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"scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f8370": { "value": "62312000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f8385": { "value": "7009000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f8393": { "value": "-69956000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f8423": { "value": "9234000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "f8431": { "value": "2225000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00", "unit": "iso4217:DKK" } }, "s10_notes__7__90-1": { "value": "Note 1 - Accounting policies\u00a7 Accounting Policies Classes of revenues cBrain's revenue comprises Software and Services. Software Software comprises software subscription and -licenses, software-as-a-service (SaaS), customization and configuration as well as maintenance, operation, and support. Services Services include the sale of consultancy services, education, and training. Services revenue represents fees earned from consulting and education services. Revenue recognition When a sales agreement includes multiple performance obligations, the total sales value of the agreement is allocated proportionately to the individual performance obligations identified within the agreement. When the contract cannot be separated into distinct performance obligations, the entire contract is recognized linearly over the contract period. Revenue is recognized by cBrain using the five-step model in IFRS 15 and is recognized when control over the individual identifiable performance obligation transfers to the customer. The recognized revenue is measured based on the consideration that cBrain expects to be entitled to in a contract with a customer. cBrain's recognition of revenue can occur either over time or for sales of software licenses at a point in time. Revenue is recognized from customers when control transfers to the customer at an amount that reflects the consideration cBrain expects to be entitled to as compensation for these services. Recognition of revenue requires the existence of a contract approved by both the customer and cBrain, with a mutual obligation to fulfill the agreement, identifiable rights to the delivery of goods or services, identifiable payment terms, a commercial substance in the contract, and it is probable that cBrain will receive payment for its services. Revenue is recognized when control of the service has transferred to the customer. The sales value of contract assets and liabilities is measured based on the degree of completion and the total expected revenue in each contract. The degree of completion is measured using an input-based method, based on the hours incurred relative to the expected total hours required to fulfill the contract, which is deemed to best reflect the transfer of control. When the sales value in a contract cannot be reliably determined, it is measured at the costs incurred or the net realizable value if lower. Individual contract assets and liabilities are recognized in the balance sheet as contract assets under receivables or as contract liabilities under liabilities, depending on the net amount of the sales value after deducting progress billings and advances received. Costs related to sales and contract acquisition are recognized in the income statement as they are incurred. cBrain's primary payment terms are 30 days.\u00a7 Accounting Policies The cost of services includes expenses for IT equipment and software incurred to generate the revenue for the year. Cost of services also include research expenses and expenses related to development projects that do not meet the criteria for recognition in generating the intangible assets.\u00a7 Accounting PoliciesExternal expenses comprise expenditures associated with sales and marketing,including distribution, sales, advertising, and allowances for bad debts. Furthermore,general and administrative expenses related to premises and other miscellaneousexpenses related to administration.\u00a7 Accounting Policies Staff costs include salaries and wages, as well as discretionary bonuses for the group's employees. Additionally, other personnel expenses are recognized. When employees are offered the opportunity to convert salary into shares in cBrain in accordance with \u00a7 7P of the Tax Assessment Act, the subscription is made at the market price without any benefit element, and therefore, no separate cost is calculated and recognized for this.\u00a7 Accounting policies Depreciation, amortization, and impairment comprises amortization and impairment of intangible assets and depreciation of tangible fixed assets for the year, including depreciation of leased assets.\u00a7 Accounting Policies Financial income is recognized in the income statement as the amounts relating to the fiscal years. Financial income includes interest income, realized and unrealized gains on securities, and foreign exchange transactions.\u00a7 Accounting Policies Financial expenses are recognized in the income statement as the amounts relating to the fiscal year. Financial expenses include interest costs, realized and unrealized losses on securities, debt, and foreign exchange transactions, as well as supplements and refunds under the advance tax scheme, and related items.\u00a7 Accounting Policies Current tax, which consists of current tax expense for the year and changes in deferred tax, is recognized in the income statement with the portion attributable to the profit for the year and directly in equity for the portion that can be attributed to entries posted directly to equity.\u00a7 Accounting Policies Software under development that are clearly defined and identifiable, where technical feasibility, sufficient resources, and a potential future market or use within the group can be demonstrated, and where the intention is to complete, market, or use the project, are recognized as intangible assets if their cost can be reliably measured, and there is sufficient assurance that future earnings or net selling prices will cover production, selling, administrative, and development costs. Other development costs are recognized in the income statement in the financial statement line cost of services. Capitalized development costs are measured at cost less accumulated depreciation and impairment. The cost includes salaries and wages and other directly attributable costs related to the group's development activities. Upon completion of the development work, development projects are depreciated on a straight-line basis over their estimated economic useful life from the date at which the asset is ready for use. The amortization period is 5 years. The amortization base is reduced by any impairments.\u00a7 Accounting Policies Property, plant and equipment are measured at cost less accumulated depreciation and impairment. The cost includes the purchase price and expenses directly attributable to the acquisition until the asset is ready for use. Property, plant and equipment are depreciated on a straight-line basis over their expected useful lives, as follows: \uf0b7 Land: is not depreciated. \uf0b7 Buildings: 20-50 years \uf0b7 Building installations: 5 years \uf0b7 Other equipment: 3-5 years. The depreciation base is calculated considering the residual value of the asset and is reduced by any impairments. The depreciation period is determined at the time of acquisition and is reviewed annually. A leased asset is recognized under property, plant, and equipment in the balance sheet when, under a lease agreement, the group gains control over a specific identified asset for the duration of the lease. The leased asset is initially measured at cost, which is equivalent to the value of the lease liability adjusted for prepaid lease payments. Subsequently, the asset is measured at cost less accumulated depreciation. The leased asset is depreciated over the shorter of the lease term and the useful life of the leased asset. Depreciation is recognized linearly in the income statement. The leased asset is adjusted for changes in the lease liability resulting from changes in the terms of the lease agreement or changes in the cash flows of the contract as a result of changes in an index or interest rate. Gains and losses from the disposal of Property, plant and equipment are calculated as the difference between the selling price, net of selling expenses, and the carrying amount at the date of disposal.\u00a7 Accounting policies Other financial assets consist of office rental deposits and deposits for the establishment of company registration in cBrain Kodumburar India Private Limited. These assets are measured at amortized cost. The leases have notice periods ranging from 3 months to 6 years.\u00a7 Accounting policies Receivables are recognized at amortized cost, which usually corresponds to the nominal value. The value is reduced by allowance for expected losses, calculated using the simplified expected credit loss model.\u00a7 Accounting policies Contract assets comprise produced, unbilled revenue and costs incurred to fulfil contracts. The individual contract assets are recognized as receivables in the balance sheet when the selling price can be measured reliably. Contract liabilities include deferred income and prepayments from customers. The individual contract liabilities are recognized under liabilities in the balance sheet as the sales value of the underlying assets.\u00a7 Accounting Policies Current tax receivables and liabilities are recognized in the balance sheet as tax calculated on the taxable income for the year, adjusted for tax on previous years' taxable income and for tax paid on account.\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.\u00a7 Accounting Policies Deferred tax liabilities and deferred tax assets are recognized in accordance with the tax law and rates that will be applicable, under the legislation in effect as of the balance sheet date, when the deferred tax is expected to become payable as current tax. Changes in deferred taxes due to changes in tax rates are recognized in the income statement.\u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__92-1": { "value": "General information cBrain A/S (the \u201cCompany\u201d) is listed on the Danish Exchange and incorporated and domiciled in Copenhagen, Denmark. The address of its registered office is Kalkbr\u00e6nderil\u00f8bskaj 2, 2100 Copenhagen, DenmarkBasis of Preparation The annual report for 2023 includes both the consolidated financial statements of cBrain A/S and its subsidiaries (the group), as well as separate financial statements for the parent company. The consolidated financial statements for cBrain A/S have been prepared in accordance with IFRS Accounting Standards as adopted by EU and additional Danish disclosure requirements for listed companies. The accounting policies, as described below, have been consistently applied in the reporting year and for the comparative figures. Where relevant, accounting policies have been moved below the notes. The consolidated financial statements are expressed in thousands of Danish Kroner (T.DKK). Danish Kroner amounts are depicted in European format.Reporting in accordance with the ESEF Regulation With the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF) Regulation, a common electronic reporting format has been introduced, which must be used by issuers of financial instruments on regulated markets in the EU when preparing annual reports. The combination of the XHTML format and iXBRL tags allows annual reports to be readable by both humans and machines, making the information in annual reports more accessible and easier to analyze and compare. The group's iXBRL tags have been developed in accordance with the ESEF Taxonomy, which is part of the ESEF Regulation and has been developed based on the IFRS Taxonomy. Items in the consolidated financial statements are tagged to elements in the ESEF Taxonomy. For items that are not explicitly defined in the ESEF Taxonomy, extended taxonomy elements have been created. These extended elements are linked to elements in the ESEF Taxonomy, except for elements that are subtotals. The annual report submitted to the Financial Supervisory Authority (the Officially Designated Mechanism) consists of the XHTML document and the technical files, all of which are included in the ZIP file cBrain_2023_12_31.zip.Key Definitions XHTML (eXtensible HyperText Markup Language) is a text-based language used to structure and markup content such as text, images, and hyperlinks in documents that are displayed in a web browser. iXBRL tags (Inline XBRL tags) are hidden metadata embedded in the source code of an XHTML document, enabling the transformation of XHTML-formatted information into a machine-readable XBRL data representation using appropriate software. A financial reporting taxonomy is an electronic table of contents for reporting elements used to report company data. A taxonomy element is an element defined in a taxonomy that is used for machine-readable tagging of information in an XBRL data dictionary.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__91-1": { "value": "General information cBrain A/S (the \u201cCompany\u201d) is listed on the Danish Exchange and incorporated and domiciled in Copenhagen, Denmark. The address of its registered office is Kalkbr\u00e6nderil\u00f8bskaj 2, 2100 Copenhagen, DenmarkNew Accounting Regulation The implementation of new or amended standards and interpretations, which are mandatory for preparers of financial statements in 2023, has been implemented but has not resulted in changes to recognition and measurement in the consolidated financial statements or the parent company's financial statements. At the time of the publication of this annual report, there are some new or amended standards and interpretations that have not yet come into effect and, therefore, have not been incorporated into the annual report. The newly issued, not-yet-effective standards and interpretations will be implemented as they become mandatory for the consolidated financial statements and the parent company's financial statements. Management's assessment is that these will not have a significant impact on the consolidated financial statements or the parent company's financial statements for the coming fiscal years.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__93": { "value": "Basis of Preparation The annual report for 2023 includes both the consolidated financial statements of cBrain A/S and its subsidiaries (the group), as well as separate financial statements for the parent company. The consolidated financial statements for cBrain A/S have been prepared in accordance with IFRS Accounting Standards as adopted by EU and additional Danish disclosure requirements for listed companies. The accounting policies, as described below, have been consistently applied in the reporting year and for the comparative figures. Where relevant, accounting policies have been moved below the notes. The consolidated financial statements are expressed in thousands of Danish Kroner (T.DKK). Danish Kroner amounts are depicted in European format.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__96-1": { "value": "New Accounting Regulation The implementation of new or amended standards and interpretations, which are mandatory for preparers of financial statements in 2023, has been implemented but has not resulted in changes to recognition and measurement in the consolidated financial statements or the parent company's financial statements. At the time of the publication of this annual report, there are some new or amended standards and interpretations that have not yet come into effect and, therefore, have not been incorporated into the annual report. The newly issued, not-yet-effective standards and interpretations will be implemented as they become mandatory for the consolidated financial statements and the parent company's financial statements. Management's assessment is that these will not have a significant impact on the consolidated financial statements or the parent company's financial statements for the coming fiscal years.Consolidated Financial Statements The consolidated financial statements include cBrain A/S (the parent company), and subsidiaries in which cBrain A/S has control. The group controls an entity if the group is exposed to or has rights to variable returns from its involvement with the entity and has the ability to use its power to affect those returns. In assessing whether the group has control, consideration is given to de facto control and exercisable or convertible potential voting rights that exist at the reporting date. Entities in which the group exercises significant, but not controlling, influence over operational and financial decisions are classified as associated companies. Considerable influence typically exists when the group directly or indirectly owns or controls more than 20% of the voting rights but less than 50% or otherwise controls the respective entity. The consolidated financial statements are prepared as a summary of the parent company's and the individual subsidiaries' financial statements, presented in accordance with the group's accounting policies, with eliminations for intercompany revenues and expenses, equity interests, internal balances, dividends, as well as realized and unrealized gains from transactions between the consolidated entities. Unrealized gains from transactions with associated companies are eliminated in proportion to the group's ownership interest in the entity. Unrealized losses are eliminated in the same manner as unrealized gains unless they represent an impairment.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__97": { "value": "Consolidated Financial Statements The consolidated financial statements include cBrain A/S (the parent company), and subsidiaries in which cBrain A/S has control. The group controls an entity if the group is exposed to or has rights to variable returns from its involvement with the entity and has the ability to use its power to affect those returns. In assessing whether the group has control, consideration is given to de facto control and exercisable or convertible potential voting rights that exist at the reporting date. Entities in which the group exercises significant, but not controlling, influence over operational and financial decisions are classified as associated companies. Considerable influence typically exists when the group directly or indirectly owns or controls more than 20% of the voting rights but less than 50% or otherwise controls the respective entity. The consolidated financial statements are prepared as a summary of the parent company's and the individual subsidiaries' financial statements, presented in accordance with the group's accounting policies, with eliminations for intercompany revenues and expenses, equity interests, internal balances, dividends, as well as realized and unrealized gains from transactions between the consolidated entities. Unrealized gains from transactions with associated companies are eliminated in proportion to the group's ownership interest in the entity. Unrealized losses are eliminated in the same manner as unrealized gains unless they represent an impairment.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__100": { "value": "Foreign Currency Transactions For each of the reporting entities within the group, a functional currency is determined. The functional currency is the currency used in the primary economic environment in which each reporting entity operates. Transactions in currencies other than the functional currency are considered foreign currency transactions. Transactions in foreign currencies are translated into the functional currency at the exchange rate prevailing on the transaction date at initial recognition. Exchange rate differences arising between the transaction date and the payment date are recognized in the income statement as financial income or expenses. Receivables, payables, and other monetary items denominated in foreign currencies are translated into the functional currency at the exchange rate prevailing on the balance sheet date. Prepayments received in foreign currency related to customer contracts are translated into the entity's functional currency using the exchange rate at the date when the entity initially recognizes the non-monetary asset or liability arising from the payment. The difference between the exchange rate on the balance sheet date and the exchange rate at the time the receivable or liability arose or the rate in the most recent annual report is recognized in the income statement as financial income or expenses. When including entities in the consolidated financial statements with a functional currency other than Danish kroner, translation is performed in the income statement and other comprehensive income at the exchange rates on the transaction date, and balance sheet items are translated at the exchange rates on the balance sheet date. The transaction date exchange rate is determined using the average rate for each month, to the extent that it does not significantly differ from other methods. Exchange rate differences arising from the translation of these entities' equity at the beginning of the year to the balance sheet date's exchange rates and from the translation of total income from the transaction date's exchange rates to the balance sheet date's exchange rates are recognized in other comprehensive income in a separate reserve for currency translation adjustments under equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__99": { "value": "Foreign Currency Transactions For each of the reporting entities within the group, a functional currency is determined. The functional currency is the currency used in the primary economic environment in which each reporting entity operates. Transactions in currencies other than the functional currency are considered foreign currency transactions. Transactions in foreign currencies are translated into the functional currency at the exchange rate prevailing on the transaction date at initial recognition. Exchange rate differences arising between the transaction date and the payment date are recognized in the income statement as financial income or expenses. Receivables, payables, and other monetary items denominated in foreign currencies are translated into the functional currency at the exchange rate prevailing on the balance sheet date. Prepayments received in foreign currency related to customer contracts are translated into the entity's functional currency using the exchange rate at the date when the entity initially recognizes the non-monetary asset or liability arising from the payment. The difference between the exchange rate on the balance sheet date and the exchange rate at the time the receivable or liability arose or the rate in the most recent annual report is recognized in the income statement as financial income or expenses. When including entities in the consolidated financial statements with a functional currency other than Danish kroner, translation is performed in the income statement and other comprehensive income at the exchange rates on the transaction date, and balance sheet items are translated at the exchange rates on the balance sheet date. The transaction date exchange rate is determined using the average rate for each month, to the extent that it does not significantly differ from other methods. Exchange rate differences arising from the translation of these entities' equity at the beginning of the year to the balance sheet date's exchange rates and from the translation of total income from the transaction date's exchange rates to the balance sheet date's exchange rates are recognized in other comprehensive income in a separate reserve for currency translation adjustments under equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__103": { "value": "Note 2 - Accounting Estimates Determination of the carrying amount of certain assets and liabilities requires management to make judgements, estimates and assumptions about future events. Estimates and assumptions are based on historical experience and other factors and are regarded by management as reasonable in the circumstances but are inherently uncertain and unpredictable and therefore the actual outcome may differ from these estimates. It may be necessary to revise previously made estimates due to changes in the conditions on which these estimates were based or due to added information or subsequent events. Estimates that are particularly significant for financial reporting include, among others, impairment tests of development projects. Impairment testing of development projects Ongoing development projects are evaluated for impairment at least annually. cBrain A/S operates in a competitive market, and despite experiencing increased demand for the IT solutions (F2) offered by cBrain, the requirements for solutions are becoming more demanding. cBrain is, therefore, dependent on staying at the forefront of technological advancements. At the same time, there is a constant market demand for better and more efficient IT solutions, which may result in a shortened product lifespan. All ongoing development projects are proceeding as planned, and there is no information from customers or competitors indicating that current and new versions of F2 will not be sellable as expected. Based on these considerations, management has assessed the recoverable amount of ongoing development projects in terms of expected future net cash flows, including completion costs. Additionally, management has determined that for completed development projects subject to amortization over 5 years, there are no indications of impairment beyond the depreciation taken. Please refer to note 13 in the consolidated financial statements. Revenue recognition Revenue recognition requires management to make judgments that are based on assumptions about historical and forecast information, as well as regional and industry economic conditions in which we or our clients operate. Key decisions include identifying separate performance obligations, evaluating contract modifications, and estimating revenue based on the percentage of completion method, which requires significant judgment in estimating time to complete budgets. Management utilizes historical data from comparable projects when estimating the time to complete budgets. Please refer to notes 3 and 4 in the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__104": { "value": "Note 3 \u2013 Segment Information Market areas cBrain's software solution is a comprehensive product consisting of a wide range of configurable software modules and libraries. The software product is marketed under the brand name: F2 (production system, case management, and business processes). When presenting information related to geographical areas, details about revenue distribution across geographical segments are reported based on the geographical location of customers. Segments cBrain operates as a single operating segment, as there is no division of the group's activities in internal reporting. The intangible and tangible fixed assets recognized on the group's balance sheet can be attributed to Denmark. T.DKK 20232022Products and Services Software 189.179135.406Services 50.00352.518239.182187.924Timing of revenue recognition Over time 198.796148.693At a point in time 40.38639.231239.182187.924Geographical information Denmark 155.498125.739Other EU-countries 75.93054.488Countries outside the EU7.7547.697239.182187.924Significant Customers Customer A* 128.884104.274Customer B 74.09153.643*Customers in the Danish state is aggregated together as Customer A.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__106": { "value": "Note 4 \u2013 Net Revenue T.DKK 20232022Software 189.179135.406Services 50.00352.518239.182187.924\u00a7 Accounting Policies Classes of revenues cBrain's revenue comprises Software and Services. Software Software comprises software subscription and -licenses, software-as-a-service (SaaS), customization and configuration as well as maintenance, operation, and support. Services Services include the sale of consultancy services, education, and training. Services revenue represents fees earned from consulting and education services. Revenue recognition When a sales agreement includes multiple performance obligations, the total sales value of the agreement is allocated proportionately to the individual performance obligations identified within the agreement. When the contract cannot be separated into distinct performance obligations, the entire contract is recognized linearly over the contract period. Revenue is recognized by cBrain using the five-step model in IFRS 15 and is recognized when control over the individual identifiable performance obligation transfers to the customer. The recognized revenue is measured based on the consideration that cBrain expects to be entitled to in a contract with a customer. cBrain's recognition of revenue can occur either over time or for sales of software licenses at a point in time. Revenue is recognized from customers when control transfers to the customer at an amount that reflects the consideration cBrain expects to be entitled to as compensation for these services. Recognition of revenue requires the existence of a contract approved by both the customer and cBrain, with a mutual obligation to fulfill the agreement, identifiable rights to the delivery of goods or services, identifiable payment terms, a commercial substance in the contract, and it is probable that cBrain will receive payment for its services. Revenue is recognized when control of the service has transferred to the customer. The sales value of contract assets and liabilities is measured based on the degree of completion and the total expected revenue in each contract. The degree of completion is measured using an input-based method, based on the hours incurred relative to the expected total hours required to fulfill the contract, which is deemed to best reflect the transfer of control. When the sales value in a contract cannot be reliably determined, it is measured at the costs incurred or the net realizable value if lower. Individual contract assets and liabilities are recognized in the balance sheet as contract assets under receivables or as contract liabilities under liabilities, depending on the net amount of the sales value after deducting progress billings and advances received. Costs related to sales and contract acquisition are recognized in the income statement as they are incurred. cBrain's primary payment terms are 30 days.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__105": { "value": "Note 4 \u2013 Net Revenue T.DKK 20232022Software 189.179135.406Services 50.00352.518239.182187.924\u00a7 Accounting Policies Classes of revenues cBrain's revenue comprises Software and Services. Software Software comprises software subscription and -licenses, software-as-a-service (SaaS), customization and configuration as well as maintenance, operation, and support. Services Services include the sale of consultancy services, education, and training. Services revenue represents fees earned from consulting and education services. Revenue recognition When a sales agreement includes multiple performance obligations, the total sales value of the agreement is allocated proportionately to the individual performance obligations identified within the agreement. When the contract cannot be separated into distinct performance obligations, the entire contract is recognized linearly over the contract period. Revenue is recognized by cBrain using the five-step model in IFRS 15 and is recognized when control over the individual identifiable performance obligation transfers to the customer. The recognized revenue is measured based on the consideration that cBrain expects to be entitled to in a contract with a customer. cBrain's recognition of revenue can occur either over time or for sales of software licenses at a point in time. Revenue is recognized from customers when control transfers to the customer at an amount that reflects the consideration cBrain expects to be entitled to as compensation for these services. Recognition of revenue requires the existence of a contract approved by both the customer and cBrain, with a mutual obligation to fulfill the agreement, identifiable rights to the delivery of goods or services, identifiable payment terms, a commercial substance in the contract, and it is probable that cBrain will receive payment for its services. Revenue is recognized when control of the service has transferred to the customer. The sales value of contract assets and liabilities is measured based on the degree of completion and the total expected revenue in each contract. The degree of completion is measured using an input-based method, based on the hours incurred relative to the expected total hours required to fulfill the contract, which is deemed to best reflect the transfer of control. When the sales value in a contract cannot be reliably determined, it is measured at the costs incurred or the net realizable value if lower. Individual contract assets and liabilities are recognized in the balance sheet as contract assets under receivables or as contract liabilities under liabilities, depending on the net amount of the sales value after deducting progress billings and advances received. Costs related to sales and contract acquisition are recognized in the income statement as they are incurred. cBrain's primary payment terms are 30 days.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__107": { "value": "\u00a7 Accounting Policies Classes of revenues cBrain's revenue comprises Software and Services. Software Software comprises software subscription and -licenses, software-as-a-service (SaaS), customization and configuration as well as maintenance, operation, and support. Services Services include the sale of consultancy services, education, and training. Services revenue represents fees earned from consulting and education services. Revenue recognition When a sales agreement includes multiple performance obligations, the total sales value of the agreement is allocated proportionately to the individual performance obligations identified within the agreement. When the contract cannot be separated into distinct performance obligations, the entire contract is recognized linearly over the contract period. Revenue is recognized by cBrain using the five-step model in IFRS 15 and is recognized when control over the individual identifiable performance obligation transfers to the customer. The recognized revenue is measured based on the consideration that cBrain expects to be entitled to in a contract with a customer. cBrain's recognition of revenue can occur either over time or for sales of software licenses at a point in time. Revenue is recognized from customers when control transfers to the customer at an amount that reflects the consideration cBrain expects to be entitled to as compensation for these services. Recognition of revenue requires the existence of a contract approved by both the customer and cBrain, with a mutual obligation to fulfill the agreement, identifiable rights to the delivery of goods or services, identifiable payment terms, a commercial substance in the contract, and it is probable that cBrain will receive payment for its services. Revenue is recognized when control of the service has transferred to the customer. The sales value of contract assets and liabilities is measured based on the degree of completion and the total expected revenue in each contract. The degree of completion is measured using an input-based method, based on the hours incurred relative to the expected total hours required to fulfill the contract, which is deemed to best reflect the transfer of control. When the sales value in a contract cannot be reliably determined, it is measured at the costs incurred or the net realizable value if lower. Individual contract assets and liabilities are recognized in the balance sheet as contract assets under receivables or as contract liabilities under liabilities, depending on the net amount of the sales value after deducting progress billings and advances received. Costs related to sales and contract acquisition are recognized in the income statement as they are incurred. cBrain's primary payment terms are 30 days.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__109": { "value": "Note 5 \u2013 Cost of Services \u00a7 Accounting Policies The cost of services includes expenses for IT equipment and software incurred to generate the revenue for the year. Cost of services also include research expenses and expenses related to development projects that do not meet the criteria for recognition in generating the intangible assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__110": { "value": "\u00a7 Accounting Policies The cost of services includes expenses for IT equipment and software incurred to generate the revenue for the year. Cost of services also include research expenses and expenses related to development projects that do not meet the criteria for recognition in generating the intangible assets.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__111": { "value": "Note 6 - External Expenses T.DKK 20232022Sales and marketing costs 16.57914.590General and administrative expenses 17.75613.518Short-term leases expenses 1.3481.02735.68329.135\u00a7 Accounting PoliciesExternal expenses comprise expenditures associated with sales and marketing,including distribution, sales, advertising, and allowances for bad debts. Furthermore,general and administrative expenses related to premises and other miscellaneousexpenses related to administration.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__112": { "value": "\u00a7 Accounting PoliciesExternal expenses comprise expenditures associated with sales and marketing,including distribution, sales, advertising, and allowances for bad debts. Furthermore,general and administrative expenses related to premises and other miscellaneousexpenses related to administration.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__113": { "value": "Note 7 - Fees to the Statutory Auditors T.DKK 20232022Statutory audit 841645Other assurance services 160155Tax and VAT advisory services 600Other services 30301.091830Fees for services other than the statutory audit of the financial statements provided by EY Godkendt Revisionspartnerselskab, Denmark amounted to T.DKK 250 (2022: T.DKK 185). This includes assurance opinions related to IT, other assurance opinions,agreed-upon procedures as well as tax compliance related services.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__115": { "value": "Note 8 \u2013 Staff costs T.DKK 20232022Wages and salaries 118.456106.994Social security costs 2.3082.760Share-based payment expense 5296Board fee 350350Other personnel expenses 6223121.181110.423Average number of employees 167 152 Fees and remuneration to the Board of Directors and Executive Management T.DKK 20232022Fees to the Board of Directors Board fee 350350Remuneration to the Executive Management Fixed base salary 3.4343.434Short-term cash incentive 1.5831.4575.0174.891Total short-term remuneration 5.3675.241\u00a7 Accounting Policies Staff costs include salaries and wages, as well as discretionary bonuses for the group's employees. Additionally, other personnel expenses are recognized. When employees are offered the opportunity to convert salary into shares in cBrain in accordance with \u00a7 7P of the Tax Assessment Act, the subscription is made at the market price without any benefit element, and therefore, no separate cost is calculated and recognized for this.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__114": { "value": "Note 8 \u2013 Staff costs T.DKK 20232022Wages and salaries 118.456106.994Social security costs 2.3082.760Share-based payment expense 5296Board fee 350350Other personnel expenses 6223121.181110.423Average number of employees 167 152 Fees and remuneration to the Board of Directors and Executive Management T.DKK 20232022Fees to the Board of Directors Board fee 350350Remuneration to the Executive Management Fixed base salary 3.4343.434Short-term cash incentive 1.5831.4575.0174.891Total short-term remuneration 5.3675.241\u00a7 Accounting Policies Staff costs include salaries and wages, as well as discretionary bonuses for the group's employees. Additionally, other personnel expenses are recognized. When employees are offered the opportunity to convert salary into shares in cBrain in accordance with \u00a7 7P of the Tax Assessment Act, the subscription is made at the market price without any benefit element, and therefore, no separate cost is calculated and recognized for this.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__116": { "value": "\u00a7 Accounting Policies Staff costs include salaries and wages, as well as discretionary bonuses for the group's employees. Additionally, other personnel expenses are recognized. When employees are offered the opportunity to convert salary into shares in cBrain in accordance with \u00a7 7P of the Tax Assessment Act, the subscription is made at the market price without any benefit element, and therefore, no separate cost is calculated and recognized for this.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__118": { "value": "Note 9 \u2013 Depreciation and Amortization Expense T.DKK 20232022Software 16.95315.024Leases 01.738Land and buildings 3.4181.873Other Equipment 79421821.16518.853\u00a7 Accounting policies Depreciation, amortization, and impairment comprises amortization and impairment of intangible assets and depreciation of tangible fixed assets for the year, including depreciation of leased assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__119": { "value": "\u00a7 Accounting policies Depreciation, amortization, and impairment comprises amortization and impairment of intangible assets and depreciation of tangible fixed assets for the year, including depreciation of leased assets.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__121": { "value": "Note 10 \u2013 Financial Income T.DKK 20232022Interest income, other 77254Exchange rate gains 5416661.313720\u00a7 Accounting Policies Financial income is recognized in the income statement as the amounts relating to the fiscal years. Financial income includes interest income, realized and unrealized gains on securities, and foreign exchange transactions.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__120-1": { "value": "Note 10 \u2013 Financial Income T.DKK 20232022Interest income, other 77254Exchange rate gains 5416661.313720\u00a7 Accounting Policies Financial income is recognized in the income statement as the amounts relating to the fiscal years. Financial income includes interest income, realized and unrealized gains on securities, and foreign exchange transactions.Note 11 - Financial Cost T.DKK 20232022Interest expense, leases 08Interest expense, other 4.550824Exchange rate losses 8143395.3641.171\u00a7 Accounting Policies Financial expenses are recognized in the income statement as the amounts relating to the fiscal year. Financial expenses include interest costs, realized and unrealized losses on securities, debt, and foreign exchange transactions, as well as supplements and refunds under the advance tax scheme, and related items.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__122": { "value": "\u00a7 Accounting Policies Financial income is recognized in the income statement as the amounts relating to the fiscal years. Financial income includes interest income, realized and unrealized gains on securities, and foreign exchange transactions.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__124": { "value": "Note 11 - Financial Cost T.DKK 20232022Interest expense, leases 08Interest expense, other 4.550824Exchange rate losses 8143395.3641.171\u00a7 Accounting Policies Financial expenses are recognized in the income statement as the amounts relating to the fiscal year. Financial expenses include interest costs, realized and unrealized losses on securities, debt, and foreign exchange transactions, as well as supplements and refunds under the advance tax scheme, and related items.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__125": { "value": "\u00a7 Accounting Policies Financial expenses are recognized in the income statement as the amounts relating to the fiscal year. Financial expenses include interest costs, realized and unrealized losses on securities, debt, and foreign exchange transactions, as well as supplements and refunds under the advance tax scheme, and related items.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__126": { "value": "Note 12 \u2013 Income Taxes T.DKK 20232022Current tax on profits for the year 16.20610.290Adjustment for deferred tax 1.930320Adjustments in respect of current income tax of previous year 40-6518.17610.545Total income tax Tax using the Danish corporation tax rate (22%) 17.89810.666Non-deductible expenses 238-319Adjustments in respect of current income tax of previous year 40-6518.17610.282Effective tax rate 22,3%21,2%\u00a7 Accounting Policies Current tax, which consists of current tax expense for the year and changes in deferred tax, is recognized in the income statement with the portion attributable to the profit for the year and directly in equity for the portion that can be attributed to entries posted directly to equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__127": { "value": "\u00a7 Accounting Policies Current tax, which consists of current tax expense for the year and changes in deferred tax, is recognized in the income statement with the portion attributable to the profit for the year and directly in equity for the portion that can be attributed to entries posted directly to equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__129": { "value": "Note 13 \u2013 Intangible Assets 2023 Software T.DKK Softwareunder TotaldevelopmentCost, January 1 156.2982.232158.530Additions 026.40426.404Transfer 25.219-25.2190Cost, December 31 181.5173.417184.934Amortization, January 1 103.3870103.387Amortization 16.953016.953Amortization, December 31 120.3400120.340Carrying amount, December 31 61.1773.41764.594Out of the year's additions to software under development, totaling DKK 26,4m, capitalized salaries amount to DKK 25,3m. In 2023, software under development in the amount of DKK 25,2m was released and transferred to software. In 2023, management performed an impairment test of the carrying amount of development projects in progress. It has been assessed that the recoverable amount in the form of value in use exceeds the carrying amount. The value in use is calculated based on expected net cash flows for a 5-year period. 2022 Software T.DKK Softwareunder TotaldevelopmentCost, January 1 134.2903.292137.582Additions 020.94820.948Transfer 22.008-22.0080Cost, December 31 156.2982.232158.530Amortization, January 1 88.363088.363Amortization 15.024015.024Amortization, December 31 103.3870103.387Carrying amount, December 31 52.9112.23255.143In 2022, out of the year's additions to development projects in progress, totaling T.DKK 20.949, capitalized salaries amount to T.DKK 17.249. In 2022, management performed an impairment test of the carrying amount of development projects in progress. It has been assessed that the recoverable amount in the form of value in use exceeds the carrying amount. The value in use is calculated based on expected net cash flows for a 5-year period. \u00a7 Accounting Policies Software under development that are clearly defined and identifiable, where technical feasibility, sufficient resources, and a potential future market or use within the group can be demonstrated, and where the intention is to complete, market, or use the project, are recognized as intangible assets if their cost can be reliably measured, and there is sufficient assurance that future earnings or net selling prices will cover production, selling, administrative, and development costs. Other development costs are recognized in the income statement in the financial statement line cost of services. Capitalized development costs are measured at cost less accumulated depreciation and impairment. The cost includes salaries and wages and other directly attributable costs related to the group's development activities. Upon completion of the development work, development projects are depreciated on a straight-line basis over their estimated economic useful life from the date at which the asset is ready for use. The amortization period is 5 years. The amortization base is reduced by any impairments.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__128": { "value": "Note 13 \u2013 Intangible Assets 2023 Software T.DKK Softwareunder TotaldevelopmentCost, January 1 156.2982.232158.530Additions 026.40426.404Transfer 25.219-25.2190Cost, December 31 181.5173.417184.934Amortization, January 1 103.3870103.387Amortization 16.953016.953Amortization, December 31 120.3400120.340Carrying amount, December 31 61.1773.41764.594Out of the year's additions to software under development, totaling DKK 26,4m, capitalized salaries amount to DKK 25,3m. In 2023, software under development in the amount of DKK 25,2m was released and transferred to software. In 2023, management performed an impairment test of the carrying amount of development projects in progress. It has been assessed that the recoverable amount in the form of value in use exceeds the carrying amount. The value in use is calculated based on expected net cash flows for a 5-year period. 2022 Software T.DKK Softwareunder TotaldevelopmentCost, January 1 134.2903.292137.582Additions 020.94820.948Transfer 22.008-22.0080Cost, December 31 156.2982.232158.530Amortization, January 1 88.363088.363Amortization 15.024015.024Amortization, December 31 103.3870103.387Carrying amount, December 31 52.9112.23255.143In 2022, out of the year's additions to development projects in progress, totaling T.DKK 20.949, capitalized salaries amount to T.DKK 17.249. In 2022, management performed an impairment test of the carrying amount of development projects in progress. It has been assessed that the recoverable amount in the form of value in use exceeds the carrying amount. The value in use is calculated based on expected net cash flows for a 5-year period. \u00a7 Accounting Policies Software under development that are clearly defined and identifiable, where technical feasibility, sufficient resources, and a potential future market or use within the group can be demonstrated, and where the intention is to complete, market, or use the project, are recognized as intangible assets if their cost can be reliably measured, and there is sufficient assurance that future earnings or net selling prices will cover production, selling, administrative, and development costs. Other development costs are recognized in the income statement in the financial statement line cost of services. Capitalized development costs are measured at cost less accumulated depreciation and impairment. The cost includes salaries and wages and other directly attributable costs related to the group's development activities. Upon completion of the development work, development projects are depreciated on a straight-line basis over their estimated economic useful life from the date at which the asset is ready for use. The amortization period is 5 years. The amortization base is reduced by any impairments.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__130": { "value": "\u00a7 Accounting Policies Software under development that are clearly defined and identifiable, where technical feasibility, sufficient resources, and a potential future market or use within the group can be demonstrated, and where the intention is to complete, market, or use the project, are recognized as intangible assets if their cost can be reliably measured, and there is sufficient assurance that future earnings or net selling prices will cover production, selling, administrative, and development costs. Other development costs are recognized in the income statement in the financial statement line cost of services. Capitalized development costs are measured at cost less accumulated depreciation and impairment. The cost includes salaries and wages and other directly attributable costs related to the group's development activities. Upon completion of the development work, development projects are depreciated on a straight-line basis over their estimated economic useful life from the date at which the asset is ready for use. The amortization period is 5 years. The amortization base is reduced by any impairments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__131": { "value": "Note 14 \u2013 Property, plant and equipment 2023 Land andOther T.DKK TotalbuildingsEquipmentCost, January 1 214.3324.024218.356Additions 232471703Disposals 000Cost, December 31 214.5644.495219.059Depreciation, January 1 2.5966793.275Depreciation 3.4187944.212Depreciation, December 31 6.0141.4737.487Carrying amount, December 31 208.5503.022211.572Land and buildings with a carrying amount of DKK 209m comprise land of DKK 31m, which is not subject to depreciation. 2022 Leasehold Land andOther T.DKK improve-TotalbuildingsEquipmentmentsCost, January 1 11.19395746112.611Additions 202.43303.312205.745Transfer 706-9572510Cost, December 31 214.33204.024218.356Depreciation, January 1 72304611.184Depreciation 1.87302182.091Depreciation, December 31 2.59606793.275Carrying amount, December 31 211.73603.345215.081In 2022, the DKK 202,2m in additions to land and buildings for the year are associated with the acquisition of cBrain's new headquarters, situated at Kalkbr\u00e6nderil\u00f8bskaj 2, 2100 Copenhagen \u00d8. In 2022, depreciation on land and buildings totaled DKK 1,9m, with DKK 1,7m attributable to leased assets. \u00a7 Accounting Policies Property, plant and equipment are measured at cost less accumulated depreciation and impairment. The cost includes the purchase price and expenses directly attributable to the acquisition until the asset is ready for use. Property, plant and equipment are depreciated on a straight-line basis over their expected useful lives, as follows: \uf0b7 Land: is not depreciated. \uf0b7 Buildings: 20-50 years \uf0b7 Building installations: 5 years \uf0b7 Other equipment: 3-5 years. The depreciation base is calculated considering the residual value of the asset and is reduced by any impairments. The depreciation period is determined at the time of acquisition and is reviewed annually. A leased asset is recognized under property, plant, and equipment in the balance sheet when, under a lease agreement, the group gains control over a specific identified asset for the duration of the lease. The leased asset is initially measured at cost, which is equivalent to the value of the lease liability adjusted for prepaid lease payments. Subsequently, the asset is measured at cost less accumulated depreciation. The leased asset is depreciated over the shorter of the lease term and the useful life of the leased asset. Depreciation is recognized linearly in the income statement. The leased asset is adjusted for changes in the lease liability resulting from changes in the terms of the lease agreement or changes in the cash flows of the contract as a result of changes in an index or interest rate. Gains and losses from the disposal of Property, plant and equipment are calculated as the difference between the selling price, net of selling expenses, and the carrying amount at the date of disposal.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__132": { "value": "\u00a7 Accounting Policies Property, plant and equipment are measured at cost less accumulated depreciation and impairment. The cost includes the purchase price and expenses directly attributable to the acquisition until the asset is ready for use. Property, plant and equipment are depreciated on a straight-line basis over their expected useful lives, as follows: \uf0b7 Land: is not depreciated. \uf0b7 Buildings: 20-50 years \uf0b7 Building installations: 5 years \uf0b7 Other equipment: 3-5 years. The depreciation base is calculated considering the residual value of the asset and is reduced by any impairments. The depreciation period is determined at the time of acquisition and is reviewed annually. A leased asset is recognized under property, plant, and equipment in the balance sheet when, under a lease agreement, the group gains control over a specific identified asset for the duration of the lease. The leased asset is initially measured at cost, which is equivalent to the value of the lease liability adjusted for prepaid lease payments. Subsequently, the asset is measured at cost less accumulated depreciation. The leased asset is depreciated over the shorter of the lease term and the useful life of the leased asset. Depreciation is recognized linearly in the income statement. The leased asset is adjusted for changes in the lease liability resulting from changes in the terms of the lease agreement or changes in the cash flows of the contract as a result of changes in an index or interest rate. Gains and losses from the disposal of Property, plant and equipment are calculated as the difference between the selling price, net of selling expenses, and the carrying amount at the date of disposal.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__133": { "value": "Note 15 \u2013 Other Financial Assets T.DKK 20232022Cost, January 1 5116.931Additions 643511Disposals -356-6.931Cost, December 31 798511Carrying amount, December 31 798511\u00a7 Accounting policies Other financial assets consist of office rental deposits and deposits for the establishment of company registration in cBrain Kodumburar India Private Limited. These assets are measured at amortized cost. The leases have notice periods ranging from 3 months to 6 years.", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__134": { "value": "\u00a7 Accounting policies Other financial assets consist of office rental deposits and deposits for the establishment of company registration in cBrain Kodumburar India Private Limited. These assets are measured at amortized cost. The leases have notice periods ranging from 3 months to 6 years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__135": { "value": "Note 16 \u2013 Trade Receivables T.DKK 20232022Trade receivables, gross 44.05940.782Change in provision for credit losses: Provision, January 1 266114Net change -8152Provision, December 31 258266Trade receivables, net 43.80140.5162023 Due Not Due 1-Due 31-T.DKK >60 Totaloverdue30 days60 daysdaysContract assets, gross 8.6300008.630Trade receivables, gross 40.7722.60311457044.059Expected credit loss -226-19-2-11-258Trade receivables, net 40.5462.58411255943.801Trade receivables and 49.1762.58411255952.431contract assets, net Share of trade receivables and contract assets 99%expected to be paid Expected credit loss % 0,6%0,7%1,8%1,9%0,6%In the fiscal year 2023, the group updated the expected loss model to include an expected loss ratio for contract assets. However, no losses were recognized for contract assets. The group\u2019s payment terms are primary 30 days. 2022 Not Due 1-Due 31-Due T.DKK Totaloverdue30 days60 days>60 daysTrade receivables, gross 39.4087685753140.782Expected credit loss -239-8-17-2-266Trade receivables, net 39.1697605582940.516Share of trade receivables expected to be paid 99%Expected credit loss % 0,6%1,0%3,0%6,5%0,7%\u00a7 Accounting policies Receivables are recognized at amortized cost, which usually corresponds to the nominal value. The value is reduced by allowance for expected losses, calculated using the simplified expected credit loss model.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__136": { "value": "\u00a7 Accounting policies Receivables are recognized at amortized cost, which usually corresponds to the nominal value. The value is reduced by allowance for expected losses, calculated using the simplified expected credit loss model.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__137": { "value": "Note 17 \u2013 Contract Assets and Liabilities T.DKK 20232022Contract assets Work-in-progress 8.6301.7058.6301.705Contract liabilities Deferred income 3.0202.955Prepayments from customers 2.1437.5125.16310.467Contract assets and liabilities are classified in the balance sheet as follows: Contract assets 8.6301.705Contract liabilities -5.163-10.4673.467-8.762The increase in work-in-progress can be attributed to several larger IT projects which are expected to be completed and finally invoiced in the first half of 2024. Contract assets as of December 31, 2022, relating to produced, unbilled revenue totaling DKK 1,7m are recognized in revenue in 2023. \u00a7 Accounting policies Contract assets comprise produced, unbilled revenue and costs incurred to fulfil contracts. The individual contract assets are recognized as receivables in the balance sheet when the selling price can be measured reliably. Contract liabilities include deferred income and prepayments from customers. The individual contract liabilities are recognized under liabilities in the balance sheet as the sales value of the underlying assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__138": { "value": "\u00a7 Accounting policies Contract assets comprise produced, unbilled revenue and costs incurred to fulfil contracts. The individual contract assets are recognized as receivables in the balance sheet when the selling price can be measured reliably. Contract liabilities include deferred income and prepayments from customers. The individual contract liabilities are recognized under liabilities in the balance sheet as the sales value of the underlying assets.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__139": { "value": "Note 18 \u2013 Current Tax Liabilities T.DKK 20232022Corporation tax receivable/payable, January 1 5.1141.493Current tax for the year 16.20610.098Adjustment of tax relating to previous years 4065Corporation tax paid in the year -7.580-6.54213.7805.114\u00a7 Accounting Policies Current tax receivables and liabilities are recognized in the balance sheet as tax calculated on the taxable income for the year, adjusted for tax on previous years' taxable income and for tax paid on account.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__140-1": { "value": "\u00a7 Accounting Policies Current tax receivables and liabilities are recognized in the balance sheet as tax calculated on the taxable income for the year, adjusted for tax on previous years' taxable income and for tax paid on account.\u00a7 Accounting Policies Deferred tax liabilities and deferred tax assets are recognized in accordance with the tax law and rates that will be applicable, under the legislation in effect as of the balance sheet date, when the deferred tax is expected to become payable as current tax. Changes in deferred taxes due to changes in tax rates are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__143": { "value": "Note 19 \u2013 Share Capital Reconciliation of Treasury Shares Pcs. 2023 2022 Treasury shares, January 1 441.1832,2%438.0102,2%Treasury shares acquired in the year 3.3550,0%4.0000,0%Treasury shares sold in the year -7.3510,0%-8270,0%437.1872,2%441.1832,2%The share capital consists of 20.000.000 shares with a nominal value of DKK 0,25 each. No shares have special rights. As of December 31, 2023, the group holds 437.187 treasury shares (compared to 441.183 shares as of December 31, 2022). The market value of the group\u2019s treasury shares as of December 31, 2023, is DKK 117,6m (compared to DKK 69,5m as of December 31, 2022). In 2023, the group sold 5.893 treasury shares to employees with a total value of DKK 0,8m, and 1.458 shares were utilized for employee remuneration through share-based compensation with a value of DKK 0,2m. During 2023, cBrain repurchased 3.355 ordinary shares. The management is authorized by the Annual General Meeting to repurchase up to 10% of its share capital. The proposed dividend for 2023 amounts to DKK 5,6m, equivalent to DKK 0,28 per share (compared to DKK 4,2m, equivalent to DKK 0,21 per share in 2022). Statement of Earnings per Share Pcs. 20232022Number of shares 20.000.00020.000.000Average number of treasury shares -439.185-439.597Average number of shares, outstanding 19.560.81519.560.403Basic EPS 3,161,92Diluted EPS (DEPS) 3,161,92\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__142": { "value": "Note 19 \u2013 Share Capital Reconciliation of Treasury Shares Pcs. 2023 2022 Treasury shares, January 1 441.1832,2%438.0102,2%Treasury shares acquired in the year 3.3550,0%4.0000,0%Treasury shares sold in the year -7.3510,0%-8270,0%437.1872,2%441.1832,2%The share capital consists of 20.000.000 shares with a nominal value of DKK 0,25 each. No shares have special rights. As of December 31, 2023, the group holds 437.187 treasury shares (compared to 441.183 shares as of December 31, 2022). The market value of the group\u2019s treasury shares as of December 31, 2023, is DKK 117,6m (compared to DKK 69,5m as of December 31, 2022). In 2023, the group sold 5.893 treasury shares to employees with a total value of DKK 0,8m, and 1.458 shares were utilized for employee remuneration through share-based compensation with a value of DKK 0,2m. During 2023, cBrain repurchased 3.355 ordinary shares. The management is authorized by the Annual General Meeting to repurchase up to 10% of its share capital. The proposed dividend for 2023 amounts to DKK 5,6m, equivalent to DKK 0,28 per share (compared to DKK 4,2m, equivalent to DKK 0,21 per share in 2022). Statement of Earnings per Share Pcs. 20232022Number of shares 20.000.00020.000.000Average number of treasury shares -439.185-439.597Average number of shares, outstanding 19.560.81519.560.403Basic EPS 3,161,92Diluted EPS (DEPS) 3,161,92\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__141": { "value": "Note 19 \u2013 Share Capital Reconciliation of Treasury Shares Pcs. 2023 2022 Treasury shares, January 1 441.1832,2%438.0102,2%Treasury shares acquired in the year 3.3550,0%4.0000,0%Treasury shares sold in the year -7.3510,0%-8270,0%437.1872,2%441.1832,2%The share capital consists of 20.000.000 shares with a nominal value of DKK 0,25 each. No shares have special rights. As of December 31, 2023, the group holds 437.187 treasury shares (compared to 441.183 shares as of December 31, 2022). The market value of the group\u2019s treasury shares as of December 31, 2023, is DKK 117,6m (compared to DKK 69,5m as of December 31, 2022). In 2023, the group sold 5.893 treasury shares to employees with a total value of DKK 0,8m, and 1.458 shares were utilized for employee remuneration through share-based compensation with a value of DKK 0,2m. During 2023, cBrain repurchased 3.355 ordinary shares. The management is authorized by the Annual General Meeting to repurchase up to 10% of its share capital. The proposed dividend for 2023 amounts to DKK 5,6m, equivalent to DKK 0,28 per share (compared to DKK 4,2m, equivalent to DKK 0,21 per share in 2022). Statement of Earnings per Share Pcs. 20232022Number of shares 20.000.00020.000.000Average number of treasury shares -439.185-439.597Average number of shares, outstanding 19.560.81519.560.403Basic EPS 3,161,92Diluted EPS (DEPS) 3,161,92\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__144": { "value": "5600000", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK" } }, "s10_notes__7__145": { "value": "0.28", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:DKK/xbrli:shares" } }, "s10_notes__8__144": { "value": "4200000", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:DKK" } }, "s10_notes__8__145": { "value": "0.21", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:DKK/xbrli:shares" } }, "s10_notes__7__147": { "value": "\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__146": { "value": "\u00a7 Accounting Policies Dividends are recognized as a liability at the time of approval by the Annual General Meeting. Dividends expected to be paid for the year are recorded as a separate line item within equity. The acquisition of treasury shares is recognized directly in equity at cost. Consideration and dividends received on the sale of treasury shares are also directly credited to equity. Proceeds from the sale of treasury shares are recognized directly credited on equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__150": { "value": "Note 20 \u2013 Deferred Tax Liabilities T.DKK 20232022Deferred tax liability, January 1 9.8299.509Adjustment for deferred tax for the year 1.930320Deferred tax liability, December 31 11.7599.829Recognizeddeferred tax liabilities are attributable to the following: Intangible assets 14.21112.131Property, plant and equipment -318187Provisions, etc. -2.134-2.48911.7599.829\u00a7 Accounting Policies Deferred tax liabilities and deferred tax assets are recognized in accordance with the tax law and rates that will be applicable, under the legislation in effect as of the balance sheet date, when the deferred tax is expected to become payable as current tax. Changes in deferred taxes due to changes in tax rates are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__148": { "value": "Note 20 \u2013 Deferred Tax Liabilities T.DKK 20232022Deferred tax liability, January 1 9.8299.509Adjustment for deferred tax for the year 1.930320Deferred tax liability, December 31 11.7599.829Recognizeddeferred tax liabilities are attributable to the following: Intangible assets 14.21112.131Property, plant and equipment -318187Provisions, etc. -2.134-2.48911.7599.829\u00a7 Accounting Policies Deferred tax liabilities and deferred tax assets are recognized in accordance with the tax law and rates that will be applicable, under the legislation in effect as of the balance sheet date, when the deferred tax is expected to become payable as current tax. Changes in deferred taxes due to changes in tax rates are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__151": { "value": "\u00a7 Accounting Policies Deferred tax liabilities and deferred tax assets are recognized in accordance with the tax law and rates that will be applicable, under the legislation in effect as of the balance sheet date, when the deferred tax is expected to become payable as current tax. Changes in deferred taxes due to changes in tax rates are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__156": { "value": "Note 21 \u2013 Borrowings 2023 Effective Coupon Interest CurrencyMaturityRateRateFloating interest rate mortgage loans4,06%4,06%DKK19 years2022 Effective Coupon Interest CurrencyMaturityRateRateFloating interest rate mortgage loans1,12%1,12%DKK20 yearsT.DKK 20232022Within one year 4.2154.9681-3 years 8.39114.9043-5 years 8.33444.712More than 5 years 55.09133.995Total contractual undiscounted cash flows 76.03198.579T.DKK 20232022Non-current liabilities 48.80792.669Current liabilities 1.9065.910Carrying amount 50.71398.579\u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__155": { "value": "Note 21 \u2013 Borrowings 2023 Effective Coupon Interest CurrencyMaturityRateRateFloating interest rate mortgage loans4,06%4,06%DKK19 years2022 Effective Coupon Interest CurrencyMaturityRateRateFloating interest rate mortgage loans1,12%1,12%DKK20 yearsT.DKK 20232022Within one year 4.2154.9681-3 years 8.39114.9043-5 years 8.33444.712More than 5 years 55.09133.995Total contractual undiscounted cash flows 76.03198.579T.DKK 20232022Non-current liabilities 48.80792.669Current liabilities 1.9065.910Carrying amount 50.71398.579\u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__152": { "value": "Note 21 \u2013 Borrowings 2023 Effective Coupon Interest CurrencyMaturityRateRateFloating interest rate mortgage loans4,06%4,06%DKK19 years2022 Effective Coupon Interest CurrencyMaturityRateRateFloating interest rate mortgage loans1,12%1,12%DKK20 yearsT.DKK 20232022Within one year 4.2154.9681-3 years 8.39114.9043-5 years 8.33444.712More than 5 years 55.09133.995Total contractual undiscounted cash flows 76.03198.579T.DKK 20232022Non-current liabilities 48.80792.669Current liabilities 1.9065.910Carrying amount 50.71398.579\u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__154": { "value": "\u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__153": { "value": "\u00a7 Accounting Policies Borrowings from credit institutions, etc., are initially recognized at fair value, net of transaction costs incurred upon borrowing. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, with the difference between the proceeds and the nominal value recognized in the income statement as financial expenses over the term of the loan. Other financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__157": { "value": "Note 22 \u2013 Other payables \u00a7 Accounting Policies Other payables include bonus, holiday allowance and other staff obligations, VAT, PAYE tax labor market contributions, etc. Other payables are measured at amortized costs using the effective interest method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__159": { "value": "Note 23 \u2013 Commitments and Contingencies T.DKK 20232022Short-term lease commitments, within one year 779707779707Collateral The property located at Kalkbr\u00e6nderil\u00f8bskaj 2, 2100 Copenhagen \u00d8, with a total carrying amount of DKK 198,4m, is used as collateral in an owner's mortgage deed to: \uf0b7 Mortgage loan for the remaining debt of DKK 50,7m (2022: DKK 98,6m). \uf0b7 Credit institution for DKK 15,0m as joint liability for the Group's bank balances. Restricted cash cBrain's subsidiary, cBrain MENA Computer System and Design LLC, has provided security in cash deposited of DKK 1,8m (2022: DKK 1,8m) to the Group's bank in Dubai (EmiratesNBD). The group does not have withdrawal rights for the deposit, and therefore, the deposit is presented as other receivables. Other Contingent Liabilities cBrain's Danish companies are jointly and severally liable for the tax on the Danish companies\u2019 income, etc. The total amount of outstanding corporate income tax in Denmark is DKK 13,9m (2022: DKK 5,1m). The Danish companies are also jointly and severally liable for Danish withholding taxes in the form of dividend tax, royalty tax, and interest tax. Any subsequent adjustments to corporate taxes and withholding taxes may result in the Group's liability being a larger amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__158": { "value": "Note 23 \u2013 Commitments and Contingencies T.DKK 20232022Short-term lease commitments, within one year 779707779707Collateral The property located at Kalkbr\u00e6nderil\u00f8bskaj 2, 2100 Copenhagen \u00d8, with a total carrying amount of DKK 198,4m, is used as collateral in an owner's mortgage deed to: \uf0b7 Mortgage loan for the remaining debt of DKK 50,7m (2022: DKK 98,6m). \uf0b7 Credit institution for DKK 15,0m as joint liability for the Group's bank balances. Restricted cash cBrain's subsidiary, cBrain MENA Computer System and Design LLC, has provided security in cash deposited of DKK 1,8m (2022: DKK 1,8m) to the Group's bank in Dubai (EmiratesNBD). The group does not have withdrawal rights for the deposit, and therefore, the deposit is presented as other receivables. Other Contingent Liabilities cBrain's Danish companies are jointly and severally liable for the tax on the Danish companies\u2019 income, etc. The total amount of outstanding corporate income tax in Denmark is DKK 13,9m (2022: DKK 5,1m). The Danish companies are also jointly and severally liable for Danish withholding taxes in the form of dividend tax, royalty tax, and interest tax. Any subsequent adjustments to corporate taxes and withholding taxes may result in the Group's liability being a larger amount.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__160": { "value": "Note 24 \u2013 Related Party Transactions cBrains related parties exercising a significant influence comprise the company\u2019s Board of Directors and Executive Management Board as well as relatives of these persons. Related parties also comprise companies in which the individuals mentioned above have material interests. The Group did not enter into any agreements, deals, or other transactions in 2023 in which the Parent company\u2019s Board of Directors or Executive Management Board had a financial interest, except for transactions following from the employment relationship. Key Management Personnel consists of the Board of Directors and the Executive Management. Remuneration to members of the Board of Directors and the Executive Management Board is disclosed in note 8 and the Remuneration Report for 2023. Members of the Board of Directors are elected by the shareholders at the Annual General Meeting for terms of one year. Refer to pages 34-35 for additional information on Board of Directors members. Interest in the company of members of the Board of Directors and the Executive Management Board: For a detailed description of the parent companies\u2019 transactions with subsidiaries, please refer to the parent company\u2019s financial statements note 28. Shareholder Composition The following shareholders own 5% or more of the company's share capital: \uf0b7 Putega Holding ApS, Denmark, ownership interest 42,66% (Per Tejs Knudsen, CEO and board member of cBrain A/S) As of the end of 2023, the parent company had approximately 14.700 shareholders compared to approximately 14.500 shareholders at the end of 2022.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__163": { "value": "Note 25 \u2013 Financial Instruments and Risks Categories of Financial Instruments T.DKK 20232022Financial assets measured at amortized cost Other financial assets 798511Trade receivables 43.80140.516Other receivables 2.2288.022Cash and cash equivalents 9.2342.22556.06151.274Financial liabilities measured at amortized cost Borrowings 50.71398.579Trade payables 3.4295.41854.142103.997Financial Risk Management Strategies cBrain is exposed to market risks in the form of changes in exchange rates and interest rates, as well as credit risks and liquidity risks, due to its operations, investments, and financing activities. Management believes that cBrain operates with a low-risk profile, and as such, foreign currency, interest rate, and credit risks only occur on a commercial basis. It is cBrain's policy not to engage in active speculation in financial risks. Entering into new markets may involve transactions in foreign currencies, which could expose cBrain to currency fluctuations. Therefore, this area is closely monitored to assess the need for currency hedging instruments. For implemented optimization, refer to the following section. Foreign Exchange Risk cBrain's foreign exchange risk is primarily managed by matching cash inflows and outflows in the same currency. The difference between cash inflows and outflows in the same currency represents an unhedged currency risk. The majority of positions are in EUR, USD, GBP and AED. Currency Risk on Recognized Assets and Liabilities 2023 T.DKK EURUSDGBPAEDCash and cash equivalents 2.2981.2592902784.125Receivables 3.2894681724.5998.528Liabilities -20900-94-303Unhedged net-position 5.3781.7274624.78312.350Loss/gain at 10 % strengthening/ +/- 538+/- 173+/- 46+/- 478+/- 1.235weakening of DKK 2022 T.DKK EURUSDGBPAEDCash and cash equivalents 2.4069981.5002035.107Receivables 650491420841Liabilities -714-7400-788Unhedged net-position 2.3429731.6422035.160Loss/gain at 10 % strengthening/ +/- 234+/- 97+/- 164+/- 20+/- 515weakening of DKKInterest Rate Risks cBrain's interest rate risk is related to bank balances and debt to mortgage loans (borrowings). As of December 31, 2023, the Group has a bank balance of DKK 9,2m (2022: DKK 2,2 million). In connection with bank balances, there is a total credit facility of DKK 25 million. The bank balances are subject to variable day-to-day interest rates. The Group's borrowings consist of a 20-year variable-rate mortgage loan with rate-fixing every 6 months. As of December 31, 2023, borrowings amount to DKK 50,7 million (2022: DKK 98,6 million). The interest rate as of December 31, 2023, is 4,06%. If the interest rate were to increase by one percentage point, it would have a negative effect of DKK 0,5 million. A corresponding decrease in interest rates would have the opposite effect. The impact of changes in interest rates on the Group's result does not differ from the impact on equity. Liquidity Risks cBrain's objective is to maintain sufficient liquidity reserves to be able to respond appropriately to unforeseen fluctuations in liquidity. Excess liquidity is placed in deposit or savings accounts, considering the expected liquidity needs. Liquidity is only placed with financial institutions with high creditworthiness. Non-Derivative Financial Liabilities 2023 Between Between Less than After T.DKK 6 and 12 1 and 5 Total6 months5 yearsmonthsyearsBorrowings 2.1082.10816.72555.09176.031Trade payables 3.4290003.429Other payables 23.7663.0670026.83329.3035.17416.72555.091106.2932022 Less Between Between than After T.DKK 6 and 12 1 and 5 Total6 5 yearsmonthsyearsmonthsBorrowings 2.9592.95123.36182.875112.146Trade payables 5.4180005.4188.3772.95123.36182.875117.564Credit Risks Credit risk is low due to the types of customers, primarily consisting of public authorities and professional organizations. The finance department continuously reviews credit risks, including the size and age distribution of receivables from individual customers. In 2023, an expected loss of DKK 0,3m was recognized (2022: DKK 0,6), and no losses were realized during the fiscal year. See note 16 for further information about credit risks. Changes in liabilities arising from financing activities Borrowings 20232022Opening, January 1 98.5790Borrowings 099.821Repayment of borrowings -48.073-1.255Amortization of loan costs (non-cash) 20713Closing, December 31 50.71398.579", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__162": { "value": "Note 25 \u2013 Financial Instruments and Risks Categories of Financial Instruments T.DKK 20232022Financial assets measured at amortized cost Other financial assets 798511Trade receivables 43.80140.516Other receivables 2.2288.022Cash and cash equivalents 9.2342.22556.06151.274Financial liabilities measured at amortized cost Borrowings 50.71398.579Trade payables 3.4295.41854.142103.997Financial Risk Management Strategies cBrain is exposed to market risks in the form of changes in exchange rates and interest rates, as well as credit risks and liquidity risks, due to its operations, investments, and financing activities. Management believes that cBrain operates with a low-risk profile, and as such, foreign currency, interest rate, and credit risks only occur on a commercial basis. It is cBrain's policy not to engage in active speculation in financial risks. Entering into new markets may involve transactions in foreign currencies, which could expose cBrain to currency fluctuations. Therefore, this area is closely monitored to assess the need for currency hedging instruments. For implemented optimization, refer to the following section. Foreign Exchange Risk cBrain's foreign exchange risk is primarily managed by matching cash inflows and outflows in the same currency. The difference between cash inflows and outflows in the same currency represents an unhedged currency risk. The majority of positions are in EUR, USD, GBP and AED. Currency Risk on Recognized Assets and Liabilities 2023 T.DKK EURUSDGBPAEDCash and cash equivalents 2.2981.2592902784.125Receivables 3.2894681724.5998.528Liabilities -20900-94-303Unhedged net-position 5.3781.7274624.78312.350Loss/gain at 10 % strengthening/ +/- 538+/- 173+/- 46+/- 478+/- 1.235weakening of DKK 2022 T.DKK EURUSDGBPAEDCash and cash equivalents 2.4069981.5002035.107Receivables 650491420841Liabilities -714-7400-788Unhedged net-position 2.3429731.6422035.160Loss/gain at 10 % strengthening/ +/- 234+/- 97+/- 164+/- 20+/- 515weakening of DKKInterest Rate Risks cBrain's interest rate risk is related to bank balances and debt to mortgage loans (borrowings). As of December 31, 2023, the Group has a bank balance of DKK 9,2m (2022: DKK 2,2 million). In connection with bank balances, there is a total credit facility of DKK 25 million. The bank balances are subject to variable day-to-day interest rates. The Group's borrowings consist of a 20-year variable-rate mortgage loan with rate-fixing every 6 months. As of December 31, 2023, borrowings amount to DKK 50,7 million (2022: DKK 98,6 million). The interest rate as of December 31, 2023, is 4,06%. If the interest rate were to increase by one percentage point, it would have a negative effect of DKK 0,5 million. A corresponding decrease in interest rates would have the opposite effect. The impact of changes in interest rates on the Group's result does not differ from the impact on equity. Liquidity Risks cBrain's objective is to maintain sufficient liquidity reserves to be able to respond appropriately to unforeseen fluctuations in liquidity. Excess liquidity is placed in deposit or savings accounts, considering the expected liquidity needs. Liquidity is only placed with financial institutions with high creditworthiness. Non-Derivative Financial Liabilities 2023 Between Between Less than After T.DKK 6 and 12 1 and 5 Total6 months5 yearsmonthsyearsBorrowings 2.1082.10816.72555.09176.031Trade payables 3.4290003.429Other payables 23.7663.0670026.83329.3035.17416.72555.091106.2932022 Less Between Between than After T.DKK 6 and 12 1 and 5 Total6 5 yearsmonthsyearsmonthsBorrowings 2.9592.95123.36182.875112.146Trade payables 5.4180005.4188.3772.95123.36182.875117.564Credit Risks Credit risk is low due to the types of customers, primarily consisting of public authorities and professional organizations. The finance department continuously reviews credit risks, including the size and age distribution of receivables from individual customers. In 2023, an expected loss of DKK 0,3m was recognized (2022: DKK 0,6), and no losses were realized during the fiscal year. See note 16 for further information about credit risks. Changes in liabilities arising from financing activities Borrowings 20232022Opening, January 1 98.5790Borrowings 099.821Repayment of borrowings -48.073-1.255Amortization of loan costs (non-cash) 20713Closing, December 31 50.71398.579", "dimensions": { "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__161": { "value": "Note 25 \u2013 Financial Instruments and Risks Categories of Financial Instruments T.DKK 20232022Financial assets measured at amortized cost Other financial assets 798511Trade receivables 43.80140.516Other receivables 2.2288.022Cash and cash equivalents 9.2342.22556.06151.274Financial liabilities measured at amortized cost Borrowings 50.71398.579Trade payables 3.4295.41854.142103.997Financial Risk Management Strategies cBrain is exposed to market risks in the form of changes in exchange rates and interest rates, as well as credit risks and liquidity risks, due to its operations, investments, and financing activities. Management believes that cBrain operates with a low-risk profile, and as such, foreign currency, interest rate, and credit risks only occur on a commercial basis. It is cBrain's policy not to engage in active speculation in financial risks. Entering into new markets may involve transactions in foreign currencies, which could expose cBrain to currency fluctuations. Therefore, this area is closely monitored to assess the need for currency hedging instruments. For implemented optimization, refer to the following section. Foreign Exchange Risk cBrain's foreign exchange risk is primarily managed by matching cash inflows and outflows in the same currency. The difference between cash inflows and outflows in the same currency represents an unhedged currency risk. The majority of positions are in EUR, USD, GBP and AED. Currency Risk on Recognized Assets and Liabilities 2023 T.DKK EURUSDGBPAEDCash and cash equivalents 2.2981.2592902784.125Receivables 3.2894681724.5998.528Liabilities -20900-94-303Unhedged net-position 5.3781.7274624.78312.350Loss/gain at 10 % strengthening/ +/- 538+/- 173+/- 46+/- 478+/- 1.235weakening of DKK 2022 T.DKK EURUSDGBPAEDCash and cash equivalents 2.4069981.5002035.107Receivables 650491420841Liabilities -714-7400-788Unhedged net-position 2.3429731.6422035.160Loss/gain at 10 % strengthening/ +/- 234+/- 97+/- 164+/- 20+/- 515weakening of DKKInterest Rate Risks cBrain's interest rate risk is related to bank balances and debt to mortgage loans (borrowings). As of December 31, 2023, the Group has a bank balance of DKK 9,2m (2022: DKK 2,2 million). In connection with bank balances, there is a total credit facility of DKK 25 million. The bank balances are subject to variable day-to-day interest rates. The Group's borrowings consist of a 20-year variable-rate mortgage loan with rate-fixing every 6 months. As of December 31, 2023, borrowings amount to DKK 50,7 million (2022: DKK 98,6 million). The interest rate as of December 31, 2023, is 4,06%. If the interest rate were to increase by one percentage point, it would have a negative effect of DKK 0,5 million. A corresponding decrease in interest rates would have the opposite effect. The impact of changes in interest rates on the Group's result does not differ from the impact on equity. Liquidity Risks cBrain's objective is to maintain sufficient liquidity reserves to be able to respond appropriately to unforeseen fluctuations in liquidity. Excess liquidity is placed in deposit or savings accounts, considering the expected liquidity needs. Liquidity is only placed with financial institutions with high creditworthiness. Non-Derivative Financial Liabilities 2023 Between Between Less than After T.DKK 6 and 12 1 and 5 Total6 months5 yearsmonthsyearsBorrowings 2.1082.10816.72555.09176.031Trade payables 3.4290003.429Other payables 23.7663.0670026.83329.3035.17416.72555.091106.2932022 Less Between Between than After T.DKK 6 and 12 1 and 5 Total6 5 yearsmonthsyearsmonthsBorrowings 2.9592.95123.36182.875112.146Trade payables 5.4180005.4188.3772.95123.36182.875117.564Credit Risks Credit risk is low due to the types of customers, primarily consisting of public authorities and professional organizations. The finance department continuously reviews credit risks, including the size and age distribution of receivables from individual customers. In 2023, an expected loss of DKK 0,3m was recognized (2022: DKK 0,6), and no losses were realized during the fiscal year. See note 16 for further information about credit risks. Changes in liabilities arising from financing activities Borrowings 20232022Opening, January 1 98.5790Borrowings 099.821Repayment of borrowings -48.073-1.255Amortization of loan costs (non-cash) 20713Closing, December 31 50.71398.579", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__164-1": { "value": "cBrain is exposed to market risks in the form of changes in exchange rates and interest rates, as well as credit risks and liquidity risks, due to its operations, investments, and financing activities.Foreign Exchange Risk cBrain's foreign exchange risk is primarily managed by matching cash inflows and outflows in the same currency. The difference between cash inflows and outflows in the same currency represents an unhedged currency risk. The majority of positions are in EUR, USD, GBP and AED. Currency Risk on Recognized Assets and Liabilities 2023 T.DKK EURUSDGBPAEDCash and cash equivalents 2.2981.2592902784.125Receivables 3.2894681724.5998.528Liabilities -20900-94-303Unhedged net-position 5.3781.7274624.78312.350Loss/gain at 10 % strengthening/ +/- 538+/- 173+/- 46+/- 478+/- 1.235weakening of DKK 2022 T.DKK EURUSDGBPAEDCash and cash equivalents 2.4069981.5002035.107Receivables 650491420841Liabilities -714-7400-788Unhedged net-position 2.3429731.6422035.160Loss/gain at 10 % strengthening/ +/- 234+/- 97+/- 164+/- 20+/- 515weakening of DKKInterest Rate Risks cBrain's interest rate risk is related to bank balances and debt to mortgage loans (borrowings). As of December 31, 2023, the Group has a bank balance of DKK 9,2m (2022: DKK 2,2 million). In connection with bank balances, there is a total credit facility of DKK 25 million. The bank balances are subject to variable day-to-day interest rates. The Group's borrowings consist of a 20-year variable-rate mortgage loan with rate-fixing every 6 months. As of December 31, 2023, borrowings amount to DKK 50,7 million (2022: DKK 98,6 million). The interest rate as of December 31, 2023, is 4,06%. If the interest rate were to increase by one percentage point, it would have a negative effect of DKK 0,5 million. A corresponding decrease in interest rates would have the opposite effect. The impact of changes in interest rates on the Group's result does not differ from the impact on equity.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__165": { "value": "Foreign Exchange Risk cBrain's foreign exchange risk is primarily managed by matching cash inflows and outflows in the same currency. The difference between cash inflows and outflows in the same currency represents an unhedged currency risk. The majority of positions are in EUR, USD, GBP and AED. Currency Risk on Recognized Assets and Liabilities 2023 T.DKK EURUSDGBPAEDCash and cash equivalents 2.2981.2592902784.125Receivables 3.2894681724.5998.528Liabilities -20900-94-303Unhedged net-position 5.3781.7274624.78312.350Loss/gain at 10 % strengthening/ +/- 538+/- 173+/- 46+/- 478+/- 1.235weakening of DKK 2022 T.DKK EURUSDGBPAEDCash and cash equivalents 2.4069981.5002035.107Receivables 650491420841Liabilities -714-7400-788Unhedged net-position 2.3429731.6422035.160Loss/gain at 10 % strengthening/ +/- 234+/- 97+/- 164+/- 20+/- 515weakening of DKK", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__168": { "value": "cBrain's objective is to maintain sufficient liquidity reserves to be able to respond appropriately to unforeseen fluctuations in liquidity. Excess liquidity is placed in deposit or savings accounts, considering the expected liquidity needs. Liquidity is only placed with financial institutions with high creditworthiness. Non-Derivative Financial Liabilities 2023 Between Between Less than After T.DKK 6 and 12 1 and 5 Total6 months5 yearsmonthsyearsBorrowings 2.1082.10816.72555.09176.031Trade payables 3.4290003.429Other payables 23.7663.0670026.83329.3035.17416.72555.091106.2932022 Less Between Between than After T.DKK 6 and 12 1 and 5 Total6 5 yearsmonthsyearsmonthsBorrowings 2.9592.95123.36182.875112.146Trade payables 5.4180005.4188.3772.95123.36182.875117.564", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__169": { "value": "Credit Risks Credit risk is low due to the types of customers, primarily consisting of public authorities and professional organizations. The finance department continuously reviews credit risks, including the size and age distribution of receivables from individual customers. In 2023, an expected loss of DKK 0,3m was recognized (2022: DKK 0,6), and no losses were realized during the fiscal year. See note 16 for further information about credit risks.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__170": { "value": "Note 26 - Capital Structure cBrain's management continuously assesses whether the Group's capital structure aligns with the interests of the Group and its shareholders. The overall objective is to maintain a capital structure that supports long-term financial growth while maximizing returns to the Group's stakeholders through optimizing the ratio of equity to debt. The Group's overall strategy remains unchanged from the previous year. cBrain's capital structure consists of borrowings, lease liabilities, cash and cash equivalents, equity, including share capital, and retained earnings. The Board of Directors reviews the capital structure twice a year in connection with the presentation of the interim and annual reports. As part of this review, the Board of Directors assesses the cost of capital and the risks associated with each type of capital. The financial gearing at the balance sheet date can be summarized as follows: T.DKK 20232022Borrowings 50.71398.579Cash and cash equivalents -9.234-2.22541.47996.354Equity 229.180169.502Financial Gearing Ratio 18,1%56,8%The Group does not have a specific target for the level of financial leverage.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__171": { "value": "Note 27 - Events After the Balance Sheet Date No events have occurred after the end of the fiscal year that would require adjustment or disclosure in the annual report for 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s10_notes__7__172": { "value": "Note 28 \u2013 Key Ratios The key figures and financial ratios have been prepared on a consolidated basis and defined and calculated in accordance with the 'Recommendations and Financial Ratios' issued by the Danish Finance Society, using the following calculation formulas: Revenue in current period - Revenue in previous period Revenue growth rate =Revenue in previous period Operating profit (EBIT) Profit margin (EBIT) =Revenue Result before tax (EBT) Return of investment (ROI) =Total assets Earnings before income taxes (EBT) EBT margin =Revenue Total current assets Liquidity ratio =Total current liabilities Total equity Solvency ratio =Total assets Profit for the period Return on equity =Average equity Total equity Book Value per Share (BVPS) =Number of shares Profit for the period Basic EPS =Average outstanding shares Profit for the period Diluted EPS (DEPS) =Average outstanding shares + Diluted shares Average number of employees Number of employees calculated as average FTE =(FTEs) (full-time equivalents) Gender diversity is calculated as average FTE Gender diversity, all employees =(full-time equivalents) per gender. Scope 1 & 2 CO2e emissions Emissions for electricity and district heating at cBrain's =(tonnes) headquarters in Copenhagen, Denmark. Average number of employees 167150cBrain A/SKalkbraenderiloebskaj 2 DK-2100 Copenhagen Denmark+ 45 7216 1811 info@cbrain.comNasdaq symbol: CBRAINwww.cbrain.com", "dimensions": { "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements", "language": "en", "entity": "scheme:529900E1K2W6SBYF8W02", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } } } }