and \u00a0
administrative costs, respectively. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1650": { "value": "
Impairment of non-current assets \u00a0
The carrying amounts of other non-current assets are tested \u00a0
annually to determine whether there is any indication of \u00a0
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 cash \u00a0
generating unit. Impairment losses are recognized in the \u00a0
income statement as production costs, sales and distribution \u00a0
costs or administrative costs. Impairment of assets is reversed \u00a0
to the extent changes have occurred to the assumptions and \u00a0
estimates leading to the impairment. Impairment is only \u00a0
reversed to the extent the new carrying amount of an asset \u00a0
does not exceed the carrying amount the asset would have \u00a0
had net of depreciation, had the asset not been impaired, \u00a0
cf. Note 13. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1641": { "value": "
Deferred Tax Assets \u00a0
Deferred tax is measured using the balance sheet liability \u00a0
method on temporary differences between the carrying \u00a0
amount and tax base of assets and liabilities. However, no \u00a0
deferred tax is recognized on temporary di\ufb00erences regarding \u00a0
non-deductible goodwill or other items for which temporary \u00a0
di\ufb00erences, with the exception of acquisitions, have arisen \u00a0
at the acquisition date without a\ufb00ecting either the pro\ufb01t/ \u00a0
loss for the year or the taxable income. If the tax base may \u00a0
be calculated according to several sets of tax regulations, \u00a0
deferred tax is measured in accordance with the regulations \u00a0
that apply to the use of the asset or settlement of the liability \u00a0
as planned by Management. Deferred tax assets, including the \u00a0
tax base of tax loss carry-forwards, are recognized under other \u00a0
non-current assets at the expected value of their utilization, \u00a0
either as an o\ufb00-set against tax on future income or as an o\ufb00- \u00a0
set against deferred tax liabilities within the same legal tax \u00a0
entity or jurisdiction (joint taxation), cf. Note 9. \u00a0
Deferred tax related to the elimination of unrealized intra- \u00a0
group profits 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 sheet \u00a0
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1665": { "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 to \u00a0
estimate credit losses. Trade receivables are written o\ufb00 when \u00a0
there is no reasonable expectation of recovery. Allowances \u00a0
for expected credit losses and write-o\ufb00s are classi\ufb01ed in sales \u00a0
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1681": { "value": "
Cash and Cash Equivalents \u00a0
Cash and cash equivalents comprise cash at bank and in hand. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1686": { "value": "
Issue Costs \u00a0
Issue costs include legal fees, placement fees, and other \u00a0
costs associated with the issuing of new shares. Issue costs \u00a0
associated with the exercise of warrants are recognized in \u00a0
equity. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1656": { "value": "
Inventories \u00a0
Inventories are measured at the lower of first-in first-out \u00a0
(FIFO) cost or net realizable value. The cost of raw materials \u00a0
comprises the purchase price plus delivery costs. The cost of \u00a0
work in progress and \ufb01nished goods comprises the cost of raw \u00a0
materials, direct and indirect labor, and production overhead. \u00a0
Production overhead comprises indirect material and labor \u00a0
costs, maintenance and depreciation of the property, plant \u00a0
and equipment used in the manufacturing process, allocations \u00a0
of depreciations, utilities and related items, and the cost of \u00a0
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1668": { "value": "
Taxes Receivable \u00a0
Current taxes receivable are recognized on the balance sheet \u00a0
as calculated tax on the taxable income for the year, adjusted \u00a0
for tax on prior years\u2019taxable income and for tax paid under \u00a0
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1693": { "value": "
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 the \u00a0
lease term is 12 months or less. Short term leases and leases \u00a0
of low value are recognized as an expense on a straight-line \u00a0
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 extend \u00a0
a lease term is included in the calculation of the lease liability \u00a0
if it is reasonably certain that the extension option will be \u00a0
exercised. The lease liability is measured using a discount rate \u00a0
equal to the incremental borrowing rate. If a lease contract \u00a0
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 expensed \u00a0
as operational costs. These cost are primarily presented in \u00a0
Administrative costs in the Income Statement. \u00a0
Each lease payment is allocated between the liability and \u00a0
\ufb01nancial cost. The \ufb01nancial 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
Financial liabilities are measured at amortized cost, applying \u00a0
the \u201ce\ufb00ective interest rate method\u201d, to the extent that the \u00a0
di\ufb00erence between the proceeds and the nominal value is \u00a0
recognized on the income statement under \ufb01nancial expenses \u00a0
over the term of the loan. \u00a0
Other liabilities are measured at amortized cost. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1677": { "value": "
Assets held for sale \u00a0
Disposal groups that do not include any scoped-in non- \u00a0
current assets are not remeasured due to the Group\u2019s plan \u00a0
to sell the assets, and the assets are presented separately. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1718": { "value": "
Cash Flow Statement \u00a0
The statement of cash \ufb02ows, which is compiled using the \u00a0
indirect method, shows cash \ufb02ow from operating, investing, \u00a0
and financing activities, and the Group's cash and cash \u00a0
equivalents at the beginning and end of the year. \u00a0
Cash \ufb02ows from operating activities are calculated as Loss \u00a0
before \ufb01nancial items (EBIT) adjusted for non-cash operating \u00a0
items, working capital changes, \ufb01nancial income, \ufb01nancial \u00a0
expenses, establishment cost (subsidiaries), and income \u00a0
taxes paid and received. \u00a0
Cash \ufb02ows for investing activities comprise acquisitions and \u00a0
disposals of intangible assets, property, plant and equipment \u00a0
and \ufb01nancial assets. \u00a0
Cash \ufb02ows from \ufb01nancing activities comprise changes in \u00a0
the size or composition of the share capital of BioPorto A/S \u00a0
and related costs, the raising of loans, repayment of interest- \u00a0
bearing debt, and payment of dividends to shareholders. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1719": { "value": "
Cash Flow Statement \u00a0
The statement of cash \ufb02ows, which is compiled using the \u00a0
indirect method, shows cash \ufb02ow from operating, investing, \u00a0
and financing activities, and the Group's cash and cash \u00a0
equivalents at the beginning and end of the year. \u00a0
Cash \ufb02ows from operating activities are calculated as Loss \u00a0
before \ufb01nancial items (EBIT) adjusted for non-cash operating \u00a0
items, working capital changes, \ufb01nancial income, \ufb01nancial \u00a0
expenses, establishment cost (subsidiaries), and income \u00a0
taxes paid and received. \u00a0
Cash \ufb02ows for investing activities comprise acquisitions and \u00a0
disposals of intangible assets, property, plant and equipment \u00a0
and \ufb01nancial assets. \u00a0
Cash \ufb02ows from \ufb01nancing activities comprise changes in \u00a0
the size or composition of the share capital of BioPorto A/S \u00a0
and related costs, the raising of loans, repayment of interest- \u00a0
bearing debt, and payment of dividends to shareholders. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1708": { "value": "
Other Financial Liabilities \u00a0
Financial liabilities are measured at amortized cost, applying \u00a0
the \u201ce\ufb00ective interest rate method\u201d, to the extent that the \u00a0
di\ufb00erence between the proceeds and the nominal value is \u00a0
recognized on the income statement under \ufb01nancial expenses \u00a0
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1728": { "value": "
2. Signi\ufb01cant Accounting Estimates and Judgements \u00a0
The calculation of the carrying amounts of certain assets and liabilities requires an estimate \u00a0
of how future events will a\ufb00ect the value of such assets and liabilities at the balance sheet \u00a0
date. Estimates material to financial reporting are made in the calculation of, inter alia, \u00a0
development costs, incentive schemes, right-of-use assets, inventories, accounts receivable, \u00a0
and deferred taxes. \u00a0
The estimates made are based on assumptions that Management \ufb01nds reasonable given the \u00a0
circumstances, but which are inherently uncertain and unpredictable. The assumptions may \u00a0
be incomplete or imprecise and unexpected events or circumstances may arise. In addition, \u00a0
the Company is subject to risks and uncertainties that may cause actual results to deviate \u00a0
from the estimates. Such estimates comprise judgements made on the basis of the most \u00a0
recent information available at the reporting date. It may be necessary to change previous \u00a0
estimates as a result of changes to the assumptions on which the estimates were based or \u00a0
due to supplementary information, additional experience, or subsequent events. \u00a0
Similarly, the value of assets and liabilities often depends on future events that are uncertain. \u00a0
In that connection, it is necessary to set out e.g., a course of events that re\ufb02ects Management\u2019s \u00a0
assessment of the probable course of events. \u00a0
The preparation of \ufb01nancial statements in accordance with IFRS requires the use of estimates \u00a0
for some material amounts. In addition, the Group\u2019s management is required to make \u00a0
judgements and assumptions as to how the Group\u2019s accounting policies should be applied \u00a0
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 their \u00a0
very nature, each of these factors could produce material changes in balance sheet amounts \u00a0
in future years. \u00a0
Estimates are updated on an ongoing basis by the Group\u2019s management and are based on \u00a0
past experience, other known factors, and the occurrence of future events that are reasonably \u00a0
expected to take place. Special care is used in this area in view of the high level of uncertainty \u00a0
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 re\ufb02ects management\u2019s estimates of the Group\u2019s \u00a0
loss expectations, determined on the basis of past experience and historical and projected \u00a0
trends for the related items. Cf. Note 14. \u00a0
Warrant Plans \u00a0
The measurement of warrant plans at fair value requires the formulation of speci\ufb01c assumptions, \u00a0
the most signi\ufb01cant of which include the value of the underlying shares on the valuation date \u00a0
and the expected volatility of the price/value of the underlying shares. Cf. Note 5. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1738": { "value": "
3. Business Area Reporting \u00a0
GEOGRAPHIC DISTRIBUTION \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
North America \u00a0
24,178 \u00a0
20,634 \u00a0
Denmark, and rest of Europe \u00a0
12,227 \u00a0
10,237 \u00a0
Asia \u00a0
3,882 \u00a0
5,372 \u00a0
Total \u00a0
40,287 \u00a0
36,243 \u00a0
In 2025, US represented 10% or more of BioPorto\u2019s revenue (DKK 24.2 million). \u00a0
In 2024, US represented 10% or more of BioPorto\u2019s revenue (DKK 20.6 million). \u00a0
PRODUCT GROUPS \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
NGAL tests \u00a0
28,224 \u00a0
23,054 \u00a0
Antibody \u00a0
10,535 \u00a0
10,783 \u00a0
ELISA kits \u00a0
1,380 \u00a0
2,269 \u00a0
Royalty and other revenue \u00a0
148 \u00a0
137 \u00a0
Total \u00a0
40,287 \u00a0
36,243 \u00a0
In 2025, one customer represented 10% or more of BioPorto\u2019s revenue (DKK 5.1 million). \u00a0
In 2024, one customer represented 10% or more of BioPorto\u2019s revenue (DKK 3.7 million). \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1741": { "value": "
GEOGRAPHIC DISTRIBUTION \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
North America \u00a0
24,178 \u00a0
20,634 \u00a0
Denmark, and rest of Europe \u00a0
12,227 \u00a0
10,237 \u00a0
Asia \u00a0
3,882 \u00a0
5,372 \u00a0
Total \u00a0
40,287 \u00a0
36,243 \u00a0
In 2025, US represented 10% or more of BioPorto\u2019s revenue (DKK 24.2 million). \u00a0
In 2024, US represented 10% or more of BioPorto\u2019s revenue (DKK 20.6 million). \u00a0
In 2025, one customer represented 10% or more of BioPorto\u2019s revenue (DKK 5.1 million). \u00a0
In 2024, one customer represented 10% or more of BioPorto\u2019s revenue (DKK 3.7 million). \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1750": { "value": "
4. Sta\ufb00 Costs \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Wages and salaries \u00a0
61,231 \u00a0
52,741 \u00a0
De\ufb01ned contribution pension plans \u00a0
2,808 \u00a0
2,396 \u00a0
Share-based compensation expenses \u00a0
(637) \u00a0
(875) \u00a0
Other social security costs \u00a0
3,767 \u00a0
3,659 \u00a0
Other sta\ufb00 costs \u00a0
1,351 \u00a0
757 \u00a0
Total sta\ufb00 costs \u00a0
68,520 \u00a0
58,678 \u00a0
Average number of employees \u00a0
46 \u00a0
38 \u00a0
SPECIFICATION OF STAFF COSTS \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Production costs \u00a0
6,410 \u00a0
5,500 \u00a0
Sales and marketing costs \u00a0
16,319 \u00a0
16,229 \u00a0
Research and development costs \u00a0
18,097 \u00a0
19,121 \u00a0
Administrative costs \u00a0
27,694 \u00a0
17,828 \u00a0
Total sta\ufb00 costs \u00a0
68,520 \u00a0
58,678 \u00a0
REMUNERATION FOR KEY \u00a0
MANAGEMENT PERSONNEL \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Board of Directors(2) \u00a0
Remuneration(1) \u00a0
2,028 \u00a0
1,970 \u00a0
Share-based compensation expenses \u00a0
1,287 \u00a0
174 \u00a0
Board of Directors, Total \u00a0
3,315 \u00a0
2,144 \u00a0
Executive Management(2) \u00a0
Salary \u00a0
8,980 \u00a0
6,960 \u00a0
Bonus(3) \u00a0
1,048 \u00a0
378 \u00a0
Contribution based pension \u00a0
428 \u00a0
218 \u00a0
Other employee bene\ufb01ts
130 \u00a0
187 \u00a0
Remuneration, total \u00a0
10,586 \u00a0
7,743 \u00a0
Share-based compensation expenses \u00a0
1,045 \u00a0
2,005 \u00a0
Executive Management, Total \u00a0
11,631 \u00a0
9,748 \u00a0
Remuneration for Key Management Personal \u00a0
14,946 \u00a0
11,892 \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 2025. \u00a0
(3) Bonus consists of annual cash bonus. \u00a0
The table above includes expensed remuneration for Executive Management, while they are in executive positions at \u00a0
BioPorto. Any remuneration received by former Executive Management after stepping down from their executive position \u00a0
is excluded from the table. Termination payments to the former CEO amounts to DKK 4.9 million. Please refer to the Remu- \u00a0
neration Report for 2025 for further description. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1751": { "value": "
4. Sta\ufb00 Costs \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Wages and salaries \u00a0
61,231 \u00a0
52,741 \u00a0
De\ufb01ned contribution pension plans \u00a0
2,808 \u00a0
2,396 \u00a0
Share-based compensation expenses \u00a0
(637) \u00a0
(875) \u00a0
Other social security costs \u00a0
3,767 \u00a0
3,659 \u00a0
Other sta\ufb00 costs \u00a0
1,351 \u00a0
757 \u00a0
Total sta\ufb00 costs \u00a0
68,520 \u00a0
58,678 \u00a0
Average number of employees \u00a0
46 \u00a0
38 \u00a0
SPECIFICATION OF STAFF COSTS \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Production costs \u00a0
6,410 \u00a0
5,500 \u00a0
Sales and marketing costs \u00a0
16,319 \u00a0
16,229 \u00a0
Research and development costs \u00a0
18,097 \u00a0
19,121 \u00a0
Administrative costs \u00a0
27,694 \u00a0
17,828 \u00a0
Total sta\ufb00 costs \u00a0
68,520 \u00a0
58,678 \u00a0
REMUNERATION FOR KEY \u00a0
MANAGEMENT PERSONNEL \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Board of Directors(2) \u00a0
Remuneration(1) \u00a0
2,028 \u00a0
1,970 \u00a0
Share-based compensation expenses \u00a0
1,287 \u00a0
174 \u00a0
Board of Directors, Total \u00a0
3,315 \u00a0
2,144 \u00a0
Executive Management(2) \u00a0
Salary \u00a0
8,980 \u00a0
6,960 \u00a0
Bonus(3) \u00a0
1,048 \u00a0
378 \u00a0
Contribution based pension \u00a0
428 \u00a0
218 \u00a0
Other employee bene\ufb01ts
130 \u00a0
187 \u00a0
Remuneration, total \u00a0
10,586 \u00a0
7,743 \u00a0
Share-based compensation expenses \u00a0
1,045 \u00a0
2,005 \u00a0
Executive Management, Total \u00a0
11,631 \u00a0
9,748 \u00a0
Remuneration for Key Management Personal \u00a0
14,946 \u00a0
11,892 \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 2025. \u00a0
(3) Bonus consists of annual cash bonus. \u00a0
The table above includes expensed remuneration for Executive Management, while they are in executive positions at \u00a0
BioPorto. Any remuneration received by former Executive Management after stepping down from their executive position \u00a0
is excluded from the table. Termination payments to the former CEO amounts to DKK 4.9 million. Please refer to the Remu- \u00a0
neration Report for 2025 for further description. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1752": { "value": "
4. Sta\ufb00 Costs \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Wages and salaries \u00a0
61,231 \u00a0
52,741 \u00a0
De\ufb01ned contribution pension plans \u00a0
2,808 \u00a0
2,396 \u00a0
Share-based compensation expenses \u00a0
(637) \u00a0
(875) \u00a0
Other social security costs \u00a0
3,767 \u00a0
3,659 \u00a0
Other sta\ufb00 costs \u00a0
1,351 \u00a0
757 \u00a0
Total sta\ufb00 costs \u00a0
68,520 \u00a0
58,678 \u00a0
Average number of employees \u00a0
46 \u00a0
38 \u00a0
SPECIFICATION OF STAFF COSTS \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Production costs \u00a0
6,410 \u00a0
5,500 \u00a0
Sales and marketing costs \u00a0
16,319 \u00a0
16,229 \u00a0
Research and development costs \u00a0
18,097 \u00a0
19,121 \u00a0
Administrative costs \u00a0
27,694 \u00a0
17,828 \u00a0
Total sta\ufb00 costs \u00a0
68,520 \u00a0
58,678 \u00a0
REMUNERATION FOR KEY \u00a0
MANAGEMENT PERSONNEL \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Board of Directors(2) \u00a0
Remuneration(1) \u00a0
2,028 \u00a0
1,970 \u00a0
Share-based compensation expenses \u00a0
1,287 \u00a0
174 \u00a0
Board of Directors, Total \u00a0
3,315 \u00a0
2,144 \u00a0
Executive Management(2) \u00a0
Salary \u00a0
8,980 \u00a0
6,960 \u00a0
Bonus(3) \u00a0
1,048 \u00a0
378 \u00a0
Contribution based pension \u00a0
428 \u00a0
218 \u00a0
Other employee bene\ufb01ts
130 \u00a0
187 \u00a0
Remuneration, total \u00a0
10,586 \u00a0
7,743 \u00a0
Share-based compensation expenses \u00a0
1,045 \u00a0
2,005 \u00a0
Executive Management, Total \u00a0
11,631 \u00a0
9,748 \u00a0
Remuneration for Key Management Personal \u00a0
14,946 \u00a0
11,892 \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 2025. \u00a0
(3) Bonus consists of annual cash bonus. \u00a0
The table above includes expensed remuneration for Executive Management, while they are in executive positions at \u00a0
BioPorto. Any remuneration received by former Executive Management after stepping down from their executive position \u00a0
is excluded from the table. Termination payments to the former CEO amounts to DKK 4.9 million. Please refer to the Remu- \u00a0
neration Report for 2025 for further description. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1753": { "value": "
4. Sta\ufb00 Costs \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Wages and salaries \u00a0
61,231 \u00a0
52,741 \u00a0
De\ufb01ned contribution pension plans \u00a0
2,808 \u00a0
2,396 \u00a0
Share-based compensation expenses \u00a0
(637) \u00a0
(875) \u00a0
Other social security costs \u00a0
3,767 \u00a0
3,659 \u00a0
Other sta\ufb00 costs \u00a0
1,351 \u00a0
757 \u00a0
Total sta\ufb00 costs \u00a0
68,520 \u00a0
58,678 \u00a0
Average number of employees \u00a0
46 \u00a0
38 \u00a0
SPECIFICATION OF STAFF COSTS \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Production costs \u00a0
6,410 \u00a0
5,500 \u00a0
Sales and marketing costs \u00a0
16,319 \u00a0
16,229 \u00a0
Research and development costs \u00a0
18,097 \u00a0
19,121 \u00a0
Administrative costs \u00a0
27,694 \u00a0
17,828 \u00a0
Total sta\ufb00 costs \u00a0
68,520 \u00a0
58,678 \u00a0
REMUNERATION FOR KEY \u00a0
MANAGEMENT PERSONNEL \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Board of Directors(2) \u00a0
Remuneration(1) \u00a0
2,028 \u00a0
1,970 \u00a0
Share-based compensation expenses \u00a0
1,287 \u00a0
174 \u00a0
Board of Directors, Total \u00a0
3,315 \u00a0
2,144 \u00a0
Executive Management(2) \u00a0
Salary \u00a0
8,980 \u00a0
6,960 \u00a0
Bonus(3) \u00a0
1,048 \u00a0
378 \u00a0
Contribution based pension \u00a0
428 \u00a0
218 \u00a0
Other employee bene\ufb01ts
130 \u00a0
187 \u00a0
Remuneration, total \u00a0
10,586 \u00a0
7,743 \u00a0
Share-based compensation expenses \u00a0
1,045 \u00a0
2,005 \u00a0
Executive Management, Total \u00a0
11,631 \u00a0
9,748 \u00a0
Remuneration for Key Management Personal \u00a0
14,946 \u00a0
11,892 \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 2025. \u00a0
(3) Bonus consists of annual cash bonus. \u00a0
The table above includes expensed remuneration for Executive Management, while they are in executive positions at \u00a0
BioPorto. Any remuneration received by former Executive Management after stepping down from their executive position \u00a0
is excluded from the table. Termination payments to the former CEO amounts to DKK 4.9 million. Please refer to the Remu- \u00a0
neration Report for 2025 for further description. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1764": { "value": "
REMUNERATION FOR KEY \u00a0
MANAGEMENT PERSONNEL \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Board of Directors(2) \u00a0
Remuneration(1) \u00a0
2,028 \u00a0
1,970 \u00a0
Share-based compensation expenses \u00a0
1,287 \u00a0
174 \u00a0
Board of Directors, Total \u00a0
3,315 \u00a0
2,144 \u00a0
Executive Management(2) \u00a0
Salary \u00a0
8,980 \u00a0
6,960 \u00a0
Bonus(3) \u00a0
1,048 \u00a0
378 \u00a0
Contribution based pension \u00a0
428 \u00a0
218 \u00a0
Other employee bene\ufb01ts
130 \u00a0
187 \u00a0
Remuneration, total \u00a0
10,586 \u00a0
7,743 \u00a0
Share-based compensation expenses \u00a0
1,045 \u00a0
2,005 \u00a0
Executive Management, Total \u00a0
11,631 \u00a0
9,748 \u00a0
Remuneration for Key Management Personal \u00a0
14,946 \u00a0
11,892 \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 2025. \u00a0
(3) Bonus consists of annual cash bonus. \u00a0
The table above includes expensed remuneration for Executive Management, while they are in executive positions at \u00a0
BioPorto. Any remuneration received by former Executive Management after stepping down from their executive position \u00a0
is excluded from the table. Termination payments to the former CEO amounts to DKK 4.9 million. Please refer to the Remu- \u00a0
neration Report for 2025 for further description. \u00a0
Warrant Program \u00a0
The Board established warrant programs in 2025 for the purpose of creating \u00a0
a long-term incentive for retaining and motivating Management and \u00a0
employees in accordance with the Company\u2019s remuneration policy and \u00a0
the authorization in section 18a of the Articles of Association. Each warrant \u00a0
granted in 2025 (as listed below) includes conditions on claw-back in case \u00a0
of e.g., erroneous \ufb01nancial information and provisions on accelerated \u00a0
vesting in case of e.g., a takeover bid and/or business combinations, \u00a0
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 the Company's website. At the end of 2025, \u00a0
a total of 13,518,250 warrants were outstanding, corresponding to 2.7% of the issued and \u00a0
outstanding nominal capital stock. \u00a0
September 1, 2025 \u00a0
On September 1, 2025, the Board of Directors of BioPorto A/S issued 5,000,000 warrants for \u00a0
the subscription of an equal number of shares to a new member of Executive Management. \u00a0
The exercise price was DKK 1.28 per share, corresponding to the closing price on Nasdaq \u00a0
Copenhagen on September 1, 2025. The theoretical market value of the newly issued \u00a0
warrants is DKK 2,506,734. The calculation is based on the Black-Scholes formula using an \u00a0
interest rate of 1.80% and the historical volatility of BioPorto A/S\u2019s shares over 36 months \u00a0
calculated to 56.40%. Half of the warrants vest over a 4-year period, and the remaining \u00a0
half upon achievement of certain KPIs tied to the Company\u2019s revenue performance in the \u00a0
period 2025-2028. The warrants include conditions on claw-back in case of e.g., erroneous \u00a0
\ufb01nancial information and provisions on accelerated vesting in case of e.g., a takeover bid \u00a0
and/or business combinations. Warrants may only be exercised within the authorized \u00a0
trading window as listed in the Articles of Association. There are not any speci\ufb01c exercise \u00a0
conditions to be met for exercising, besides from it to be in the trading window. The \u00a0
warrant program has a exercise period of 5 years. \u00a0
June 12, 2025 \u00a0
On June 12, 2025, the Board of Directors of BioPorto A/S issued 3,250,000 warrants for the \u00a0
subscription of an equal number of shares to the Senior Leadership Team. The exercise \u00a0
price was DKK 1.39 per share, corresponding to the closing price on Nasdaq Copenhagen \u00a0
on June 12, 2025. The theoretical market value of the newly issued warrants is DKK \u00a0
1,823,986 based on the Black-Scholes formula using an interest rate of 1.76% and the \u00a0
historical volatility of BioPorto A/S\u2019s shares over 36 months calculated to 58.49%. Half \u00a0
of the warrants vest over a 4-year period, and the remaining half upon achievement of \u00a0
certain KPIs tied to the Company\u2019s revenue performance in the period 2025-2028. The \u00a0
warrants include conditions on claw-back in case of e.g., erroneous \ufb01nancial information \u00a0
and provisions on accelerated vesting in case of e.g., a takeover bid and/or business \u00a0
combinations. Warrants may only be exercised within the authorized trading window as \u00a0
listed in the Articles of Association. There are not any speci\ufb01c exercise conditions to be \u00a0
met for exercising, besides from it to be in the trading window. The warrant program has \u00a0
a exercise period of 5 years. \u00a0
April 28, 2025 \u00a0
On April 28, 2025, the Board of Directors of BioPorto A/S issued 1,700,000 warrants for \u00a0
the subscription of an equal number of shares to members of the Board of Directors. \u00a0
The exercise price was DKK 1.5 per share corresponding the closing price on Nasdaq \u00a0
Copenhagen on April 28, 2025. The theoretical market value of the issued warrants was \u00a0
DKK 1,843,580 based on the Black-Scholes formula using an interest rate of 2.37% and the \u00a0
historical volatility of BioPorto A/S's shares of 36 months calculated to 63.82%. Warrants \u00a0
vest in equal tranches on a quarterly basis over a 2-year period. Warrants may only be \u00a0
exercised within the authorized trading window as listed in the Articles of Association. \u00a0
There are not any speci\ufb01c exercise conditions to be met for exercising, besides from it to \u00a0
be in the trading window. The warrant program has a exercise period of 10 years. \u00a0
View the Articles of Association for warrant details in- \u00a0
cluding vesting schedules \u00a0
November 4, 2024 \u00a0
On November 4, 2024, the Board of Directors of BioPorto A/S issued 2,000,000 warrants for \u00a0
the subscription of an equal number of shares to a new member Executive Management. \u00a0
The exercise price was DKK 1.89 per share, corresponding to the closing price on Nasdaq \u00a0
Copenhagen on November 4, 2024. The theoretical market value of the newly issued \u00a0
warrants is DKK 1,681,601. The calculation is based on the Black-Scholes formula using an \u00a0
interest rate of 1.86% and the historical volatility of BioPorto A/S\u2019s shares over 36 months \u00a0
calculated to 65.41%. Half of the warrants vest over a 4-year period, and the remaining half \u00a0
upon achievement of certain KPIs tied to the Company\u2019s revenue performance in the \u00a0
period 2024-2027. The warrants include conditions on claw-back in case of e.g., erroneous \u00a0
\ufb01nancial information and provisions on accelerated vesting in case of e.g., a takeover bid \u00a0
and/or business combinations. Warrants may only be exercised within the authorized \u00a0
trading window as listed in the Articles of Association. There are not any speci\ufb01c exercise \u00a0
conditions to be met for exercising, besides from it to be in the trading window. The \u00a0
warrant program has a exercise period of 5 years. \u00a0
April 23, 2024 \u00a0
On April 23, 2024, the Board of Directors of BioPorto A/S issued 4,000,000 warrants for \u00a0
the subscription of an equal number of shares to members of Executive Management. \u00a0
The exercise price was DKK 1.23 per share corresponding the closing price on Nasdaq \u00a0
Copenhagen on April 23, 2024. The theoretical market value of the issued warrants was \u00a0
DKK 2,218,694 based on the Black-Scholes formula using an interest rate of 3.15% and \u00a0
the historical volatility of BioPorto A/S's shares of 36 months calculated to 64.52%. Half \u00a0
of the warrants vest over a 2-year period, and the remaining half upon completion of a \u00a0
quali\ufb01ed capital raise in the Company with terms of quali\ufb01cation (including timing and \u00a0
amount of proceeds) as de\ufb01ned by the Board of Directors. Warrants may only be exercised \u00a0
within the authorized trading window as listed in the Articles of Association. There are \u00a0
not any speci\ufb01c exercise conditions to be met for exercising, besides from it to be in the \u00a0
trading window. The warrant program has a exercise period of 10 years. \u00a0
September 22, 2023 \u00a0
On September 22, 2023, the Board of Directors of BioPorto A/S issued a total of 700,000 \u00a0
warrants to members of the Board of Directors of the Company, and further to issue a \u00a0
total of 2,750,000 warrants to employees of the BioPorto group for the subscription of an \u00a0
equal number of shares. The exercise price was DKK 1.686 per share, corresponding to \u00a0
the closing price on Nasdaq Copenhagen on September 22, 2023. The theoretical market \u00a0
value of the newly issued warrants is DKK 1,689,141. The calculation is based on the Black- \u00a0
Scholes formula using an interest rate of 3.39% and the historical volatility of BioPorto A/S\u2019 \u00a0
shares over 15 months calculated to 62.90%. The warrants to the employees\u2019vest twelve \u00a0
(12) months after the Company achieves marketing rights from the FDA for its NGAL test \u00a0
for pediatric use. Regarding the warrants to the Board of Directors, \ufb01fty percent (50%) of \u00a0
the Warrants shall vest and become immediately exercisable on the \ufb01rst anniversary of \u00a0
the date of the 2023 Annual General Meeting, which is April 27, 2024, and \ufb01fty percent \u00a0
(50%) of the Warrants shall vest and become immediately exercisable six months after \u00a0
shares of the Company (or an entity succeeding the Company) have been admitted to \u00a0
trading on a recognized stock exchange, regulated market, multilateral trading facility \u00a0
or similar in the United States (whether as a separate or dual listing and/or in the form \u00a0
depositary receipts or similar), provided such admission to trading takes place prior to \u00a0
December 31, 2028, in each case, subject to the Beneficiary\u2019s continued service as a \u00a0
board member in the Company through the date of the Company\u2019s 2024 Annual General \u00a0
Meeting expected to be held in the \ufb01rst half of 2025.The warrants include conditions on \u00a0
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. The warrants to the \u00a0
members of the board are subject to the terms set out in the notice for the annual general \u00a0
meeting included in company Announcement no. 5 of April 5, 2023. Warrants may only \u00a0
be exercised within the authorized trading window as listed in the Articles of Association. \u00a0
There are not any speci\ufb01c exercise conditions to be met for exercising, besides from it \u00a0
to be in the trading window. The warrant program has a exercise period of 10 years. \u00a0
February 16, 2023 \u00a0
On February 16, 2023, the Board of Directors of BioPorto A/S issued 500,000 warrants \u00a0
for the subscription of an equal number of shares. The exercise price was DKK 2.405 per \u00a0
share corresponding the closing price on Nasdaq Copenhagen on 16 February 2023. The \u00a0
theoretical market value of the issued warrants was DKK 472,127 based on the Black- \u00a0
Scholes formula using an interest rate of 2.81% and the historical volatility of BioPorto A/S' \u00a0
shares of 26 months calculated to 66.12%. One-fourth of this Stock Option shall vest and \u00a0
become exercisable on the \ufb01rst anniversary of the Grant Date and the remaining three- \u00a0
quarters of the Stock Option shall vest and become exercisable in twelve equal tranches, \u00a0
each tranche vesting per calendar quarter thereafter (i.e., 1 January, 1 April, 1 July and 1 \u00a0
October, provided that \ufb01rst such tranche shall vest on 1 April 2024), subject to the U.S. \u00a0
Grantee\u2019s continued service to the Company or a subsidiary of the Company through the \u00a0
applicable vesting date. The warrants vest over a four-year period. Warrants may only be \u00a0
exercised within the authorized trading window as listed in the Articles of Association. \u00a0
There are not any speci\ufb01c exercise conditions to be met for exercising, besides from it to \u00a0
be in the trading window. The warrant program has a exercise period of 5 years. \u00a0
December 8, 2022 \u00a0
On December 8, 2022, the Board of Directors of BioPorto A/S issued 1,200,000 warrants \u00a0
for the subscription of an equal number of shares. The exercise price was DKK 2.55 per \u00a0
share, corresponding to the closing price on Nasdaq Copenhagen on December 8, 2022. \u00a0
The theoretical market value of the newly issued warrants is DKK 1,316,500 based on \u00a0
the Black-Scholes formula using an interest rate of 2.11% and the historical volatility \u00a0
of BioPorto A/S\u2019 shares over 27 months calculated to 73.07%. Warrants may only be \u00a0
exercised within the authorized trading window as listed in the Articles of Association. \u00a0
There are not any speci\ufb01c exercise conditions to be met for exercising, besides from \u00a0
it to be in the trading window. The warrant program has a exercise period of 5 years. \u00a0
May 5, 2022 \u00a0
On May 5, 2022, the Board of Directors of BioPorto A/S issued 270,000 warrants for the \u00a0
subscription of an equal number of shares. The exercise price was DKK 1.28 per share \u00a0
corresponding the closing price on Nasdaq Copenhagen on May 5, 2022. The theoretical \u00a0
market value of the issued warrants was DKK 149,000 based on the Black-Scholes formula \u00a0
using an interest rate of 0.50% and the historical volatility of BioPorto A/S' shares of 27 \u00a0
months calculated to 75.37%. Warrants may only be exercised within the authorized \u00a0
trading window as listed in the Articles of Association. There are not any speci\ufb01c exercise \u00a0
conditions to be met for exercising, besides from it to be in the trading window. The \u00a0
warrant program has a exercise period of 5 years. \u00a0
December 31, 2021 \u00a0
On December 31, 2021, the Board of Directors of BioPorto A/S issued 12,600,000 warrants \u00a0
for the subscription of an equal number of shares. The exercise price was DKK 2.47 per \u00a0
share corresponding the closing price on Nasdaq Copenhagen on December 30, 2021. The \u00a0
theoretical market value of the issued warrants was DKK 12,685,000 based on the Black- \u00a0
Scholes formula using an interest rate of -0.58% and the historical volatility of BioPorto \u00a0
A/S' shares of 27 months calculated to 72.12%. One-fourth of the Warrants shall vest on \u00a0
the \ufb01rst anniversary of the Date of Grant and the remaining three-quarters of the Warrants \u00a0
shall vest in twelve equal tranches, each tranche vesting per calendar quarter thereafter \u00a0
(i.e. 1 January, 1 April, 1 July and 1 October, provided \ufb01rst tranche shall vest on 1 April \u00a0
2023), subject to the Bene\ufb01ciary\u2019s continued service to the Company or a subsidiary of \u00a0
the Company through the applicable vesting date. Notwithstanding the above vesting \u00a0
terms, the Stock Option shall vest and become immediately exercisable upon the Company \u00a0
achieving marketing rights from the U.S. Food and Drug Admninistration for The NGAL Test \u00a0
for pediatric use. Warrants may only be exercised within the authorized trading window \u00a0
as listed in the Articles of Association. There are not any speci\ufb01c exercise conditions to \u00a0
be met for exercising, besides from it to be in the trading window. The warrant program \u00a0
has a exercise period of 5 years. \u00a0
February 10, 2021 \u00a0
On February 10, 2021, the Board of Directors of BioPorto A/S issued 350,000 warrants \u00a0
for the subscription of an equal number of shares. The exercise price was DKK 6.11 per \u00a0
share corresponding the closing price on Nasdaq Copenhagen on February 10, 2021. \u00a0
The theoretical market value of the issued warrants was DKK 714,560 based on the Black- \u00a0
Scholes formula using an interest rate of -0.58% and the historical volatility of BioPorto \u00a0
A/S' shares of 24 months calculated to 61.79%. Warrants may only be exercised within \u00a0
the authorized trading window as listed in the Articles of Association. There are not any \u00a0
speci\ufb01c exercise conditions to be met for exercising, besides from it to be in the trading \u00a0
window. The warrant program has a exercise period of 5 years. \u00a0
Overview of 2025 Warrant Activity \u00a0
Exercise \u00a0
Outstanding at \u00a0
Exercisable at \u00a0
WARRANTS OVERVIEW 2025 \u00a0
Price \u00a0
January 1 \u00a0
Granted \u00a0
Expired \u00a0
Forfeited \u00a0
Reclassi\ufb01ed \u00a0
December 31 \u00a0
December 31 \u00a0
February 2021 \u00a0
6.11 \u00a0
350,000 \u00a0
-
-
-
-
350,000 \u00a0
350,000 \u00a0
December 2021 \u00a0
2.47 \u00a0
1,000,000 \u00a0
-
-
-
-
1,000,000 \u00a0
1,000,000 \u00a0
May 2022 \u00a0
1.28 \u00a0
270,000 \u00a0
-
-
(270,000) \u00a0
-
-
-
December 2022 \u00a0
2.55 \u00a0
1,200,000 \u00a0
-
-
(1,200,000) \u00a0
-
-
-
February 2023 \u00a0
2.41 \u00a0
500,000 \u00a0
-
-
(500,000) \u00a0
-
-
-
September 2023 \u00a0
1.69 \u00a0
3,250,000 \u00a0
-
-
(500,000) \u00a0
-
2,750,000 \u00a0
2,500,000 \u00a0
April 2024 \u00a0
1.23 \u00a0
4,000,000 \u00a0
-
-
(3,000,000) \u00a0
-
1,000,000 \u00a0
875,000 \u00a0
November 2024 \u00a0
1.89 \u00a0
2,000,000 \u00a0
-
-
(1,687,500) \u00a0
-
312,500 \u00a0
250,000 \u00a0
April 2025 \u00a0
1.50 \u00a0
-
1,700,000 \u00a0
-
-
-
1,700,000 \u00a0
425,000 \u00a0
June 2025 \u00a0
1.39 \u00a0
3,250,000 \u00a0
-
-
(1,156,250) \u00a0
-
2,093,750 \u00a0
-
September 2025 \u00a0
1.28 \u00a0
5,000,000 \u00a0
-
-
(625,000) \u00a0
-
4,375,000 \u00a0
-
Total \u00a0
12,570,000 \u00a0
9,950,000 \u00a0
-
(8,938,750) \u00a0
-
13,581,250 \u00a0
5,400,000 \u00a0
Weighted Average Exercise Price \u00a0
1.967 \u00a0
1.427 \u00a0
-
1.761 \u00a0
-
1.706 \u00a0
2.098 \u00a0
Outstanding at \u00a0
Exercisable at \u00a0
WARRANTS OVERVIEW 2025 \u00a0
January 1 \u00a0
Granted \u00a0
Expired \u00a0
Forfeited \u00a0
Reclassi\ufb01ed \u00a0
December 31 \u00a0
December 31 \u00a0
Board of Directors \u00a0
500,000 \u00a0
1,700,000 \u00a0
-
-
(500,000) \u00a0
1,700,000 \u00a0
675,000 \u00a0
Executive Management \u00a0
6,250,000 \u00a0
7,000,000 \u00a0
-
(6,312,500) \u00a0
-
6,937,500 \u00a0
1,375,000 \u00a0
Management \u00a0
5,570,000 \u00a0
1,250,000 \u00a0
-
(2,626,250) \u00a0
150,000 \u00a0
4,343,750 \u00a0
3,250,000 \u00a0
Other employees \u00a0
250,000 \u00a0
-
-
-
(250,000) \u00a0
-
-
Previous employees \u00a0
-
-
-
-
600,000 \u00a0
600,000 \u00a0
100,000 \u00a0
Total \u00a0
12,570,000 \u00a0
9,950,000 \u00a0
-
(8,938,750) \u00a0
-
13,581,250 \u00a0
5,400,000 \u00a0
Overview of 2024 Warrant Activity \u00a0
Exercise \u00a0
Outstanding at \u00a0
Exercisable at \u00a0
WARRANTS OVERVIEW 2024 \u00a0
Price \u00a0
January 1 \u00a0
Granted \u00a0
Expired \u00a0
Forfeited \u00a0
Reclassi\ufb01ed \u00a0
December 31 \u00a0
December 31 \u00a0
August 2019 \u00a0
1.70 \u00a0
250,000 \u00a0
-
(250,000) \u00a0
-
-
-
-
February 2021 \u00a0
6.11 \u00a0
350,000 \u00a0
-
-
-
-
350,000 \u00a0
350,000 \u00a0
December 2021 \u00a0
2.47 \u00a0
6,600,000 \u00a0
-
-
(5,600,000) \u00a0
-
1,000,000 \u00a0
765,625 \u00a0
May 2022 \u00a0
1.28 \u00a0
270,000 \u00a0
-
-
-
-
270,000 \u00a0
168,750 \u00a0
December 2022 \u00a0
2.55 \u00a0
1,200,000 \u00a0
-
-
-
-
1,200,000 \u00a0
600,000 \u00a0
February 2023 \u00a0
2.41 \u00a0
500,000 \u00a0
-
-
-
-
500,000 \u00a0
250,000 \u00a0
April 2023 \u00a0
1.53 \u00a0
3,604,058 \u00a0
-
-
(3,604,058) \u00a0
-
-
-
September 2023 \u00a0
1.69 \u00a0
3,350,000 \u00a0
-
-
(100,000) \u00a0
-
3,250,000 \u00a0
3,000,000 \u00a0
April 2024 \u00a0
1.23 \u00a0
4,000,000 \u00a0
-
-
-
4,000,000 \u00a0
-
1,670,000 \u00a0
July 2024 \u00a0
2.14 \u00a0
6,000,000 \u00a0
-
-
(6,000,000) \u00a0
-
-
-
November 2024 \u00a0
1.89 \u00a0
2,000,000 \u00a0
-
-
-
-
2,000,000 \u00a0
-
Total \u00a0
16,124,058 \u00a0
12,000,000 \u00a0
(250,000) \u00a0
(15,304,058) \u00a0
-
12,570,000 \u00a0
6,804,375 \u00a0
Weighted Average Exercise Price \u00a0
2.167 \u00a0
1.905 \u00a0
-
2.115 \u00a0
-
1.967 \u00a0
2.144 \u00a0
Outstanding at \u00a0
Exercisable at \u00a0
WARRANTS OVERVIEW 2024 \u00a0
January 1 \u00a0
Granted \u00a0
Expired \u00a0
Forfeited \u00a0
Reclassi\ufb01ed \u00a0
December 31 \u00a0
December 31 \u00a0
Board of Directors \u00a0
600,000 \u00a0
-
-
(100,000) \u00a0
-
500,000 \u00a0
250,000 \u00a0
Executive Management \u00a0
9,204,058 \u00a0
6,000,000 \u00a0
-
(9,204,058) \u00a0
250,000 \u00a0
6,250,000 \u00a0
1,920,000 \u00a0
Management \u00a0
5,820,000 \u00a0
6,000,000 \u00a0
(250,000) \u00a0
(6,000,000) \u00a0
5,570,000 \u00a0
-
4,384,375 \u00a0
Other employees \u00a0
500,000 \u00a0
-
-
-
(250,000) \u00a0
250,000 \u00a0
250,000 \u00a0
Total \u00a0
16,124,058 \u00a0
12,000,000 \u00a0
(250,000) \u00a0
(15,304,058) \u00a0
-
12,570,000 \u00a0
6,804,375 \u00a0
Board of Directors and Executive Management \u00a0
\u2022
Jens Due Olsen, Chairman of the Board Of Directors (e\ufb00ective April 11, 2025) \u00a0
\u2022
Henrik Juuel, Chairman of the Board of Directors (e\ufb00ective January 31, 2025, resigned e\ufb00ective \u00a0
April 11, 2025), Vice-Chairman of the Board of Directors (e\ufb00ective April 11, 2025) \u00a0
\u2022
Donna Haire (e\ufb00ective April 11, 2025) \u00a0
\u2022
Mats Thor\u00e9n, Board Member \u00a0
\u2022
John McDonough, Chairman of the Board of Directors \u00a0
(resigned e\ufb00ective January 31, 2025) \u00a0
\u2022
Don Hardison, Vice-Chairman of the Board of Directors (resigned e\ufb00ective April 11, 2025) \u00a0
\u2022
Dr. Michael Singer, Board Member (resigned e\ufb00ective April 11, 2025) \u00a0
\u2022
Ninfa Saunders, Board Member (resigned e\ufb00ective April 11, 2025) \u00a0
\u2022
Carsten Buhl, Chief Executive O\ufb03cer (e\ufb00ective September 1, 2025) \u00a0
\u2022
Niels H\u00f8y Nielsen, Chief Financial O\ufb03cer \u00a0
\u2022
Gry Husby Larsen, Chief Legal O\ufb03cer \u00a0
\u2022
Peter M\u00f8rch Eriksen, Chief Executive O\ufb03cer (resigned e\ufb00ective August 31, 2025) \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1772": { "value": "
5. Share-Based Compensation \u00a0
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 share- \u00a0
based payment transaction), entitle the recipient to subscribe for new shares in the parent \u00a0
Company at a price de\ufb01ned on the date of grant. \u00a0
For the years ended December 31, 2025 and December 31, 2024, share-based compensation \u00a0
totaled a recovery of DKK 0.6 million and DKK 0.9 million, respectively. These number of \u00a0
warrants re\ufb02ect the impact of DK 8.9 million and DKK 15.3 million, respectively, of non-cash \u00a0
equity compensation recoveries related to forfeited warrants. The Board established warrant \u00a0
programs in 2025 pursuant to the authorization in section 18a of the Articles of Association. \u00a0
Each warrant granted in 2025 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-based \u00a0
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 2025, a total of \u00a0
13,581,250 warrants were outstanding, corresponding to 2.7% of the issued and outstanding \u00a0
nominal capital stock. Warrant terms are included in the Company\u2019s Articles of Association, \u00a0
which can be found at www.bioporto.com. Upon vesting, each warrant entitles the recipient \u00a0
to subscribe for one share in BioPorto A/S. \u00a0
OVERVIEW OF EXERCISE PERIODS \u00a0
February 2021 \u00a0
February 11, 2023 to February 10, 2026 \u00a0
December 2021 \u00a0
December 28, 2022 to September 28, 2026 \u00a0
May 2022 \u00a0
May 5, 2023 to May 5, 2027 \u00a0
December 2022 \u00a0
December 8, 2023 to December 8, 2027 \u00a0
February 2023 \u00a0
February 16, 2024 to February 16, 2028 \u00a0
September 2023 \u00a0
September 22, 2023 to September 22, 2033 \u00a0
April 2024 \u00a0
April 23, 2024 to April 22, 2034 \u00a0
November 2024 \u00a0
November 4, 2024 to August 4, 2029 \u00a0
April 2025 \u00a0
April 28, 2025 to April 28, 2035 \u00a0
June 2025 \u00a0
June 12, 2025 to June 12, 2030 \u00a0
September 2025 \u00a0
September 1, 2025 to September 1, 2030 \u00a0
Warrant Program \u00a0
The Board established warrant programs in 2025 for the purpose of creating \u00a0
a long-term incentive for retaining and motivating Management and \u00a0
employees in accordance with the Company\u2019s remuneration policy and \u00a0
the authorization in section 18a of the Articles of Association. Each warrant \u00a0
granted in 2025 (as listed below) includes conditions on claw-back in case \u00a0
of e.g., erroneous \ufb01nancial information and provisions on accelerated \u00a0
vesting in case of e.g., a takeover bid and/or business combinations, \u00a0
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 the Company's website. At the end of 2025, \u00a0
a total of 13,518,250 warrants were outstanding, corresponding to 2.7% of the issued and \u00a0
outstanding nominal capital stock. \u00a0
September 1, 2025 \u00a0
On September 1, 2025, the Board of Directors of BioPorto A/S issued 5,000,000 warrants for \u00a0
the subscription of an equal number of shares to a new member of Executive Management. \u00a0
The exercise price was DKK 1.28 per share, corresponding to the closing price on Nasdaq \u00a0
Copenhagen on September 1, 2025. The theoretical market value of the newly issued \u00a0
warrants is DKK 2,506,734. The calculation is based on the Black-Scholes formula using an \u00a0
interest rate of 1.80% and the historical volatility of BioPorto A/S\u2019s shares over 36 months \u00a0
calculated to 56.40%. Half of the warrants vest over a 4-year period, and the remaining \u00a0
half upon achievement of certain KPIs tied to the Company\u2019s revenue performance in the \u00a0
period 2025-2028. The warrants include conditions on claw-back in case of e.g., erroneous \u00a0
\ufb01nancial information and provisions on accelerated vesting in case of e.g., a takeover bid \u00a0
and/or business combinations. Warrants may only be exercised within the authorized \u00a0
trading window as listed in the Articles of Association. There are not any speci\ufb01c exercise \u00a0
conditions to be met for exercising, besides from it to be in the trading window. The \u00a0
warrant program has a exercise period of 5 years. \u00a0
June 12, 2025 \u00a0
On June 12, 2025, the Board of Directors of BioPorto A/S issued 3,250,000 warrants for the \u00a0
subscription of an equal number of shares to the Senior Leadership Team. The exercise \u00a0
price was DKK 1.39 per share, corresponding to the closing price on Nasdaq Copenhagen \u00a0
on June 12, 2025. The theoretical market value of the newly issued warrants is DKK \u00a0
1,823,986 based on the Black-Scholes formula using an interest rate of 1.76% and the \u00a0
historical volatility of BioPorto A/S\u2019s shares over 36 months calculated to 58.49%. Half \u00a0
of the warrants vest over a 4-year period, and the remaining half upon achievement of \u00a0
certain KPIs tied to the Company\u2019s revenue performance in the period 2025-2028. The \u00a0
warrants include conditions on claw-back in case of e.g., erroneous \ufb01nancial information \u00a0
and provisions on accelerated vesting in case of e.g., a takeover bid and/or business \u00a0
combinations. Warrants may only be exercised within the authorized trading window as \u00a0
listed in the Articles of Association. There are not any speci\ufb01c exercise conditions to be \u00a0
met for exercising, besides from it to be in the trading window. The warrant program has \u00a0
a exercise period of 5 years. \u00a0
April 28, 2025 \u00a0
On April 28, 2025, the Board of Directors of BioPorto A/S issued 1,700,000 warrants for \u00a0
the subscription of an equal number of shares to members of the Board of Directors. \u00a0
The exercise price was DKK 1.5 per share corresponding the closing price on Nasdaq \u00a0
Copenhagen on April 28, 2025. The theoretical market value of the issued warrants was \u00a0
DKK 1,843,580 based on the Black-Scholes formula using an interest rate of 2.37% and the \u00a0
historical volatility of BioPorto A/S's shares of 36 months calculated to 63.82%. Warrants \u00a0
vest in equal tranches on a quarterly basis over a 2-year period. Warrants may only be \u00a0
exercised within the authorized trading window as listed in the Articles of Association. \u00a0
There are not any speci\ufb01c exercise conditions to be met for exercising, besides from it to \u00a0
be in the trading window. The warrant program has a exercise period of 10 years. \u00a0
View the Articles of Association for warrant details in- \u00a0
cluding vesting schedules \u00a0
November 4, 2024 \u00a0
On November 4, 2024, the Board of Directors of BioPorto A/S issued 2,000,000 warrants for \u00a0
the subscription of an equal number of shares to a new member Executive Management. \u00a0
The exercise price was DKK 1.89 per share, corresponding to the closing price on Nasdaq \u00a0
Copenhagen on November 4, 2024. The theoretical market value of the newly issued \u00a0
warrants is DKK 1,681,601. The calculation is based on the Black-Scholes formula using an \u00a0
interest rate of 1.86% and the historical volatility of BioPorto A/S\u2019s shares over 36 months \u00a0
calculated to 65.41%. Half of the warrants vest over a 4-year period, and the remaining half \u00a0
upon achievement of certain KPIs tied to the Company\u2019s revenue performance in the \u00a0
period 2024-2027. The warrants include conditions on claw-back in case of e.g., erroneous \u00a0
\ufb01nancial information and provisions on accelerated vesting in case of e.g., a takeover bid \u00a0
and/or business combinations. Warrants may only be exercised within the authorized \u00a0
trading window as listed in the Articles of Association. There are not any speci\ufb01c exercise \u00a0
conditions to be met for exercising, besides from it to be in the trading window. The \u00a0
warrant program has a exercise period of 5 years. \u00a0
April 23, 2024 \u00a0
On April 23, 2024, the Board of Directors of BioPorto A/S issued 4,000,000 warrants for \u00a0
the subscription of an equal number of shares to members of Executive Management. \u00a0
The exercise price was DKK 1.23 per share corresponding the closing price on Nasdaq \u00a0
Copenhagen on April 23, 2024. The theoretical market value of the issued warrants was \u00a0
DKK 2,218,694 based on the Black-Scholes formula using an interest rate of 3.15% and \u00a0
the historical volatility of BioPorto A/S's shares of 36 months calculated to 64.52%. Half \u00a0
of the warrants vest over a 2-year period, and the remaining half upon completion of a \u00a0
quali\ufb01ed capital raise in the Company with terms of quali\ufb01cation (including timing and \u00a0
amount of proceeds) as de\ufb01ned by the Board of Directors. Warrants may only be exercised \u00a0
within the authorized trading window as listed in the Articles of Association. There are \u00a0
not any speci\ufb01c exercise conditions to be met for exercising, besides from it to be in the \u00a0
trading window. The warrant program has a exercise period of 10 years. \u00a0
September 22, 2023 \u00a0
On September 22, 2023, the Board of Directors of BioPorto A/S issued a total of 700,000 \u00a0
warrants to members of the Board of Directors of the Company, and further to issue a \u00a0
total of 2,750,000 warrants to employees of the BioPorto group for the subscription of an \u00a0
equal number of shares. The exercise price was DKK 1.686 per share, corresponding to \u00a0
the closing price on Nasdaq Copenhagen on September 22, 2023. The theoretical market \u00a0
value of the newly issued warrants is DKK 1,689,141. The calculation is based on the Black- \u00a0
Scholes formula using an interest rate of 3.39% and the historical volatility of BioPorto A/S\u2019 \u00a0
shares over 15 months calculated to 62.90%. The warrants to the employees\u2019vest twelve \u00a0
(12) months after the Company achieves marketing rights from the FDA for its NGAL test \u00a0
for pediatric use. Regarding the warrants to the Board of Directors, \ufb01fty percent (50%) of \u00a0
the Warrants shall vest and become immediately exercisable on the \ufb01rst anniversary of \u00a0
the date of the 2023 Annual General Meeting, which is April 27, 2024, and \ufb01fty percent \u00a0
(50%) of the Warrants shall vest and become immediately exercisable six months after \u00a0
shares of the Company (or an entity succeeding the Company) have been admitted to \u00a0
trading on a recognized stock exchange, regulated market, multilateral trading facility \u00a0
or similar in the United States (whether as a separate or dual listing and/or in the form \u00a0
depositary receipts or similar), provided such admission to trading takes place prior to \u00a0
December 31, 2028, in each case, subject to the Beneficiary\u2019s continued service as a \u00a0
board member in the Company through the date of the Company\u2019s 2024 Annual General \u00a0
Meeting expected to be held in the \ufb01rst half of 2025.The warrants include conditions on \u00a0
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. The warrants to the \u00a0
members of the board are subject to the terms set out in the notice for the annual general \u00a0
meeting included in company Announcement no. 5 of April 5, 2023. Warrants may only \u00a0
be exercised within the authorized trading window as listed in the Articles of Association. \u00a0
There are not any speci\ufb01c exercise conditions to be met for exercising, besides from it \u00a0
to be in the trading window. The warrant program has a exercise period of 10 years. \u00a0
February 16, 2023 \u00a0
On February 16, 2023, the Board of Directors of BioPorto A/S issued 500,000 warrants \u00a0
for the subscription of an equal number of shares. The exercise price was DKK 2.405 per \u00a0
share corresponding the closing price on Nasdaq Copenhagen on 16 February 2023. The \u00a0
theoretical market value of the issued warrants was DKK 472,127 based on the Black- \u00a0
Scholes formula using an interest rate of 2.81% and the historical volatility of BioPorto A/S' \u00a0
shares of 26 months calculated to 66.12%. One-fourth of this Stock Option shall vest and \u00a0
become exercisable on the \ufb01rst anniversary of the Grant Date and the remaining three- \u00a0
quarters of the Stock Option shall vest and become exercisable in twelve equal tranches, \u00a0
each tranche vesting per calendar quarter thereafter (i.e., 1 January, 1 April, 1 July and 1 \u00a0
October, provided that \ufb01rst such tranche shall vest on 1 April 2024), subject to the U.S. \u00a0
Grantee\u2019s continued service to the Company or a subsidiary of the Company through the \u00a0
applicable vesting date. The warrants vest over a four-year period. Warrants may only be \u00a0
exercised within the authorized trading window as listed in the Articles of Association. \u00a0
There are not any speci\ufb01c exercise conditions to be met for exercising, besides from it to \u00a0
be in the trading window. The warrant program has a exercise period of 5 years. \u00a0
December 8, 2022 \u00a0
On December 8, 2022, the Board of Directors of BioPorto A/S issued 1,200,000 warrants \u00a0
for the subscription of an equal number of shares. The exercise price was DKK 2.55 per \u00a0
share, corresponding to the closing price on Nasdaq Copenhagen on December 8, 2022. \u00a0
The theoretical market value of the newly issued warrants is DKK 1,316,500 based on \u00a0
the Black-Scholes formula using an interest rate of 2.11% and the historical volatility \u00a0
of BioPorto A/S\u2019 shares over 27 months calculated to 73.07%. Warrants may only be \u00a0
exercised within the authorized trading window as listed in the Articles of Association. \u00a0
There are not any speci\ufb01c exercise conditions to be met for exercising, besides from \u00a0
it to be in the trading window. The warrant program has a exercise period of 5 years. \u00a0
May 5, 2022 \u00a0
On May 5, 2022, the Board of Directors of BioPorto A/S issued 270,000 warrants for the \u00a0
subscription of an equal number of shares. The exercise price was DKK 1.28 per share \u00a0
corresponding the closing price on Nasdaq Copenhagen on May 5, 2022. The theoretical \u00a0
market value of the issued warrants was DKK 149,000 based on the Black-Scholes formula \u00a0
using an interest rate of 0.50% and the historical volatility of BioPorto A/S' shares of 27 \u00a0
months calculated to 75.37%. Warrants may only be exercised within the authorized \u00a0
trading window as listed in the Articles of Association. There are not any speci\ufb01c exercise \u00a0
conditions to be met for exercising, besides from it to be in the trading window. The \u00a0
warrant program has a exercise period of 5 years. \u00a0
December 31, 2021 \u00a0
On December 31, 2021, the Board of Directors of BioPorto A/S issued 12,600,000 warrants \u00a0
for the subscription of an equal number of shares. The exercise price was DKK 2.47 per \u00a0
share corresponding the closing price on Nasdaq Copenhagen on December 30, 2021. The \u00a0
theoretical market value of the issued warrants was DKK 12,685,000 based on the Black- \u00a0
Scholes formula using an interest rate of -0.58% and the historical volatility of BioPorto \u00a0
A/S' shares of 27 months calculated to 72.12%. One-fourth of the Warrants shall vest on \u00a0
the \ufb01rst anniversary of the Date of Grant and the remaining three-quarters of the Warrants \u00a0
shall vest in twelve equal tranches, each tranche vesting per calendar quarter thereafter \u00a0
(i.e. 1 January, 1 April, 1 July and 1 October, provided \ufb01rst tranche shall vest on 1 April \u00a0
2023), subject to the Bene\ufb01ciary\u2019s continued service to the Company or a subsidiary of \u00a0
the Company through the applicable vesting date. Notwithstanding the above vesting \u00a0
terms, the Stock Option shall vest and become immediately exercisable upon the Company \u00a0
achieving marketing rights from the U.S. Food and Drug Admninistration for The NGAL Test \u00a0
for pediatric use. Warrants may only be exercised within the authorized trading window \u00a0
as listed in the Articles of Association. There are not any speci\ufb01c exercise conditions to \u00a0
be met for exercising, besides from it to be in the trading window. The warrant program \u00a0
has a exercise period of 5 years. \u00a0
February 10, 2021 \u00a0
On February 10, 2021, the Board of Directors of BioPorto A/S issued 350,000 warrants \u00a0
for the subscription of an equal number of shares. The exercise price was DKK 6.11 per \u00a0
share corresponding the closing price on Nasdaq Copenhagen on February 10, 2021. \u00a0
The theoretical market value of the issued warrants was DKK 714,560 based on the Black- \u00a0
Scholes formula using an interest rate of -0.58% and the historical volatility of BioPorto \u00a0
A/S' shares of 24 months calculated to 61.79%. Warrants may only be exercised within \u00a0
the authorized trading window as listed in the Articles of Association. There are not any \u00a0
speci\ufb01c exercise conditions to be met for exercising, besides from it to be in the trading \u00a0
window. The warrant program has a exercise period of 5 years. \u00a0
Overview of 2025 Warrant Activity \u00a0
Exercise \u00a0
Outstanding at \u00a0
Exercisable at \u00a0
WARRANTS OVERVIEW 2025 \u00a0
Price \u00a0
January 1 \u00a0
Granted \u00a0
Expired \u00a0
Forfeited \u00a0
Reclassi\ufb01ed \u00a0
December 31 \u00a0
December 31 \u00a0
February 2021 \u00a0
6.11 \u00a0
350,000 \u00a0
-
-
-
-
350,000 \u00a0
350,000 \u00a0
December 2021 \u00a0
2.47 \u00a0
1,000,000 \u00a0
-
-
-
-
1,000,000 \u00a0
1,000,000 \u00a0
May 2022 \u00a0
1.28 \u00a0
270,000 \u00a0
-
-
(270,000) \u00a0
-
-
-
December 2022 \u00a0
2.55 \u00a0
1,200,000 \u00a0
-
-
(1,200,000) \u00a0
-
-
-
February 2023 \u00a0
2.41 \u00a0
500,000 \u00a0
-
-
(500,000) \u00a0
-
-
-
September 2023 \u00a0
1.69 \u00a0
3,250,000 \u00a0
-
-
(500,000) \u00a0
-
2,750,000 \u00a0
2,500,000 \u00a0
April 2024 \u00a0
1.23 \u00a0
4,000,000 \u00a0
-
-
(3,000,000) \u00a0
-
1,000,000 \u00a0
875,000 \u00a0
November 2024 \u00a0
1.89 \u00a0
2,000,000 \u00a0
-
-
(1,687,500) \u00a0
-
312,500 \u00a0
250,000 \u00a0
April 2025 \u00a0
1.50 \u00a0
-
1,700,000 \u00a0
-
-
-
1,700,000 \u00a0
425,000 \u00a0
June 2025 \u00a0
1.39 \u00a0
3,250,000 \u00a0
-
-
(1,156,250) \u00a0
-
2,093,750 \u00a0
-
September 2025 \u00a0
1.28 \u00a0
5,000,000 \u00a0
-
-
(625,000) \u00a0
-
4,375,000 \u00a0
-
Total \u00a0
12,570,000 \u00a0
9,950,000 \u00a0
-
(8,938,750) \u00a0
-
13,581,250 \u00a0
5,400,000 \u00a0
Weighted Average Exercise Price \u00a0
1.967 \u00a0
1.427 \u00a0
-
1.761 \u00a0
-
1.706 \u00a0
2.098 \u00a0
Outstanding at \u00a0
Exercisable at \u00a0
WARRANTS OVERVIEW 2025 \u00a0
January 1 \u00a0
Granted \u00a0
Expired \u00a0
Forfeited \u00a0
Reclassi\ufb01ed \u00a0
December 31 \u00a0
December 31 \u00a0
Board of Directors \u00a0
500,000 \u00a0
1,700,000 \u00a0
-
-
(500,000) \u00a0
1,700,000 \u00a0
675,000 \u00a0
Executive Management \u00a0
6,250,000 \u00a0
7,000,000 \u00a0
-
(6,312,500) \u00a0
-
6,937,500 \u00a0
1,375,000 \u00a0
Management \u00a0
5,570,000 \u00a0
1,250,000 \u00a0
-
(2,626,250) \u00a0
150,000 \u00a0
4,343,750 \u00a0
3,250,000 \u00a0
Other employees \u00a0
250,000 \u00a0
-
-
-
(250,000) \u00a0
-
-
Previous employees \u00a0
-
-
-
-
600,000 \u00a0
600,000 \u00a0
100,000 \u00a0
Total \u00a0
12,570,000 \u00a0
9,950,000 \u00a0
-
(8,938,750) \u00a0
-
13,581,250 \u00a0
5,400,000 \u00a0
Overview of 2024 Warrant Activity \u00a0
Exercise \u00a0
Outstanding at \u00a0
Exercisable at \u00a0
WARRANTS OVERVIEW 2024 \u00a0
Price \u00a0
January 1 \u00a0
Granted \u00a0
Expired \u00a0
Forfeited \u00a0
Reclassi\ufb01ed \u00a0
December 31 \u00a0
December 31 \u00a0
August 2019 \u00a0
1.70 \u00a0
250,000 \u00a0
-
(250,000) \u00a0
-
-
-
-
February 2021 \u00a0
6.11 \u00a0
350,000 \u00a0
-
-
-
-
350,000 \u00a0
350,000 \u00a0
December 2021 \u00a0
2.47 \u00a0
6,600,000 \u00a0
-
-
(5,600,000) \u00a0
-
1,000,000 \u00a0
765,625 \u00a0
May 2022 \u00a0
1.28 \u00a0
270,000 \u00a0
-
-
-
-
270,000 \u00a0
168,750 \u00a0
December 2022 \u00a0
2.55 \u00a0
1,200,000 \u00a0
-
-
-
-
1,200,000 \u00a0
600,000 \u00a0
February 2023 \u00a0
2.41 \u00a0
500,000 \u00a0
-
-
-
-
500,000 \u00a0
250,000 \u00a0
April 2023 \u00a0
1.53 \u00a0
3,604,058 \u00a0
-
-
(3,604,058) \u00a0
-
-
-
September 2023 \u00a0
1.69 \u00a0
3,350,000 \u00a0
-
-
(100,000) \u00a0
-
3,250,000 \u00a0
3,000,000 \u00a0
April 2024 \u00a0
1.23 \u00a0
4,000,000 \u00a0
-
-
-
4,000,000 \u00a0
-
1,670,000 \u00a0
July 2024 \u00a0
2.14 \u00a0
6,000,000 \u00a0
-
-
(6,000,000) \u00a0
-
-
-
November 2024 \u00a0
1.89 \u00a0
2,000,000 \u00a0
-
-
-
-
2,000,000 \u00a0
-
Total \u00a0
16,124,058 \u00a0
12,000,000 \u00a0
(250,000) \u00a0
(15,304,058) \u00a0
-
12,570,000 \u00a0
6,804,375 \u00a0
Weighted Average Exercise Price \u00a0
2.167 \u00a0
1.905 \u00a0
-
2.115 \u00a0
-
1.967 \u00a0
2.144 \u00a0
Outstanding at \u00a0
Exercisable at \u00a0
WARRANTS OVERVIEW 2024 \u00a0
January 1 \u00a0
Granted \u00a0
Expired \u00a0
Forfeited \u00a0
Reclassi\ufb01ed \u00a0
December 31 \u00a0
December 31 \u00a0
Board of Directors \u00a0
600,000 \u00a0
-
-
(100,000) \u00a0
-
500,000 \u00a0
250,000 \u00a0
Executive Management \u00a0
9,204,058 \u00a0
6,000,000 \u00a0
-
(9,204,058) \u00a0
250,000 \u00a0
6,250,000 \u00a0
1,920,000 \u00a0
Management \u00a0
5,820,000 \u00a0
6,000,000 \u00a0
(250,000) \u00a0
(6,000,000) \u00a0
5,570,000 \u00a0
-
4,384,375 \u00a0
Other employees \u00a0
500,000 \u00a0
-
-
-
(250,000) \u00a0
250,000 \u00a0
250,000 \u00a0
Total \u00a0
16,124,058 \u00a0
12,000,000 \u00a0
(250,000) \u00a0
(15,304,058) \u00a0
-
12,570,000 \u00a0
6,804,375 \u00a0
Speci\ufb01cations of Black-Scholes Model Parameters \u00a0
Feb 2021 \u00a0
Dec 2021 \u00a0
May 2022 \u00a0
Dec 2022 \u00a0
Feb 2023 \u00a0
Sep 2023 \u00a0
Apr 2024 \u00a0
Nov 2024 \u00a0
Apr 2025 \u00a0
Jun 2025 \u00a0
Sep 2025 \u00a0
Share price at grant (DKK) \u00a0
6.11 \u00a0
2.47 \u00a0
1.28 \u00a0
2.55 \u00a0
2.41 \u00a0
1.69 \u00a0
1.23 \u00a0
1.89 \u00a0
1.50 \u00a0
1.39 \u00a0
1.28 \u00a0
Expected volatility rate \u00a0
61.80% \u00a0
72.10% \u00a0
75.40% \u00a0
73.10% \u00a0
66.12% \u00a0
62.9% \u00a0
66.44% \u00a0
62.17% \u00a0
63.82% \u00a0
58.49% \u00a0
56.40% \u00a0
Expected vesting period (months) \u00a0
24 \u00a0
27 \u00a0
27 \u00a0
27 \u00a0
35 \u00a0
27 \u00a0
23 \u00a0
47 \u00a0
24 \u00a0
48 \u00a0
48 \u00a0
Expected dividend yield per share \u00a0
-
-
-
-
-
-
-
-
-
-
-
Risk-free interest rate p.a. \u00a0
-0.58% \u00a0
-0.58% \u00a0
-0.50% \u00a0
2.11% \u00a0
2.81% \u00a0
3.39% \u00a0
3.15% \u00a0
1.86% \u00a0
2.37% \u00a0
1.76% \u00a0
1.80% \u00a0
Fair value at grant (DKK thousand) \u00a0
715 \u00a0
12,685 \u00a0
149 \u00a0
1,317 \u00a0
472 \u00a0
2,588 \u00a0
2,219 \u00a0
1,682 \u00a0
1,844 \u00a0
1,824 \u00a0
2,507 \u00a0
Duration (years) \u00a0
5
5
5
5
5
10 \u00a0
10 \u00a0
5
10 \u00a0
5
5
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 on \u00a0
assumptions with respect to (i) the fair value of the Company\u2019s common stock on the grant date; (ii) expected volatility of the Company\u2019s common stock price, (iii) the periods of time over \u00a0
which the grantees are expected to hold their warrants prior to exercise (vesting period), (iv) expected dividend yield on the Company\u2019s common stock, and (v) risk-free 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 not \u00a0
currently anticipate paying any in the foreseeable future. Risk-free interest rates are based on quoted Danish rates for securities with maturities approximating the warrant\u2019s expected \u00a0
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 the grant. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1801": { "value": "
6. Amortization and Depreciation \u00a0
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
RIGHTS AND SOFTWARE \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Intangible assets \u00a0
138 \u00a0
181 \u00a0
Total amortization \u00a0
138 \u00a0
181 \u00a0
Classi\ufb01cation of amortization:
Production costs \u00a0
0
10 \u00a0
Sales and marketing costs \u00a0
138 \u00a0
138 \u00a0
Research and development costs \u00a0
0
24 \u00a0
Administrative costs \u00a0
0
9
Total amortization \u00a0
138 \u00a0
181 \u00a0
PROPERTY, PLANT AND EQUIPMENT \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Property, plant and equipment \u00a0
616 \u00a0
508 \u00a0
Total depreciation \u00a0
616 \u00a0
508 \u00a0
Classi\ufb01cation of depreciation:
Production costs \u00a0
130 \u00a0
144 \u00a0
Sales and marketing costs \u00a0
37 \u00a0
107 \u00a0
Research and development costs \u00a0
399 \u00a0
158 \u00a0
Administrative costs \u00a0
50 \u00a0
99 \u00a0
Total depreciation \u00a0
616 \u00a0
508 \u00a0
RIGHT-OF-USE ASSETS \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Right-of-use assets \u00a0
1,754 \u00a0
1,692 \u00a0
Total depreciation \u00a0
1,754 \u00a0
1,692 \u00a0
Classi\ufb01cation of depreciation:
Administrative costs \u00a0
1,754 \u00a0
1,692 \u00a0
Total depreciation \u00a0
1,754 \u00a0
1,692 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1806": { "value": "
7. Auditor Fee \u00a0
BREAKDOWN OF FEES \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Statutory audit \u00a0
887 \u00a0
718 \u00a0
Tax services \u00a0
20 \u00a0
267 \u00a0
Other assurance engagements \u00a0
50 \u00a0
30 \u00a0
Other services \u00a0
212 \u00a0
189 \u00a0
Total \u00a0
1,169 \u00a0
1,204 \u00a0
In 2025, the fee for other services provided to the Group by Deloitte Statsautoriseret \u00a0
Revisionspartnerselskab amounted to DKK 0.2m (DKK 0.2m), mainly relating to fees for \u00a0
review of the Company's Interim reports. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1809": { "value": "
8. Financial Income and Expenses \u00a0
FINANCIAL INCOME \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Interest income from bank \u00a0
511 \u00a0
1,643 \u00a0
Interest income from \ufb01nancial assets measured at amor-
tized cost \u00a0
511 \u00a0
1,643 \u00a0
Net foreign exchange gains \u00a0
0
900 \u00a0
Total \ufb01nancial income \u00a0
511 \u00a0
2,543 \u00a0
FINANCIAL EXPENSES \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Interest expenses, lease liabilies \u00a0
567 \u00a0
453 \u00a0
Interest expenses on \ufb01nancial liabilities measured at
amortized cost \u00a0
567 \u00a0
453 \u00a0
Unrealized foreign exchange loss \u00a0
1,089 \u00a0
-
Realized foreign exchange loss \u00a0
193 \u00a0
-
Other \ufb01nancial expenses \u00a0
205 \u00a0
381 \u00a0
Total \ufb01nancial expenses \u00a0
2,054 \u00a0
834 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1816": { "value": "
9. Taxes \u00a0
INCOME TAX FOR THE YEAR \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Current tax \u00a0
(5,520) \u00a0
(5,500) \u00a0
Total tax expense for the year \u00a0
(5,520) \u00a0
(5,500) \u00a0
Tax for the year is included in: \u00a0
Tax on result for the year \u00a0
(5,520) \u00a0
(5,500) \u00a0
Tax in other comprehensive income \u00a0
-
-
Total tax expense for the year \u00a0
(5,520) \u00a0
(5,500) \u00a0
Reconciliation of e\ufb00ective tax rate \u00a0
2025 \u00a0
%
2024 \u00a0
%
Tax at the Danish tax rate of 22%: \u00a0
(19,280) \u00a0
22% \u00a0
(16,224) \u00a0
22% \u00a0
Tax e\ufb00ects of: \u00a0
Non-deductible expenses \u00a0
995 \u00a0
(1%) \u00a0
1,310 \u00a0
(2%) \u00a0
Share-based remuneration \u00a0
(136) \u00a0
0% \u00a0
(153) \u00a0
0% \u00a0
Deduction for research and development \u00a0
(916) \u00a0
1% \u00a0
(593) \u00a0
1% \u00a0
Change in valuation of deferred tax assets \u00a0
10,292 \u00a0
(12%) \u00a0
11,053 \u00a0
(15%) \u00a0
Prior-year tax adjustments \u00a0
3,525 \u00a0
(4%) \u00a0
(893) \u00a0
1% \u00a0
Total tax expense for the year \u00a0
(5,520) \u00a0
6% \u00a0
(5,500) \u00a0
7% \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1817": { "value": "
9. Taxes \u00a0
INCOME TAX FOR THE YEAR \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Current tax \u00a0
(5,520) \u00a0
(5,500) \u00a0
Total tax expense for the year \u00a0
(5,520) \u00a0
(5,500) \u00a0
Tax for the year is included in: \u00a0
Tax on result for the year \u00a0
(5,520) \u00a0
(5,500) \u00a0
Tax in other comprehensive income \u00a0
-
-
Total tax expense for the year \u00a0
(5,520) \u00a0
(5,500) \u00a0
Reconciliation of e\ufb00ective tax rate \u00a0
2025 \u00a0
%
2024 \u00a0
%
Tax at the Danish tax rate of 22%: \u00a0
(19,280) \u00a0
22% \u00a0
(16,224) \u00a0
22% \u00a0
Tax e\ufb00ects of: \u00a0
Non-deductible expenses \u00a0
995 \u00a0
(1%) \u00a0
1,310 \u00a0
(2%) \u00a0
Share-based remuneration \u00a0
(136) \u00a0
0% \u00a0
(153) \u00a0
0% \u00a0
Deduction for research and development \u00a0
(916) \u00a0
1% \u00a0
(593) \u00a0
1% \u00a0
Change in valuation of deferred tax assets \u00a0
10,292 \u00a0
(12%) \u00a0
11,053 \u00a0
(15%) \u00a0
Prior-year tax adjustments \u00a0
3,525 \u00a0
(4%) \u00a0
(893) \u00a0
1% \u00a0
Total tax expense for the year \u00a0
(5,520) \u00a0
6% \u00a0
(5,500) \u00a0
7% \u00a0
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 have \u00a0
not been recognized on the balance sheet, cf. Note 1. The tax asset is of inde\ufb01nite duration. \u00a0
The gross value of the tax asset prior to the valuation allowance was DKK 116.1 million as of \u00a0
December 31, 2025 (DKK 105.1 million). \u00a0
Tax receivable represent refunds anticipated within the next twelve months for payments in \u00a0
excess of previous US federal tax liabilities and tax credits held by its Danish entities associated \u00a0
with the Company\u2019s investment in research and development. \u00a0
BioPorto A/S receives a refundable tax credit for research and development activities which \u00a0
is recognized in the consolidated \ufb01nancial statements. \u00a0
DEFERRED TAX ASSETS NOT \u00a0
Balance at \u00a0
Prior-year \u00a0
Current-year \u00a0
Balance at \u00a0
RECOGNIZED \u00a0
January 1 \u00a0
adjustments \u00a0
movements \u00a0
December 31 \u00a0
DKK THOUSAND \u00a0
Intangible assets \u00a0
936 \u00a0
31 \u00a0
-
967 \u00a0
Property, plant and equipment \u00a0
1,343 \u00a0
122 \u00a0
-
1,465 \u00a0
Right-of-use assets \u00a0
(1,447) \u00a0
386 \u00a0
-
(1,061) \u00a0
Current assets \u00a0
151 \u00a0
-
146 \u00a0
(5) \u00a0
Leasing liabilities \u00a0
1,465 \u00a0
-
(338) \u00a0
1,127 \u00a0
Warrants \u00a0
3,225 \u00a0
(755) \u00a0
(140) \u00a0
2,330 \u00a0
Tax loss carried forward \u00a0
105,124 \u00a0
(2,219) \u00a0
13,211 \u00a0
116,116 \u00a0
Total temporary di\ufb00erences \u00a0
110,797 \u00a0
(2,974) \u00a0
13,267 \u00a0
121,090 \u00a0
Deferred tax assets not recognised in the \u00a0
(110,797) \u00a0
(551) \u00a0
(9,742) \u00a0
(121,090) \u00a0
balance sheet \u00a0
Deferred tax assets/(tax liabilities) \u00a0
-
(3,525) \u00a0
3,525 \u00a0
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1812": { "value": "
FINANCIAL INCOME \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Interest income from bank \u00a0
511 \u00a0
1,643 \u00a0
Interest income from \ufb01nancial assets measured at amor-
tized cost \u00a0
511 \u00a0
1,643 \u00a0
Net foreign exchange gains \u00a0
0
900 \u00a0
Total \ufb01nancial income \u00a0
511 \u00a0
2,543 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1811": { "value": "
FINANCIAL INCOME \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Interest income from bank \u00a0
511 \u00a0
1,643 \u00a0
Interest income from \ufb01nancial assets measured at amor-
tized cost \u00a0
511 \u00a0
1,643 \u00a0
Net foreign exchange gains \u00a0
0
900 \u00a0
Total \ufb01nancial income \u00a0
511 \u00a0
2,543 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1815": { "value": "
FINANCIAL EXPENSES \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Interest expenses, lease liabilies \u00a0
567 \u00a0
453 \u00a0
Interest expenses on \ufb01nancial liabilities measured at
amortized cost \u00a0
567 \u00a0
453 \u00a0
Unrealized foreign exchange loss \u00a0
1,089 \u00a0
-
Realized foreign exchange loss \u00a0
193 \u00a0
-
Other \ufb01nancial expenses \u00a0
205 \u00a0
381 \u00a0
Total \ufb01nancial expenses \u00a0
2,054 \u00a0
834 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1814": { "value": "
FINANCIAL EXPENSES \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Interest expenses, lease liabilies \u00a0
567 \u00a0
453 \u00a0
Interest expenses on \ufb01nancial liabilities measured at
amortized cost \u00a0
567 \u00a0
453 \u00a0
Unrealized foreign exchange loss \u00a0
1,089 \u00a0
-
Realized foreign exchange loss \u00a0
193 \u00a0
-
Other \ufb01nancial expenses \u00a0
205 \u00a0
381 \u00a0
Total \ufb01nancial expenses \u00a0
2,054 \u00a0
834 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1826": { "value": "
10. Earnings/(Loss) Per Share \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Earnings/(Loss) for the period \u00a0
(82,117) \u00a0
(68,243) \u00a0
BioPorto Group's share of loss \u00a0
(82,117) \u00a0
(68,243) \u00a0
Weighted average number of shares (in thousand) \u00a0
537,523 \u00a0
405,763 \u00a0
Earnings/(Loss) per share (EPS) basic and diluted, DKK \u00a0
(0.15) \u00a0
(0.17) \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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1818": { "value": "
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 have \u00a0
not been recognized on the balance sheet, cf. Note 1. The tax asset is of inde\ufb01nite duration. \u00a0
The gross value of the tax asset prior to the valuation allowance was DKK 116.1 million as of \u00a0
December 31, 2025 (DKK 105.1 million). \u00a0
Tax receivable represent refunds anticipated within the next twelve months for payments in \u00a0
excess of previous US federal tax liabilities and tax credits held by its Danish entities associated \u00a0
with the Company\u2019s investment in research and development. \u00a0
BioPorto A/S receives a refundable tax credit for research and development activities which \u00a0
is recognized in the consolidated \ufb01nancial statements. \u00a0
DEFERRED TAX ASSETS NOT \u00a0
Balance at \u00a0
Prior-year \u00a0
Current-year \u00a0
Balance at \u00a0
RECOGNIZED \u00a0
January 1 \u00a0
adjustments \u00a0
movements \u00a0
December 31 \u00a0
DKK THOUSAND \u00a0
Intangible assets \u00a0
936 \u00a0
31 \u00a0
-
967 \u00a0
Property, plant and equipment \u00a0
1,343 \u00a0
122 \u00a0
-
1,465 \u00a0
Right-of-use assets \u00a0
(1,447) \u00a0
386 \u00a0
-
(1,061) \u00a0
Current assets \u00a0
151 \u00a0
-
146 \u00a0
(5) \u00a0
Leasing liabilities \u00a0
1,465 \u00a0
-
(338) \u00a0
1,127 \u00a0
Warrants \u00a0
3,225 \u00a0
(755) \u00a0
(140) \u00a0
2,330 \u00a0
Tax loss carried forward \u00a0
105,124 \u00a0
(2,219) \u00a0
13,211 \u00a0
116,116 \u00a0
Total temporary di\ufb00erences \u00a0
110,797 \u00a0
(2,974) \u00a0
13,267 \u00a0
121,090 \u00a0
Deferred tax assets not recognised in the \u00a0
(110,797) \u00a0
(551) \u00a0
(9,742) \u00a0
(121,090) \u00a0
balance sheet \u00a0
Deferred tax assets/(tax liabilities) \u00a0
-
(3,525) \u00a0
3,525 \u00a0
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1829": { "value": "
11. Rights and Software \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Cost at January 1 \u00a0
3,069 \u00a0
3,069 \u00a0
Additions during the period \u00a0
-
-
Cost at end of period \u00a0
3,069 \u00a0
3,069 \u00a0
Accumulated amortization at January 1 \u00a0
2,793 \u00a0
2,612 \u00a0
Amortization expense during the period \u00a0
138 \u00a0
181 \u00a0
Accumulated amortization at end of period \u00a0
2,931 \u00a0
2,793 \u00a0
Carrying amount at end of period \u00a0
138 \u00a0
276 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1831": { "value": "
12. Property, Plant and Equipment \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Cost at January 1 \u00a0
7,862 \u00a0
6,091 \u00a0
Additions during the period \u00a0
-
1,718 \u00a0
Currency adjustments \u00a0
(105) \u00a0
53 \u00a0
Cost at end of period \u00a0
7,757 \u00a0
7,862 \u00a0
Accumulated depreciation at January 1 \u00a0
5,726 \u00a0
5,172 \u00a0
Depreciation expense during the period \u00a0
616 \u00a0
508 \u00a0
Currency adjustments \u00a0
(105) \u00a0
46 \u00a0
Accumulated depreciation at end of period \u00a0
6,237 \u00a0
5,726 \u00a0
Carrying amount at end of period \u00a0
1,520 \u00a0
2,136 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1833": { "value": "
13. Leases \u00a0
RIGHT-OF-USE ASSETS (PROPERTY) \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Cost at January 1 \u00a0
16,126 \u00a0
9,109 \u00a0
Remeasurements \u00a0
-
7,017 \u00a0
Cost at end of period \u00a0
16,126 \u00a0
16,126 \u00a0
Accumulated depreciation at January 1 \u00a0
9,547 \u00a0
7,855 \u00a0
Depreciation expense during the period \u00a0
1,754 \u00a0
1,692 \u00a0
Accumulated depreciation at end of period \u00a0
11,301 \u00a0
9,547 \u00a0
Carrying amount at end of period \u00a0
4,825 \u00a0
6,579 \u00a0
LEASE LIABILITIES \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Current \u00a0
3,471 \u00a0
3,344 \u00a0
Non-current \u00a0
4,049 \u00a0
7,846 \u00a0
Lease liability end of period \u00a0
7,520 \u00a0
11,190 \u00a0
LEASE LIABILITIES \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Less than 1 year \u00a0
3,471 \u00a0
3,344 \u00a0
Between 1 and 5 years \u00a0
4,049 \u00a0
7,846 \u00a0
More than 5 years \u00a0
-
-
Total \u00a0
7,520 \u00a0
11,190 \u00a0
AMOUNTS RECOGNIZED IN CONDENSED \u00a0
CONSOLIDATED STATEMENTS OF PROFIT OR \u00a0
LOSS \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Depreciation charge of right-of-use assets \u00a0
1,754 \u00a0
1,692 \u00a0
Interest expense (included in \ufb01nancial expenses) \u00a0
567 \u00a0
453 \u00a0
Expense related to short-term leases \u00a0
-
-
Total \u00a0
2,321 \u00a0
2,145 \u00a0
LEASE LIABILITIES \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Lease liabilities at January 1 \u00a0
11,190 \u00a0
7,250 \u00a0
New or modi\ufb01cations to lease liabilities \u00a0
-
7,017 \u00a0
Repayments \u00a0
(3,798) \u00a0
(3,734) \u00a0
Cancellation of lease liabilities \u00a0
-
-
Interest Expense \u00a0
567 \u00a0
453 \u00a0
Currency adjustments \u00a0
(439) \u00a0
204 \u00a0
Lease liabilities end of period \u00a0
7,520 \u00a0
11,190 \u00a0
Lease liabilities
Cash e\ufb00ect during the year \u00a0
3,798 \u00a0
3,734 \u00a0
Lease liabilities
Non-cash e\ufb00ect during the year \u00a0
(128) \u00a0
(7,674) \u00a0
The Company executed a sublease agreement of its o\ufb03ce space in Needham, MA, USA in \u00a0
November 2023 to reduce its cash infrastructure costs. The estimated savings is DKK 4.3 \u00a0
million over the next two years and four months. As a result of the sublease, the Company \u00a0
has a Lease Receivable Long-Term and Lease Receivable Short Term assets as of December \u00a0
31, 2025. During the fourth quarter 2024, the Company remeasured its existing Hellerup \u00a0
o\ufb03ce lease for the lease extension regarding continued use of the space through the end \u00a0
of September 2028. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1839": { "value": "
14. Inventories \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Raw materials \u00a0
6,331 \u00a0
3,330 \u00a0
Work in Progress \u00a0
53 \u00a0
-
Finished goods \u00a0
3,814 \u00a0
1,879 \u00a0
Write-down \u00a0
(896) \u00a0
(622) \u00a0
Inventories \u00a0
9,249 \u00a0
4,640 \u00a0
(Recovery)/write-down recognized in the period \u00a0
274 \u00a0
11 \u00a0
Cost of materials included in production costs \u00a0
4,377 \u00a0
3,329 \u00a0
Inventories has been written down to the extent it is estimated that the product group \u00a0
will not contribute substantially to the Company's future revenue. Inventories with no \u00a0
movement the last year are written o\ufb00 and recognized in Production costs. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1842": { "value": "
15. Receivables \u00a0
For receivables that mature within one year after the end of the \ufb01nancial year, the nominal \u00a0
value is considered to correspond to the fair value. \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Trade receivables \u00a0
9,484 \u00a0
8,251 \u00a0
Other receivables \u00a0
1,165 \u00a0
1,368 \u00a0
Prepayments \u00a0
2,292 \u00a0
2,448 \u00a0
Write-down for bad debt \u00a0
(47) \u00a0
(64) \u00a0
Total receivables \u00a0
12,894 \u00a0
12,003 \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
AS OF DECEMBER 31, 2025 \u00a0
Expected credit \u00a0
Trade \u00a0
Expected \u00a0
DKK thousand \u00a0
loss rate \u00a0
receivables \u00a0
loss \u00a0
Total \u00a0
Not due \u00a0
0.1% \u00a0
6,437 \u00a0
7
6,430 \u00a0
1 - 30 days overdue \u00a0
0.0% \u00a0
2,297 \u00a0
1
2,296 \u00a0
31 - 60 days overdue \u00a0
0.3% \u00a0
118 \u00a0
-
118 \u00a0
61 - 90 days overdue \u00a0
0.0% \u00a0
-
-
-
More than 90 days overdue \u00a0
6.1% \u00a0
632 \u00a0
38 \u00a0
594 \u00a0
As of December 31, 2025 \u00a0
9,484 \u00a0
47 \u00a0
9,437 \u00a0
AS OF DECEMBER 31, 2024 \u00a0
Expected credit \u00a0
Trade \u00a0
Expected \u00a0
DKK thousand \u00a0
loss rate \u00a0
receivables \u00a0
loss \u00a0
Total \u00a0
Not due \u00a0
0.4% \u00a0
7,347 \u00a0
27 \u00a0
7,320 \u00a0
1 - 30 days overdue \u00a0
0.1% \u00a0
686 \u00a0
1
685 \u00a0
31 - 60 days overdue \u00a0
1.6% \u00a0
123 \u00a0
2
121 \u00a0
61 - 90 days overdue \u00a0
0.0% \u00a0
-
-
-
More than 90 days overdue \u00a0
35.8% \u00a0
95 \u00a0
34 \u00a0
61 \u00a0
As of December 31, 2024 \u00a0
8,251 \u00a0
64 \u00a0
8,187 \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
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Trade receivables, net \u00a0
9,437 \u00a0
8,187 \u00a0
Other receivables \u00a0
1,165 \u00a0
1,368 \u00a0
Lease receivable - Short term \u00a0
1,125 \u00a0
1,200 \u00a0
Lease receivable - Long term \u00a0
393 \u00a0
1,707 \u00a0
Deposits \u00a0
1,348 \u00a0
1,387 \u00a0
Cash and cash equivalents \u00a0
54,893 \u00a0
59,664 \u00a0
Financial assets at amortized costs \u00a0
68,361 \u00a0
73,513 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1846": { "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
AS OF DECEMBER 31, 2025 \u00a0
Expected credit \u00a0
Trade \u00a0
Expected \u00a0
DKK thousand \u00a0
loss rate \u00a0
receivables \u00a0
loss \u00a0
Total \u00a0
Not due \u00a0
0.1% \u00a0
6,437 \u00a0
7
6,430 \u00a0
1 - 30 days overdue \u00a0
0.0% \u00a0
2,297 \u00a0
1
2,296 \u00a0
31 - 60 days overdue \u00a0
0.3% \u00a0
118 \u00a0
-
118 \u00a0
61 - 90 days overdue \u00a0
0.0% \u00a0
-
-
-
More than 90 days overdue \u00a0
6.1% \u00a0
632 \u00a0
38 \u00a0
594 \u00a0
As of December 31, 2025 \u00a0
9,484 \u00a0
47 \u00a0
9,437 \u00a0
AS OF DECEMBER 31, 2024 \u00a0
Expected credit \u00a0
Trade \u00a0
Expected \u00a0
DKK thousand \u00a0
loss rate \u00a0
receivables \u00a0
loss \u00a0
Total \u00a0
Not due \u00a0
0.4% \u00a0
7,347 \u00a0
27 \u00a0
7,320 \u00a0
1 - 30 days overdue \u00a0
0.1% \u00a0
686 \u00a0
1
685 \u00a0
31 - 60 days overdue \u00a0
1.6% \u00a0
123 \u00a0
2
121 \u00a0
61 - 90 days overdue \u00a0
0.0% \u00a0
-
-
-
More than 90 days overdue \u00a0
35.8% \u00a0
95 \u00a0
34 \u00a0
61 \u00a0
As of December 31, 2024 \u00a0
8,251 \u00a0
64 \u00a0
8,187 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1851": { "value": "
16. Other Accrued Liabilities \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Accrued incentive compensation \u00a0
3,343 \u00a0
3,290 \u00a0
Accrued vacation \u00a0
1,437 \u00a0
1,599 \u00a0
Accrued severence costs \u00a0
3,420 \u00a0
0
Accrued expenses - Other \u00a0
432 \u00a0
829 \u00a0
Total Other Accrued Liabilities \u00a0
8,632 \u00a0
5,718 \u00a0
* A reclassi\ufb01cation of DKK 5.620 million has been made in the 2024 numbers from Other Accrued Liabilities to
Trade Payable to ensure correct presentation. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1854": { "value": "
17. Share Capital \u00a0
As of December 31, 2025, the share capital consists of 495,108,887 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. The company raised in 2025 of DKK thousand 76,855 \u00a0
less issuance cost of DKK thousand 1,118 for net proceeds of DKK thousand 75,737. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1855": { "value": "
18. Financial Risks and Financial Instruments \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
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Trade receivables, net \u00a0
9,437 \u00a0
8,187 \u00a0
Other receivables \u00a0
1,165 \u00a0
1,368 \u00a0
Lease receivable - Short term \u00a0
1,125 \u00a0
1,200 \u00a0
Lease receivable - Long term \u00a0
393 \u00a0
1,707 \u00a0
Deposits \u00a0
1,348 \u00a0
1,387 \u00a0
Cash and cash equivalents \u00a0
54,893 \u00a0
59,664 \u00a0
Financial assets at amortized costs \u00a0
68,361 \u00a0
73,513 \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
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Lease liabilities \u00a0
7,520 \u00a0
11,190 \u00a0
Trade payables \u00a0
14,021 \u00a0
11,326 \u00a0
Financial liabilities at amortized costs \u00a0
21,541 \u00a0
22,516 \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 payroll \u00a0
denominated in currencies other than Danish kroner. The Group is subjected to transaction \u00a0
risk related to sales and purchases in foreign currencies, and translation risk when translating \u00a0
foreign entities into the Group\u2019s presentation currency. \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
Foreign exchange sensitivity \u00a0
A sensitivity analysis demonstrates the e\ufb00ect on net pro\ufb01t and other comprehensive income \u00a0
of a 5% \ufb02uctuation in the DKK/USD exchange rate at December 31, 2025, re\ufb02ecting BioPorto\u2019s \u00a0
exposure on that date. The analysis encompasses the impact on the Group\u2019s cash balances, \u00a0
trade receivables, prepayments, trade payables, and accrued liabilities. It is based on the \u00a0
assumption that the exchange rate shift takes place on the reporting date, with all other \u00a0
factors held constant. A increase of 5% in exchange rate would have impact of DKK 1.1 million, \u00a0
while a derease in exchange rate would have the opposite e\ufb00ect. \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Trade receivables \u00a0
USD \u00a0
19% \u00a0
30% \u00a0
EUR \u00a0
80% \u00a0
68% \u00a0
Other \u00a0
1% \u00a0
2% \u00a0
Cash and cash equivalents \u00a0
DKK \u00a0
84% \u00a0
93% \u00a0
USD \u00a0
14% \u00a0
6% \u00a0
EUR \u00a0
2% \u00a0
1% \u00a0
Trade payables \u00a0
DKK \u00a0
15% \u00a0
53% \u00a0
USD \u00a0
80% \u00a0
29% \u00a0
EUR \u00a0
5% \u00a0
17% \u00a0
Other \u00a0
0% \u00a0
1% \u00a0
Revenue \u00a0
DKK \u00a0
1% \u00a0
1% \u00a0
USD \u00a0
46% \u00a0
41% \u00a0
EUR \u00a0
53% \u00a0
58% \u00a0
Interest rate risk \u00a0
The Group\u2019s exposure to interest rate risk is considered to be limited. Substantially all of the \u00a0
Group\u2019s assets consisted of bank deposits. \u00a0
Credit Risk \u00a0
The \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 (Cf. Note 15). An estimated loss percentage is calculated based on historical \u00a0
credit losses and speci\ufb01c customer circumstances. Trade receivables are written o\ufb00 when \u00a0
there is no 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 cash \u00a0
forecasts, monitoring the development of the cash position and operating cash requirements. \u00a0
Any potential cash shortfalls are evaluated for raising capital to ensure strategic plans are met \u00a0
and debt/equity could be a potential source of cash under the right facts and circumstances. \u00a0
BioPorto\u2019s cash and cash equivalents totaled DKK 54.9 million and DKK 59,7million as of December \u00a0
31, 2025 and December 31, 2024, respectively, The Company\u2019s current liabilities are due within \u00a0
12 months from the reporting date (in this case December 31, 2025). The only long-term liability \u00a0
of the Company is its lease obligation. See Note 13 for further information on when this liability \u00a0
is due. The liquidity is su\ufb03cient to support operations for the year 2026. \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 structure \u00a0
properly serves the interests of the Group and its shareholders. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1856": { "value": "
18. Financial Risks and Financial Instruments \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
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Trade receivables, net \u00a0
9,437 \u00a0
8,187 \u00a0
Other receivables \u00a0
1,165 \u00a0
1,368 \u00a0
Lease receivable - Short term \u00a0
1,125 \u00a0
1,200 \u00a0
Lease receivable - Long term \u00a0
393 \u00a0
1,707 \u00a0
Deposits \u00a0
1,348 \u00a0
1,387 \u00a0
Cash and cash equivalents \u00a0
54,893 \u00a0
59,664 \u00a0
Financial assets at amortized costs \u00a0
68,361 \u00a0
73,513 \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
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Lease liabilities \u00a0
7,520 \u00a0
11,190 \u00a0
Trade payables \u00a0
14,021 \u00a0
11,326 \u00a0
Financial liabilities at amortized costs \u00a0
21,541 \u00a0
22,516 \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 payroll \u00a0
denominated in currencies other than Danish kroner. The Group is subjected to transaction \u00a0
risk related to sales and purchases in foreign currencies, and translation risk when translating \u00a0
foreign entities into the Group\u2019s presentation currency. \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
Foreign exchange sensitivity \u00a0
A sensitivity analysis demonstrates the e\ufb00ect on net pro\ufb01t and other comprehensive income \u00a0
of a 5% \ufb02uctuation in the DKK/USD exchange rate at December 31, 2025, re\ufb02ecting BioPorto\u2019s \u00a0
exposure on that date. The analysis encompasses the impact on the Group\u2019s cash balances, \u00a0
trade receivables, prepayments, trade payables, and accrued liabilities. It is based on the \u00a0
assumption that the exchange rate shift takes place on the reporting date, with all other \u00a0
factors held constant. A increase of 5% in exchange rate would have impact of DKK 1.1 million, \u00a0
while a derease in exchange rate would have the opposite e\ufb00ect. \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Trade receivables \u00a0
USD \u00a0
19% \u00a0
30% \u00a0
EUR \u00a0
80% \u00a0
68% \u00a0
Other \u00a0
1% \u00a0
2% \u00a0
Cash and cash equivalents \u00a0
DKK \u00a0
84% \u00a0
93% \u00a0
USD \u00a0
14% \u00a0
6% \u00a0
EUR \u00a0
2% \u00a0
1% \u00a0
Trade payables \u00a0
DKK \u00a0
15% \u00a0
53% \u00a0
USD \u00a0
80% \u00a0
29% \u00a0
EUR \u00a0
5% \u00a0
17% \u00a0
Other \u00a0
0% \u00a0
1% \u00a0
Revenue \u00a0
DKK \u00a0
1% \u00a0
1% \u00a0
USD \u00a0
46% \u00a0
41% \u00a0
EUR \u00a0
53% \u00a0
58% \u00a0
Interest rate risk \u00a0
The Group\u2019s exposure to interest rate risk is considered to be limited. Substantially all of the \u00a0
Group\u2019s assets consisted of bank deposits. \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 cash \u00a0
forecasts, monitoring the development of the cash position and operating cash requirements. \u00a0
Any potential cash shortfalls are evaluated for raising capital to ensure strategic plans are met \u00a0
and debt/equity could be a potential source of cash under the right facts and circumstances. \u00a0
BioPorto\u2019s cash and cash equivalents totaled DKK 54.9 million and DKK 59,7million as of December \u00a0
31, 2025 and December 31, 2024, respectively, The Company\u2019s current liabilities are due within \u00a0
12 months from the reporting date (in this case December 31, 2025). The only long-term liability \u00a0
of the Company is its lease obligation. See Note 13 for further information on when this liability \u00a0
is due. The liquidity is su\ufb03cient to support operations for the year 2026. \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 structure \u00a0
properly serves the interests of the Group and its shareholders. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1864": { "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
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Lease liabilities \u00a0
7,520 \u00a0
11,190 \u00a0
Trade payables \u00a0
14,021 \u00a0
11,326 \u00a0
Financial liabilities at amortized costs \u00a0
21,541 \u00a0
22,516 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1865": { "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
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Lease liabilities \u00a0
7,520 \u00a0
11,190 \u00a0
Trade payables \u00a0
14,021 \u00a0
11,326 \u00a0
Financial liabilities at amortized costs \u00a0
21,541 \u00a0
22,516 \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1872": { "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 payroll \u00a0
denominated in currencies other than Danish kroner. The Group is subjected to transaction \u00a0
risk related to sales and purchases in foreign currencies, and translation risk when translating \u00a0
foreign entities into the Group\u2019s presentation currency. \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
Foreign exchange sensitivity \u00a0
A sensitivity analysis demonstrates the e\ufb00ect on net pro\ufb01t and other comprehensive income \u00a0
of a 5% \ufb02uctuation in the DKK/USD exchange rate at December 31, 2025, re\ufb02ecting BioPorto\u2019s \u00a0
exposure on that date. The analysis encompasses the impact on the Group\u2019s cash balances, \u00a0
trade receivables, prepayments, trade payables, and accrued liabilities. It is based on the \u00a0
assumption that the exchange rate shift takes place on the reporting date, with all other \u00a0
factors held constant. A increase of 5% in exchange rate would have impact of DKK 1.1 million, \u00a0
while a derease in exchange rate would have the opposite e\ufb00ect. \u00a0
2025 \u00a0
2024 \u00a0
DKK THOUSAND \u00a0
Jan 1-Dec 31 \u00a0
Jan 1-Dec 31 \u00a0
Trade receivables \u00a0
USD \u00a0
19% \u00a0
30% \u00a0
EUR \u00a0
80% \u00a0
68% \u00a0
Other \u00a0
1% \u00a0
2% \u00a0
Cash and cash equivalents \u00a0
DKK \u00a0
84% \u00a0
93% \u00a0
USD \u00a0
14% \u00a0
6% \u00a0
EUR \u00a0
2% \u00a0
1% \u00a0
Trade payables \u00a0
DKK \u00a0
15% \u00a0
53% \u00a0
USD \u00a0
80% \u00a0
29% \u00a0
EUR \u00a0
5% \u00a0
17% \u00a0
Other \u00a0
0% \u00a0
1% \u00a0
Revenue \u00a0
DKK \u00a0
1% \u00a0
1% \u00a0
USD \u00a0
46% \u00a0
41% \u00a0
EUR \u00a0
53% \u00a0
58% \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1881": { "value": "
Interest rate risk \u00a0
The Group\u2019s exposure to interest rate risk is considered to be limited. Substantially all of the \u00a0
Group\u2019s assets consisted of bank deposits. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1890": { "value": "
19. Commitments and Contingencies \u00a0
The Company has a de\ufb01ned contribution 401(k) plan established for its US-based employees \u00a0
whereby it makes a non-elective safe harbor contribution of 3% of eligible compensation. \u00a0
Contribution expenses totaled DKK 0.5 million for the year ended December 31, 2025 (DKK \u00a0
0.5 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 money \u00a0
penalties, injunctions, and criminal prosecution. \u00a0
From time-to-time the Company may become involved in legal proceedings or may be subject \u00a0
to claims arising in the ordinary course of its business. Although the results of litigation \u00a0
and claims cannot be predicted with certainty, the Company currently believes that the \u00a0
\ufb01nal outcome of these ordinary course matters will not have a material adverse e\ufb00ect on \u00a0
its business, operating results, \ufb01nancial condition or cash \ufb02ows. Regardless of the outcome, \u00a0
litigation can have an adverse impact on the Company because of defense and settlement \u00a0
costs, diversion of management resources, and other factors. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1884": { "value": "
Credit Risk \u00a0
The \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 (Cf. Note 15). An estimated loss percentage is calculated based on historical \u00a0
credit losses and speci\ufb01c customer circumstances. Trade receivables are written o\ufb00 when \u00a0
there is no reasonable expectation of recovery. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1887": { "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 cash \u00a0
forecasts, monitoring the development of the cash position and operating cash requirements. \u00a0
Any potential cash shortfalls are evaluated for raising capital to ensure strategic plans are met \u00a0
and debt/equity could be a potential source of cash under the right facts and circumstances. \u00a0
BioPorto\u2019s cash and cash equivalents totaled DKK 54.9 million and DKK 59,7million as of December \u00a0
31, 2025 and December 31, 2024, respectively, The Company\u2019s current liabilities are due within \u00a0
12 months from the reporting date (in this case December 31, 2025). The only long-term liability \u00a0
of the Company is its lease obligation. See Note 13 for further information on when this liability \u00a0
is due. The liquidity is su\ufb03cient to support operations for the year 2026. \u00a0
Free funds are placed in bank deposits to maintain \ufb02exibility. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1892": { "value": "
20. Related Parties \u00a0
BioPorto Group has no related parties with control over the Group and no related parties with signi\ufb01cant in\ufb02uence other than key management \u00a0
personnel - mainly in the form of the Board of Directors and Executive Management. \u00a0
Board of Directors and Executive Management \u00a0
\u2022
Jens Due Olsen, Chairman of the Board Of Directors (e\ufb00ective April 11, 2025) \u00a0
\u2022
Henrik Juuel, Chairman of the Board of Directors (e\ufb00ective January 31, 2025, resigned e\ufb00ective \u00a0
April 11, 2025), Vice-Chairman of the Board of Directors (e\ufb00ective April 11, 2025) \u00a0
\u2022
Donna Haire (e\ufb00ective April 11, 2025) \u00a0
\u2022
Mats Thor\u00e9n, Board Member \u00a0
\u2022
John McDonough, Chairman of the Board of Directors \u00a0
(resigned e\ufb00ective January 31, 2025) \u00a0
\u2022
Don Hardison, Vice-Chairman of the Board of Directors (resigned e\ufb00ective April 11, 2025) \u00a0
\u2022
Dr. Michael Singer, Board Member (resigned e\ufb00ective April 11, 2025) \u00a0
\u2022
Ninfa Saunders, Board Member (resigned e\ufb00ective April 11, 2025) \u00a0
\u2022
Carsten Buhl, Chief Executive O\ufb03cer (e\ufb00ective September 1, 2025) \u00a0
\u2022
Niels H\u00f8y Nielsen, Chief Financial O\ufb03cer \u00a0
\u2022
Gry Husby Larsen, Chief Legal O\ufb03cer \u00a0
\u2022
Peter M\u00f8rch Eriksen, Chief Executive O\ufb03cer (resigned e\ufb00ective August 31, 2025) \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 2025 were as follows: \u00a0
\u2022
Ordinary management remuneration, Cf. Note 4. \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, the equivalent of DKKt 131 under a consulting agreement. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1897": { "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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1899": { "value": "
Related Party Transactions \u00a0
The related party transactions during 2025 were as follows: \u00a0
\u2022
Ordinary management remuneration, Cf. Note 4. \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, the equivalent of DKKt 131 under a consulting agreement. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1904": { "value": "
The Board of Directors and Executive Management \u00a0
have today considered and approved the Annual \u00a0
Report of BioPorto Group and BioProto A/S for the \u00a0
period January 1 to December 31, 2025. \u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1905": { "value": "BioPorto is an in vitro diagnostics company \u00a0 focused on saving lives and improving the \u00a0 quality of life with actionable biomarkers \u2013 tools \u00a0 designed to help clinicians make changes in \u00a0 patient management. \u00a0", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1913": { "value": "Tuborg Havnevej 15, ground \ufb02oor \u00a0 DK-2900 Hellerup \u00a0", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1910": { "value": "Denmark \u00a0", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1911": { "value": "Denmark \u00a0", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact1912": { "value": "Denmark \u00a0", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5299004SWFL5JAN4W830", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }