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"value": "Note 1 Basis of preparation The consolidated financial statements for 2023/2024 have been prepared in accordance with the IFRS Ac-counting Standards as adopted by the EU and additional disclosure requirements pursuant to the Danish Financial Statements Act for Class D companies. General information The financial statements have been prepared on the basis of the historical cost principle, modified in that certain financial assets and liabilities are measured at fair value. Subsequent to initial recognition, the assets and liabilities are measured as described below in respect of each individual item or in the relevant note. Significant estimates and judgements In connection with application of the accounting policies described, it may be necessary for Management to make estimates and judgements in respect of the accounting items. Further, Management make judge-ments on the reported amounts of assets, liabilities, net sales, expenses and related disclosures. The esti-mates and assumptions applied are based on historical experience and other factors that Management con-siders reasonable under the circumstances, but which are inherently uncertain and unpredictable. Such as-sumptions may be incomplete or inaccurate, and unexpected events or circumstances may arise. In addi-tion, the company is subject to risks and uncertainties that may cause actual outcomes to deviate from these estimates. For the financial year 2023/24 estimates in relation to \u2018Provision for litigation about transvaginal surgical mesh products\u2019 are no longer relevant. Coloplast consider the cases closed and the Management no longer make estimates and judgements in respect of the accounting item. It may be necessary to change previous estimates as a result of changes to the assumptions on which the estimates were based or due to new information or subsequent events. A further description of the principal accounting estimates and judgements is provided in the relevant notes. Management has made significant accounting estimates and judgements in respect of the following areas: Area Estimate / judgement Note Goodwill and other intangible assets Estimate and judgement 11 Acquisitions of businesses Estimate and judgement 11, 32 Inventories Estimate 15 Deferred tax assets and uncertain tax positions Estimate and judgement 14 Other provisions Estimate 19 Macroeconomic uncertainty Management has considered the ongoing impacts on income and expenses from the inflationary pressure and higher interest rates. Changes in prices and direct costs are based on past experience and manage-ment\u2019s expectation of future changes in the markets where the Group operates. Management has from the financial year 2023/24 added potential financial impact of the economic and political environment as a principal risk that is monitored and reported on. Climate-related risks Coloplast is exposed to risks associated with climate change. In preparing the consolidated financial state-ments for 2023/24, management has considered the impact of climate change. While sustainability is an embedded part of doing business, management does not consider sustainability targets or climate change to have a significant impact on the accounting estimates and judgements consistent with the assessment that climate change is not expected to have significant impact on the Group\u2019s future cash flows, the carry-ing amount of non-current assets, or going concern assessment.Note 2 Changes in accounting policies Effective from the 2023/24 financial year, the Coloplast Group has implemented all new, updated or amended IFRS Accounting Standards and interpretations (IFRSs) as issued by the IASB and IFRSs adopted by the EU that are effective for the 2023/24 financial year. Coloplast has implemented the amendments to IAS 1 Presentation of Financial Statements and Practice Statement 2, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, and IAS 12 Income Taxes. The amendments did not have a material impact on recognition or measurement. The implementation of new, updated or amended IFRS Accounting Standards and interpretations (IFRSs and IFRICs) did not, in all material respects, affect the financial statements. New financial reporting standards to be adopted New and amended standards are implemented when taking effect. The amended standard relevant to Coloplast is IAS 1 Presentation of Financial Statements - Classification of Liabilities as Current or Non-cur-rent and IFRS 16 Leases. In April 2024, the IASB issued IFRS 18, which replaces IAS 1. IFRS 18 introduces amongst other new re-quirements for presentation within the statement of loss and disclosures of management-defined perfor-mance measures. The standard is not yet adopted by the EU. The implications of the new requirements is currently being evaluated. Reporting standards or interpretations which are not adopted by the EU have not been applied in this an-nual report.Note 3 General accounting policies This section provides a summary of significant accounting policies, and other general accounting policies. A detailed description of the accounting policies applied and the estimates made relative to each individual item is provided in relevant notes, such that all information about a specific accounting item can be found there. Foreign currency The financial statement items of individual Group entities are measured in the currency used in the primary economic environment in which the entity operates (functional currency). The consolidated financial state-ments are presented in Danish kroner (DKK), which is the functional and presentation currency of the par-ent company. Other currencies are considered foreign currencies. Translation of foreign currencies Transactions denominated in foreign currencies are translated into an entity\u2019s functional currency at the exchange rate prevailing at the transaction date. Monetary items denominated in foreign currencies are translated at the exchange rate prevailing at the bal-ance sheet date. Exchange adjustments arising as the difference between exchange rates at the balance sheet date and exchange rates at the transaction date of monetary items are recognised in the income statement as financial income or expenses. On translation of entities with a functional currency other than DKK, balance sheet items are translated at the exchange rates at the balance sheet date and income statement items are translated at the exchange rates at the transaction date. The resulting exchange adjustments are taken directly to other comprehen-sive income. The Argentinian economy has been considered a hyperinflation economy effective from 1 July 2018. Ac-cordingly, the Group\u2019s Argentinian subsidiary is recognised in accordance with IAS 29. The subsidiary\u2019s fi-nancial statements were inflation adjusted at a retail price index increase of 237% (133% in 2022/23 -source: Bloomberg) prior to recognition in the consolidated financial statements. The adjustment of the be-ginning of period equity is recognised in currency translation in equity. The income statement and the bal-ance sheet of the inflation-adjusted financial statements are included in the consolidated financial state-ments at the exchange rate applying at the balance sheet date standing at 0.69. Consolidation, business combinations and associates The consolidated financial statements comprise the financial statements of Coloplast A/S (the parent com-pany) and enterprises (subsidiaries) controlled by the parent company. The parent company is considered to exercise control when it has power over the relevant activities of the enterprise, is exposed or has rights to a variable return from the investment and has the ability to affect those returns through its power. The consolidated financial statements are prepared by aggregating the financial statements of the parent company and the individual subsidiaries, all of which are prepared in accordance with the Group\u2019s account-ing policies. Intra-group transactions, balances, dividends and unrealised gains and losses on transactions between Group companies are eliminated. Enterprises, which are not subsidiaries but in which the Group holds at least 20% of the voting rights or oth-erwise exercise a significant influence, are regarded as associates. The Group\u2019s proportionate share of unre-alised gains and losses on transactions between the Coloplast Group and associates is eliminated. Enterprises recently acquired or divested are included in the consolidation in the period in which the Coloplast Group has control of the enterprise. Comparative figures are not restated to reflect acquisitions. Acquisitions are accounted for using the acquisition method, according to which the assets and liabilities and contingent liabilities of enterprises acquired are measured at fair value at the date of acquisition. Goodwill on the acquisition of subsidiaries or associates is calculated as the difference between the fair value of the consideration and the fair value of the Group companies\u2019 proportionate share of identifiable assets less liabilities and contingent liabilities at the date of acquisition. The consideration for an enterprise consists of the fair value of the agreed consideration for the acquired enterprise. If part of the consideration is contingent on future events, such part is recognised at its fair value at the date of acquisition. Costs directly attributable to business combinations are recognised directly in the income statement as special items when incurred. In cases where the fair value of acquired identifiable assets, liabilities or contingent liabilities subsequently turns out to differ from the values calculated at the date of acquisition, the calculation, including goodwill and contingent consideration are adjusted until up to 12 months after the date of acquisition. Subsequently, goodwill is not adjusted. Goodwill arising in connection with the acquisition of subsidiaries is recognised in the balance sheet under intangible assets in the consolidated financial statements and tested annually for impairment. Marketable securities Marketable securities are part of a portfolio which is managed and measured on a fair value basis as per transaction date. Adjustments to fair value is recognised through profit or loss as financial items. Bonds forming part of repo transactions, i.e. the sale of bonds that are bought back at a later date remain classified as financial assets in the balance sheet, while amounts received from repo transactions are recog-nised as repo debt. Returns on such bonds are recognised under financials. Cash flow statement The consolidated cash flow statement, which is presented according to the indirect method, shows the Group\u2019s cash flow from operating, investing and financing activities as well as the Group\u2019s cash and cash equivalents at the beginning and end of the year. Cash and cash equivalents comprise cash. Marketable se-curities include bonds with maturities of more than three months and are recognised under investing activi-ties. Reporting under the ESEF Regulation The Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) has introduced a single electronic reporting format for the annual financial reports of issuers with securities listed on the EU regulated markets. The ESEF Regulation sets out the following main requirements: (1) Issuers shall draw up and disclose their annual financial reports using the XHTML format; and (2) issuers that draw-up their primary consolidated financial statements in accordance with IFRS as endorsed by the EU shall tag those consolidated financial statements using inline eXtensible Business Reporting Language (iXBRL) and with effect from the 2022/23 annual report block-tag the notes to the consolidated financial statements. The combination of the XHTML format with the iXBRL tags makes the annual financial reports both hu-man-readable and machine-readable, thus enhancing accessibility, analysis and comparability of the infor-mation included in the annual financial reports. iXBRL tags shall comply with the ESEF taxonomy, which is included in the ESEF Regulation and developed based on the IFRS taxonomy published by the IFRS Foundation. As part of the tagging process financial statement line items are marked up to elements in the ESEF taxon-omy. If a financial statement line item is not defined in the ESEF taxonomy, an extension to the taxonomy is created. Extensions have to be anchored to elements in the ESEF taxonomy, except for extensions which are subtotals. The annual report submitted to the Danish Financial Supervisory Authority (The Officially Appointed Mecha-nisms) consists of the XHTML document together with some technical files all included in a ZIP file named Coloplast-2024-09-30-en.ZIP.Accounting policies Revenue Revenue comprises income from the sale of goods after deduction of any price reductions, quantity discounts or cash discounts. Sales transactions are recognised in the income statement at the point in time when control of the goods is transferred to the customer, and when the consideration is assessed to be collectible. Revenues from sales transactions are measured at the transaction price to which Coloplast expects to be entitled. Within all segments, revenues are typically recognised when the customer takes possession of the goods. Excep-tions to this comprise Interventional Urology revenues, as revenues from certain surgical products are generated from consignment sales as well as the contract manufacturing business. Certain surgical products within Interven-tional Urology are always available at our partner hospitals to ensure that all sizes and fits are always available. Revenues from consignment sales are recognised as the goods are used (i.e. in surgery). Revenues from contract manufacturing business is recognised when the products are available for delivery when this coincides with the transfer of control of the products. Coloplast generates most of its sales through distributors that operate under various conditions and who for that reason require varying sales agreements. Coloplast\u2019s distributor agreements contain volume and product-specific rebates, which require data management and monitoring of sales to individual distributors at the product level. In addition, the sales agreements contain various right-of-product-return requirements. Payment terms for trade receivables from customers depend on creditworthiness, customary business practices and contract negotiations. Payment terms for some customers include a period of credit which commences when the products are shipped while other customers are requested to pay in advance or provide appropriate collateral for the payment. Prepayments from customers are recognised as revenue in the following period upon satisfying the performance obligations. Variable considerations include volume and product-specific rebates which, for some markets, are accumulated and paid annually or quarterly. Accruals for variable considerations are constrained by uncertainty of future events, such as the expected volume of sales, and require significant estimate. Accounting policies, continued Revenue is measured at the fair value of the agreed consideration. All discounts granted are recognised in reve-nue. An estimate of expected returns is also recognised in revenue. Coloplast applies the practical expedient in IFRS 15, para 63 associated with the determination of whether a signif-icant financing component exists for transactions where payment is expected in less than 12 months from the de-livery of goods (transfer of control). The operating segments are defined on the basis of the monthly reporting to the Executive Leadership Team, which is considered the chief operating decision maker, and the management structure. Reporting to Manage-ment is based on five operating segments: Chronic Care, Voice and Respiratory Care, Interventional Urology, Ad-vanced Wound Dressings and Biologics. Management does not receive reporting on assets and liabilities by oper-ating segments. Accordingly, the operating segments are not measured in this respect, nor do we allocate re-sources on this background.Accounting policies Special items comprise material amounts of a non-recurring nature, such as costs relating to acquisitions, divest-ment, closure or restructuring, provisions for lawsuits, etc. These items are presented separately to facilitate the comparability of the income statement and to provide a better picture of the operating results.Accounting policies Financial income and expenses include interest, financing costs of leases, realised and unrealised foreign exchange adjustments, gains on net monetary items in hyperinflationary economies, fair value adjustment of forward con-tracts transferred from other comprehensive income, fair value adjustments of cash settled share options, fees, market value adjustments of securities and dividend received on shares recognised under securities. See note 23 to the consolidated financial statements for more information about accounting policy for items trans-ferred from hedging reserve.Accounting policies Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date. Current income tax relating to items recognised directly in equity is recognised in equity and not in the statement of profit or loss. Interest expenses and income related to current taxes are included in financial items.Accounting policies Earnings per share (EPS) reflects the ratio between profit for the year and the year\u2019s weighted average of issued, ordinary shares, excluding ordinary shares purchased by the Group and held as treasury shares. Earnings per share, diluted, is calculated as the net profit for the year divided by the average number of outstanding shares ad-justed for the dilutive effect of outstanding share options in the money.Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively.Accounting policies Property, plant and equipment is measured at cost less accumulated depreciation and impairment losses. Cost comprises the cost of acquisition and expenses directly attributable to an acquisition until the asset is ready for use. In case of assets manufactured by the company, cost comprises materials, components, sub-supplier services, direct labour and costs directly attributable to the manufactured asset. In addition, borrowing costs are recognised as part of cost. Depreciation is provided on a straight-line basis over the expected useful lives of the assets. The expected useful lives are: Land not depreciated Buildings 15 \u2013 25 years Building installations 5 \u2013 10 years Plant and machinery 5 \u2013 15 years Other fixtures and fittings, tools and equipment 3 \u2013 7 years Accounting policies At the commencement date, when a leased asset is made available for use, a right-of-use asset and a correspond-ing lease liability is recognised on the balance sheet. Right-of-use assets are initially measured at cost, which comprises the initial amount of the lease liability, any lease payments made prior to the commencement date and any initial direct costs. Subsequently, the right-of-use asset is measured at cost less depreciation and impairment losses and adjusted for the remeasurement of the lease lia-bility. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term or the use-ful life of the right-of-use asset. Options to extend the initial leasing period are only included in the initial measurement if it is reasonably certain that the option will be utilised. Lease liabilities are initially measured at the present value of future lease payments. The lease payments are dis-counted using the implicit rate of the lease contract or, if not readily determinable, the incremental borrowing rate of Coloplast for loans with similar term and security. As a practical expedient, the discount rates are determined on basis of a portfolio of leases with similar characteristics, e.g. a portfolio of leased cars in a specific country. The lease liabilities are subsequently reduced by the portion of lease payments which is regarded as repayment of those lease liabilities. Lease liabilities are remeasured in the event of a lease modification or a reassessment of the lease term which in turn may also impact the carrying value of the right-of-use assets. The lease term is reas-sessed when a significant event or change, which is within the control of Coloplast, affects the prior assessment. Short-term leases and leases of low-value assets are exempted from the above accounting model. Consequently, lease payments associated with such lease contracts are recognised as an operating expense on either a straight-line basis over the lease term or another systematic basis which is more representative of the pattern of the bene-fit of the leased assets.Accounting policies Full provision is made for deferred tax on the basis of all temporary differences in accordance with the balance sheet liability method. Temporary differences arise between the tax base of assets and liabilities and their carry-ing amounts which are offset over time. Deferred tax relating to differences between initial recognition of assets or liabilities is not recognised if at the transaction date neither the accounting profit nor the taxable income is affected unless such differences occurred in a business combination. Uncertain tax positions generally relate to transfer pricing disputes and are recognised under payable tax and measured according to current tax rules and at the tax rates assumed in the year in which the assets or liability are expected to be realised. Deferred tax assets are recognised to the extent that it is probable that future positive taxable income will be generated, against which the temporary differences and tax losses can be offset. Deferred tax assets are meas-ured at expected net realisable values. The value of future tax deductions in relation to share option pro-grammes is recognised as deferred tax, until they are exercised by the employees. Any estimated excess tax de-duction compared to the costs realised in the income statement is charged to equity. Coloplast is applying the temporary relief from accounting for deferred taxes arising from the implementation of the Pillar Two rules issued by the OECD. No provision is made for deferred tax regarding undistributed earnings in subsidiaries, as Coloplast controls the release of the obligation.Accounting policies Inventories are measured at the lower of cost and net realisable value. Cost is determined using the FIFO principle. The cost of finished goods and work in progress comprises raw materials, direct labour, other direct costs and indi-rect production overheads. Production overheads comprise indirect material and labour costs, maintenance and depreciation of the machinery and production buildings used in the manufacturing process as well as costs of pro-duction administration and management. Net realisable value is the expected selling price less cost of completion and costs to sell.Accounting policies Receivables consist mainly of trade receivables. On initial recognition, receivables are measured at fair value and subsequently at amortised cost. Receivables are written down on the basis of an individual assessment and the sim-plified approach in accordance with IFRS 9 where loss allowances are based on lifetime expected credit losses.Accounting policies Share options are granted to the executive management and senior management. For equity-settled schemes, the fair value of options is determined at the grant date. The option value is subsequently recognised over the vesting period as staff costs. For cash-settled schemes, the fair value of options granted during the period is recog-nised as staff costs, whereas the fair value adjustment of granted options from previous periods is recognised un-der financial items. The purchase and selling prices of treasury shares on exercise of share options are deducted from or added to equity, as the case may be.Accounting policies In defined contribution plans, the Group makes regular payments of fixed contributions to independent pension funds and insurance companies. The Group is under no obligation to pay additional contributions. Costs for de-fined contribution plans are recognised in the income statement as Coloplast assumes an obligation to make the payment. In defined benefit plans, the Group is under an obligation to pay a defined benefit on retirement. The actuarially calculated present value less the fair value of any plan assets is recognised in the balance sheet under provision for pension and similar obligations or in plan assets in the balance sheet. The total service costs of the year plus calculated interest based on actuarial estimates and financial assumptions at the beginning of the year are recog-nised in the income statement. The difference between the forecast development in plan assets and liabilities and the realised values at the end of the year is called actuarial gains or losses and is recognised in other comprehen-sive income. In connection with a change in benefits regarding the employees\u2019 employment with the Group to date, there will be a change in the actuarial calculation of the net present value, which is taken directly to the profit or loss.Accounting policies Provisions are recognised when the Group has a legal or constructive obligation arising from a past event, and it is probable that an outflow of the Group\u2019s financial resources will be required to settle the obligation. Provisions are measured as Management's best estimate of the amount with which the liability is expected to be settled. The Group recognises a provision for the replacement of products covered by warranties at the balance sheet date.Accounting policies Borrowings from credit institutions are recognised at fair value less expenses incurred and subsequently at amortised cost.Accounting policies Financial instruments are measured at either amortised cost or fair value. Those financial instruments, which are measured at fair value, can be categorised according to the fair value measurement hierarchy below: Level 1: Observable prices in active markets for identical instruments. Level 2: Valuation models primarily based on observable prices or traded prices of comparable instruments. Level 3: Valuation models primarily based on non-observable prices. The fair value of forward exchange contracts and other derivative financial instruments are considered a level 2 fair value measurement as the fair value is determined directly based on the published exchange rates and quoted forward exchange rates at balance sheet dates. The fair value of derivative financial instruments is calculated on the basis of current market data.Accounting policies At the initiation of derivative contracts, it is assessed whether they qualify for hedge accounting and the deriva-tives are classified as either cash flow hedges or fair value hedges. Cash flow hedges relates to highly probable forecasted transactions at a future point in time. Fair value hedges relate to changes in the fair value of assets or liabilities recognised on the balance sheet. Upon initial recognition, the fair values of derivative financial instruments are recognised as an asset or a liability on the balance sheet date. These are presented together with other receivables or other payables, respectively. The fair values of derivative financial instruments are subsequently remeasured at fair value at each reporting date. The subsequent value adjustments of cash flow hedges are recognised through other comprehensive income as a cash flow hedge reserve when the hedging relationship continues to meet the effectiveness requirement. The reserve is recognised in the income statement upon realisation of the hedged transactions. Interest hedge of bonds with fixed rate is recognised in the other comprehensive income as reserve for hedging, until the hedged interests will be recognised in the income statement. If a derivative financial instrument used to hedge expected future transactions expires, is sold or no longer qualifies for hedge accounting, any accumulated reserve re-mains in equity until the hedged transaction is concluded. If a transaction is no longer expected to be concluded, any reserve accumulated under equity is transferred to the income statement. The subsequent value adjustments of fair value hedges are recognised through profit or loss along with any ad-justments of the value of the hedged asset that concern the hedged risk.",
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"value": "Basis of preparation The consolidated financial statements for 2023/2024 have been prepared in accordance with the IFRS Ac-counting Standards as adopted by the EU and additional disclosure requirements pursuant to the Danish Financial Statements Act for Class D companies.",
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"s8_notesesefdkgaap__7__50": {
"value": "Significant estimates and judgements In connection with application of the accounting policies described, it may be necessary for Management to make estimates and judgements in respect of the accounting items. Further, Management make judge-ments on the reported amounts of assets, liabilities, net sales, expenses and related disclosures. The esti-mates and assumptions applied are based on historical experience and other factors that Management con-siders reasonable under the circumstances, but which are inherently uncertain and unpredictable. Such as-sumptions may be incomplete or inaccurate, and unexpected events or circumstances may arise. In addi-tion, the company is subject to risks and uncertainties that may cause actual outcomes to deviate from these estimates. For the financial year 2023/24 estimates in relation to \u2018Provision for litigation about transvaginal surgical mesh products\u2019 are no longer relevant. Coloplast consider the cases closed and the Management no longer make estimates and judgements in respect of the accounting item. It may be necessary to change previous estimates as a result of changes to the assumptions on which the estimates were based or due to new information or subsequent events. A further description of the principal accounting estimates and judgements is provided in the relevant notes. Management has made significant accounting estimates and judgements in respect of the following areas: Area Estimate / judgement Note Goodwill and other intangible assets Estimate and judgement 11 Acquisitions of businesses Estimate and judgement 11, 32 Inventories Estimate 15 Deferred tax assets and uncertain tax positions Estimate and judgement 14 Other provisions Estimate 19 Macroeconomic uncertainty Management has considered the ongoing impacts on income and expenses from the inflationary pressure and higher interest rates. Changes in prices and direct costs are based on past experience and manage-ment\u2019s expectation of future changes in the markets where the Group operates. Management has from the financial year 2023/24 added potential financial impact of the economic and political environment as a principal risk that is monitored and reported on. Climate-related risks Coloplast is exposed to risks associated with climate change. In preparing the consolidated financial state-ments for 2023/24, management has considered the impact of climate change. While sustainability is an embedded part of doing business, management does not consider sustainability targets or climate change to have a significant impact on the accounting estimates and judgements consistent with the assessment that climate change is not expected to have significant impact on the Group\u2019s future cash flows, the carry-ing amount of non-current assets, or going concern assessment.Key accounting estimates and judgements Goodwill and other intangible assets: The measurement of intangible assets, including goodwill and acquired patents, trademarks and know-how etc., could be materially affected by significant changes in estimates and assumptions underlying the calculation of recoverable amount. The carrying amount of these intangible assets was DKK 29,736 million as at 30 September 2024 (30 September 2023: DKK 30,718. million). In the financial year 2022/23 Coloplast acquired Kerecis. In 2023/24, Coloplast has changed the purchase price allocation of Kerecis Group. For more information about the changes, see note 32 to the consolidated financial statements.Key accounting estimates and judgements The recognition of deferred tax assets and uncertain tax positions requires an assessment by management. Deferred tax assets, including the tax base of tax loss carry-forwards, are recognised if management estimates that the tax assets can be utilised within a foreseeable future by offsetting against future positive taxable in-come. The assessment is made annually on the basis of budgets and business plans for the following years, in-cluding any scheduled business measures. As the Group conducts business globally, transfer pricing disputes may arise with tax authorities in respect of settlement prices etc. Management applies a probability-weighted assessment to determine obligations in connection with transfer pricing disputes.Key accounting estimates and judgements Capitalised production overheads have been calculated using a standard cost method, which is reviewed regularly to ensure the relevant assumptions concerning capacity utilisation, lead times and other relevant factors in the calculation of actual costs of sales. Changes to the calculation method for production overheads, including levels of capacity utilisation, lead times, etc. could affect the gross margin and the overall valuation of inventories.Key accounting estimates and judgements Provisions for legal obligations consist of provisions for pending litigation. Management makes assessments of provisions and contingent liabilities, including the probable outcome of pending and possible future litigation, which is inherently subject to uncertain future events. Based on information available, Management believes that adequate provisions have been made for pending litigation, but there can be no assurance that the scope of these matters will not be extended, nor that material lawsuits, claims, legal proceedings or investigations will not arise in the future.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__55": {
"value": "Note 2 Changes in accounting policies Effective from the 2023/24 financial year, the Coloplast Group has implemented all new, updated or amended IFRS Accounting Standards and interpretations (IFRSs) as issued by the IASB and IFRSs adopted by the EU that are effective for the 2023/24 financial year. Coloplast has implemented the amendments to IAS 1 Presentation of Financial Statements and Practice Statement 2, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, and IAS 12 Income Taxes. The amendments did not have a material impact on recognition or measurement. The implementation of new, updated or amended IFRS Accounting Standards and interpretations (IFRSs and IFRICs) did not, in all material respects, affect the financial statements. New financial reporting standards to be adopted New and amended standards are implemented when taking effect. The amended standard relevant to Coloplast is IAS 1 Presentation of Financial Statements - Classification of Liabilities as Current or Non-cur-rent and IFRS 16 Leases. In April 2024, the IASB issued IFRS 18, which replaces IAS 1. IFRS 18 introduces amongst other new re-quirements for presentation within the statement of loss and disclosures of management-defined perfor-mance measures. The standard is not yet adopted by the EU. The implications of the new requirements is currently being evaluated. Reporting standards or interpretations which are not adopted by the EU have not been applied in this an-nual report.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__54": {
"value": "Note 2 Changes in accounting policies Effective from the 2023/24 financial year, the Coloplast Group has implemented all new, updated or amended IFRS Accounting Standards and interpretations (IFRSs) as issued by the IASB and IFRSs adopted by the EU that are effective for the 2023/24 financial year. Coloplast has implemented the amendments to IAS 1 Presentation of Financial Statements and Practice Statement 2, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, and IAS 12 Income Taxes. The amendments did not have a material impact on recognition or measurement. The implementation of new, updated or amended IFRS Accounting Standards and interpretations (IFRSs and IFRICs) did not, in all material respects, affect the financial statements. New financial reporting standards to be adopted New and amended standards are implemented when taking effect. The amended standard relevant to Coloplast is IAS 1 Presentation of Financial Statements - Classification of Liabilities as Current or Non-cur-rent and IFRS 16 Leases. In April 2024, the IASB issued IFRS 18, which replaces IAS 1. IFRS 18 introduces amongst other new re-quirements for presentation within the statement of loss and disclosures of management-defined perfor-mance measures. The standard is not yet adopted by the EU. The implications of the new requirements is currently being evaluated. Reporting standards or interpretations which are not adopted by the EU have not been applied in this an-nual report.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__58": {
"value": "Foreign currency The financial statement items of individual Group entities are measured in the currency used in the primary economic environment in which the entity operates (functional currency). The consolidated financial state-ments are presented in Danish kroner (DKK), which is the functional and presentation currency of the par-ent company. Other currencies are considered foreign currencies. Translation of foreign currencies Transactions denominated in foreign currencies are translated into an entity\u2019s functional currency at the exchange rate prevailing at the transaction date. Monetary items denominated in foreign currencies are translated at the exchange rate prevailing at the bal-ance sheet date. Exchange adjustments arising as the difference between exchange rates at the balance sheet date and exchange rates at the transaction date of monetary items are recognised in the income statement as financial income or expenses. On translation of entities with a functional currency other than DKK, balance sheet items are translated at the exchange rates at the balance sheet date and income statement items are translated at the exchange rates at the transaction date. The resulting exchange adjustments are taken directly to other comprehen-sive income. The Argentinian economy has been considered a hyperinflation economy effective from 1 July 2018. Ac-cordingly, the Group\u2019s Argentinian subsidiary is recognised in accordance with IAS 29. The subsidiary\u2019s fi-nancial statements were inflation adjusted at a retail price index increase of 237% (133% in 2022/23 -source: Bloomberg) prior to recognition in the consolidated financial statements. The adjustment of the be-ginning of period equity is recognised in currency translation in equity. The income statement and the bal-ance sheet of the inflation-adjusted financial statements are included in the consolidated financial state-ments at the exchange rate applying at the balance sheet date standing at 0.69.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__57": {
"value": "Foreign currency The financial statement items of individual Group entities are measured in the currency used in the primary economic environment in which the entity operates (functional currency). The consolidated financial state-ments are presented in Danish kroner (DKK), which is the functional and presentation currency of the par-ent company. Other currencies are considered foreign currencies.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__59": {
"value": "The Argentinian economy has been considered a hyperinflation economy effective from 1 July 2018. Ac-cordingly, the Group\u2019s Argentinian subsidiary is recognised in accordance with IAS 29. The subsidiary\u2019s fi-nancial statements were inflation adjusted at a retail price index increase of 237% (133% in 2022/23 -source: Bloomberg) prior to recognition in the consolidated financial statements. The adjustment of the be-ginning of period equity is recognised in currency translation in equity. The income statement and the bal-ance sheet of the inflation-adjusted financial statements are included in the consolidated financial state-ments at the exchange rate applying at the balance sheet date standing at 0.69.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__63": {
"value": "Consolidation, business combinations and associates The consolidated financial statements comprise the financial statements of Coloplast A/S (the parent com-pany) and enterprises (subsidiaries) controlled by the parent company. The parent company is considered to exercise control when it has power over the relevant activities of the enterprise, is exposed or has rights to a variable return from the investment and has the ability to affect those returns through its power. The consolidated financial statements are prepared by aggregating the financial statements of the parent company and the individual subsidiaries, all of which are prepared in accordance with the Group\u2019s account-ing policies. Intra-group transactions, balances, dividends and unrealised gains and losses on transactions between Group companies are eliminated. Enterprises, which are not subsidiaries but in which the Group holds at least 20% of the voting rights or oth-erwise exercise a significant influence, are regarded as associates. The Group\u2019s proportionate share of unre-alised gains and losses on transactions between the Coloplast Group and associates is eliminated. Enterprises recently acquired or divested are included in the consolidation in the period in which the Coloplast Group has control of the enterprise. Comparative figures are not restated to reflect acquisitions. Acquisitions are accounted for using the acquisition method, according to which the assets and liabilities and contingent liabilities of enterprises acquired are measured at fair value at the date of acquisition. Goodwill on the acquisition of subsidiaries or associates is calculated as the difference between the fair value of the consideration and the fair value of the Group companies\u2019 proportionate share of identifiable assets less liabilities and contingent liabilities at the date of acquisition. The consideration for an enterprise consists of the fair value of the agreed consideration for the acquired enterprise. If part of the consideration is contingent on future events, such part is recognised at its fair value at the date of acquisition. Costs directly attributable to business combinations are recognised directly in the income statement as special items when incurred. In cases where the fair value of acquired identifiable assets, liabilities or contingent liabilities subsequently turns out to differ from the values calculated at the date of acquisition, the calculation, including goodwill and contingent consideration are adjusted until up to 12 months after the date of acquisition. Subsequently, goodwill is not adjusted. Goodwill arising in connection with the acquisition of subsidiaries is recognised in the balance sheet under intangible assets in the consolidated financial statements and tested annually for impairment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__62": {
"value": "Consolidation, business combinations and associates The consolidated financial statements comprise the financial statements of Coloplast A/S (the parent com-pany) and enterprises (subsidiaries) controlled by the parent company. The parent company is considered to exercise control when it has power over the relevant activities of the enterprise, is exposed or has rights to a variable return from the investment and has the ability to affect those returns through its power. The consolidated financial statements are prepared by aggregating the financial statements of the parent company and the individual subsidiaries, all of which are prepared in accordance with the Group\u2019s account-ing policies. Intra-group transactions, balances, dividends and unrealised gains and losses on transactions between Group companies are eliminated. Enterprises, which are not subsidiaries but in which the Group holds at least 20% of the voting rights or oth-erwise exercise a significant influence, are regarded as associates. The Group\u2019s proportionate share of unre-alised gains and losses on transactions between the Coloplast Group and associates is eliminated. Enterprises recently acquired or divested are included in the consolidation in the period in which the Coloplast Group has control of the enterprise. Comparative figures are not restated to reflect acquisitions. Acquisitions are accounted for using the acquisition method, according to which the assets and liabilities and contingent liabilities of enterprises acquired are measured at fair value at the date of acquisition. Goodwill on the acquisition of subsidiaries or associates is calculated as the difference between the fair value of the consideration and the fair value of the Group companies\u2019 proportionate share of identifiable assets less liabilities and contingent liabilities at the date of acquisition. The consideration for an enterprise consists of the fair value of the agreed consideration for the acquired enterprise. If part of the consideration is contingent on future events, such part is recognised at its fair value at the date of acquisition. Costs directly attributable to business combinations are recognised directly in the income statement as special items when incurred. In cases where the fair value of acquired identifiable assets, liabilities or contingent liabilities subsequently turns out to differ from the values calculated at the date of acquisition, the calculation, including goodwill and contingent consideration are adjusted until up to 12 months after the date of acquisition. Subsequently, goodwill is not adjusted. Goodwill arising in connection with the acquisition of subsidiaries is recognised in the balance sheet under intangible assets in the consolidated financial statements and tested annually for impairment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__61-1": {
"value": "Consolidation, business combinations and associates The consolidated financial statements comprise the financial statements of Coloplast A/S (the parent com-pany) and enterprises (subsidiaries) controlled by the parent company. The parent company is considered to exercise control when it has power over the relevant activities of the enterprise, is exposed or has rights to a variable return from the investment and has the ability to affect those returns through its power. The consolidated financial statements are prepared by aggregating the financial statements of the parent company and the individual subsidiaries, all of which are prepared in accordance with the Group\u2019s account-ing policies. Intra-group transactions, balances, dividends and unrealised gains and losses on transactions between Group companies are eliminated. Enterprises, which are not subsidiaries but in which the Group holds at least 20% of the voting rights or oth-erwise exercise a significant influence, are regarded as associates. The Group\u2019s proportionate share of unre-alised gains and losses on transactions between the Coloplast Group and associates is eliminated. Enterprises recently acquired or divested are included in the consolidation in the period in which the Coloplast Group has control of the enterprise. Comparative figures are not restated to reflect acquisitions. Acquisitions are accounted for using the acquisition method, according to which the assets and liabilities and contingent liabilities of enterprises acquired are measured at fair value at the date of acquisition. Goodwill on the acquisition of subsidiaries or associates is calculated as the difference between the fair value of the consideration and the fair value of the Group companies\u2019 proportionate share of identifiable assets less liabilities and contingent liabilities at the date of acquisition. The consideration for an enterprise consists of the fair value of the agreed consideration for the acquired enterprise. If part of the consideration is contingent on future events, such part is recognised at its fair value at the date of acquisition. Costs directly attributable to business combinations are recognised directly in the income statement as special items when incurred. In cases where the fair value of acquired identifiable assets, liabilities or contingent liabilities subsequently turns out to differ from the values calculated at the date of acquisition, the calculation, including goodwill and contingent consideration are adjusted until up to 12 months after the date of acquisition. Subsequently, goodwill is not adjusted. Goodwill arising in connection with the acquisition of subsidiaries is recognised in the balance sheet under intangible assets in the consolidated financial statements and tested annually for impairment.Note 32 Acquisitions On 31 August 2023 Coloplast acquired all shares and voting rights of Kerecis hf. and its subsidiaries. At the end of 2022/23, the initial accounting for goodwill, intellectual property rights, other intangible assets and deferred tax assets and liabilities remained provisional and has been updated and finalised during 2023/24 to reflect new information obtained about facts and circumstances that existed on 31 August 2023. The finalised purchase price allocation has resulted in a decrease to goodwill of DKK 466 million from DKK 6,184 million, primarily relating to contingent considerations. The contingent consideration based on the performance of Kerecis in 2023/24 was assessed at a very high level in the provisional purchase price allo-cation. During 2023/24, the assumptions were reassessed, and a reduction of the consideration was recog-nised at a value of DKK 523 million. The reduction was offset by a corresponding amount to goodwill. The remaining change to goodwill relates to changes in net working capital and has increased goodwill with DKK 57 million. Currencies have negatively impacted the value of goodwill since acquisition date with DKK 128 million. The changes have been implemented without restating the purchase price allocation in the An-nual Report 2022/23. During the last quarter of 2023/24 the remaining consideration relating to a potential earn-out payment to the previous shareholders of Kerecis has been reassessed and consequently derecognised. The impact of DKK 123 million is recognised under special items in the statement of comprehensive income. For further information regarding the acquisition and the provisional purchase price allocation please refer to the note 32 in the Annual Report for 2022/23.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__60": {
"value": "Consolidation, business combinations and associates The consolidated financial statements comprise the financial statements of Coloplast A/S (the parent com-pany) and enterprises (subsidiaries) controlled by the parent company. The parent company is considered to exercise control when it has power over the relevant activities of the enterprise, is exposed or has rights to a variable return from the investment and has the ability to affect those returns through its power. The consolidated financial statements are prepared by aggregating the financial statements of the parent company and the individual subsidiaries, all of which are prepared in accordance with the Group\u2019s account-ing policies. Intra-group transactions, balances, dividends and unrealised gains and losses on transactions between Group companies are eliminated. Enterprises, which are not subsidiaries but in which the Group holds at least 20% of the voting rights or oth-erwise exercise a significant influence, are regarded as associates. The Group\u2019s proportionate share of unre-alised gains and losses on transactions between the Coloplast Group and associates is eliminated. Enterprises recently acquired or divested are included in the consolidation in the period in which the Coloplast Group has control of the enterprise. Comparative figures are not restated to reflect acquisitions. Acquisitions are accounted for using the acquisition method, according to which the assets and liabilities and contingent liabilities of enterprises acquired are measured at fair value at the date of acquisition. Goodwill on the acquisition of subsidiaries or associates is calculated as the difference between the fair value of the consideration and the fair value of the Group companies\u2019 proportionate share of identifiable assets less liabilities and contingent liabilities at the date of acquisition. The consideration for an enterprise consists of the fair value of the agreed consideration for the acquired enterprise. If part of the consideration is contingent on future events, such part is recognised at its fair value at the date of acquisition. Costs directly attributable to business combinations are recognised directly in the income statement as special items when incurred. In cases where the fair value of acquired identifiable assets, liabilities or contingent liabilities subsequently turns out to differ from the values calculated at the date of acquisition, the calculation, including goodwill and contingent consideration are adjusted until up to 12 months after the date of acquisition. Subsequently, goodwill is not adjusted. Goodwill arising in connection with the acquisition of subsidiaries is recognised in the balance sheet under intangible assets in the consolidated financial statements and tested annually for impairment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__66-1": {
"value": "Marketable securities Marketable securities are part of a portfolio which is managed and measured on a fair value basis as per transaction date. Adjustments to fair value is recognised through profit or loss as financial items. Bonds forming part of repo transactions, i.e. the sale of bonds that are bought back at a later date remain classified as financial assets in the balance sheet, while amounts received from repo transactions are recog-nised as repo debt. Returns on such bonds are recognised under financials.Note 21 Financial instruments by category Accounting policies Financial instruments are measured at either amortised cost or fair value. Those financial instruments, which are measured at fair value, can be categorised according to the fair value measurement hierarchy below: Level 1: Observable prices in active markets for identical instruments. Level 2: Valuation models primarily based on observable prices or traded prices of comparable instruments. Level 3: Valuation models primarily based on non-observable prices. The fair value of forward exchange contracts and other derivative financial instruments are considered a level 2 fair value measurement as the fair value is determined directly based on the published exchange rates and quoted forward exchange rates at balance sheet dates. The fair value of derivative financial instruments is calculated on the basis of current market data. Contingent Hedging in-consideration Fair value struments at at fair value through fair value through profit Amortised profit or loss through OCI or loss DKK million cost (level 1) (level 2) (level 3) Total 2024 Trade receivables 4,675 - - - 4,675 Other receivables 355 - 39 - 394 Cash and cash equivalents 788 - - - 788 Financial assets 5,818 - 39 - 5,857 Other credit institutions 10,085 - - - 10,085 Bonds\u00b9\u207e 11,557 - - - 11,557 Trade payables 1,519 - - - 1,519 Other payables 2,353 - 73 - 2,426 Lease liability 987 - - - 987 Financial liabilities 26,501 - 73 - 26,574 2023 Trade receivables 4,315 - - - 4,315 Other receivables 259 - 53 - 312 Cash and cash equivalents 911 - - - 911 Financial assets 5,485 - 53 - 5,538 Other credit institutions 2,268 2,268 Bonds\u00b9\u207e 16,405 - - - 16,405 Trade payables 1,294 - - - 1,294 Other payables 2,518 - 69 666 3,253 Lease liability 894 - - - 894 Financial liabilities 23,379 - 69 666 24,114 \u00b9\u207e The fair value of the bonds amounts to DKK 11,392 million (DKK 15,656 million 30 September 2023) calculated based on market prices (level 1).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__65-1": {
"value": "Marketable securities Marketable securities are part of a portfolio which is managed and measured on a fair value basis as per transaction date. Adjustments to fair value is recognised through profit or loss as financial items. Bonds forming part of repo transactions, i.e. the sale of bonds that are bought back at a later date remain classified as financial assets in the balance sheet, while amounts received from repo transactions are recog-nised as repo debt. Returns on such bonds are recognised under financials.Accounting policies Financial instruments are measured at either amortised cost or fair value. Those financial instruments, which are measured at fair value, can be categorised according to the fair value measurement hierarchy below: Level 1: Observable prices in active markets for identical instruments. Level 2: Valuation models primarily based on observable prices or traded prices of comparable instruments. Level 3: Valuation models primarily based on non-observable prices. The fair value of forward exchange contracts and other derivative financial instruments are considered a level 2 fair value measurement as the fair value is determined directly based on the published exchange rates and quoted forward exchange rates at balance sheet dates. The fair value of derivative financial instruments is calculated on the basis of current market data.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__67-1": {
"value": "Cash flow statement The consolidated cash flow statement, which is presented according to the indirect method, shows the Group\u2019s cash flow from operating, investing and financing activities as well as the Group\u2019s cash and cash equivalents at the beginning and end of the year. Cash and cash equivalents comprise cash. Marketable se-curities include bonds with maturities of more than three months and are recognised under investing activi-ties.Note 24 Specifications of cash flow from operating and financing activities DKK million 2023/24 2022/23 Net gain/loss on divestment of non-current assets 23 3 Change in other provisions -182 -281 Other non-cash operating items 67 58 Adjustment for other non-cash operating items -92 -220 Inventories -290 -474 Trade receivables -506 -392 Other receivables, including amounts held in escrow -155 11 Trade and other payables etc. -81 -38 Changes in working capital -1,032 -893 2023/24 2022/23 Credit Credit DKK million Lease liability Bonds facilities Total Lease liability Bonds facilities Total Balance at 1 October 894 16,405 2,268 19,567 705 16,359 1,644 18,708 Addition from acquisitions - - - - 11 - - 11 Additions during the year 418 - 5,000 5,418 452 - - 452 Settlement of issued bonds - -4,848 - -4,848 - - - - Cash flow -268 - 2,818 2,550 -244 - 622 378 Exchange and other adjustments -57 - -1 -58 -30 46 2 18 Balance at 30 September 987 11,557 10,085 22,629 894 16,405 2,268 19,567",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__64": {
"value": "Cash flow statement The consolidated cash flow statement, which is presented according to the indirect method, shows the Group\u2019s cash flow from operating, investing and financing activities as well as the Group\u2019s cash and cash equivalents at the beginning and end of the year. Cash and cash equivalents comprise cash. Marketable se-curities include bonds with maturities of more than three months and are recognised under investing activi-ties.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__71": {
"value": "Note 4 Revenue and segment information Accounting policies Revenue Revenue comprises income from the sale of goods after deduction of any price reductions, quantity discounts or cash discounts. Sales transactions are recognised in the income statement at the point in time when control of the goods is transferred to the customer, and when the consideration is assessed to be collectible. Revenues from sales transactions are measured at the transaction price to which Coloplast expects to be entitled. Within all segments, revenues are typically recognised when the customer takes possession of the goods. Excep-tions to this comprise Interventional Urology revenues, as revenues from certain surgical products are generated from consignment sales as well as the contract manufacturing business. Certain surgical products within Interven-tional Urology are always available at our partner hospitals to ensure that all sizes and fits are always available. Revenues from consignment sales are recognised as the goods are used (i.e. in surgery). Revenues from contract manufacturing business is recognised when the products are available for delivery when this coincides with the transfer of control of the products. Coloplast generates most of its sales through distributors that operate under various conditions and who for that reason require varying sales agreements. Coloplast\u2019s distributor agreements contain volume and product-specific rebates, which require data management and monitoring of sales to individual distributors at the product level. In addition, the sales agreements contain various right-of-product-return requirements. Payment terms for trade receivables from customers depend on creditworthiness, customary business practices and contract negotiations. Payment terms for some customers include a period of credit which commences when the products are shipped while other customers are requested to pay in advance or provide appropriate collateral for the payment. Prepayments from customers are recognised as revenue in the following period upon satisfying the performance obligations. Variable considerations include volume and product-specific rebates which, for some markets, are accumulated and paid annually or quarterly. Accruals for variable considerations are constrained by uncertainty of future events, such as the expected volume of sales, and require significant estimate. Accounting policies, continued Revenue is measured at the fair value of the agreed consideration. All discounts granted are recognised in reve-nue. An estimate of expected returns is also recognised in revenue. Coloplast applies the practical expedient in IFRS 15, para 63 associated with the determination of whether a signif-icant financing component exists for transactions where payment is expected in less than 12 months from the de-livery of goods (transfer of control). The operating segments are defined on the basis of the monthly reporting to the Executive Leadership Team, which is considered the chief operating decision maker, and the management structure. Reporting to Manage-ment is based on five operating segments: Chronic Care, Voice and Respiratory Care, Interventional Urology, Ad-vanced Wound Dressings and Biologics. Management does not receive reporting on assets and liabilities by oper-ating segments. Accordingly, the operating segments are not measured in this respect, nor do we allocate re-sources on this background. Segmentation of the income statement The segment Chronic Care covers the sale of ostomy care products and continence care products. The seg-ment Interventional Urology covers the sale of urological products, including disposable products. The seg-ment Advanced Wound Dressings covers the sale of wound and skin care products and the segment Voice and Respiratory Care covers the sale of laryngectomy and tracheostomy products. Biologics represents a new segment covering the sale of tissue-based products. The segmentation reflects the structure of report-ing to the Executive Leadership Team. The shared/non-allocated functions comprises support functions (production units and staff functions) and eliminations, as these functions do not generate revenue. While the costs of R&D for Interventional Urology, Voice and Respiratory Care and Biologics are included in the segment operating profit/loss for the respective segments, R&D activities for Chronic Care and Advanced Wound Dressings are shared functions which are included in shared/non-allocated. The shared/non-allo-cated functions also include PPA amortisation expenditures related to Voice and Respiratory Care and Bio-logics. Financial items and income tax are not allocated to the reportable segments. Geographic information Coloplast A/S\u2019 registered office is situated in Denmark. No single customer accounted for more than 10% of the Group\u2019s revenue in 2023/24 and 2022/23. DKK million 2023/24 2022/23 Specification of revenue representing over 10% of the Group\u2019s revenue by customer location including Denmark. US 6,371 5,143 UK 3,685 3,433 France 2,735 2,634 Denmark 401 335 Other 13,838 12,955 Total 27,030 24,500 Specification of non-current assets\u00b9\u207e by location of the subsidiary Denmark 22,368 22,013 Iceland 8,600 9,636 Hungary 1,823 1,741 Other 4,112 3,844 Total 36,903 37,234 \u00b9\u207e Non-current assets by location consist of intangible assets, property plant and equipment and right-of-use assets. Voice Ad-and Res-Interven-vanced Chronic piratory tional Wound DKK million Care Care Urology Dressings Biologics Total 2023/24 Segment revenue: Ostomy Care 9,545 - - - - 9,545 Continence Care 8,540 - - - - 8,540 Voice and Respiratory Care - 2,110 - - - 2,110 Interventional Urology - - 2,775 - - 2,775 Advanced Wound Care - - - 3,034 1,026 4,060 External revenue as per the compre-hensive income 18,085 2,110 2,775 3,034 1,026 27,030 Costs allocated to segment -7,644 -1,374 -1,799 -1,881 -925 -13,623 Segment operating profit/loss 10,441 736 976 1,153 101 13,407 Shared/non-allocated -6,121 Special items not included in segment operating profit/loss (see note 6 to the financial statements) 34 Operating profit before tax (EBIT) as per the Statement of comprehensive income 7,320 Net financials -925 Tax on profit/loss for the year -1,343 Profit/loss for the year as per the Statement of comprehensive income 5,052 Voice Ad-and Res-Interven-vanced Chronic piratory tional Wound Biolog-DKK million Care Care Urology Dressings ics\u00b9\u207e Total 2022/23 Segment revenue: Ostomy Care 9,024 - - - - 9,024 Continence Care 7,958 - - - - 7,958 Voice and Respiratory Care - 1,939 - - - 1,939 Interventional Urology - - 2,674 - - 2,674 Advanced Wound Care - - - 2,830 75 2,905 External revenue as per the comprehen-sive income 16,982 1,939 2,674 2,830 75 24,500 Costs allocated to segment -7,173 -820 -1,727 -1,761 -66 -12,000 Segment operating profit/loss 9,809 666 947 1,069 9 12,500 Shared/non-allocated -5,655 Special items not included in segment operating profit/loss (see note 6 to the financial statements) -74 Operating profit before tax (EBIT) as per the Statement of comprehensive income 6,771 Net financials -746 Tax on profit/loss for the year -1,242 Profit/loss for the year as per the Statement of comprehensive income 4,783 \u00b9\u207e Only one month impact in 2022/23. Management reviews each operating segment separately, applying their market contributions to earnings and allocating resources on that basis. The market contribution is defined as external revenue less the sum of direct and indirect production costs, distribution, sales and marketing costs and administrative expenses. Costs are allocated directly to segments. Certain immaterial indirect costs are allocated systematically to the shared/non-allocated and the reporting segments.",
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"s8_notesesefdkgaap__7__69": {
"value": "Note 4 Revenue and segment information Accounting policies Revenue Revenue comprises income from the sale of goods after deduction of any price reductions, quantity discounts or cash discounts. Sales transactions are recognised in the income statement at the point in time when control of the goods is transferred to the customer, and when the consideration is assessed to be collectible. Revenues from sales transactions are measured at the transaction price to which Coloplast expects to be entitled. Within all segments, revenues are typically recognised when the customer takes possession of the goods. Excep-tions to this comprise Interventional Urology revenues, as revenues from certain surgical products are generated from consignment sales as well as the contract manufacturing business. Certain surgical products within Interven-tional Urology are always available at our partner hospitals to ensure that all sizes and fits are always available. Revenues from consignment sales are recognised as the goods are used (i.e. in surgery). Revenues from contract manufacturing business is recognised when the products are available for delivery when this coincides with the transfer of control of the products. Coloplast generates most of its sales through distributors that operate under various conditions and who for that reason require varying sales agreements. Coloplast\u2019s distributor agreements contain volume and product-specific rebates, which require data management and monitoring of sales to individual distributors at the product level. In addition, the sales agreements contain various right-of-product-return requirements. Payment terms for trade receivables from customers depend on creditworthiness, customary business practices and contract negotiations. Payment terms for some customers include a period of credit which commences when the products are shipped while other customers are requested to pay in advance or provide appropriate collateral for the payment. Prepayments from customers are recognised as revenue in the following period upon satisfying the performance obligations. Variable considerations include volume and product-specific rebates which, for some markets, are accumulated and paid annually or quarterly. Accruals for variable considerations are constrained by uncertainty of future events, such as the expected volume of sales, and require significant estimate. Accounting policies, continued Revenue is measured at the fair value of the agreed consideration. All discounts granted are recognised in reve-nue. An estimate of expected returns is also recognised in revenue. Coloplast applies the practical expedient in IFRS 15, para 63 associated with the determination of whether a signif-icant financing component exists for transactions where payment is expected in less than 12 months from the de-livery of goods (transfer of control). The operating segments are defined on the basis of the monthly reporting to the Executive Leadership Team, which is considered the chief operating decision maker, and the management structure. Reporting to Manage-ment is based on five operating segments: Chronic Care, Voice and Respiratory Care, Interventional Urology, Ad-vanced Wound Dressings and Biologics. Management does not receive reporting on assets and liabilities by oper-ating segments. Accordingly, the operating segments are not measured in this respect, nor do we allocate re-sources on this background. Segmentation of the income statement The segment Chronic Care covers the sale of ostomy care products and continence care products. The seg-ment Interventional Urology covers the sale of urological products, including disposable products. The seg-ment Advanced Wound Dressings covers the sale of wound and skin care products and the segment Voice and Respiratory Care covers the sale of laryngectomy and tracheostomy products. Biologics represents a new segment covering the sale of tissue-based products. The segmentation reflects the structure of report-ing to the Executive Leadership Team. The shared/non-allocated functions comprises support functions (production units and staff functions) and eliminations, as these functions do not generate revenue. While the costs of R&D for Interventional Urology, Voice and Respiratory Care and Biologics are included in the segment operating profit/loss for the respective segments, R&D activities for Chronic Care and Advanced Wound Dressings are shared functions which are included in shared/non-allocated. The shared/non-allo-cated functions also include PPA amortisation expenditures related to Voice and Respiratory Care and Bio-logics. Financial items and income tax are not allocated to the reportable segments. Geographic information Coloplast A/S\u2019 registered office is situated in Denmark. No single customer accounted for more than 10% of the Group\u2019s revenue in 2023/24 and 2022/23. DKK million 2023/24 2022/23 Specification of revenue representing over 10% of the Group\u2019s revenue by customer location including Denmark. US 6,371 5,143 UK 3,685 3,433 France 2,735 2,634 Denmark 401 335 Other 13,838 12,955 Total 27,030 24,500 Specification of non-current assets\u00b9\u207e by location of the subsidiary Denmark 22,368 22,013 Iceland 8,600 9,636 Hungary 1,823 1,741 Other 4,112 3,844 Total 36,903 37,234 \u00b9\u207e Non-current assets by location consist of intangible assets, property plant and equipment and right-of-use assets. Voice Ad-and Res-Interven-vanced Chronic piratory tional Wound DKK million Care Care Urology Dressings Biologics Total 2023/24 Segment revenue: Ostomy Care 9,545 - - - - 9,545 Continence Care 8,540 - - - - 8,540 Voice and Respiratory Care - 2,110 - - - 2,110 Interventional Urology - - 2,775 - - 2,775 Advanced Wound Care - - - 3,034 1,026 4,060 External revenue as per the compre-hensive income 18,085 2,110 2,775 3,034 1,026 27,030 Costs allocated to segment -7,644 -1,374 -1,799 -1,881 -925 -13,623 Segment operating profit/loss 10,441 736 976 1,153 101 13,407 Shared/non-allocated -6,121 Special items not included in segment operating profit/loss (see note 6 to the financial statements) 34 Operating profit before tax (EBIT) as per the Statement of comprehensive income 7,320 Net financials -925 Tax on profit/loss for the year -1,343 Profit/loss for the year as per the Statement of comprehensive income 5,052 Voice Ad-and Res-Interven-vanced Chronic piratory tional Wound Biolog-DKK million Care Care Urology Dressings ics\u00b9\u207e Total 2022/23 Segment revenue: Ostomy Care 9,024 - - - - 9,024 Continence Care 7,958 - - - - 7,958 Voice and Respiratory Care - 1,939 - - - 1,939 Interventional Urology - - 2,674 - - 2,674 Advanced Wound Care - - - 2,830 75 2,905 External revenue as per the comprehen-sive income 16,982 1,939 2,674 2,830 75 24,500 Costs allocated to segment -7,173 -820 -1,727 -1,761 -66 -12,000 Segment operating profit/loss 9,809 666 947 1,069 9 12,500 Shared/non-allocated -5,655 Special items not included in segment operating profit/loss (see note 6 to the financial statements) -74 Operating profit before tax (EBIT) as per the Statement of comprehensive income 6,771 Net financials -746 Tax on profit/loss for the year -1,242 Profit/loss for the year as per the Statement of comprehensive income 4,783 \u00b9\u207e Only one month impact in 2022/23. Management reviews each operating segment separately, applying their market contributions to earnings and allocating resources on that basis. The market contribution is defined as external revenue less the sum of direct and indirect production costs, distribution, sales and marketing costs and administrative expenses. Costs are allocated directly to segments. Certain immaterial indirect costs are allocated systematically to the shared/non-allocated and the reporting segments.",
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"s8_notesesefdkgaap__7__68": {
"value": "Note 4 Revenue and segment information Accounting policies Revenue Revenue comprises income from the sale of goods after deduction of any price reductions, quantity discounts or cash discounts. Sales transactions are recognised in the income statement at the point in time when control of the goods is transferred to the customer, and when the consideration is assessed to be collectible. Revenues from sales transactions are measured at the transaction price to which Coloplast expects to be entitled. Within all segments, revenues are typically recognised when the customer takes possession of the goods. Excep-tions to this comprise Interventional Urology revenues, as revenues from certain surgical products are generated from consignment sales as well as the contract manufacturing business. Certain surgical products within Interven-tional Urology are always available at our partner hospitals to ensure that all sizes and fits are always available. Revenues from consignment sales are recognised as the goods are used (i.e. in surgery). Revenues from contract manufacturing business is recognised when the products are available for delivery when this coincides with the transfer of control of the products. Coloplast generates most of its sales through distributors that operate under various conditions and who for that reason require varying sales agreements. Coloplast\u2019s distributor agreements contain volume and product-specific rebates, which require data management and monitoring of sales to individual distributors at the product level. In addition, the sales agreements contain various right-of-product-return requirements. Payment terms for trade receivables from customers depend on creditworthiness, customary business practices and contract negotiations. Payment terms for some customers include a period of credit which commences when the products are shipped while other customers are requested to pay in advance or provide appropriate collateral for the payment. Prepayments from customers are recognised as revenue in the following period upon satisfying the performance obligations. Variable considerations include volume and product-specific rebates which, for some markets, are accumulated and paid annually or quarterly. Accruals for variable considerations are constrained by uncertainty of future events, such as the expected volume of sales, and require significant estimate. Accounting policies, continued Revenue is measured at the fair value of the agreed consideration. All discounts granted are recognised in reve-nue. An estimate of expected returns is also recognised in revenue. Coloplast applies the practical expedient in IFRS 15, para 63 associated with the determination of whether a signif-icant financing component exists for transactions where payment is expected in less than 12 months from the de-livery of goods (transfer of control). The operating segments are defined on the basis of the monthly reporting to the Executive Leadership Team, which is considered the chief operating decision maker, and the management structure. Reporting to Manage-ment is based on five operating segments: Chronic Care, Voice and Respiratory Care, Interventional Urology, Ad-vanced Wound Dressings and Biologics. Management does not receive reporting on assets and liabilities by oper-ating segments. Accordingly, the operating segments are not measured in this respect, nor do we allocate re-sources on this background. Segmentation of the income statement The segment Chronic Care covers the sale of ostomy care products and continence care products. The seg-ment Interventional Urology covers the sale of urological products, including disposable products. The seg-ment Advanced Wound Dressings covers the sale of wound and skin care products and the segment Voice and Respiratory Care covers the sale of laryngectomy and tracheostomy products. Biologics represents a new segment covering the sale of tissue-based products. The segmentation reflects the structure of report-ing to the Executive Leadership Team. The shared/non-allocated functions comprises support functions (production units and staff functions) and eliminations, as these functions do not generate revenue. While the costs of R&D for Interventional Urology, Voice and Respiratory Care and Biologics are included in the segment operating profit/loss for the respective segments, R&D activities for Chronic Care and Advanced Wound Dressings are shared functions which are included in shared/non-allocated. The shared/non-allo-cated functions also include PPA amortisation expenditures related to Voice and Respiratory Care and Bio-logics. Financial items and income tax are not allocated to the reportable segments. Geographic information Coloplast A/S\u2019 registered office is situated in Denmark. No single customer accounted for more than 10% of the Group\u2019s revenue in 2023/24 and 2022/23. DKK million 2023/24 2022/23 Specification of revenue representing over 10% of the Group\u2019s revenue by customer location including Denmark. US 6,371 5,143 UK 3,685 3,433 France 2,735 2,634 Denmark 401 335 Other 13,838 12,955 Total 27,030 24,500 Specification of non-current assets\u00b9\u207e by location of the subsidiary Denmark 22,368 22,013 Iceland 8,600 9,636 Hungary 1,823 1,741 Other 4,112 3,844 Total 36,903 37,234 \u00b9\u207e Non-current assets by location consist of intangible assets, property plant and equipment and right-of-use assets. Voice Ad-and Res-Interven-vanced Chronic piratory tional Wound DKK million Care Care Urology Dressings Biologics Total 2023/24 Segment revenue: Ostomy Care 9,545 - - - - 9,545 Continence Care 8,540 - - - - 8,540 Voice and Respiratory Care - 2,110 - - - 2,110 Interventional Urology - - 2,775 - - 2,775 Advanced Wound Care - - - 3,034 1,026 4,060 External revenue as per the compre-hensive income 18,085 2,110 2,775 3,034 1,026 27,030 Costs allocated to segment -7,644 -1,374 -1,799 -1,881 -925 -13,623 Segment operating profit/loss 10,441 736 976 1,153 101 13,407 Shared/non-allocated -6,121 Special items not included in segment operating profit/loss (see note 6 to the financial statements) 34 Operating profit before tax (EBIT) as per the Statement of comprehensive income 7,320 Net financials -925 Tax on profit/loss for the year -1,343 Profit/loss for the year as per the Statement of comprehensive income 5,052 Voice Ad-and Res-Interven-vanced Chronic piratory tional Wound Biolog-DKK million Care Care Urology Dressings ics\u00b9\u207e Total 2022/23 Segment revenue: Ostomy Care 9,024 - - - - 9,024 Continence Care 7,958 - - - - 7,958 Voice and Respiratory Care - 1,939 - - - 1,939 Interventional Urology - - 2,674 - - 2,674 Advanced Wound Care - - - 2,830 75 2,905 External revenue as per the comprehen-sive income 16,982 1,939 2,674 2,830 75 24,500 Costs allocated to segment -7,173 -820 -1,727 -1,761 -66 -12,000 Segment operating profit/loss 9,809 666 947 1,069 9 12,500 Shared/non-allocated -5,655 Special items not included in segment operating profit/loss (see note 6 to the financial statements) -74 Operating profit before tax (EBIT) as per the Statement of comprehensive income 6,771 Net financials -746 Tax on profit/loss for the year -1,242 Profit/loss for the year as per the Statement of comprehensive income 4,783 \u00b9\u207e Only one month impact in 2022/23. Management reviews each operating segment separately, applying their market contributions to earnings and allocating resources on that basis. The market contribution is defined as external revenue less the sum of direct and indirect production costs, distribution, sales and marketing costs and administrative expenses. Costs are allocated directly to segments. Certain immaterial indirect costs are allocated systematically to the shared/non-allocated and the reporting segments.",
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"s8_notesesefdkgaap__7__70": {
"value": "Revenue Revenue comprises income from the sale of goods after deduction of any price reductions, quantity discounts or cash discounts. Sales transactions are recognised in the income statement at the point in time when control of the goods is transferred to the customer, and when the consideration is assessed to be collectible. Revenues from sales transactions are measured at the transaction price to which Coloplast expects to be entitled. Within all segments, revenues are typically recognised when the customer takes possession of the goods. Excep-tions to this comprise Interventional Urology revenues, as revenues from certain surgical products are generated from consignment sales as well as the contract manufacturing business. Certain surgical products within Interven-tional Urology are always available at our partner hospitals to ensure that all sizes and fits are always available. Revenues from consignment sales are recognised as the goods are used (i.e. in surgery). Revenues from contract manufacturing business is recognised when the products are available for delivery when this coincides with the transfer of control of the products. Coloplast generates most of its sales through distributors that operate under various conditions and who for that reason require varying sales agreements. Coloplast\u2019s distributor agreements contain volume and product-specific rebates, which require data management and monitoring of sales to individual distributors at the product level. In addition, the sales agreements contain various right-of-product-return requirements. Payment terms for trade receivables from customers depend on creditworthiness, customary business practices and contract negotiations. Payment terms for some customers include a period of credit which commences when the products are shipped while other customers are requested to pay in advance or provide appropriate collateral for the payment. Prepayments from customers are recognised as revenue in the following period upon satisfying the performance obligations. Variable considerations include volume and product-specific rebates which, for some markets, are accumulated and paid annually or quarterly. Accruals for variable considerations are constrained by uncertainty of future events, such as the expected volume of sales, and require significant estimate. Accounting policies, continued Revenue is measured at the fair value of the agreed consideration. All discounts granted are recognised in reve-nue. An estimate of expected returns is also recognised in revenue. Coloplast applies the practical expedient in IFRS 15, para 63 associated with the determination of whether a signif-icant financing component exists for transactions where payment is expected in less than 12 months from the de-livery of goods (transfer of control).",
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"s8_notesesefdkgaap__7__72": {
"value": "The operating segments are defined on the basis of the monthly reporting to the Executive Leadership Team, which is considered the chief operating decision maker, and the management structure. Reporting to Manage-ment is based on five operating segments: Chronic Care, Voice and Respiratory Care, Interventional Urology, Ad-vanced Wound Dressings and Biologics. Management does not receive reporting on assets and liabilities by oper-ating segments. Accordingly, the operating segments are not measured in this respect, nor do we allocate re-sources on this background.",
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"s8_notesesefdkgaap__7__79-1": {
"value": "Note 5 Staff costs DKK million 2023/24 2022/23 Specification of staff costs recognised in the financial year Salaries, wages and directors' remuneration\u00b9\u207e 7,476 6,271 Pension costs - defined contribution plans (note 18) 472 410 Pension costs - defined benefit plans (note 18) 13 12 Other social security costs 800 755 Total 8,761 7,448 Staff costs allocated to functions Production costs 1,935 1,657 Distribution costs 5,403 4,605 Administrative expenses 853 675 Research and development costs 570 509 Special items - 2 Total 8,761 7,448Average number of employees, FTEs\u00b2\u207e 16,202 15,069 Number of employees at 30 September, FTEs\u00b2\u207e 16,639 15,764 Number of employees at 30 September, headcount\u00b2\u207e 16,875 15,977 \u00b9\u207e Including share based payment. See note 17 to the consolidated financial statements. \u00b2\u207e The FTE definition has been reassessed and the comparison figures has been adjusted. See note 28 to the consolidated financial statements for information on the Executive Management's and the Board of Directors' remuneration.Note 17 Share options Accounting policies Share options are granted to the executive management and senior management. For equity-settled schemes, the fair value of options is determined at the grant date. The option value is subsequently recognised over the vesting period as staff costs. For cash-settled schemes, the fair value of options granted during the period is recog-nised as staff costs, whereas the fair value adjustment of granted options from previous periods is recognised un-der financial items. The purchase and selling prices of treasury shares on exercise of share options are deducted from or added to equity, as the case may be. Share options are granted to members of the executive management and other senior management for the purpose of motivating and retaining a qualified management group and in order to align the interests of management with those of the shareholders. Options are awarded as unconditional allocations at the date of grant, but vest over a three-year period. The value of options at the date of grant equalled an average of three months' salary for each recipient, with the exception of the executive management. The carrying amount of the cash settled share option programmes was DKK 2 million at 30 September 2024 (DKK 1 million at 30 September 2023), while the fair value of all option programmes at grant date amounted to DKK 291 million at 30 September 2024 (DKK 156 million at 30 September 2023). DKK million 2023/24 2022/23 Share options have affected the profit or loss for the year as follows Staff costs, accounting value of cash and equity-settled programmes 70 58 Financial costs, fair value adjustment of cash-settled programmes - -1 Cost of share options recognised in profit or loss 70 57 The fair value of the options was calculated using the Black-Scholes formula at the date of the grant, in which the interest rate applied was the yield on Danish government securities. Volatility in the share is cal-culated as monthly movements (period-end to period-end) over five years. Options are assumed to be exer-cised on average one year into the exercise period. 2023 2022 The following assumptions were applied in determining the fair value of share options granted during the financial year Black-Scholes value, DKK 121.41 128.65 Share price, DKK 773.22 814.50 Exercise price, DKK 811.88 855.23 Expected dividend per share, DKK 1.50% 1.50% Expected duration, years 4.00 4.00 Volatility 22.12% 21.97% Risk-free interest 2.21% 2.34% Fair value at grant date, million DKK 76.45 68.60 2023/24 2022/23 Average Average Average Average No. of exercise share No. of exercise share options price price\u00b9\u207e options price price\u00b9\u207e Outstanding share options at 1 Oc-tober 2,129,562 871 2,231,521 892 Options awarded 629,716 812 536,131 881 Options awarded, repricing - - 439,639 916 Options forfeited, repricing - - -715,971 1,076 Options forfeited -36,992 862 -28,287 958 Options exercised -680,298 740 891 -333,471 557 862 Outstanding share options at 30 September 2,041,988 888 2,129,562 871 1)At the date of exercise.Not exer-No. of Share cised at 30 options is-options Options September Exercise Year of issue sued lapsed exercised 2024\u00b9\u207e price\u00b2\u207e\u00b3\u207e Exercise period Specification of outstanding share options 2019 403,750 -14,980 -325,167 63,603 843 31/12/22 - 31/12/24 2019 US 88,846 - -26,659 62,187 870 31/12/22 - 31/12/24 2020 535,152 -334,159 - 200,993 958 31/12/23 - 31/12/25 2020, repriced 241,296 -9,315 -29,840 202,141 906 31/12/23 - 31/12/25 2020 US 109,900 -91,396 - 18,504 981 31/12/23 - 31/12/25 2020 US, repriced 65,197 - -3,816 61,381 920 31/12/23 - 31/12/25 2021 441,494 -287,303 - 154,191 1,191 31/12/24 - 31/12/26 2021, repriced 103,554 -4,066 - 99,488 918 31/12/24 - 31/12/26 2021 US 95,846 -78,266 - 17,580 1,213 31/12/24 - 31/12/26 2021 US, repriced 29,592 - - 29,592 915 31/12/24 - 31/12/26 2022 424,561 -16,644 - 407,917 841 31/12/25 - 31/12/27 2022 US 108,646 -885 - 107,761 855 31/12/25 - 31/12/27 2023 \u2074\u207e 514,397 -12,123 - 502,274 807 31/12/26 - 31/12/28 2023 US 115,319 -943 - 114,376 812 31/12/26 - 31/12/28 Total 3,277,550 -850,080 -385,482 2,041,988 \u00b9\u207e Exercisable options as per 30 September 2024 was 608,809. \u00b2\u207e Average exercise price for options exercisable at the balance sheet date was DKK 916,49. \u00b3\u207e The exercise prices are adjusted for payment of dividend. In 2023/24, the adjustment of the exercise price was DKK 9.63. \u2074\u207e Of which 141,526 was granted to key management. Coloplast's holding of treasury shares fully covers the option programmes, so the options exercised under the programme will not influence the Group's cash position by forcing it to buy up shares in the market. See note 9 to the financial statements for an overview of treasury shares held by Coloplast at the balance sheet date.Note 18 Provisions for pensions and similar obligations Accounting policies In defined contribution plans, the Group makes regular payments of fixed contributions to independent pension funds and insurance companies. The Group is under no obligation to pay additional contributions. Costs for de-fined contribution plans are recognised in the income statement as Coloplast assumes an obligation to make the payment. In defined benefit plans, the Group is under an obligation to pay a defined benefit on retirement. The actuarially calculated present value less the fair value of any plan assets is recognised in the balance sheet under provision for pension and similar obligations or in plan assets in the balance sheet. The total service costs of the year plus calculated interest based on actuarial estimates and financial assumptions at the beginning of the year are recog-nised in the income statement. The difference between the forecast development in plan assets and liabilities and the realised values at the end of the year is called actuarial gains or losses and is recognised in other comprehen-sive income. In connection with a change in benefits regarding the employees\u2019 employment with the Group to date, there will be a change in the actuarial calculation of the net present value, which is taken directly to the profit or loss. Defined contribution plans The Group offers pension plans to certain groups of employees in Denmark and abroad. Most of the pen-sion plans are defined contribution plans. The Group funds the plans through regular payments of premiums to independent insurance companies responsible for the pension obligations towards the beneficiaries. Once the pension contributions for defined contribution plans have been made, the Group has no further obliga-tion towards current or former employees. Contributions to defined contribution plans are recognised in the income statement when paid. In 2023/24, DKK 427 million (2022/23: DKK 410 million) was recognised. Defined benefit plans For certain groups of employees in foreign subsidiaries, the Group has signed agreements to pay defined benefits, including pension payments. Share of gross defined benefit obligations by country 2024 2023 France 22% 21% Germany 11% 11% UK 66% 67% Italy 1% 1% Total 100% 100% These pension liabilities are not or are only partly covered by insurance (in the UK). Defined benefit liabilities are recognised in the balance sheet and in the income statement as indicated below. Coloplast funds the plans in the UK. The pension plans are based on the individual employee's salary and years of service with the company, and benefits are paid as a lifelong pension. The active plans are not exclusive to any particular employee group. Special funding requirements apply in the UK, while this is not the case for the other countries. In the UK, employee interests are handled by a Trustee Board. Accounts are prepared every three years and funding of any deficit is determined. Coloplast have an unconditional right to any surplus in the scheme at the end of the life of the scheme when all the liabilities have been run off. Any deficit in the Scheme is recovered by additional contributions from the employer over a fixed period of time. The plans have no requirements for risk diversification on equities or for matching strategies The plans have a duration of an average of 11 years, and all plans generally mature after more than 10 years. The Group expects to pay DKK 7 million to the defined benefit plans in 2024/25 (2023/24: DKK 7 million). DKK million 2023/24 2022/23 Defined contribution plans 472 410 Defined benefit plans 13 12 Cost of pension plans recognised in profit or loss 485 422 Pension costs concerning current financial year 8 8 Net interest expenses 5 4 Cost of defined benefit plans recognised in profit or loss 13 12 Actuarial gains/losses on pension obligations -10 27 Actuarial gains/losses on plan assets 16-36Actuarial gains/losses on defined benefit plans recognised in other comprehensive income 6 -9Plan assets at 1 October 225 249 Exchange adjustments 8 4 Actual rate of interest 12 12 Actuarial gains/losses on plan assets 16 -36Paid by the Coloplast Group 7 12Benefit paid out -14-16Plan assets at 30 September 254 225 DKK million 2024 2023 Specification of plan assets Shares, listed 31 35 Bonds, listed 112 82 Investments funds, listed 109 107 Cash and similar assets 2 1 Plan assets at 30 September 254 225 DKK million 2023/24 2022/23 Specification of present value of defined benefit obligation Present value of defined benefit liability at 1 October 356 370 Exchange adjustments 10 5 Current service costs 8 8 Calculated interest on liability 17 16 Actuarial gains/losses, financial assumptions 10 -28Actuarial gains/losses, demographic assumptions 5 -Actuarial gains/losses, experience -51Benefit paid out -14-16Present value of defined benefit liability at 30 September 387 356 Fair value of plan assets at 30 September -254-225Net liability of defined benefit plans at 30 September 133 131 Net liability of defined benefit plans at 1 October 131 121 Expenditure for the year 13 12 Actuarial gains/losses on pension obligation 10 -27Exchange adjustment 1 1Actuarial gains/losses on plan assets -1536Payments received -7-12Net liability of defined benefit plans at 30 September 133 131 Actuarial assumptions applied at the balance sheet date (expressed as an average) Discount rate 3.6% 4.3% Future rate of salary increases 2.0% 1.9% Inflation 2.2% 2.3% The below sensibility analysis shows the change in one of the actuarial assumptions, while other assumptions are kept constant. In practice, a change in one of the assumptions will in many instances be matched by a change in the other assumptions. 2023/24 2022/23 +1%-point -1%-point +1%-point -1%-point Percentage increase/decrease in the gross liability resulting from a change in a single actuarial as-sumption Discount rate -13% 15% -12% 14% Future rate of salary increases 3% -2% 3% -2% Inflation 8% -8% 8% -7%Note 28 Remuneration of the Board of Directors and Executive Management The current policy for the remuneration of the Board of Directors and Executive Management was adopted in 2023 and sets out the general guidelines for the remuneration of the Group\u2019s management. The guide-lines for the remuneration of the Board of Directors and Executive Management are available on the Group website. Executive Management is defined as members registered with the Danish Business Authority. In addition to the disclosures provided in this note, more details on the remuneration of Executive Manage-ment and Directors are provided in the separate Remuneration report for the Coloplast Group, which is not a part of the audited consolidated financial statements. The report is also available on the Group website. Fees to Board members in respect of the current financial year Fees to Board members amounts to DKK 6.9 million (2022/23: DKK 6.9 million) of the total staff costs (see note 5 to the financial statements) and are specified as follows: DKK million 2023/24 2022/23 Ordinary board member fee 5.3 5.3 Audit Committee 0.9 0.9 Nomination and Remuneration Committee 0.7 0.7 Fee to members of the Board of Directors 6.9 6.9 In addition, the accounting cost of not-yet-vested share options held by the Chairman amount to DKK 0.0 million in 2023/2024 (2022/23: DKK 0.1 million) of the total staff costs (see note 5 to the financial state-ments). The accounting cost is calculated in line with IFRS 2 and relates to share options awarded to him during his term as CEO. Remuneration of members of the Executive Management in respect of the current financial year Remuneration of members of Executive Management make up DKK 63.5 million (2022/23: DKK 66.9 mil-lion) of the total staff costs (see note 5 to the financial statements) and are specified as follows: DKK million 2023/24 2022/23 Base salaries 35.6 34.4 Pension 5.1 5.0 Other benefits 1.4 1.7 Cash bonus 4.9 9.9 Remuneration of Executive Management, excluding value of share options and contin-gent salary items 47.0 51.0 Share options 16.5 15.9 Remuneration of Executive Management 63.5 66.9 The value of share options, which is calculated as the fair value of share options at the grant date using the Black-Scholes Formula in line with IFRS 2, comprise the annual accounting cost of share options awarded in the current and in prior years in accordance with the accounting policies applied. Consequently, it does not represent the fair value of share options awarded or exercised in the current financial year. If a member of Executive Management is given notice of termination by the company and such termination is not due to breach on the part of the member of Executive Management, such member is entitled to com-pensation corresponding to a maximum of two years\u2019 salary and pension contribution. Share options are granted to members of Executive Management and senior management. See note 17 to the financial statements for further information regarding share-based payments as well as the separate Remuneration Report for the Coloplast Group, which is not part of the audited financial statements. The re-port is available on the Group website.",
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"s8_notesesefdkgaap__7__73-1": {
"value": "Note 5 Staff costs DKK million 2023/24 2022/23 Specification of staff costs recognised in the financial year Salaries, wages and directors' remuneration\u00b9\u207e 7,476 6,271 Pension costs - defined contribution plans (note 18) 472 410 Pension costs - defined benefit plans (note 18) 13 12 Other social security costs 800 755 Total 8,761 7,448 Staff costs allocated to functions Production costs 1,935 1,657 Distribution costs 5,403 4,605 Administrative expenses 853 675 Research and development costs 570 509 Special items - 2 Total 8,761 7,448Average number of employees, FTEs\u00b2\u207e 16,202 15,069 Number of employees at 30 September, FTEs\u00b2\u207e 16,639 15,764 Number of employees at 30 September, headcount\u00b2\u207e 16,875 15,977 \u00b9\u207e Including share based payment. See note 17 to the consolidated financial statements. \u00b2\u207e The FTE definition has been reassessed and the comparison figures has been adjusted. See note 28 to the consolidated financial statements for information on the Executive Management's and the Board of Directors' remuneration.Note 17 Share options Accounting policies Share options are granted to the executive management and senior management. For equity-settled schemes, the fair value of options is determined at the grant date. The option value is subsequently recognised over the vesting period as staff costs. For cash-settled schemes, the fair value of options granted during the period is recog-nised as staff costs, whereas the fair value adjustment of granted options from previous periods is recognised un-der financial items. The purchase and selling prices of treasury shares on exercise of share options are deducted from or added to equity, as the case may be. Share options are granted to members of the executive management and other senior management for the purpose of motivating and retaining a qualified management group and in order to align the interests of management with those of the shareholders. Options are awarded as unconditional allocations at the date of grant, but vest over a three-year period. The value of options at the date of grant equalled an average of three months' salary for each recipient, with the exception of the executive management. The carrying amount of the cash settled share option programmes was DKK 2 million at 30 September 2024 (DKK 1 million at 30 September 2023), while the fair value of all option programmes at grant date amounted to DKK 291 million at 30 September 2024 (DKK 156 million at 30 September 2023). DKK million 2023/24 2022/23 Share options have affected the profit or loss for the year as follows Staff costs, accounting value of cash and equity-settled programmes 70 58 Financial costs, fair value adjustment of cash-settled programmes - -1 Cost of share options recognised in profit or loss 70 57 The fair value of the options was calculated using the Black-Scholes formula at the date of the grant, in which the interest rate applied was the yield on Danish government securities. Volatility in the share is cal-culated as monthly movements (period-end to period-end) over five years. Options are assumed to be exer-cised on average one year into the exercise period. 2023 2022 The following assumptions were applied in determining the fair value of share options granted during the financial year Black-Scholes value, DKK 121.41 128.65 Share price, DKK 773.22 814.50 Exercise price, DKK 811.88 855.23 Expected dividend per share, DKK 1.50% 1.50% Expected duration, years 4.00 4.00 Volatility 22.12% 21.97% Risk-free interest 2.21% 2.34% Fair value at grant date, million DKK 76.45 68.60 2023/24 2022/23 Average Average Average Average No. of exercise share No. of exercise share options price price\u00b9\u207e options price price\u00b9\u207e Outstanding share options at 1 Oc-tober 2,129,562 871 2,231,521 892 Options awarded 629,716 812 536,131 881 Options awarded, repricing - - 439,639 916 Options forfeited, repricing - - -715,971 1,076 Options forfeited -36,992 862 -28,287 958 Options exercised -680,298 740 891 -333,471 557 862 Outstanding share options at 30 September 2,041,988 888 2,129,562 871 1)At the date of exercise.Not exer-No. of Share cised at 30 options is-options Options September Exercise Year of issue sued lapsed exercised 2024\u00b9\u207e price\u00b2\u207e\u00b3\u207e Exercise period Specification of outstanding share options 2019 403,750 -14,980 -325,167 63,603 843 31/12/22 - 31/12/24 2019 US 88,846 - -26,659 62,187 870 31/12/22 - 31/12/24 2020 535,152 -334,159 - 200,993 958 31/12/23 - 31/12/25 2020, repriced 241,296 -9,315 -29,840 202,141 906 31/12/23 - 31/12/25 2020 US 109,900 -91,396 - 18,504 981 31/12/23 - 31/12/25 2020 US, repriced 65,197 - -3,816 61,381 920 31/12/23 - 31/12/25 2021 441,494 -287,303 - 154,191 1,191 31/12/24 - 31/12/26 2021, repriced 103,554 -4,066 - 99,488 918 31/12/24 - 31/12/26 2021 US 95,846 -78,266 - 17,580 1,213 31/12/24 - 31/12/26 2021 US, repriced 29,592 - - 29,592 915 31/12/24 - 31/12/26 2022 424,561 -16,644 - 407,917 841 31/12/25 - 31/12/27 2022 US 108,646 -885 - 107,761 855 31/12/25 - 31/12/27 2023 \u2074\u207e 514,397 -12,123 - 502,274 807 31/12/26 - 31/12/28 2023 US 115,319 -943 - 114,376 812 31/12/26 - 31/12/28 Total 3,277,550 -850,080 -385,482 2,041,988 \u00b9\u207e Exercisable options as per 30 September 2024 was 608,809. \u00b2\u207e Average exercise price for options exercisable at the balance sheet date was DKK 916,49. \u00b3\u207e The exercise prices are adjusted for payment of dividend. In 2023/24, the adjustment of the exercise price was DKK 9.63. \u2074\u207e Of which 141,526 was granted to key management. Coloplast's holding of treasury shares fully covers the option programmes, so the options exercised under the programme will not influence the Group's cash position by forcing it to buy up shares in the market. See note 9 to the financial statements for an overview of treasury shares held by Coloplast at the balance sheet date.Note 18 Provisions for pensions and similar obligations Accounting policies In defined contribution plans, the Group makes regular payments of fixed contributions to independent pension funds and insurance companies. The Group is under no obligation to pay additional contributions. Costs for de-fined contribution plans are recognised in the income statement as Coloplast assumes an obligation to make the payment. In defined benefit plans, the Group is under an obligation to pay a defined benefit on retirement. The actuarially calculated present value less the fair value of any plan assets is recognised in the balance sheet under provision for pension and similar obligations or in plan assets in the balance sheet. The total service costs of the year plus calculated interest based on actuarial estimates and financial assumptions at the beginning of the year are recog-nised in the income statement. The difference between the forecast development in plan assets and liabilities and the realised values at the end of the year is called actuarial gains or losses and is recognised in other comprehen-sive income. In connection with a change in benefits regarding the employees\u2019 employment with the Group to date, there will be a change in the actuarial calculation of the net present value, which is taken directly to the profit or loss. Defined contribution plans The Group offers pension plans to certain groups of employees in Denmark and abroad. Most of the pen-sion plans are defined contribution plans. The Group funds the plans through regular payments of premiums to independent insurance companies responsible for the pension obligations towards the beneficiaries. Once the pension contributions for defined contribution plans have been made, the Group has no further obliga-tion towards current or former employees. Contributions to defined contribution plans are recognised in the income statement when paid. In 2023/24, DKK 427 million (2022/23: DKK 410 million) was recognised. Defined benefit plans For certain groups of employees in foreign subsidiaries, the Group has signed agreements to pay defined benefits, including pension payments. Share of gross defined benefit obligations by country 2024 2023 France 22% 21% Germany 11% 11% UK 66% 67% Italy 1% 1% Total 100% 100% These pension liabilities are not or are only partly covered by insurance (in the UK). Defined benefit liabilities are recognised in the balance sheet and in the income statement as indicated below. Coloplast funds the plans in the UK. The pension plans are based on the individual employee's salary and years of service with the company, and benefits are paid as a lifelong pension. The active plans are not exclusive to any particular employee group. Special funding requirements apply in the UK, while this is not the case for the other countries. In the UK, employee interests are handled by a Trustee Board. Accounts are prepared every three years and funding of any deficit is determined. Coloplast have an unconditional right to any surplus in the scheme at the end of the life of the scheme when all the liabilities have been run off. Any deficit in the Scheme is recovered by additional contributions from the employer over a fixed period of time. The plans have no requirements for risk diversification on equities or for matching strategies The plans have a duration of an average of 11 years, and all plans generally mature after more than 10 years. The Group expects to pay DKK 7 million to the defined benefit plans in 2024/25 (2023/24: DKK 7 million). DKK million 2023/24 2022/23 Defined contribution plans 472 410 Defined benefit plans 13 12 Cost of pension plans recognised in profit or loss 485 422 Pension costs concerning current financial year 8 8 Net interest expenses 5 4 Cost of defined benefit plans recognised in profit or loss 13 12 Actuarial gains/losses on pension obligations -10 27 Actuarial gains/losses on plan assets 16-36Actuarial gains/losses on defined benefit plans recognised in other comprehensive income 6 -9Plan assets at 1 October 225 249 Exchange adjustments 8 4 Actual rate of interest 12 12 Actuarial gains/losses on plan assets 16 -36Paid by the Coloplast Group 7 12Benefit paid out -14-16Plan assets at 30 September 254 225 DKK million 2024 2023 Specification of plan assets Shares, listed 31 35 Bonds, listed 112 82 Investments funds, listed 109 107 Cash and similar assets 2 1 Plan assets at 30 September 254 225 DKK million 2023/24 2022/23 Specification of present value of defined benefit obligation Present value of defined benefit liability at 1 October 356 370 Exchange adjustments 10 5 Current service costs 8 8 Calculated interest on liability 17 16 Actuarial gains/losses, financial assumptions 10 -28Actuarial gains/losses, demographic assumptions 5 -Actuarial gains/losses, experience -51Benefit paid out -14-16Present value of defined benefit liability at 30 September 387 356 Fair value of plan assets at 30 September -254-225Net liability of defined benefit plans at 30 September 133 131 Net liability of defined benefit plans at 1 October 131 121 Expenditure for the year 13 12 Actuarial gains/losses on pension obligation 10 -27Exchange adjustment 1 1Actuarial gains/losses on plan assets -1536Payments received -7-12Net liability of defined benefit plans at 30 September 133 131 Actuarial assumptions applied at the balance sheet date (expressed as an average) Discount rate 3.6% 4.3% Future rate of salary increases 2.0% 1.9% Inflation 2.2% 2.3% The below sensibility analysis shows the change in one of the actuarial assumptions, while other assumptions are kept constant. In practice, a change in one of the assumptions will in many instances be matched by a change in the other assumptions. 2023/24 2022/23 +1%-point -1%-point +1%-point -1%-point Percentage increase/decrease in the gross liability resulting from a change in a single actuarial as-sumption Discount rate -13% 15% -12% 14% Future rate of salary increases 3% -2% 3% -2% Inflation 8% -8% 8% -7%Note 28 Remuneration of the Board of Directors and Executive Management The current policy for the remuneration of the Board of Directors and Executive Management was adopted in 2023 and sets out the general guidelines for the remuneration of the Group\u2019s management. The guide-lines for the remuneration of the Board of Directors and Executive Management are available on the Group website. Executive Management is defined as members registered with the Danish Business Authority. In addition to the disclosures provided in this note, more details on the remuneration of Executive Manage-ment and Directors are provided in the separate Remuneration report for the Coloplast Group, which is not a part of the audited consolidated financial statements. The report is also available on the Group website. Fees to Board members in respect of the current financial year Fees to Board members amounts to DKK 6.9 million (2022/23: DKK 6.9 million) of the total staff costs (see note 5 to the financial statements) and are specified as follows: DKK million 2023/24 2022/23 Ordinary board member fee 5.3 5.3 Audit Committee 0.9 0.9 Nomination and Remuneration Committee 0.7 0.7 Fee to members of the Board of Directors 6.9 6.9 In addition, the accounting cost of not-yet-vested share options held by the Chairman amount to DKK 0.0 million in 2023/2024 (2022/23: DKK 0.1 million) of the total staff costs (see note 5 to the financial state-ments). The accounting cost is calculated in line with IFRS 2 and relates to share options awarded to him during his term as CEO. Remuneration of members of the Executive Management in respect of the current financial year Remuneration of members of Executive Management make up DKK 63.5 million (2022/23: DKK 66.9 mil-lion) of the total staff costs (see note 5 to the financial statements) and are specified as follows: DKK million 2023/24 2022/23 Base salaries 35.6 34.4 Pension 5.1 5.0 Other benefits 1.4 1.7 Cash bonus 4.9 9.9 Remuneration of Executive Management, excluding value of share options and contin-gent salary items 47.0 51.0 Share options 16.5 15.9 Remuneration of Executive Management 63.5 66.9 The value of share options, which is calculated as the fair value of share options at the grant date using the Black-Scholes Formula in line with IFRS 2, comprise the annual accounting cost of share options awarded in the current and in prior years in accordance with the accounting policies applied. Consequently, it does not represent the fair value of share options awarded or exercised in the current financial year. If a member of Executive Management is given notice of termination by the company and such termination is not due to breach on the part of the member of Executive Management, such member is entitled to com-pensation corresponding to a maximum of two years\u2019 salary and pension contribution. Share options are granted to members of Executive Management and senior management. See note 17 to the financial statements for further information regarding share-based payments as well as the separate Remuneration Report for the Coloplast Group, which is not part of the audited financial statements. The re-port is available on the Group website.",
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"s8_notesesefdkgaap__7__78-1": {
"value": "Staff costs allocated to functions Production costs 1,935 1,657 Distribution costs 5,403 4,605 Administrative expenses 853 675 Research and development costs 570 509 Special items - 2 Total 8,761 7,4482023/24 2022/23 Amortisations on intangible assets break down as follows Production costs 38 25 Distribution costs 386 291 Administrative expenses 20 13 Research and development costs 7 5 Total 451 334DKK million 2023/24 2022/23 Depreciations on property, plant and equipment break down as follows Production costs 431 364 Distribution costs 45 41 Administrative expenses 38 32 Research and development costs 38 37 Total 552 474DKK million 2023/24 2022/23 Depreciations on right-of-use assets break down as follows Production costs 37 27 Distribution costs 209 199 Administrative expenses 39 33 Research and development costs 2 2 Total 287 261 Other lease expenses recorded in the income statement Lease payments related to short-term leases 22 14 957Lease payments related to low-value assets 28 27 Variable lease payments 13 26 Total 63 67 Total cash outflow for leases Payments related to right-of-use assets 289 247 Payments related to other lease contracts 61 60 Total 350 307 DKK million 2024 2023 Maturity analysis of lease liabilities (undiscounted) In less than one year 266 237 Current lease liability (undiscounted) 266 237 Within 1 to 5 years 579 509 After more than 5 years 252 211 Non-current lease liability (undiscounted) 831 720 Total lease liability (undiscounted) 1,097 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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"s8_notesesefdkgaap__7__77-1": {
"value": "Staff costs allocated to functions Production costs 1,935 1,657 Distribution costs 5,403 4,605 Administrative expenses 853 675 Research and development costs 570 509 Special items - 2 Total 8,761 7,4482023/24 2022/23 Amortisations on intangible assets break down as follows Production costs 38 25 Distribution costs 386 291 Administrative expenses 20 13 Research and development costs 7 5 Total 451 334DKK million 2023/24 2022/23 Depreciations on property, plant and equipment break down as follows Production costs 431 364 Distribution costs 45 41 Administrative expenses 38 32 Research and development costs 38 37 Total 552 474DKK million 2023/24 2022/23 Depreciations on right-of-use assets break down as follows Production costs 37 27 Distribution costs 209 199 Administrative expenses 39 33 Research and development costs 2 2 Total 287 261 Other lease expenses recorded in the income statement Lease payments related to short-term leases 22 14 957Lease payments related to low-value assets 28 27 Variable lease payments 13 26 Total 63 67 Total cash outflow for leases Payments related to right-of-use assets 289 247 Payments related to other lease contracts 61 60 Total 350 307 DKK million 2024 2023 Maturity analysis of lease liabilities (undiscounted) In less than one year 266 237 Current lease liability (undiscounted) 266 237 Within 1 to 5 years 579 509 After more than 5 years 252 211 Non-current lease liability (undiscounted) 831 720 Total lease liability (undiscounted) 1,097 ",
"dimensions": {
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"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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"s8_notesesefdkgaap__7__76-1": {
"value": "Staff costs allocated to functions Production costs 1,935 1,657 Distribution costs 5,403 4,605 Administrative expenses 853 675 Research and development costs 570 509 Special items - 2 Total 8,761 7,4482023/24 2022/23 Amortisations on intangible assets break down as follows Production costs 38 25 Distribution costs 386 291 Administrative expenses 20 13 Research and development costs 7 5 Total 451 334DKK million 2023/24 2022/23 Depreciations on property, plant and equipment break down as follows Production costs 431 364 Distribution costs 45 41 Administrative expenses 38 32 Research and development costs 38 37 Total 552 474DKK million 2023/24 2022/23 Depreciations on right-of-use assets break down as follows Production costs 37 27 Distribution costs 209 199 Administrative expenses 39 33 Research and development costs 2 2 Total 287 261 Other lease expenses recorded in the income statement Lease payments related to short-term leases 22 14 957Lease payments related to low-value assets 28 27 Variable lease payments 13 26 Total 63 67 Total cash outflow for leases Payments related to right-of-use assets 289 247 Payments related to other lease contracts 61 60 Total 350 307 DKK million 2024 2023 Maturity analysis of lease liabilities (undiscounted) In less than one year 266 237 Current lease liability (undiscounted) 266 237 Within 1 to 5 years 579 509 After more than 5 years 252 211 Non-current lease liability (undiscounted) 831 720 Total lease liability (undiscounted) 1,097 ",
"dimensions": {
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"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__75-1": {
"value": "Staff costs allocated to functions Production costs 1,935 1,657 Distribution costs 5,403 4,605 Administrative expenses 853 675 Research and development costs 570 509 Special items - 2 Total 8,761 7,4482023/24 2022/23 Amortisations on intangible assets break down as follows Production costs 38 25 Distribution costs 386 291 Administrative expenses 20 13 Research and development costs 7 5 Total 451 334DKK million 2023/24 2022/23 Depreciations on property, plant and equipment break down as follows Production costs 431 364 Distribution costs 45 41 Administrative expenses 38 32 Research and development costs 38 37 Total 552 474DKK million 2023/24 2022/23 Depreciations on right-of-use assets break down as follows Production costs 37 27 Distribution costs 209 199 Administrative expenses 39 33 Research and development costs 2 2 Total 287 261 Other lease expenses recorded in the income statement Lease payments related to short-term leases 22 14 957Lease payments related to low-value assets 28 27 Variable lease payments 13 26 Total 63 67 Total cash outflow for leases Payments related to right-of-use assets 289 247 Payments related to other lease contracts 61 60 Total 350 307 DKK million 2024 2023 Maturity analysis of lease liabilities (undiscounted) In less than one year 266 237 Current lease liability (undiscounted) 266 237 Within 1 to 5 years 579 509 After more than 5 years 252 211 Non-current lease liability (undiscounted) 831 720 Total lease liability (undiscounted) 1,097 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__74-1": {
"value": "Staff costs allocated to functions Production costs 1,935 1,657 Distribution costs 5,403 4,605 Administrative expenses 853 675 Research and development costs 570 509 Special items - 2 Total 8,761 7,4482023/24 2022/23 Amortisations on intangible assets break down as follows Production costs 38 25 Distribution costs 386 291 Administrative expenses 20 13 Research and development costs 7 5 Total 451 334DKK million 2023/24 2022/23 Depreciations on property, plant and equipment break down as follows Production costs 431 364 Distribution costs 45 41 Administrative expenses 38 32 Research and development costs 38 37 Total 552 474DKK million 2023/24 2022/23 Depreciations on right-of-use assets break down as follows Production costs 37 27 Distribution costs 209 199 Administrative expenses 39 33 Research and development costs 2 2 Total 287 261 Other lease expenses recorded in the income statement Lease payments related to short-term leases 22 14 957Lease payments related to low-value assets 28 27 Variable lease payments 13 26 Total 63 67 Total cash outflow for leases Payments related to right-of-use assets 289 247 Payments related to other lease contracts 61 60 Total 350 307 DKK million 2024 2023 Maturity analysis of lease liabilities (undiscounted) In less than one year 266 237 Current lease liability (undiscounted) 266 237 Within 1 to 5 years 579 509 After more than 5 years 252 211 Non-current lease liability (undiscounted) 831 720 Total lease liability (undiscounted) 1,097 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__80": {
"value": "Note 6 Special items Accounting policies Special items comprise material amounts of a non-recurring nature, such as costs relating to acquisitions, divest-ment, closure or restructuring, provisions for lawsuits, etc. These items are presented separately to facilitate the comparability of the income statement and to provide a better picture of the operating results. In the financial year 2023/24 special items contains expenses related to integration costs for the Atos Medi-cal acquisition and reversal of the remaining provision for earnout consideration related to the Kerecis ac-quisition. Last year special items contained DKK 200 million further and final provision related to the MDL lawsuits in the US alleging injury from the use of transvaginal surgical mesh products. Furthermore, special items con-tained an income of DKK 244 million related to Atos Medical US billing compliance. DKK million 2023/24 2022/23 Provisions for litigation about transvaginal surgical mesh products - -200 Adjustment provision related to acquisition - 244 Reversal of remaining provision for earnout consideration related to Kerecis 123 - Expenses related to business combinations -89 -118 Total 34 -74 ",
"dimensions": {
"concept": "COL:DisclosureOfSpecialItems",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__81": {
"value": "Accounting policies Special items comprise material amounts of a non-recurring nature, such as costs relating to acquisitions, divest-ment, closure or restructuring, provisions for lawsuits, etc. These items are presented separately to facilitate the comparability of the income statement and to provide a better picture of the operating results.",
"dimensions": {
"concept": "COL:DescriptionOfAccountingPolicyForSpecialItems",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__84": {
"value": "Note 7 Financial income and expenses Accounting policies Financial income and expenses include interest, financing costs of leases, realised and unrealised foreign exchange adjustments, gains on net monetary items in hyperinflationary economies, fair value adjustment of forward con-tracts transferred from other comprehensive income, fair value adjustments of cash settled share options, fees, market value adjustments of securities and dividend received on shares recognised under securities. See note 23 to the consolidated financial statements for more information about accounting policy for items trans-ferred from hedging reserve. DKK million 2023/24 2022/23 Financial income Interest income 80 36 Fair value adjustments of forward contracts transferred from other comprehensive in-come - 40 Fair value adjustments of cash-based share options - 1 Interest hedges 75 75 Hyperinflationary adjustment of net monetary position 18 36 Other financial income 2 3 Total 175 191 DKK million 2023/24 2022/23 Financial expenses Interest expenses\u00b9\u207e 326 169 Interest expenses, lease liabilities 33 24 Interest expenses, bonds\u00b9\u207e 436 445 Net exchange adjustments 218 218 Other financial expenses and fees 87 81 Total 1,100 937 \u00b9\u207e Total interest expenses are measured at amortised costs for financial assets and liability.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__83": {
"value": "Note 7 Financial income and expenses Accounting policies Financial income and expenses include interest, financing costs of leases, realised and unrealised foreign exchange adjustments, gains on net monetary items in hyperinflationary economies, fair value adjustment of forward con-tracts transferred from other comprehensive income, fair value adjustments of cash settled share options, fees, market value adjustments of securities and dividend received on shares recognised under securities. See note 23 to the consolidated financial statements for more information about accounting policy for items trans-ferred from hedging reserve. DKK million 2023/24 2022/23 Financial income Interest income 80 36 Fair value adjustments of forward contracts transferred from other comprehensive in-come - 40 Fair value adjustments of cash-based share options - 1 Interest hedges 75 75 Hyperinflationary adjustment of net monetary position 18 36 Other financial income 2 3 Total 175 191 DKK million 2023/24 2022/23 Financial expenses Interest expenses\u00b9\u207e 326 169 Interest expenses, lease liabilities 33 24 Interest expenses, bonds\u00b9\u207e 436 445 Net exchange adjustments 218 218 Other financial expenses and fees 87 81 Total 1,100 937 \u00b9\u207e Total interest expenses are measured at amortised costs for financial assets and liability.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__82": {
"value": "Note 7 Financial income and expenses Accounting policies Financial income and expenses include interest, financing costs of leases, realised and unrealised foreign exchange adjustments, gains on net monetary items in hyperinflationary economies, fair value adjustment of forward con-tracts transferred from other comprehensive income, fair value adjustments of cash settled share options, fees, market value adjustments of securities and dividend received on shares recognised under securities. See note 23 to the consolidated financial statements for more information about accounting policy for items trans-ferred from hedging reserve. DKK million 2023/24 2022/23 Financial income Interest income 80 36 Fair value adjustments of forward contracts transferred from other comprehensive in-come - 40 Fair value adjustments of cash-based share options - 1 Interest hedges 75 75 Hyperinflationary adjustment of net monetary position 18 36 Other financial income 2 3 Total 175 191 DKK million 2023/24 2022/23 Financial expenses Interest expenses\u00b9\u207e 326 169 Interest expenses, lease liabilities 33 24 Interest expenses, bonds\u00b9\u207e 436 445 Net exchange adjustments 218 218 Other financial expenses and fees 87 81 Total 1,100 937 \u00b9\u207e Total interest expenses are measured at amortised costs for financial assets and liability.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__86": {
"value": "Accounting policies Financial income and expenses include interest, financing costs of leases, realised and unrealised foreign exchange adjustments, gains on net monetary items in hyperinflationary economies, fair value adjustment of forward con-tracts transferred from other comprehensive income, fair value adjustments of cash settled share options, fees, market value adjustments of securities and dividend received on shares recognised under securities. See note 23 to the consolidated financial statements for more information about accounting policy for items trans-ferred from hedging reserve.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__85": {
"value": "Accounting policies Financial income and expenses include interest, financing costs of leases, realised and unrealised foreign exchange adjustments, gains on net monetary items in hyperinflationary economies, fair value adjustment of forward con-tracts transferred from other comprehensive income, fair value adjustments of cash settled share options, fees, market value adjustments of securities and dividend received on shares recognised under securities. See note 23 to the consolidated financial statements for more information about accounting policy for items trans-ferred from hedging reserve.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__87": {
"value": "Note 8 Tax on profit for the year Accounting policies Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date. Current income tax relating to items recognised directly in equity is recognised in equity and not in the statement of profit or loss. Interest expenses and income related to current taxes are included in financial items. DKK million 2023/24 2022/23 Specification of tax on profit for the year Current tax on profit for the year 675 4,612 Change in deferred tax on profit for the year 676 -3,343Tax on profit from ordinary activities for the year 1,351 1,269 Adjustment of tax relating to prior years -8-19Change due to change in tax rate --8Tax on profit for the year 1,343 1,242 Tax on equity and other comprehensive income entries, income (-) / expense (+) -151 20 Reconciliation of the effective tax rate Danish tax rate 22.0% 22.0% Effect of change of tax rates 0.0% -0.1% Deviation in foreign subsidiaries' tax percentage 0.3% -1.5% Non-taxable income and non-deductible expenses -1.5% -0.3% Research and development incentives -0.8% -0.2% Other taxes and other adjustments, net 1.0% 0.7% Effective tax rate 21.0% 20.6% The Coloplast Group is not expected to be materially impacted by the OECD/EU Pillar Two Model Rules and their local implementation. Most countries where the Group has operations impose taxation in excess of 15%. However, there are a limited number of jurisdictions where the transitional save harbour relief does not apply and the Pillar two effective rate is close to 15%. As such, these rules are not expected to materi-ally impact the Group\u2019s effective tax rate.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__91": {
"value": "Note 9 Earnings per share (EPS) Accounting policies Earnings per share (EPS) reflects the ratio between profit for the year and the year\u2019s weighted average of issued, ordinary shares, excluding ordinary shares purchased by the Group and held as treasury shares. Earnings per share, diluted, is calculated as the net profit for the year divided by the average number of outstanding shares ad-justed for the dilutive effect of outstanding share options in the money. 2023/24 2022/23 Net profit for the year, DKK million 5,052 4,783 Weighted average number of outstanding shares, millions of units 224.9 215.4 Dilutive effect of outstanding share options, millions of units - 0.1 Average number of unrestricted shares including dilutive effect of outstanding share op-tions, millions of units 224.9 215.5 Earnings per share, DKK 22.46 22.21 Earnings per share, diluted, DKK 22.46 22.20 2023/24 2022/23 Outstanding shares ('000): A shares B shares A shares B shares Outstanding shares at 1 October 18,000 206,660 18,000 194,307 Issue of new shares - - - 12,200 Sale of treasury shares - 675 - 153 Acquisition of treasury shares - - - - Outstanding shares at 30 September 18,000 207,335 18,000 206,660 Holding of treasury shares at 30 September - 2,865 - 3,540 Total shares issued at 30 September 18,000 210,200 18,000 210,200 Both share classes have a face value of DKK 1 per share. Class A shares carry 10 votes each, while class B shares carry 1 vote each. The class A shares are non-negotiable instruments. Any change of ownership or pledging of class A shares requires the consent of the Board of Directors. B shares are negotiable instruments, and no re-strictions apply to their negotiability. No special dividend rights attach to either share class. The Group does not hold A shares.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__90": {
"value": "Note 9 Earnings per share (EPS) Accounting policies Earnings per share (EPS) reflects the ratio between profit for the year and the year\u2019s weighted average of issued, ordinary shares, excluding ordinary shares purchased by the Group and held as treasury shares. Earnings per share, diluted, is calculated as the net profit for the year divided by the average number of outstanding shares ad-justed for the dilutive effect of outstanding share options in the money. 2023/24 2022/23 Net profit for the year, DKK million 5,052 4,783 Weighted average number of outstanding shares, millions of units 224.9 215.4 Dilutive effect of outstanding share options, millions of units - 0.1 Average number of unrestricted shares including dilutive effect of outstanding share op-tions, millions of units 224.9 215.5 Earnings per share, DKK 22.46 22.21 Earnings per share, diluted, DKK 22.46 22.20 2023/24 2022/23 Outstanding shares ('000): A shares B shares A shares B shares Outstanding shares at 1 October 18,000 206,660 18,000 194,307 Issue of new shares - - - 12,200 Sale of treasury shares - 675 - 153 Acquisition of treasury shares - - - - Outstanding shares at 30 September 18,000 207,335 18,000 206,660 Holding of treasury shares at 30 September - 2,865 - 3,540 Total shares issued at 30 September 18,000 210,200 18,000 210,200 Both share classes have a face value of DKK 1 per share. Class A shares carry 10 votes each, while class B shares carry 1 vote each. The class A shares are non-negotiable instruments. Any change of ownership or pledging of class A shares requires the consent of the Board of Directors. B shares are negotiable instruments, and no re-strictions apply to their negotiability. No special dividend rights attach to either share class. The Group does not hold A shares.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__89": {
"value": "Note 9 Earnings per share (EPS) Accounting policies Earnings per share (EPS) reflects the ratio between profit for the year and the year\u2019s weighted average of issued, ordinary shares, excluding ordinary shares purchased by the Group and held as treasury shares. Earnings per share, diluted, is calculated as the net profit for the year divided by the average number of outstanding shares ad-justed for the dilutive effect of outstanding share options in the money. 2023/24 2022/23 Net profit for the year, DKK million 5,052 4,783 Weighted average number of outstanding shares, millions of units 224.9 215.4 Dilutive effect of outstanding share options, millions of units - 0.1 Average number of unrestricted shares including dilutive effect of outstanding share op-tions, millions of units 224.9 215.5 Earnings per share, DKK 22.46 22.21 Earnings per share, diluted, DKK 22.46 22.20 2023/24 2022/23 Outstanding shares ('000): A shares B shares A shares B shares Outstanding shares at 1 October 18,000 206,660 18,000 194,307 Issue of new shares - - - 12,200 Sale of treasury shares - 675 - 153 Acquisition of treasury shares - - - - Outstanding shares at 30 September 18,000 207,335 18,000 206,660 Holding of treasury shares at 30 September - 2,865 - 3,540 Total shares issued at 30 September 18,000 210,200 18,000 210,200 Both share classes have a face value of DKK 1 per share. Class A shares carry 10 votes each, while class B shares carry 1 vote each. The class A shares are non-negotiable instruments. Any change of ownership or pledging of class A shares requires the consent of the Board of Directors. B shares are negotiable instruments, and no re-strictions apply to their negotiability. No special dividend rights attach to either share class. The Group does not hold A shares.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__88": {
"value": "Accounting policies Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date. Current income tax relating to items recognised directly in equity is recognised in equity and not in the statement of profit or loss. Interest expenses and income related to current taxes are included in financial items.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__92": {
"value": "Accounting policies Earnings per share (EPS) reflects the ratio between profit for the year and the year\u2019s weighted average of issued, ordinary shares, excluding ordinary shares purchased by the Group and held as treasury shares. Earnings per share, diluted, is calculated as the net profit for the year divided by the average number of outstanding shares ad-justed for the dilutive effect of outstanding share options in the money.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__93": {
"value": "Note 10 Dividend per share DKK 2023/24 2022/23Interim dividend per share 5.00 5.00Proposed dividend per share 17.00 16.00Total dividend per share 22.00 21.00 Total dividend for the year, DKK million 4,956 4,657 Payout ratio 98% 97% The Board of Directors recommends that the shareholders attending the general meeting approve an addi-tional dividend of DKK 17.00 per share. An interim dividend of DKK 5.00 per share was distributed in the financial year, bringing the total dividend per share for the year to DKK 22.00. The increase in dividend per share, compared to last financial year, amounts to 5%. The payout ratio after special items for the year is 98%. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__94": {
"value": "5",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
"unit": "iso4217:DKK/xbrli:shares"
}
},
"s8_notesesefdkgaap__8__95": {
"value": "5",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:DKK/xbrli:shares"
}
},
"s8_notesesefdkgaap__7__96": {
"value": "17",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
"unit": "iso4217:DKK/xbrli:shares"
}
},
"s8_notesesefdkgaap__8__96": {
"value": "16",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:DKK/xbrli:shares"
}
},
"s8_notesesefdkgaap__7__100": {
"value": "Note 11 Intangible assets Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively. Key accounting estimates and judgements Goodwill and other intangible assets: The measurement of intangible assets, including goodwill and acquired patents, trademarks and know-how etc., could be materially affected by significant changes in estimates and assumptions underlying the calculation of recoverable amount. The carrying amount of these intangible assets was DKK 29,736 million as at 30 September 2024 (30 September 2023: DKK 30,718. million). In the financial year 2022/23 Coloplast acquired Kerecis. In 2023/24, Coloplast has changed the purchase price allocation of Kerecis Group. For more information about the changes, see note 32 to the consolidated financial statements. Acquired Prepay-patents, ments and trademarks intangible Total and know-assets in intangible DKK million how etc. Goodwill Software progress assets 2023/24 Cost at 1 October 12,911 19,974 783 225 33,893 Exchange adjustment -123-133 2 - -254 Adjustment to acquisitions previous years\u00b9\u207e - -466- - -466Transfers - - 129 -129- Additions during the year - - 37 143180 Cost at 30 September 12,788 19,375 951 239 33,353 Amortisation at 1 October 2,167 - 471 - 2,638 Exchange adjustment -70- 2 - -68 Amortisation for the year 330 - 121 - 451 Amortisation at 30 September 2,427 - 594 - 3,021 Carrying amount at 30 September 10,361 19,375 357 239 30,332 \u00b9\u207e See note 32 to the consolidated financial statements. Acquired Prepay-patents, ments and trademarks intangible Total and know-assets in intangible DKK million how etc. Goodwill Software progress assets 2022/23 Cost at 1 October 10,100 14,298 662 168 25,228 Exchange adjustment -345-458 1 - -802 Adjustment to acquisitions previous years - -50- - -50Additions from acquisitions 3,159 6,184 - - 9,343 Transfers - - 102 -102-Additions during the year 2 - 58 161221 Disposals during the year -5- -40 -2-47Cost at 30 September 12,911 19,974 783 225 33,893 Amortisation at 1 October 2,038 - 423 - 2,461 Exchange adjustment -116- -1 - -117 Amortisation for the year 245 - 89 - 334 Amortisation reversed on disposals during the year - - -40- -40 Amortisation at 30 September 2,167 - 471 - 2,638 Carrying amount at 30 September 10,744 19,974 312 225 31,255 Goodwill Goodwill mainly relates to the acquisitions of Kerecis in 2023, Atos Medical in 2022, Lilial in 2018, Comfort Medical in 2016, Mpathy in 2010 and Mentor's urology and continence business in 2006. Goodwill from the acquired businesses has been allocated to the individual cash-generating units. The allocation was made to the operating segment Chronic Care, Interventional Urology, Voice and Respiratory Care and Biologics. Pursuant to IAS 36, a goodwill impairment test is performed when there is an indication of impairment, but at least once a year. In the impairment test, the carrying amount is compared with the recoverable amount (value in use) of each cash-generating units, calculated as the discounted expected future cash flows. No impairment related to goodwill was identified in 2023/24 or 2022/23. Future cash flows are determined using forecasts based on anticipated sales growth, earnings and strategy plans, etc. These forecasts are based on specific assumptions for each cash-generating unit during the fore-cast period with respect to sales, results of operations, working capital, capital investments and assumptions for cost of capital, inflation and the level of interest rates. Growth rates for Chronic Care and Interventional Urology during the terminal period correspond to the expected long-term rate of inflation. Growth rate for Voice and Respiratory Care is slightly higher, due to the expectation of higher growth within the business area after the forecast period. For Biologics, the growth rate during the terminal period is based on the rate used in the Management approved business case. For Chronic Care, Interventional Urology and Voice and Respiratory Care, the discount rate is based on the median WACC used by the external analysts\u2019 covering Coloplast. For Biologics, the discount rate is based on the WACC used in the Management approved business case. 2023/24 2022/23 Interventional Voice and Interventional Voice and Chronic Care Urology Respiratory Care Biologics Chronic Care Urology Respiratory Care Biologics Carrying amount, DKK million Trademarks\u00b9\u207e 50 - 3,138 1,425 50 - 3,081 1,501 Goodwill 1,706 352 11,727 5,590 1,726 373 11,511 6,364 Key parameters applied Revenue growth in terminal period 2.0% 2.0% 3.5% 2.0% 2.2% 2.2% 3.5% 2.0% Tax percentage 23.0% 27.0% 23.0% 21.2% 23.0% 27.0% 23.0% 21.2% Discount rate, before tax 8.6% 13.3% 8.1% 11.6% 8.4% 13.1% 7.7% 13.8% Discount rate, after tax 7.0% 10.0% 7.0% 9.0% 6.9% 9.9% 6.9% 11.9% \u00b9\u207e Carrying amount includes only those trademarks with indefinite useful lives. Special assumptions applied in impairment tests performed in Chronic Care Chronic Care consists of the Ostomy Care and the Continence Care businesses. The Ostomy Care business involves the production and sale of ostomy pouches and accessories. The Continence Care business in-volves the production and sales of disposable catheters and various types of products designed for people suffering from urinary or faecal incontinence. The impairment test performed for Chronic Care was based on forecasts for the 2024/25 financial year. As-sumptions for Coloplast\u2019s long-term strategy were applied for the financial years 2025/26 to 2027/28. Rev-enue growth rates of 6-8% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will de-crease slightly until the terminal period due to anticipated price pressures and healthcare reforms. The Group\u2019s general tax rate was applied in the impairment test for Chronic Care because these products are sold in all of the Group\u2019s markets. Working capital invested has been projected using the same growth rate as that for revenue. Special assumptions applied in impairment tests performed in Interventional Urology The interventional urology business consists of the production and sale of products used in surgical proce-dures in urology and gynaecology, including prostate catheters, stents, vaginal slings used to restore conti-nence, mesh products used to treat weak pelvic floor and penile implants for men experiencing severe im-potence. The impairment test performed for Interventional Urology was based on forecasts for the 2024/25 financial year. Assumptions for the long-term strategy of the urology business were applied for the financial years 2025/26 to 2027/28. Revenue growth rates of 4-5% were assumed for the budget period, which are sup-ported by the Interventional Urology organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will decrease slightly until the terminal period due to general antici-pated price pressures and healthcare reforms. The tax rate applied in the impairment test for Interventional Urology was higher than the rate applied for the Group because sales and production mostly take place in the US, which imposes a corporate tax rate higher than the Group average. Working capital invested has been projected using the same growth rate as that for revenue. Special assumptions applied on Voice and Respiratory Care The voice and respiratory care business consists of production and sales of laryngectomy and tracheostomy products, used to treat removal of all or part of the larynex. The impairment test performed for Voice and Respiratory Care was based on forecasts for the 2024/25 fi-nancial year. Assumptions for the long-term strategy of the voice and respiratory care business were ap-plied for the financial years 2025/26 to 2027/28. Revenue growth rates of 8-9% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will decrease slightly until the terminal period due to anticipated price pressures and healthcare reforms. It was also assumed that the Group\u2019s focus on cost management and regular efficiency improvements will ensure that overhead costs will increase at a rate lower than reve-nue, which will produce an annual margin improvement. The Group\u2019s general tax rate was applied in the impairment test for Voice and Respiratory Care because these products are sold in most of the Group\u2019s markets. Working capital invested has been projected using the same growth rate as that for revenue. The fair value in use estimated in the impairment test exceeds the carrying value by DKK 2.6 billion. The calculated value is sensitive to possible lower growth in the terminal period or higher WACC. If (a) the growth in the terminal period decreases by around 0.7%, or (b) WACC after tax increases by around 0.6% points it will lead to an impairment. Special assumptions applied on Biologics The biologics business consists of production and sales of fish-skin technology for wound care treatment. The impairment test performed for Biologics was based on forecasts for the 2024/25 financial year. As-sumptions from the Management approved business case were applied for the financial years 2025/26 to 2039/2040. Revenue growth rates of 2-42% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will de-crease slightly until the terminal period. It was also assumed that the Group\u2019s focus on cost management and regular efficiency improvements will ensure that overhead costs will increase at a rate lower than reve-nue, which will produce an annual EBIT margin improvement. An average tax rate of 21.2% was applied in the impairment test for Biologics, which is a blended tax rate of the markets where these products are sold. Working capital invested has been projected using the same growth rate as that for revenue. Acquired patents, trademarks and know-how etc. Acquired patents and trademarks are primarily associated with the acquisition of Kerecis in 2023, Atos Medical in 2022 and Nine Continents Medical in 2020. In connection with the acquisitions, intangible assets were identified, and the cost was allocated to net assets at fair value at the date of acquisition, calculated on the basis of factors such as expected sales and revenue trends. Each component is amortised over its estimated useful life using the straight line method. Patented and unpatented technologies On acquiring Kerecis in August 2023, Coloplast acquired several patented technologies and unpatented technologies. Unpatented technologies include inventions not patentable or protectable, know-how, confi-dential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. On acquiring Atos Medical in January 2022, Coloplast acquired a number of patented and unpatented tech-nologies. Unpatented technologies include inventions not patentable or protectable, know-how, confidential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. On acquiring Nine Continents Medical in November 2020, Coloplast acquired a number of patented and unpatented technologies. Unpatented technologies include inventions not patentable or protectable, know-how, confidential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. Trademarks In addition to patented and unpatented technologies, Coloplast acquired the Kerecis trademark through the acquisition of Kerecis, and the Atos Medical and TRACOE trademarks through the acquisition of Atos Medi-cal. Management has assessed that the value of trademarks with indefinite useful life, which consist primarily of Kerecis, Atos Medical and TRACOE, can be maintained for an indefinite period, as these are well-established trademarks in their markets, having existed for many years. The industry is characterised as being very sta-ble with consistent consumer demand and a predictable competitive environment, and is expected to be profitable for the foreseeable future. Control of the trademarks is legally established and enforceable indefi-nitely. In management\u2019s opinion, the risk of the useful life of these brands becoming finite is minimal because of their individual market positions and because current and planned marketing initiatives are expected to sustain their useful life. Customer lists/loyalties Coloplast also acquired a substantial number of customer relationships on acquiring Kerecis and Atos Medi-cal. Customer relationships include lists of and access to Kerecis\u2019 and Atos Medical\u2019s existing customers, both users, hospitals, distributors and private offices. Material acquired patents, trademarks and know-how etc. Remaining amortisation DKK million Asset period 2024 2023 Kerecis Trademarks indefinite 1,425 1,501 Technologies and Kerecis customer relationships 9-19 years 1,559 1,741 Atos Medical and TRACOE Trademarks indefinite 3,138 3,081 Technologies and Atos Medical and TRACOE customer relationships 7-17 years 2,921 3,075 Nine Continents Technologies n/a 1,218 1,218 Carrying value at 30 September 10,261 10,616 2023/24 2022/23 Amortisations on intangible assets break down as follows Production costs 38 25 Distribution costs 386 291 Administrative expenses 20 13 Research and development costs 7 5 Total 451 334",
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"value": "Note 11 Intangible assets Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively. Key accounting estimates and judgements Goodwill and other intangible assets: The measurement of intangible assets, including goodwill and acquired patents, trademarks and know-how etc., could be materially affected by significant changes in estimates and assumptions underlying the calculation of recoverable amount. The carrying amount of these intangible assets was DKK 29,736 million as at 30 September 2024 (30 September 2023: DKK 30,718. million). In the financial year 2022/23 Coloplast acquired Kerecis. In 2023/24, Coloplast has changed the purchase price allocation of Kerecis Group. For more information about the changes, see note 32 to the consolidated financial statements. Acquired Prepay-patents, ments and trademarks intangible Total and know-assets in intangible DKK million how etc. Goodwill Software progress assets 2023/24 Cost at 1 October 12,911 19,974 783 225 33,893 Exchange adjustment -123-133 2 - -254 Adjustment to acquisitions previous years\u00b9\u207e - -466- - -466Transfers - - 129 -129- Additions during the year - - 37 143180 Cost at 30 September 12,788 19,375 951 239 33,353 Amortisation at 1 October 2,167 - 471 - 2,638 Exchange adjustment -70- 2 - -68 Amortisation for the year 330 - 121 - 451 Amortisation at 30 September 2,427 - 594 - 3,021 Carrying amount at 30 September 10,361 19,375 357 239 30,332 \u00b9\u207e See note 32 to the consolidated financial statements. Acquired Prepay-patents, ments and trademarks intangible Total and know-assets in intangible DKK million how etc. Goodwill Software progress assets 2022/23 Cost at 1 October 10,100 14,298 662 168 25,228 Exchange adjustment -345-458 1 - -802 Adjustment to acquisitions previous years - -50- - -50Additions from acquisitions 3,159 6,184 - - 9,343 Transfers - - 102 -102-Additions during the year 2 - 58 161221 Disposals during the year -5- -40 -2-47Cost at 30 September 12,911 19,974 783 225 33,893 Amortisation at 1 October 2,038 - 423 - 2,461 Exchange adjustment -116- -1 - -117 Amortisation for the year 245 - 89 - 334 Amortisation reversed on disposals during the year - - -40- -40 Amortisation at 30 September 2,167 - 471 - 2,638 Carrying amount at 30 September 10,744 19,974 312 225 31,255 Goodwill Goodwill mainly relates to the acquisitions of Kerecis in 2023, Atos Medical in 2022, Lilial in 2018, Comfort Medical in 2016, Mpathy in 2010 and Mentor's urology and continence business in 2006. Goodwill from the acquired businesses has been allocated to the individual cash-generating units. The allocation was made to the operating segment Chronic Care, Interventional Urology, Voice and Respiratory Care and Biologics. Pursuant to IAS 36, a goodwill impairment test is performed when there is an indication of impairment, but at least once a year. In the impairment test, the carrying amount is compared with the recoverable amount (value in use) of each cash-generating units, calculated as the discounted expected future cash flows. No impairment related to goodwill was identified in 2023/24 or 2022/23. Future cash flows are determined using forecasts based on anticipated sales growth, earnings and strategy plans, etc. These forecasts are based on specific assumptions for each cash-generating unit during the fore-cast period with respect to sales, results of operations, working capital, capital investments and assumptions for cost of capital, inflation and the level of interest rates. Growth rates for Chronic Care and Interventional Urology during the terminal period correspond to the expected long-term rate of inflation. Growth rate for Voice and Respiratory Care is slightly higher, due to the expectation of higher growth within the business area after the forecast period. For Biologics, the growth rate during the terminal period is based on the rate used in the Management approved business case. For Chronic Care, Interventional Urology and Voice and Respiratory Care, the discount rate is based on the median WACC used by the external analysts\u2019 covering Coloplast. For Biologics, the discount rate is based on the WACC used in the Management approved business case. 2023/24 2022/23 Interventional Voice and Interventional Voice and Chronic Care Urology Respiratory Care Biologics Chronic Care Urology Respiratory Care Biologics Carrying amount, DKK million Trademarks\u00b9\u207e 50 - 3,138 1,425 50 - 3,081 1,501 Goodwill 1,706 352 11,727 5,590 1,726 373 11,511 6,364 Key parameters applied Revenue growth in terminal period 2.0% 2.0% 3.5% 2.0% 2.2% 2.2% 3.5% 2.0% Tax percentage 23.0% 27.0% 23.0% 21.2% 23.0% 27.0% 23.0% 21.2% Discount rate, before tax 8.6% 13.3% 8.1% 11.6% 8.4% 13.1% 7.7% 13.8% Discount rate, after tax 7.0% 10.0% 7.0% 9.0% 6.9% 9.9% 6.9% 11.9% \u00b9\u207e Carrying amount includes only those trademarks with indefinite useful lives. Special assumptions applied in impairment tests performed in Chronic Care Chronic Care consists of the Ostomy Care and the Continence Care businesses. The Ostomy Care business involves the production and sale of ostomy pouches and accessories. The Continence Care business in-volves the production and sales of disposable catheters and various types of products designed for people suffering from urinary or faecal incontinence. The impairment test performed for Chronic Care was based on forecasts for the 2024/25 financial year. As-sumptions for Coloplast\u2019s long-term strategy were applied for the financial years 2025/26 to 2027/28. Rev-enue growth rates of 6-8% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will de-crease slightly until the terminal period due to anticipated price pressures and healthcare reforms. The Group\u2019s general tax rate was applied in the impairment test for Chronic Care because these products are sold in all of the Group\u2019s markets. Working capital invested has been projected using the same growth rate as that for revenue. Special assumptions applied in impairment tests performed in Interventional Urology The interventional urology business consists of the production and sale of products used in surgical proce-dures in urology and gynaecology, including prostate catheters, stents, vaginal slings used to restore conti-nence, mesh products used to treat weak pelvic floor and penile implants for men experiencing severe im-potence. The impairment test performed for Interventional Urology was based on forecasts for the 2024/25 financial year. Assumptions for the long-term strategy of the urology business were applied for the financial years 2025/26 to 2027/28. Revenue growth rates of 4-5% were assumed for the budget period, which are sup-ported by the Interventional Urology organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will decrease slightly until the terminal period due to general antici-pated price pressures and healthcare reforms. The tax rate applied in the impairment test for Interventional Urology was higher than the rate applied for the Group because sales and production mostly take place in the US, which imposes a corporate tax rate higher than the Group average. Working capital invested has been projected using the same growth rate as that for revenue. Special assumptions applied on Voice and Respiratory Care The voice and respiratory care business consists of production and sales of laryngectomy and tracheostomy products, used to treat removal of all or part of the larynex. The impairment test performed for Voice and Respiratory Care was based on forecasts for the 2024/25 fi-nancial year. Assumptions for the long-term strategy of the voice and respiratory care business were ap-plied for the financial years 2025/26 to 2027/28. Revenue growth rates of 8-9% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will decrease slightly until the terminal period due to anticipated price pressures and healthcare reforms. It was also assumed that the Group\u2019s focus on cost management and regular efficiency improvements will ensure that overhead costs will increase at a rate lower than reve-nue, which will produce an annual margin improvement. The Group\u2019s general tax rate was applied in the impairment test for Voice and Respiratory Care because these products are sold in most of the Group\u2019s markets. Working capital invested has been projected using the same growth rate as that for revenue. The fair value in use estimated in the impairment test exceeds the carrying value by DKK 2.6 billion. The calculated value is sensitive to possible lower growth in the terminal period or higher WACC. If (a) the growth in the terminal period decreases by around 0.7%, or (b) WACC after tax increases by around 0.6% points it will lead to an impairment. Special assumptions applied on Biologics The biologics business consists of production and sales of fish-skin technology for wound care treatment. The impairment test performed for Biologics was based on forecasts for the 2024/25 financial year. As-sumptions from the Management approved business case were applied for the financial years 2025/26 to 2039/2040. Revenue growth rates of 2-42% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will de-crease slightly until the terminal period. It was also assumed that the Group\u2019s focus on cost management and regular efficiency improvements will ensure that overhead costs will increase at a rate lower than reve-nue, which will produce an annual EBIT margin improvement. An average tax rate of 21.2% was applied in the impairment test for Biologics, which is a blended tax rate of the markets where these products are sold. Working capital invested has been projected using the same growth rate as that for revenue. Acquired patents, trademarks and know-how etc. Acquired patents and trademarks are primarily associated with the acquisition of Kerecis in 2023, Atos Medical in 2022 and Nine Continents Medical in 2020. In connection with the acquisitions, intangible assets were identified, and the cost was allocated to net assets at fair value at the date of acquisition, calculated on the basis of factors such as expected sales and revenue trends. Each component is amortised over its estimated useful life using the straight line method. Patented and unpatented technologies On acquiring Kerecis in August 2023, Coloplast acquired several patented technologies and unpatented technologies. Unpatented technologies include inventions not patentable or protectable, know-how, confi-dential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. On acquiring Atos Medical in January 2022, Coloplast acquired a number of patented and unpatented tech-nologies. Unpatented technologies include inventions not patentable or protectable, know-how, confidential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. On acquiring Nine Continents Medical in November 2020, Coloplast acquired a number of patented and unpatented technologies. Unpatented technologies include inventions not patentable or protectable, know-how, confidential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. Trademarks In addition to patented and unpatented technologies, Coloplast acquired the Kerecis trademark through the acquisition of Kerecis, and the Atos Medical and TRACOE trademarks through the acquisition of Atos Medi-cal. Management has assessed that the value of trademarks with indefinite useful life, which consist primarily of Kerecis, Atos Medical and TRACOE, can be maintained for an indefinite period, as these are well-established trademarks in their markets, having existed for many years. The industry is characterised as being very sta-ble with consistent consumer demand and a predictable competitive environment, and is expected to be profitable for the foreseeable future. Control of the trademarks is legally established and enforceable indefi-nitely. In management\u2019s opinion, the risk of the useful life of these brands becoming finite is minimal because of their individual market positions and because current and planned marketing initiatives are expected to sustain their useful life. Customer lists/loyalties Coloplast also acquired a substantial number of customer relationships on acquiring Kerecis and Atos Medi-cal. Customer relationships include lists of and access to Kerecis\u2019 and Atos Medical\u2019s existing customers, both users, hospitals, distributors and private offices. Material acquired patents, trademarks and know-how etc. Remaining amortisation DKK million Asset period 2024 2023 Kerecis Trademarks indefinite 1,425 1,501 Technologies and Kerecis customer relationships 9-19 years 1,559 1,741 Atos Medical and TRACOE Trademarks indefinite 3,138 3,081 Technologies and Atos Medical and TRACOE customer relationships 7-17 years 2,921 3,075 Nine Continents Technologies n/a 1,218 1,218 Carrying value at 30 September 10,261 10,616 2023/24 2022/23 Amortisations on intangible assets break down as follows Production costs 38 25 Distribution costs 386 291 Administrative expenses 20 13 Research and development costs 7 5 Total 451 334Note 32 Acquisitions On 31 August 2023 Coloplast acquired all shares and voting rights of Kerecis hf. and its subsidiaries. At the end of 2022/23, the initial accounting for goodwill, intellectual property rights, other intangible assets and deferred tax assets and liabilities remained provisional and has been updated and finalised during 2023/24 to reflect new information obtained about facts and circumstances that existed on 31 August 2023. The finalised purchase price allocation has resulted in a decrease to goodwill of DKK 466 million from DKK 6,184 million, primarily relating to contingent considerations. The contingent consideration based on the performance of Kerecis in 2023/24 was assessed at a very high level in the provisional purchase price allo-cation. During 2023/24, the assumptions were reassessed, and a reduction of the consideration was recog-nised at a value of DKK 523 million. The reduction was offset by a corresponding amount to goodwill. The remaining change to goodwill relates to changes in net working capital and has increased goodwill with DKK 57 million. Currencies have negatively impacted the value of goodwill since acquisition date with DKK 128 million. The changes have been implemented without restating the purchase price allocation in the An-nual Report 2022/23. During the last quarter of 2023/24 the remaining consideration relating to a potential earn-out payment to the previous shareholders of Kerecis has been reassessed and consequently derecognised. The impact of DKK 123 million is recognised under special items in the statement of comprehensive income. For further information regarding the acquisition and the provisional purchase price allocation please refer to the note 32 in the Annual Report for 2022/23.",
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"s8_notesesefdkgaap__7__98-1": {
"value": "Note 11 Intangible assets Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively. Key accounting estimates and judgements Goodwill and other intangible assets: The measurement of intangible assets, including goodwill and acquired patents, trademarks and know-how etc., could be materially affected by significant changes in estimates and assumptions underlying the calculation of recoverable amount. The carrying amount of these intangible assets was DKK 29,736 million as at 30 September 2024 (30 September 2023: DKK 30,718. million). In the financial year 2022/23 Coloplast acquired Kerecis. In 2023/24, Coloplast has changed the purchase price allocation of Kerecis Group. For more information about the changes, see note 32 to the consolidated financial statements. Acquired Prepay-patents, ments and trademarks intangible Total and know-assets in intangible DKK million how etc. Goodwill Software progress assets 2023/24 Cost at 1 October 12,911 19,974 783 225 33,893 Exchange adjustment -123-133 2 - -254 Adjustment to acquisitions previous years\u00b9\u207e - -466- - -466Transfers - - 129 -129- Additions during the year - - 37 143180 Cost at 30 September 12,788 19,375 951 239 33,353 Amortisation at 1 October 2,167 - 471 - 2,638 Exchange adjustment -70- 2 - -68 Amortisation for the year 330 - 121 - 451 Amortisation at 30 September 2,427 - 594 - 3,021 Carrying amount at 30 September 10,361 19,375 357 239 30,332 \u00b9\u207e See note 32 to the consolidated financial statements. Acquired Prepay-patents, ments and trademarks intangible Total and know-assets in intangible DKK million how etc. Goodwill Software progress assets 2022/23 Cost at 1 October 10,100 14,298 662 168 25,228 Exchange adjustment -345-458 1 - -802 Adjustment to acquisitions previous years - -50- - -50Additions from acquisitions 3,159 6,184 - - 9,343 Transfers - - 102 -102-Additions during the year 2 - 58 161221 Disposals during the year -5- -40 -2-47Cost at 30 September 12,911 19,974 783 225 33,893 Amortisation at 1 October 2,038 - 423 - 2,461 Exchange adjustment -116- -1 - -117 Amortisation for the year 245 - 89 - 334 Amortisation reversed on disposals during the year - - -40- -40 Amortisation at 30 September 2,167 - 471 - 2,638 Carrying amount at 30 September 10,744 19,974 312 225 31,255 Goodwill Goodwill mainly relates to the acquisitions of Kerecis in 2023, Atos Medical in 2022, Lilial in 2018, Comfort Medical in 2016, Mpathy in 2010 and Mentor's urology and continence business in 2006. Goodwill from the acquired businesses has been allocated to the individual cash-generating units. The allocation was made to the operating segment Chronic Care, Interventional Urology, Voice and Respiratory Care and Biologics. Pursuant to IAS 36, a goodwill impairment test is performed when there is an indication of impairment, but at least once a year. In the impairment test, the carrying amount is compared with the recoverable amount (value in use) of each cash-generating units, calculated as the discounted expected future cash flows. No impairment related to goodwill was identified in 2023/24 or 2022/23. Future cash flows are determined using forecasts based on anticipated sales growth, earnings and strategy plans, etc. These forecasts are based on specific assumptions for each cash-generating unit during the fore-cast period with respect to sales, results of operations, working capital, capital investments and assumptions for cost of capital, inflation and the level of interest rates. Growth rates for Chronic Care and Interventional Urology during the terminal period correspond to the expected long-term rate of inflation. Growth rate for Voice and Respiratory Care is slightly higher, due to the expectation of higher growth within the business area after the forecast period. For Biologics, the growth rate during the terminal period is based on the rate used in the Management approved business case. For Chronic Care, Interventional Urology and Voice and Respiratory Care, the discount rate is based on the median WACC used by the external analysts\u2019 covering Coloplast. For Biologics, the discount rate is based on the WACC used in the Management approved business case. 2023/24 2022/23 Interventional Voice and Interventional Voice and Chronic Care Urology Respiratory Care Biologics Chronic Care Urology Respiratory Care Biologics Carrying amount, DKK million Trademarks\u00b9\u207e 50 - 3,138 1,425 50 - 3,081 1,501 Goodwill 1,706 352 11,727 5,590 1,726 373 11,511 6,364 Key parameters applied Revenue growth in terminal period 2.0% 2.0% 3.5% 2.0% 2.2% 2.2% 3.5% 2.0% Tax percentage 23.0% 27.0% 23.0% 21.2% 23.0% 27.0% 23.0% 21.2% Discount rate, before tax 8.6% 13.3% 8.1% 11.6% 8.4% 13.1% 7.7% 13.8% Discount rate, after tax 7.0% 10.0% 7.0% 9.0% 6.9% 9.9% 6.9% 11.9% \u00b9\u207e Carrying amount includes only those trademarks with indefinite useful lives. Special assumptions applied in impairment tests performed in Chronic Care Chronic Care consists of the Ostomy Care and the Continence Care businesses. The Ostomy Care business involves the production and sale of ostomy pouches and accessories. The Continence Care business in-volves the production and sales of disposable catheters and various types of products designed for people suffering from urinary or faecal incontinence. The impairment test performed for Chronic Care was based on forecasts for the 2024/25 financial year. As-sumptions for Coloplast\u2019s long-term strategy were applied for the financial years 2025/26 to 2027/28. Rev-enue growth rates of 6-8% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will de-crease slightly until the terminal period due to anticipated price pressures and healthcare reforms. The Group\u2019s general tax rate was applied in the impairment test for Chronic Care because these products are sold in all of the Group\u2019s markets. Working capital invested has been projected using the same growth rate as that for revenue. Special assumptions applied in impairment tests performed in Interventional Urology The interventional urology business consists of the production and sale of products used in surgical proce-dures in urology and gynaecology, including prostate catheters, stents, vaginal slings used to restore conti-nence, mesh products used to treat weak pelvic floor and penile implants for men experiencing severe im-potence. The impairment test performed for Interventional Urology was based on forecasts for the 2024/25 financial year. Assumptions for the long-term strategy of the urology business were applied for the financial years 2025/26 to 2027/28. Revenue growth rates of 4-5% were assumed for the budget period, which are sup-ported by the Interventional Urology organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will decrease slightly until the terminal period due to general antici-pated price pressures and healthcare reforms. The tax rate applied in the impairment test for Interventional Urology was higher than the rate applied for the Group because sales and production mostly take place in the US, which imposes a corporate tax rate higher than the Group average. Working capital invested has been projected using the same growth rate as that for revenue. Special assumptions applied on Voice and Respiratory Care The voice and respiratory care business consists of production and sales of laryngectomy and tracheostomy products, used to treat removal of all or part of the larynex. The impairment test performed for Voice and Respiratory Care was based on forecasts for the 2024/25 fi-nancial year. Assumptions for the long-term strategy of the voice and respiratory care business were ap-plied for the financial years 2025/26 to 2027/28. Revenue growth rates of 8-9% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will decrease slightly until the terminal period due to anticipated price pressures and healthcare reforms. It was also assumed that the Group\u2019s focus on cost management and regular efficiency improvements will ensure that overhead costs will increase at a rate lower than reve-nue, which will produce an annual margin improvement. The Group\u2019s general tax rate was applied in the impairment test for Voice and Respiratory Care because these products are sold in most of the Group\u2019s markets. Working capital invested has been projected using the same growth rate as that for revenue. The fair value in use estimated in the impairment test exceeds the carrying value by DKK 2.6 billion. The calculated value is sensitive to possible lower growth in the terminal period or higher WACC. If (a) the growth in the terminal period decreases by around 0.7%, or (b) WACC after tax increases by around 0.6% points it will lead to an impairment. Special assumptions applied on Biologics The biologics business consists of production and sales of fish-skin technology for wound care treatment. The impairment test performed for Biologics was based on forecasts for the 2024/25 financial year. As-sumptions from the Management approved business case were applied for the financial years 2025/26 to 2039/2040. Revenue growth rates of 2-42% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will de-crease slightly until the terminal period. It was also assumed that the Group\u2019s focus on cost management and regular efficiency improvements will ensure that overhead costs will increase at a rate lower than reve-nue, which will produce an annual EBIT margin improvement. An average tax rate of 21.2% was applied in the impairment test for Biologics, which is a blended tax rate of the markets where these products are sold. Working capital invested has been projected using the same growth rate as that for revenue. Acquired patents, trademarks and know-how etc. Acquired patents and trademarks are primarily associated with the acquisition of Kerecis in 2023, Atos Medical in 2022 and Nine Continents Medical in 2020. In connection with the acquisitions, intangible assets were identified, and the cost was allocated to net assets at fair value at the date of acquisition, calculated on the basis of factors such as expected sales and revenue trends. Each component is amortised over its estimated useful life using the straight line method. Patented and unpatented technologies On acquiring Kerecis in August 2023, Coloplast acquired several patented technologies and unpatented technologies. Unpatented technologies include inventions not patentable or protectable, know-how, confi-dential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. On acquiring Atos Medical in January 2022, Coloplast acquired a number of patented and unpatented tech-nologies. Unpatented technologies include inventions not patentable or protectable, know-how, confidential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. On acquiring Nine Continents Medical in November 2020, Coloplast acquired a number of patented and unpatented technologies. Unpatented technologies include inventions not patentable or protectable, know-how, confidential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. Trademarks In addition to patented and unpatented technologies, Coloplast acquired the Kerecis trademark through the acquisition of Kerecis, and the Atos Medical and TRACOE trademarks through the acquisition of Atos Medi-cal. Management has assessed that the value of trademarks with indefinite useful life, which consist primarily of Kerecis, Atos Medical and TRACOE, can be maintained for an indefinite period, as these are well-established trademarks in their markets, having existed for many years. The industry is characterised as being very sta-ble with consistent consumer demand and a predictable competitive environment, and is expected to be profitable for the foreseeable future. Control of the trademarks is legally established and enforceable indefi-nitely. In management\u2019s opinion, the risk of the useful life of these brands becoming finite is minimal because of their individual market positions and because current and planned marketing initiatives are expected to sustain their useful life. Customer lists/loyalties Coloplast also acquired a substantial number of customer relationships on acquiring Kerecis and Atos Medi-cal. Customer relationships include lists of and access to Kerecis\u2019 and Atos Medical\u2019s existing customers, both users, hospitals, distributors and private offices. Material acquired patents, trademarks and know-how etc. Remaining amortisation DKK million Asset period 2024 2023 Kerecis Trademarks indefinite 1,425 1,501 Technologies and Kerecis customer relationships 9-19 years 1,559 1,741 Atos Medical and TRACOE Trademarks indefinite 3,138 3,081 Technologies and Atos Medical and TRACOE customer relationships 7-17 years 2,921 3,075 Nine Continents Technologies n/a 1,218 1,218 Carrying value at 30 September 10,261 10,616 2023/24 2022/23 Amortisations on intangible assets break down as follows Production costs 38 25 Distribution costs 386 291 Administrative expenses 20 13 Research and development costs 7 5 Total 451 334Note 32 Acquisitions On 31 August 2023 Coloplast acquired all shares and voting rights of Kerecis hf. and its subsidiaries. At the end of 2022/23, the initial accounting for goodwill, intellectual property rights, other intangible assets and deferred tax assets and liabilities remained provisional and has been updated and finalised during 2023/24 to reflect new information obtained about facts and circumstances that existed on 31 August 2023. The finalised purchase price allocation has resulted in a decrease to goodwill of DKK 466 million from DKK 6,184 million, primarily relating to contingent considerations. The contingent consideration based on the performance of Kerecis in 2023/24 was assessed at a very high level in the provisional purchase price allo-cation. During 2023/24, the assumptions were reassessed, and a reduction of the consideration was recog-nised at a value of DKK 523 million. The reduction was offset by a corresponding amount to goodwill. The remaining change to goodwill relates to changes in net working capital and has increased goodwill with DKK 57 million. Currencies have negatively impacted the value of goodwill since acquisition date with DKK 128 million. The changes have been implemented without restating the purchase price allocation in the An-nual Report 2022/23. During the last quarter of 2023/24 the remaining consideration relating to a potential earn-out payment to the previous shareholders of Kerecis has been reassessed and consequently derecognised. The impact of DKK 123 million is recognised under special items in the statement of comprehensive income. For further information regarding the acquisition and the provisional purchase price allocation please refer to the note 32 in the Annual Report for 2022/23.",
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"s8_notesesefdkgaap__7__97-1": {
"value": "Note 11 Intangible assets Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively. Key accounting estimates and judgements Goodwill and other intangible assets: The measurement of intangible assets, including goodwill and acquired patents, trademarks and know-how etc., could be materially affected by significant changes in estimates and assumptions underlying the calculation of recoverable amount. The carrying amount of these intangible assets was DKK 29,736 million as at 30 September 2024 (30 September 2023: DKK 30,718. million). In the financial year 2022/23 Coloplast acquired Kerecis. In 2023/24, Coloplast has changed the purchase price allocation of Kerecis Group. For more information about the changes, see note 32 to the consolidated financial statements. Acquired Prepay-patents, ments and trademarks intangible Total and know-assets in intangible DKK million how etc. Goodwill Software progress assets 2023/24 Cost at 1 October 12,911 19,974 783 225 33,893 Exchange adjustment -123-133 2 - -254 Adjustment to acquisitions previous years\u00b9\u207e - -466- - -466Transfers - - 129 -129- Additions during the year - - 37 143180 Cost at 30 September 12,788 19,375 951 239 33,353 Amortisation at 1 October 2,167 - 471 - 2,638 Exchange adjustment -70- 2 - -68 Amortisation for the year 330 - 121 - 451 Amortisation at 30 September 2,427 - 594 - 3,021 Carrying amount at 30 September 10,361 19,375 357 239 30,332 \u00b9\u207e See note 32 to the consolidated financial statements. Acquired Prepay-patents, ments and trademarks intangible Total and know-assets in intangible DKK million how etc. Goodwill Software progress assets 2022/23 Cost at 1 October 10,100 14,298 662 168 25,228 Exchange adjustment -345-458 1 - -802 Adjustment to acquisitions previous years - -50- - -50Additions from acquisitions 3,159 6,184 - - 9,343 Transfers - - 102 -102-Additions during the year 2 - 58 161221 Disposals during the year -5- -40 -2-47Cost at 30 September 12,911 19,974 783 225 33,893 Amortisation at 1 October 2,038 - 423 - 2,461 Exchange adjustment -116- -1 - -117 Amortisation for the year 245 - 89 - 334 Amortisation reversed on disposals during the year - - -40- -40 Amortisation at 30 September 2,167 - 471 - 2,638 Carrying amount at 30 September 10,744 19,974 312 225 31,255 Goodwill Goodwill mainly relates to the acquisitions of Kerecis in 2023, Atos Medical in 2022, Lilial in 2018, Comfort Medical in 2016, Mpathy in 2010 and Mentor's urology and continence business in 2006. Goodwill from the acquired businesses has been allocated to the individual cash-generating units. The allocation was made to the operating segment Chronic Care, Interventional Urology, Voice and Respiratory Care and Biologics. Pursuant to IAS 36, a goodwill impairment test is performed when there is an indication of impairment, but at least once a year. In the impairment test, the carrying amount is compared with the recoverable amount (value in use) of each cash-generating units, calculated as the discounted expected future cash flows. No impairment related to goodwill was identified in 2023/24 or 2022/23. Future cash flows are determined using forecasts based on anticipated sales growth, earnings and strategy plans, etc. These forecasts are based on specific assumptions for each cash-generating unit during the fore-cast period with respect to sales, results of operations, working capital, capital investments and assumptions for cost of capital, inflation and the level of interest rates. Growth rates for Chronic Care and Interventional Urology during the terminal period correspond to the expected long-term rate of inflation. Growth rate for Voice and Respiratory Care is slightly higher, due to the expectation of higher growth within the business area after the forecast period. For Biologics, the growth rate during the terminal period is based on the rate used in the Management approved business case. For Chronic Care, Interventional Urology and Voice and Respiratory Care, the discount rate is based on the median WACC used by the external analysts\u2019 covering Coloplast. For Biologics, the discount rate is based on the WACC used in the Management approved business case. 2023/24 2022/23 Interventional Voice and Interventional Voice and Chronic Care Urology Respiratory Care Biologics Chronic Care Urology Respiratory Care Biologics Carrying amount, DKK million Trademarks\u00b9\u207e 50 - 3,138 1,425 50 - 3,081 1,501 Goodwill 1,706 352 11,727 5,590 1,726 373 11,511 6,364 Key parameters applied Revenue growth in terminal period 2.0% 2.0% 3.5% 2.0% 2.2% 2.2% 3.5% 2.0% Tax percentage 23.0% 27.0% 23.0% 21.2% 23.0% 27.0% 23.0% 21.2% Discount rate, before tax 8.6% 13.3% 8.1% 11.6% 8.4% 13.1% 7.7% 13.8% Discount rate, after tax 7.0% 10.0% 7.0% 9.0% 6.9% 9.9% 6.9% 11.9% \u00b9\u207e Carrying amount includes only those trademarks with indefinite useful lives. Special assumptions applied in impairment tests performed in Chronic Care Chronic Care consists of the Ostomy Care and the Continence Care businesses. The Ostomy Care business involves the production and sale of ostomy pouches and accessories. The Continence Care business in-volves the production and sales of disposable catheters and various types of products designed for people suffering from urinary or faecal incontinence. The impairment test performed for Chronic Care was based on forecasts for the 2024/25 financial year. As-sumptions for Coloplast\u2019s long-term strategy were applied for the financial years 2025/26 to 2027/28. Rev-enue growth rates of 6-8% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will de-crease slightly until the terminal period due to anticipated price pressures and healthcare reforms. The Group\u2019s general tax rate was applied in the impairment test for Chronic Care because these products are sold in all of the Group\u2019s markets. Working capital invested has been projected using the same growth rate as that for revenue. Special assumptions applied in impairment tests performed in Interventional Urology The interventional urology business consists of the production and sale of products used in surgical proce-dures in urology and gynaecology, including prostate catheters, stents, vaginal slings used to restore conti-nence, mesh products used to treat weak pelvic floor and penile implants for men experiencing severe im-potence. The impairment test performed for Interventional Urology was based on forecasts for the 2024/25 financial year. Assumptions for the long-term strategy of the urology business were applied for the financial years 2025/26 to 2027/28. Revenue growth rates of 4-5% were assumed for the budget period, which are sup-ported by the Interventional Urology organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will decrease slightly until the terminal period due to general antici-pated price pressures and healthcare reforms. The tax rate applied in the impairment test for Interventional Urology was higher than the rate applied for the Group because sales and production mostly take place in the US, which imposes a corporate tax rate higher than the Group average. Working capital invested has been projected using the same growth rate as that for revenue. Special assumptions applied on Voice and Respiratory Care The voice and respiratory care business consists of production and sales of laryngectomy and tracheostomy products, used to treat removal of all or part of the larynex. The impairment test performed for Voice and Respiratory Care was based on forecasts for the 2024/25 fi-nancial year. Assumptions for the long-term strategy of the voice and respiratory care business were ap-plied for the financial years 2025/26 to 2027/28. Revenue growth rates of 8-9% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will decrease slightly until the terminal period due to anticipated price pressures and healthcare reforms. It was also assumed that the Group\u2019s focus on cost management and regular efficiency improvements will ensure that overhead costs will increase at a rate lower than reve-nue, which will produce an annual margin improvement. The Group\u2019s general tax rate was applied in the impairment test for Voice and Respiratory Care because these products are sold in most of the Group\u2019s markets. Working capital invested has been projected using the same growth rate as that for revenue. The fair value in use estimated in the impairment test exceeds the carrying value by DKK 2.6 billion. The calculated value is sensitive to possible lower growth in the terminal period or higher WACC. If (a) the growth in the terminal period decreases by around 0.7%, or (b) WACC after tax increases by around 0.6% points it will lead to an impairment. Special assumptions applied on Biologics The biologics business consists of production and sales of fish-skin technology for wound care treatment. The impairment test performed for Biologics was based on forecasts for the 2024/25 financial year. As-sumptions from the Management approved business case were applied for the financial years 2025/26 to 2039/2040. Revenue growth rates of 2-42% were assumed for the budget period, which are supported by the organic growth rates in recent financial years. On the other hand, it was assumed that the gross margin will de-crease slightly until the terminal period. It was also assumed that the Group\u2019s focus on cost management and regular efficiency improvements will ensure that overhead costs will increase at a rate lower than reve-nue, which will produce an annual EBIT margin improvement. An average tax rate of 21.2% was applied in the impairment test for Biologics, which is a blended tax rate of the markets where these products are sold. Working capital invested has been projected using the same growth rate as that for revenue. Acquired patents, trademarks and know-how etc. Acquired patents and trademarks are primarily associated with the acquisition of Kerecis in 2023, Atos Medical in 2022 and Nine Continents Medical in 2020. In connection with the acquisitions, intangible assets were identified, and the cost was allocated to net assets at fair value at the date of acquisition, calculated on the basis of factors such as expected sales and revenue trends. Each component is amortised over its estimated useful life using the straight line method. Patented and unpatented technologies On acquiring Kerecis in August 2023, Coloplast acquired several patented technologies and unpatented technologies. Unpatented technologies include inventions not patentable or protectable, know-how, confi-dential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. On acquiring Atos Medical in January 2022, Coloplast acquired a number of patented and unpatented tech-nologies. Unpatented technologies include inventions not patentable or protectable, know-how, confidential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. On acquiring Nine Continents Medical in November 2020, Coloplast acquired a number of patented and unpatented technologies. Unpatented technologies include inventions not patentable or protectable, know-how, confidential information and copyrights on computer software and the like. Most relate to know-how regarding various technologies. Allocation of the individual components into small intangible assets is not considered material or relevant. Trademarks In addition to patented and unpatented technologies, Coloplast acquired the Kerecis trademark through the acquisition of Kerecis, and the Atos Medical and TRACOE trademarks through the acquisition of Atos Medi-cal. Management has assessed that the value of trademarks with indefinite useful life, which consist primarily of Kerecis, Atos Medical and TRACOE, can be maintained for an indefinite period, as these are well-established trademarks in their markets, having existed for many years. The industry is characterised as being very sta-ble with consistent consumer demand and a predictable competitive environment, and is expected to be profitable for the foreseeable future. Control of the trademarks is legally established and enforceable indefi-nitely. In management\u2019s opinion, the risk of the useful life of these brands becoming finite is minimal because of their individual market positions and because current and planned marketing initiatives are expected to sustain their useful life. Customer lists/loyalties Coloplast also acquired a substantial number of customer relationships on acquiring Kerecis and Atos Medi-cal. Customer relationships include lists of and access to Kerecis\u2019 and Atos Medical\u2019s existing customers, both users, hospitals, distributors and private offices. Material acquired patents, trademarks and know-how etc. Remaining amortisation DKK million Asset period 2024 2023 Kerecis Trademarks indefinite 1,425 1,501 Technologies and Kerecis customer relationships 9-19 years 1,559 1,741 Atos Medical and TRACOE Trademarks indefinite 3,138 3,081 Technologies and Atos Medical and TRACOE customer relationships 7-17 years 2,921 3,075 Nine Continents Technologies n/a 1,218 1,218 Carrying value at 30 September 10,261 10,616 2023/24 2022/23 Amortisations on intangible assets break down as follows Production costs 38 25 Distribution costs 386 291 Administrative expenses 20 13 Research and development costs 7 5 Total 451 334Note 32 Acquisitions On 31 August 2023 Coloplast acquired all shares and voting rights of Kerecis hf. and its subsidiaries. At the end of 2022/23, the initial accounting for goodwill, intellectual property rights, other intangible assets and deferred tax assets and liabilities remained provisional and has been updated and finalised during 2023/24 to reflect new information obtained about facts and circumstances that existed on 31 August 2023. The finalised purchase price allocation has resulted in a decrease to goodwill of DKK 466 million from DKK 6,184 million, primarily relating to contingent considerations. The contingent consideration based on the performance of Kerecis in 2023/24 was assessed at a very high level in the provisional purchase price allo-cation. During 2023/24, the assumptions were reassessed, and a reduction of the consideration was recog-nised at a value of DKK 523 million. The reduction was offset by a corresponding amount to goodwill. The remaining change to goodwill relates to changes in net working capital and has increased goodwill with DKK 57 million. Currencies have negatively impacted the value of goodwill since acquisition date with DKK 128 million. The changes have been implemented without restating the purchase price allocation in the An-nual Report 2022/23. During the last quarter of 2023/24 the remaining consideration relating to a potential earn-out payment to the previous shareholders of Kerecis has been reassessed and consequently derecognised. The impact of DKK 123 million is recognised under special items in the statement of comprehensive income. For further information regarding the acquisition and the provisional purchase price allocation please refer to the note 32 in the Annual Report for 2022/23.",
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"s8_notesesefdkgaap__7__112": {
"value": "Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively.",
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"s8_notesesefdkgaap__7__111": {
"value": "Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively.",
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"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__109": {
"value": "Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__108": {
"value": "Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__107": {
"value": "Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__101-1": {
"value": "2023/24 2022/23 Amortisations on intangible assets break down as follows Production costs 38 25 Distribution costs 386 291 Administrative expenses 20 13 Research and development costs 7 5 Total 451 334Accounting policies Intangible assets with a finite life are measured at cost less accumulated amortisation and impairment losses. Sub-sequent milestone payments related to acquired patents, trademarks and know-how payable on achievement of a contingent event will be capitalised when the contingent event is achieved. Amortisation is made on a straight-line basis over the expected useful lives of the assets, which are: Software 3 \u2013 5 years Acquired patents, customer list, trademarks and know-how etc. 5 \u2013 20 years Goodwill and other intangible assets with indefinite lives are tested for impairment annually or whenever there is an indication of impairment, while the carrying amount of intangible assets with finite lives measured at cost or amortised cost are assessed if there is an indication of impairment. If a write-down is required, the carrying amount is written down to the higher of fair value less costs to sell. For the purpose of assessing impairment, as-sets are grouped in the smallest group of assets that generates identifiable cash inflows (cash-generating units). The cash-generating units are defined as the smallest identifiable group of assets that generates cash inflows and which are largely independent of cash flows from other assets or groups of assets. For other intangible assets, the amortisation period is determined on the basis of Management\u2019s best estimate of the expected economic lives of the assets. The expected economic lives are assessed at least annually, and the amortisation period is determined based on the latest assessment. For purposes of calculating amortisation, the residual value of the assets is nil, unless a third party has committed to purchasing the asset after its use or there is an active market for the asset. With the exception of goodwill and some specific trademarks, all intangible assets have a finite life. All in-house research and development costs are recognised in the income statement as incurred. Management believes that mandatory regulatory approvals of products, completing the development of new products involves a high degree of uncertainty, for which reason the technical feasibility criteria are not considered to have been met. Gains or losses on the disposal of intangible assets are stated as the difference between the selling price less costs to sell and the carrying amount at the date of disposal and are included in the income statement under other operating income or other operating expenses, respectively.Accounting policies Property, plant and equipment is measured at cost less accumulated depreciation and impairment losses. Cost comprises the cost of acquisition and expenses directly attributable to an acquisition until the asset is ready for use. In case of assets manufactured by the company, cost comprises materials, components, sub-supplier services, direct labour and costs directly attributable to the manufactured asset. In addition, borrowing costs are recognised as part of cost. Depreciation is provided on a straight-line basis over the expected useful lives of the assets. The expected useful lives are: Land not depreciated Buildings 15 \u2013 25 years Building installations 5 \u2013 10 years Plant and machinery 5 \u2013 15 years Other fixtures and fittings, tools and equipment 3 \u2013 7 years DKK million 2023/24 2022/23 Depreciations on property, plant and equipment break down as follows Production costs 431 364 Distribution costs 45 41 Administrative expenses 38 32 Research and development costs 38 37 Total 552 474DKK million 2023/24 2022/23 Depreciations on right-of-use assets break down as follows Production costs 37 27 Distribution costs 209 199 Administrative expenses 39 33 Research and development costs 2 2 Total 287 261 Other lease expenses recorded in the income statement Lease payments related to short-term leases 22 14 957Lease payments related to low-value assets 28 27 Variable lease payments 13 26 Total 63 67 Total cash outflow for leases Payments related to right-of-use assets 289 247 Payments related to other lease contracts 61 60 Total 350 307 DKK million 2024 2023 Maturity analysis of lease liabilities (undiscounted) In less than one year 266 237 Current lease liability (undiscounted) 266 237 Within 1 to 5 years 579 509 After more than 5 years 252 211 Non-current lease liability (undiscounted) 831 720 Total lease liability (undiscounted) 1,097 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__113": {
"value": "Note 12 Property, plant and equipment Accounting policies Property, plant and equipment is measured at cost less accumulated depreciation and impairment losses. Cost comprises the cost of acquisition and expenses directly attributable to an acquisition until the asset is ready for use. In case of assets manufactured by the company, cost comprises materials, components, sub-supplier services, direct labour and costs directly attributable to the manufactured asset. In addition, borrowing costs are recognised as part of cost. Depreciation is provided on a straight-line basis over the expected useful lives of the assets. The expected useful lives are: Land not depreciated Buildings 15 \u2013 25 years Building installations 5 \u2013 10 years Plant and machinery 5 \u2013 15 years Other fixtures and fittings, tools and equipment 3 \u2013 7 years DKK million 2023/24 2022/23 Depreciations on property, plant and equipment break down as follows Production costs 431 364 Distribution costs 45 41 Administrative expenses 38 32 Research and development costs 38 37 Total 552 474Other fix-Prepay-tures and ments and Total fittings, assets property, Land and Plant and tools and under con-plant and DKK million buildings machinery equipment struction equipment 2023/24 Cost at 1 October 3,477 5,418 1,357 1,241 11,493 Exchange and other adjustments -55-45 1 -9-108Transfers 246585176 -1,007- Additions during the year 7 20 67 1,0721,166 Disposals during the year -45-135-22- -202 Cost at 30 September 3,630 5,843 1,579 1,297 12,349 Depreciation at 1 October 1,727 3,649 986 - 6,362 Exchange and other adjustments -22-22-7- -51 Depreciations for the year 148254150 - 552 Depreciations reversed on disposals during the year -35-111-17- -163 Depreciation at 30 September 1,818 3,770 1,112 - 6,700 Carrying amount at 30 September 1,812 2,073 467 1,297 5,649 Other fix-Prepay-tures and ments and Total fittings, assets property, Land and Plant and tools and under con-plant and DKK million buildings machinery equipment struction equipment 2022/23 Cost at 1 October 3,167 5,126 1,319 1,015 10,627 Exchange and other adjustments 67 23 -11 33 112 Additions from acquisitions - 19 -- 19 Transfers 241 359 124-724- Additions during the year 7 18 789171,020 Disposals during the year -5-127-153- -285 Cost at 30 September 3,477 5,418 1,357 1,241 11,493 Depreciation at 1 October 1,596 3,547 1,010 - 6,153 Exchange and other adjustments 2 13 -6- 9 Depreciations for the year 132 214 128 - 474 Depreciations reversed on disposals during the year -3-125-146- -274 Depreciation at 30 September 1,727 3,649 986 - 6,362 Carrying amount at 30 September 1,750 1,769 371 1,241 5,131 The Group has signed agreements with contractors for the supply of buildings, technical plant and machin-ery for DKK 576 million at 30 September 2024 (DKK 144 million at 30 September 2023). The Group has no security upon properties at 30 September 2024 (DKK 25 million at 30 September 2023).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__117": {
"value": "Accounting policies Property, plant and equipment is measured at cost less accumulated depreciation and impairment losses. Cost comprises the cost of acquisition and expenses directly attributable to an acquisition until the asset is ready for use. In case of assets manufactured by the company, cost comprises materials, components, sub-supplier services, direct labour and costs directly attributable to the manufactured asset. In addition, borrowing costs are recognised as part of cost. Depreciation is provided on a straight-line basis over the expected useful lives of the assets. The expected useful lives are: Land not depreciated Buildings 15 \u2013 25 years Building installations 5 \u2013 10 years Plant and machinery 5 \u2013 15 years Other fixtures and fittings, tools and equipment 3 \u2013 7 years ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__116": {
"value": "Accounting policies Property, plant and equipment is measured at cost less accumulated depreciation and impairment losses. Cost comprises the cost of acquisition and expenses directly attributable to an acquisition until the asset is ready for use. In case of assets manufactured by the company, cost comprises materials, components, sub-supplier services, direct labour and costs directly attributable to the manufactured asset. In addition, borrowing costs are recognised as part of cost. Depreciation is provided on a straight-line basis over the expected useful lives of the assets. The expected useful lives are: Land not depreciated Buildings 15 \u2013 25 years Building installations 5 \u2013 10 years Plant and machinery 5 \u2013 15 years Other fixtures and fittings, tools and equipment 3 \u2013 7 years ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__115": {
"value": "Accounting policies Property, plant and equipment is measured at cost less accumulated depreciation and impairment losses. Cost comprises the cost of acquisition and expenses directly attributable to an acquisition until the asset is ready for use. In case of assets manufactured by the company, cost comprises materials, components, sub-supplier services, direct labour and costs directly attributable to the manufactured asset. In addition, borrowing costs are recognised as part of cost. Depreciation is provided on a straight-line basis over the expected useful lives of the assets. The expected useful lives are: Land not depreciated Buildings 15 \u2013 25 years Building installations 5 \u2013 10 years Plant and machinery 5 \u2013 15 years Other fixtures and fittings, tools and equipment 3 \u2013 7 years ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__124": {
"value": "Note 13 Right-of-use assets Accounting policies At the commencement date, when a leased asset is made available for use, a right-of-use asset and a correspond-ing lease liability is recognised on the balance sheet. Right-of-use assets are initially measured at cost, which comprises the initial amount of the lease liability, any lease payments made prior to the commencement date and any initial direct costs. Subsequently, the right-of-use asset is measured at cost less depreciation and impairment losses and adjusted for the remeasurement of the lease lia-bility. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term or the use-ful life of the right-of-use asset. Options to extend the initial leasing period are only included in the initial measurement if it is reasonably certain that the option will be utilised. Lease liabilities are initially measured at the present value of future lease payments. The lease payments are dis-counted using the implicit rate of the lease contract or, if not readily determinable, the incremental borrowing rate of Coloplast for loans with similar term and security. As a practical expedient, the discount rates are determined on basis of a portfolio of leases with similar characteristics, e.g. a portfolio of leased cars in a specific country. The lease liabilities are subsequently reduced by the portion of lease payments which is regarded as repayment of those lease liabilities. Lease liabilities are remeasured in the event of a lease modification or a reassessment of the lease term which in turn may also impact the carrying value of the right-of-use assets. The lease term is reas-sessed when a significant event or change, which is within the control of Coloplast, affects the prior assessment. Short-term leases and leases of low-value assets are exempted from the above accounting model. Consequently, lease payments associated with such lease contracts are recognised as an operating expense on either a straight-line basis over the lease term or another systematic basis which is more representative of the pattern of the bene-fit of the leased assets. The majority of the Group's right-of-use assets comprise office space, warehouses, cars and IT equipment. Leasing arrangements are preferred for certain types of assets as it stabilises cash flows and reduces capital invested in non-current assets. In certain situations, the leasing contracts include a right for Coloplast to extend the leasing period but this is only reflected in the cost of the right-of-use assets, and the corresponding lease liability, if it is reasonably certain that the option will be utilised. Variable lease payments, which are not included in the measurement of the lease liability, are expensed di-rectly in profit or loss. These payments are mainly related to consumption-based charges, e.g. extra mileage in leased cars. The Group enters into new lease contracts continually, e.g. to replace an old right-of-use asset which is re-turned to lessor. The new contracts are usually entered prior to commencing the leasing period when a right-of-use assets is available for use. Consequently, the Group may have committed to lease contracts, which are insignificant from an individual perspective, at the balance sheet date which are not yet recog-nised on the balance sheet date. The extent of residual value guarantees for right-of-use assets is limited and expected payments are in-cluded in the initial amount of the lease liability. Other fixtures and Land and fittings, tools and Total DKK million buildings equipment right-of-use assets 2023/24 Carrying amount at 1 October 666 182 848 Exchange and other adjustments -1-1-2Additions during the year 228 190 418 Disposals during the year -106-134-240Depreciations for the year -161-126-287Depreciations reversed on disposals during the year 70115185Carrying amount at 30 September 696 226 922 Other fixtures and Land and fittings, tools and Total DKK million buildings equipment right-of-use assets 2022/23 Carrying amount at 1 October 508 169 677 Exchange and other adjustments -10 -3-13Additions from acquisitions 11-11Additions during the year 316 136 452Disposals during the year -63 -115-178Depreciations for the year -150-111-261Depreciations reversed on disposals during the year 54106160Carrying amount at 30 September 666 182 848 DKK million 2023/24 2022/23 Depreciations on right-of-use assets break down as follows Production costs 37 27 Distribution costs 209 199 Administrative expenses 39 33 Research and development costs 2 2 Total 287 261 Other lease expenses recorded in the income statement Lease payments related to short-term leases 22 14 957Lease payments related to low-value assets 28 27 Variable lease payments 13 26 Total 63 67 Total cash outflow for leases Payments related to right-of-use assets 289 247 Payments related to other lease contracts 61 60 Total 350 307 DKK million 2024 2023 Maturity analysis of lease liabilities (undiscounted) In less than one year 266 237 Current lease liability (undiscounted) 266 237 Within 1 to 5 years 579 509 After more than 5 years 252 211 Non-current lease liability (undiscounted) 831 720 Total lease liability (undiscounted) 1,097 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__132": {
"value": "Accounting policies At the commencement date, when a leased asset is made available for use, a right-of-use asset and a correspond-ing lease liability is recognised on the balance sheet. Right-of-use assets are initially measured at cost, which comprises the initial amount of the lease liability, any lease payments made prior to the commencement date and any initial direct costs. Subsequently, the right-of-use asset is measured at cost less depreciation and impairment losses and adjusted for the remeasurement of the lease lia-bility. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term or the use-ful life of the right-of-use asset. Options to extend the initial leasing period are only included in the initial measurement if it is reasonably certain that the option will be utilised. Lease liabilities are initially measured at the present value of future lease payments. The lease payments are dis-counted using the implicit rate of the lease contract or, if not readily determinable, the incremental borrowing rate of Coloplast for loans with similar term and security. As a practical expedient, the discount rates are determined on basis of a portfolio of leases with similar characteristics, e.g. a portfolio of leased cars in a specific country. The lease liabilities are subsequently reduced by the portion of lease payments which is regarded as repayment of those lease liabilities. Lease liabilities are remeasured in the event of a lease modification or a reassessment of the lease term which in turn may also impact the carrying value of the right-of-use assets. The lease term is reas-sessed when a significant event or change, which is within the control of Coloplast, affects the prior assessment. Short-term leases and leases of low-value assets are exempted from the above accounting model. Consequently, lease payments associated with such lease contracts are recognised as an operating expense on either a straight-line basis over the lease term or another systematic basis which is more representative of the pattern of the bene-fit of the leased assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__131-1": {
"value": "DKK million 2023/24 2022/23 Depreciations on right-of-use assets break down as follows Production costs 37 27 Distribution costs 209 199 Administrative expenses 39 33 Research and development costs 2 2 Total 287 261 Other lease expenses recorded in the income statement Lease payments related to short-term leases 22 14 957Lease payments related to low-value assets 28 27 Variable lease payments 13 26 Total 63 67 Total cash outflow for leases Payments related to right-of-use assets 289 247 Payments related to other lease contracts 61 60 Total 350 307 DKK million 2024 2023 Maturity analysis of lease liabilities (undiscounted) In less than one year 266 237 Current lease liability (undiscounted) 266 237 Within 1 to 5 years 579 509 After more than 5 years 252 211 Non-current lease liability (undiscounted) 831 720 Total lease liability (undiscounted) 1,097 Note 20 Credit institutions Accounting policies Borrowings from credit institutions are recognised at fair value less expenses incurred and subsequently at amortised cost. DKK million 2024 2023 Maturity Term loan 5,000 - Matures in 2027 Other borrowings from credit institutions 5,085 2,268 Less than one year Borrowings from credit institutions at 30 September 10,085 2,268 Bonds 11,557 16,405 Matures in 2027 and 2030 Lease liability 987 894 See note 13 'Right-of-use assets' Other payables - 4 More than one year Bank balances -788 -911 Available for withdrawal Net interest-bearing debt at 30 September 21,841 18,660 Other borrowings from credit institutions Other borrowings from credit institutions mainly comprise drawdowns on revolving credit facilities which are committed for three years on the balance sheet date in addition to minor bank overdrafts on authorised short-term facilities. The borrowings from credit institutions are presented as current liabilities due to its na-ture as instruments for liquidity management. Bonds Coloplast raised in 2021/22 EUR 2.2 billion in debt financing through the issuance of senior unsecured notes in an aggregate principal amount of EUR 2.2 billion under the Coloplast Euro Medium Term Note pro-gramme. The Notes are unconditionally and irrevocably guaranteed by Coloplast. COLOCB1 EUR 650 mil-lion expired in 2023/24. COLOCB2 EUR 850 million carries a fixed coupon until maturity in 2027, and COL-OCB3 EUR 700 million a fixed coupon until maturity in 2030. COLOCB2 and COLOCB3 can be redeemed at a market price fixed on the redemption date in relation to named EUR bonds with similar maturity. A pre-hedge was made with Interest swaps on the two fixed rate bonds COLOCB2 and COLOCB3. The swaps were closed down upon issue of the bonds. The objective was to lock in interest rates to the level prevailing when entering into the swaps. The gain of DKK 521 million has been recognised in the cash flow hedge reserve and transferred to financial items as an offset to the fixed interest coupons during the lifetime of the bonds. Cur-Nom. amount, Less than one Within 1 to 5 More than 5 Short name rency million year, million years, million years, million Coupon, % COLOCB2 EUR 850 19 888 - 2.25 COLOCB3 EUR 700 19 77 719 2.75 Refinancing of bond with committed term loan The COLOCB1 EUR 650 million bond was at maturity refinanced with a committed term loan DKK 5 billion carrying floating 3-month CIBOR interest rate. The term loan is granted by a club of four banks with a 3-year commitment incl. two one-year extension options, and can be repaid in whole or partly during the life-time. The Coloplast Euro Medium Term Note programme was not extended at expiry.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__133": {
"value": "Note 14 Deferred tax Accounting policies Full provision is made for deferred tax on the basis of all temporary differences in accordance with the balance sheet liability method. Temporary differences arise between the tax base of assets and liabilities and their carry-ing amounts which are offset over time. Deferred tax relating to differences between initial recognition of assets or liabilities is not recognised if at the transaction date neither the accounting profit nor the taxable income is affected unless such differences occurred in a business combination. Uncertain tax positions generally relate to transfer pricing disputes and are recognised under payable tax and measured according to current tax rules and at the tax rates assumed in the year in which the assets or liability are expected to be realised. Deferred tax assets are recognised to the extent that it is probable that future positive taxable income will be generated, against which the temporary differences and tax losses can be offset. Deferred tax assets are meas-ured at expected net realisable values. The value of future tax deductions in relation to share option pro-grammes is recognised as deferred tax, until they are exercised by the employees. Any estimated excess tax de-duction compared to the costs realised in the income statement is charged to equity. Coloplast is applying the temporary relief from accounting for deferred taxes arising from the implementation of the Pillar Two rules issued by the OECD. No provision is made for deferred tax regarding undistributed earnings in subsidiaries, as Coloplast controls the release of the obligation. Key accounting estimates and judgements The recognition of deferred tax assets and uncertain tax positions requires an assessment by management. Deferred tax assets, including the tax base of tax loss carry-forwards, are recognised if management estimates that the tax assets can be utilised within a foreseeable future by offsetting against future positive taxable in-come. The assessment is made annually on the basis of budgets and business plans for the following years, in-cluding any scheduled business measures. As the Group conducts business globally, transfer pricing disputes may arise with tax authorities in respect of settlement prices etc. Management applies a probability-weighted assessment to determine obligations in connection with transfer pricing disputes. The Group has applied the mandatory exception to recognising and disclosing information about deferred tax assets and liabilities arising from Pillar Two income taxes as provided in the amendments to IAS 12 issued by IASB in May 2023. Furthermore, the Group has reviewed its corporate structure in various juris-dictions in light of the introduction of Pillar Two Model Rules including introduced Safe Harbour Rules. The Group has identified that its effective tax rate is well above 15% in most of the jurisdictions it operates in, however the group has identified some jurisdictions where the group expects to be subject to top-up tax. The main jurisdictions impacted by a top-up tax are in Switzerland and Argentina and is due to the local corporate tax rate being lower than 15% and hyperinflation, respectively. As such, these rules are not expected to result in either materially increased tax payments or a change to the Group\u2019s effective tax rate. The Group\u2019s tax losses amount to DKK 1.139 million (DKK 188 million at 30 September 2023). Of these tax losses, the Group has recognised a tax asset of DKK 240 million at 30 September 2024 (DKK 27 million at 30 September 2023). Tax value of not recognised tax losses amount to DKK 9 million (DKK 16 million at 30. September 2023). Tax losses expiring after more than five years amount to DKK 155 million at 30 Septem-ber 2024 (DKK 188 million at 30 September 2023). Tax losses of DKK 926 million at 30 September 2024 (DKK 0 at 30 September 2023) can be carried forward infinitely. The tax value of the Group\u2019s tax credits amounts to DKK 203 million at 30 September 2024 (DKK 158 mil-lion at 30 September 2023). This amount includes a recognised tax asset of DKK 54 million at 30 Septem-ber 2024 (DKK 32 million at 30 September 2023). Tax credits of DKK 26 million expires after five years. DKK million 2023/24 2022/23 Deferred tax at 1 October, net -1,238-3,893Exchange adjustments 27 - Additions or adjustments from acquisitions - -660 Adjustment due to change in tax rate - 8 Prior-year adjustments 26 24 Changes in deferred tax \u2013 charged to income statement -676 3,343 Change in deferred tax - charged to equity 4 -60Deferred tax at 30 September, net -1,857-1,238DKK million 2024 2023 Recognised in the balance sheet as follows Deferred tax assets 624 884 Deferred tax liabilities -2,481-2,122Deferred tax at 30 September, net -1,857-1,238Deferred tax relates to the following items Intangible assets -2,723-2,193Property, plant and equipment, and right-of-use assets -311-218Indirect production costs -14-13Unrealised gain from intra-group sale of goods 469501Trade receivables -74-42Provisions 140341Share options 14 8 Tax losses carried forward and tax credits 294 59 IFRS 16 liabilities 219167 Effect from hedge of cash flow and interest rates 84 91 Other 45 61 Deferred tax at 30 September, net -1,857-1,238",
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"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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"s8_notesesefdkgaap__7__134": {
"value": "Accounting policies Full provision is made for deferred tax on the basis of all temporary differences in accordance with the balance sheet liability method. Temporary differences arise between the tax base of assets and liabilities and their carry-ing amounts which are offset over time. Deferred tax relating to differences between initial recognition of assets or liabilities is not recognised if at the transaction date neither the accounting profit nor the taxable income is affected unless such differences occurred in a business combination. Uncertain tax positions generally relate to transfer pricing disputes and are recognised under payable tax and measured according to current tax rules and at the tax rates assumed in the year in which the assets or liability are expected to be realised. Deferred tax assets are recognised to the extent that it is probable that future positive taxable income will be generated, against which the temporary differences and tax losses can be offset. Deferred tax assets are meas-ured at expected net realisable values. The value of future tax deductions in relation to share option pro-grammes is recognised as deferred tax, until they are exercised by the employees. Any estimated excess tax de-duction compared to the costs realised in the income statement is charged to equity. Coloplast is applying the temporary relief from accounting for deferred taxes arising from the implementation of the Pillar Two rules issued by the OECD. No provision is made for deferred tax regarding undistributed earnings in subsidiaries, as Coloplast controls the release of the obligation.",
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"s8_notesesefdkgaap__7__135": {
"value": "Note 15 Inventories Accounting policies Inventories are measured at the lower of cost and net realisable value. Cost is determined using the FIFO principle. The cost of finished goods and work in progress comprises raw materials, direct labour, other direct costs and indi-rect production overheads. Production overheads comprise indirect material and labour costs, maintenance and depreciation of the machinery and production buildings used in the manufacturing process as well as costs of pro-duction administration and management. Net realisable value is the expected selling price less cost of completion and costs to sell. Key accounting estimates and judgements Capitalised production overheads have been calculated using a standard cost method, which is reviewed regularly to ensure the relevant assumptions concerning capacity utilisation, lead times and other relevant factors in the calculation of actual costs of sales. Changes to the calculation method for production overheads, including levels of capacity utilisation, lead times, etc. could affect the gross margin and the overall valuation of inventories. DKK million 2024 2023 Raw materials and consumables 808 796 Work in progress 797 755 Manufactured goods 2,067 1,971 Inventories at 30 September 3,672 3,522 DKK million 2023/24 2022/23 Write-downs at 1 October 55 49 Write-downs realised during the year -20 -15 Write-downs reversed during the year -18 -16 Additional write-downs made during the year 37 37 Write-downs at 30 September 54 55 Production overheads was included in the carrying amount of inventories with DKK 911 million at 30 September 2024 (DKK 880 million at 30 September 2023). Production costs include directly attributable production costs of DKK 5,634 million related to goods sold (2022/23: DKK 5,039 million).",
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"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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},
"s8_notesesefdkgaap__7__136": {
"value": "Accounting policies Inventories are measured at the lower of cost and net realisable value. Cost is determined using the FIFO principle. The cost of finished goods and work in progress comprises raw materials, direct labour, other direct costs and indi-rect production overheads. Production overheads comprise indirect material and labour costs, maintenance and depreciation of the machinery and production buildings used in the manufacturing process as well as costs of pro-duction administration and management. Net realisable value is the expected selling price less cost of completion and costs to sell.",
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"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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},
"s8_notesesefdkgaap__7__139-1": {
"value": "Note 16 Trade receivables and other receivables Accounting policies Receivables consist mainly of trade receivables. On initial recognition, receivables are measured at fair value and subsequently at amortised cost. Receivables are written down on the basis of an individual assessment and the sim-plified approach in accordance with IFRS 9 where loss allowances are based on lifetime expected credit losses. DKK million 2024 2023 Ageing of trade receivables Not due 3,552 3,066 Due up to 30 days 474 379 Due between 30 and 90 days 246 285 Due more than 90 days 566 695 Trade receivables at 30 September, gross 4,838 4,425 Loss allowance at 30 September -163 -110 Trade receivables at 30 September, net 4,675 4,315 Loss allowance at 1 October -110 -108 Exchange adjustment 5 2 Adjustment to acquisitions previous years -31 - Allowances used during the year (realised losses) 22 3 Additional allowances recognised during the year -49 -7 Loss allowance at 30 September -163 -110 Given the profile of our customers, including large wholesalers and government-backed agencies, the risk of loss allowance is assessed to be limited, consequently the loss allowance in percent of due amounts is low. Other receivables, non-current The portion of other receivables, which are falling due after more than one year after the balance sheet date, is recognised in the balance sheet as non-current assets and amounts to DKK 28 million (DKK 39 mil-lion at 30 September 2023).Note 22 Financial risks Risk management policy Financial risks are managed centrally and, accordingly, all derivative instruments are managed and con-trolled by the parent company. The framework is determined by the financial policy approved annually by the Board of Directors. The financial policy comprises policies for foreign exchange, funding, liquidity and financial counterparts. The core principle is for financial risk to be managed with a view to reducing signifi-cant risk. Foreign exchange risk A number of the Group\u2019s financial instruments is exposed foreign exchange risks as a natural consequence of its global activities. The Board of Directors determines the level of risk as a percentage of EBITDA. Foreign exchange risk is calculated by applying the principles of a cash-flow-at-risk model. The foreign exchange risk related to financial instruments is concentrated in receivables, payables and cash positions denominated in foreign currencies. In addition to this, the fair value of the Group\u2019s hedging instruments is significantly exposed to changes in foreign exchange rates. On the other hand, there is only a low foreign exchange risk attached to the Group\u2019s issue of bond as these are denominated in EUR. While EUR is a key currency for the Group, the foreign exchange risk is regarded as low due to fixed exchange rate policy of the central bank of Denmark. As at 30 September 2024, an average of 61% of the following twelve months of expected net cash flows were hedged (30 September 2023: 59% of the following twelve months of cash flows). The table below shows how a theoretical change of +/- 2% in all currencies against Danish kroner will im-pact the financial instruments recognised at the balance sheet date. The impact on profit or loss comes mainly from receivables denominated in foreign currencies. The impact on other comprehensive income relates to the fair value of hedging instruments. The hedged exposure is included in the sensitivity analysis and, therefore, the effect is reduced. 2023/24 2022/23 DKK million USD GBP HUF EUR Other USD GBP HUF EUR Other Impact from a 2% increase in currencies Profit or loss 18 -6 11 -243 35 10 -1 16 -332 106 Other comprehensive income -32 -32 8 -9 -22 -18 -25 12 -8 -20 Total comprehensive income -14 -38 19 -252 13 -8 -26 28 -340 86 Impact from a 2% decrease in currencies Profit or loss -18 6 -11 243 -35 -10 1 -16 332 -106 Other comprehensive income 32 32 -8 9 22 18 25 -12 8 20 Total comprehensive income 14 38 -19 252 -13 8 26 -28 340 -86 The increase and decrease resulting from a 2% change are the same as all hedging instruments are for-ward contracts. Interest rate risk 55% of the Group's net interest-bearing debt is carrying fixed interest rate for 3-6 years, and 45% is at floating interest rate. The duration as per balance sheet date was 2.3 years. An interest rate increase of 1% on the floating part of the outstanding debt as per 30 September 2024 would impact the Interest charges with an increase of DKK 101 million. Liquidity risk The exposure to liquidity risks is considered to be low. In addition to cash available for withdrawal and mar-ketable securities, the Group\u2019s cash reserves comprise a mix of committed and uncommitted credit facilities to ensure an adequate level of funding for the Group\u2019s activities, even in periods of operational uncertainty. DKK million 2024 2023 Cash and cash equivalents 788 911 Liquid assets recorded on the balance sheet at 30 September 788 911 Committed credit facilities, unutilised (3 years term) 1,301 3,577 Uncommitted credit facilities, unutilised (short-term) 3,337 3,259 Financial reserves at 30 September 5,426 7,747 The Board of Directors generally intends to distribute excess cash to the shareholders by way of dividends and share buybacks. It is expected that dividends will be paid twice a year: after the Annual General Meet-ing and after the release of the half-year interim report. However, share buybacks and distribution of divi-dend will always be made with due consideration for the Group\u2019s liquidity requirements and plans. The capital management objective of the Group is to raise new debt only for acquisition purposes or for other special purposes. The Group assesses the capital on the basis of the solvency ratio, which is calcu-lated in accordance with the guidelines issued by the Danish Society of Financial Analysts. Credit risk The Group\u2019s credit risk relates to the possibility that the counterparties of its financial assets are not able to meet their obligations as they fall due. The carrying amount of the financial assets represents the maximum credit risk exposure. The Group\u2019s policy for managing credit risks involves an ongoing credit assessment of major customers and other key business partners. The credit risk exposure relates to (i) receivables, (ii) bank deposits as well as (iii) derivative financial instru-ments (forward exchange contracts) with a positive fair value at the balance sheet date. The credit risk related to trade receivables and other receivables is diversified over a large number of cus-tomers and other counterparties. For this reason, the credit risk is regarded as insignificant. See note 16 to the financial statement. The credit risk related to bank deposits is, pursuant to the Group\u2019s counterparty policy, managed and miti-gated by making money market deposits only with selected financial institutions holding a satisfactory credit rating. In addition, the maximum deposit limits have been defined for each financial counterparty. The credit risk related to marketable securities is considered to be limited as investment is only made in se-lected liquid bonds with a high credit rating. The credit risk related to derivative financial instruments is aligned with the credit risk for bank deposits as derivative contracts are only entered with selected financial institutions with a satisfactory credit rating.Pursuant to the Group\u2019s foreign exchange policy, forward exchange contracts are used for the purpose of neutralising and delaying the effect of exchange rate fluctuations in profit or loss and thereby enhance the predictability of the financial results. The foreign exchange risk is calculated by applying the principles of a cash-flow-at-risk model, with the Board of Directors determining the level of risk as a percentage of operating profit (EBITDA). The risk is managed and mitigated through cash flow hedges and, in some cases, through fair value hedges. Sources of hedging ineffectiveness comprise mainly those that arise from assumptions on expected 12-month rolling cash flows not being realised. The Group hedges key currencies e.g. USD, GBP, JPY and HUF, and selectively hedges emerging markets currencies taking the cost of hedging into consideration. The Group does not hedge forecasted cash flows denominated in EUR as the foreign exchange risk is re-garded as low due to the fixed exchange rate policy of the central bank of Denmark.",
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"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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"s8_notesesefdkgaap__7__138": {
"value": "Note 16 Trade receivables and other receivables Accounting policies Receivables consist mainly of trade receivables. On initial recognition, receivables are measured at fair value and subsequently at amortised cost. Receivables are written down on the basis of an individual assessment and the sim-plified approach in accordance with IFRS 9 where loss allowances are based on lifetime expected credit losses. DKK million 2024 2023 Ageing of trade receivables Not due 3,552 3,066 Due up to 30 days 474 379 Due between 30 and 90 days 246 285 Due more than 90 days 566 695 Trade receivables at 30 September, gross 4,838 4,425 Loss allowance at 30 September -163 -110 Trade receivables at 30 September, net 4,675 4,315 Loss allowance at 1 October -110 -108 Exchange adjustment 5 2 Adjustment to acquisitions previous years -31 - Allowances used during the year (realised losses) 22 3 Additional allowances recognised during the year -49 -7 Loss allowance at 30 September -163 -110 Given the profile of our customers, including large wholesalers and government-backed agencies, the risk of loss allowance is assessed to be limited, consequently the loss allowance in percent of due amounts is low. Other receivables, non-current The portion of other receivables, which are falling due after more than one year after the balance sheet date, is recognised in the balance sheet as non-current assets and amounts to DKK 28 million (DKK 39 mil-lion at 30 September 2023).",
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"s8_notesesefdkgaap__7__137": {
"value": "Note 16 Trade receivables and other receivables Accounting policies Receivables consist mainly of trade receivables. On initial recognition, receivables are measured at fair value and subsequently at amortised cost. Receivables are written down on the basis of an individual assessment and the sim-plified approach in accordance with IFRS 9 where loss allowances are based on lifetime expected credit losses. DKK million 2024 2023 Ageing of trade receivables Not due 3,552 3,066 Due up to 30 days 474 379 Due between 30 and 90 days 246 285 Due more than 90 days 566 695 Trade receivables at 30 September, gross 4,838 4,425 Loss allowance at 30 September -163 -110 Trade receivables at 30 September, net 4,675 4,315 Loss allowance at 1 October -110 -108 Exchange adjustment 5 2 Adjustment to acquisitions previous years -31 - Allowances used during the year (realised losses) 22 3 Additional allowances recognised during the year -49 -7 Loss allowance at 30 September -163 -110 Given the profile of our customers, including large wholesalers and government-backed agencies, the risk of loss allowance is assessed to be limited, consequently the loss allowance in percent of due amounts is low. Other receivables, non-current The portion of other receivables, which are falling due after more than one year after the balance sheet date, is recognised in the balance sheet as non-current assets and amounts to DKK 28 million (DKK 39 mil-lion at 30 September 2023).",
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"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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"s8_notesesefdkgaap__7__140": {
"value": "Accounting policies Receivables consist mainly of trade receivables. On initial recognition, receivables are measured at fair value and subsequently at amortised cost. Receivables are written down on the basis of an individual assessment and the sim-plified approach in accordance with IFRS 9 where loss allowances are based on lifetime expected credit losses.",
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"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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"s8_notesesefdkgaap__7__143-1": {
"value": "Note 17 Share options Accounting policies Share options are granted to the executive management and senior management. For equity-settled schemes, the fair value of options is determined at the grant date. The option value is subsequently recognised over the vesting period as staff costs. For cash-settled schemes, the fair value of options granted during the period is recog-nised as staff costs, whereas the fair value adjustment of granted options from previous periods is recognised un-der financial items. The purchase and selling prices of treasury shares on exercise of share options are deducted from or added to equity, as the case may be. Share options are granted to members of the executive management and other senior management for the purpose of motivating and retaining a qualified management group and in order to align the interests of management with those of the shareholders. Options are awarded as unconditional allocations at the date of grant, but vest over a three-year period. The value of options at the date of grant equalled an average of three months' salary for each recipient, with the exception of the executive management. The carrying amount of the cash settled share option programmes was DKK 2 million at 30 September 2024 (DKK 1 million at 30 September 2023), while the fair value of all option programmes at grant date amounted to DKK 291 million at 30 September 2024 (DKK 156 million at 30 September 2023). DKK million 2023/24 2022/23 Share options have affected the profit or loss for the year as follows Staff costs, accounting value of cash and equity-settled programmes 70 58 Financial costs, fair value adjustment of cash-settled programmes - -1 Cost of share options recognised in profit or loss 70 57 The fair value of the options was calculated using the Black-Scholes formula at the date of the grant, in which the interest rate applied was the yield on Danish government securities. Volatility in the share is cal-culated as monthly movements (period-end to period-end) over five years. Options are assumed to be exer-cised on average one year into the exercise period. 2023 2022 The following assumptions were applied in determining the fair value of share options granted during the financial year Black-Scholes value, DKK 121.41 128.65 Share price, DKK 773.22 814.50 Exercise price, DKK 811.88 855.23 Expected dividend per share, DKK 1.50% 1.50% Expected duration, years 4.00 4.00 Volatility 22.12% 21.97% Risk-free interest 2.21% 2.34% Fair value at grant date, million DKK 76.45 68.60 2023/24 2022/23 Average Average Average Average No. of exercise share No. of exercise share options price price\u00b9\u207e options price price\u00b9\u207e Outstanding share options at 1 Oc-tober 2,129,562 871 2,231,521 892 Options awarded 629,716 812 536,131 881 Options awarded, repricing - - 439,639 916 Options forfeited, repricing - - -715,971 1,076 Options forfeited -36,992 862 -28,287 958 Options exercised -680,298 740 891 -333,471 557 862 Outstanding share options at 30 September 2,041,988 888 2,129,562 871 1)At the date of exercise.Not exer-No. of Share cised at 30 options is-options Options September Exercise Year of issue sued lapsed exercised 2024\u00b9\u207e price\u00b2\u207e\u00b3\u207e Exercise period Specification of outstanding share options 2019 403,750 -14,980 -325,167 63,603 843 31/12/22 - 31/12/24 2019 US 88,846 - -26,659 62,187 870 31/12/22 - 31/12/24 2020 535,152 -334,159 - 200,993 958 31/12/23 - 31/12/25 2020, repriced 241,296 -9,315 -29,840 202,141 906 31/12/23 - 31/12/25 2020 US 109,900 -91,396 - 18,504 981 31/12/23 - 31/12/25 2020 US, repriced 65,197 - -3,816 61,381 920 31/12/23 - 31/12/25 2021 441,494 -287,303 - 154,191 1,191 31/12/24 - 31/12/26 2021, repriced 103,554 -4,066 - 99,488 918 31/12/24 - 31/12/26 2021 US 95,846 -78,266 - 17,580 1,213 31/12/24 - 31/12/26 2021 US, repriced 29,592 - - 29,592 915 31/12/24 - 31/12/26 2022 424,561 -16,644 - 407,917 841 31/12/25 - 31/12/27 2022 US 108,646 -885 - 107,761 855 31/12/25 - 31/12/27 2023 \u2074\u207e 514,397 -12,123 - 502,274 807 31/12/26 - 31/12/28 2023 US 115,319 -943 - 114,376 812 31/12/26 - 31/12/28 Total 3,277,550 -850,080 -385,482 2,041,988 \u00b9\u207e Exercisable options as per 30 September 2024 was 608,809. \u00b2\u207e Average exercise price for options exercisable at the balance sheet date was DKK 916,49. \u00b3\u207e The exercise prices are adjusted for payment of dividend. In 2023/24, the adjustment of the exercise price was DKK 9.63. \u2074\u207e Of which 141,526 was granted to key management. Coloplast's holding of treasury shares fully covers the option programmes, so the options exercised under the programme will not influence the Group's cash position by forcing it to buy up shares in the market. See note 9 to the financial statements for an overview of treasury shares held by Coloplast at the balance sheet date.Note 28 Remuneration of the Board of Directors and Executive Management The current policy for the remuneration of the Board of Directors and Executive Management was adopted in 2023 and sets out the general guidelines for the remuneration of the Group\u2019s management. The guide-lines for the remuneration of the Board of Directors and Executive Management are available on the Group website. Executive Management is defined as members registered with the Danish Business Authority. In addition to the disclosures provided in this note, more details on the remuneration of Executive Manage-ment and Directors are provided in the separate Remuneration report for the Coloplast Group, which is not a part of the audited consolidated financial statements. The report is also available on the Group website. Fees to Board members in respect of the current financial year Fees to Board members amounts to DKK 6.9 million (2022/23: DKK 6.9 million) of the total staff costs (see note 5 to the financial statements) and are specified as follows: DKK million 2023/24 2022/23 Ordinary board member fee 5.3 5.3 Audit Committee 0.9 0.9 Nomination and Remuneration Committee 0.7 0.7 Fee to members of the Board of Directors 6.9 6.9 In addition, the accounting cost of not-yet-vested share options held by the Chairman amount to DKK 0.0 million in 2023/2024 (2022/23: DKK 0.1 million) of the total staff costs (see note 5 to the financial state-ments). The accounting cost is calculated in line with IFRS 2 and relates to share options awarded to him during his term as CEO. Remuneration of members of the Executive Management in respect of the current financial year Remuneration of members of Executive Management make up DKK 63.5 million (2022/23: DKK 66.9 mil-lion) of the total staff costs (see note 5 to the financial statements) and are specified as follows: DKK million 2023/24 2022/23 Base salaries 35.6 34.4 Pension 5.1 5.0 Other benefits 1.4 1.7 Cash bonus 4.9 9.9 Remuneration of Executive Management, excluding value of share options and contin-gent salary items 47.0 51.0 Share options 16.5 15.9 Remuneration of Executive Management 63.5 66.9 The value of share options, which is calculated as the fair value of share options at the grant date using the Black-Scholes Formula in line with IFRS 2, comprise the annual accounting cost of share options awarded in the current and in prior years in accordance with the accounting policies applied. Consequently, it does not represent the fair value of share options awarded or exercised in the current financial year. If a member of Executive Management is given notice of termination by the company and such termination is not due to breach on the part of the member of Executive Management, such member is entitled to com-pensation corresponding to a maximum of two years\u2019 salary and pension contribution. Share options are granted to members of Executive Management and senior management. See note 17 to the financial statements for further information regarding share-based payments as well as the separate Remuneration Report for the Coloplast Group, which is not part of the audited financial statements. The re-port is available on the Group website.",
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"entity": "scheme:529900NN7SOJ5QG82X67",
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"s8_notesesefdkgaap__7__142-1": {
"value": "Note 17 Share options Accounting policies Share options are granted to the executive management and senior management. For equity-settled schemes, the fair value of options is determined at the grant date. The option value is subsequently recognised over the vesting period as staff costs. For cash-settled schemes, the fair value of options granted during the period is recog-nised as staff costs, whereas the fair value adjustment of granted options from previous periods is recognised un-der financial items. The purchase and selling prices of treasury shares on exercise of share options are deducted from or added to equity, as the case may be. Share options are granted to members of the executive management and other senior management for the purpose of motivating and retaining a qualified management group and in order to align the interests of management with those of the shareholders. Options are awarded as unconditional allocations at the date of grant, but vest over a three-year period. The value of options at the date of grant equalled an average of three months' salary for each recipient, with the exception of the executive management. The carrying amount of the cash settled share option programmes was DKK 2 million at 30 September 2024 (DKK 1 million at 30 September 2023), while the fair value of all option programmes at grant date amounted to DKK 291 million at 30 September 2024 (DKK 156 million at 30 September 2023). DKK million 2023/24 2022/23 Share options have affected the profit or loss for the year as follows Staff costs, accounting value of cash and equity-settled programmes 70 58 Financial costs, fair value adjustment of cash-settled programmes - -1 Cost of share options recognised in profit or loss 70 57 The fair value of the options was calculated using the Black-Scholes formula at the date of the grant, in which the interest rate applied was the yield on Danish government securities. Volatility in the share is cal-culated as monthly movements (period-end to period-end) over five years. Options are assumed to be exer-cised on average one year into the exercise period. 2023 2022 The following assumptions were applied in determining the fair value of share options granted during the financial year Black-Scholes value, DKK 121.41 128.65 Share price, DKK 773.22 814.50 Exercise price, DKK 811.88 855.23 Expected dividend per share, DKK 1.50% 1.50% Expected duration, years 4.00 4.00 Volatility 22.12% 21.97% Risk-free interest 2.21% 2.34% Fair value at grant date, million DKK 76.45 68.60 2023/24 2022/23 Average Average Average Average No. of exercise share No. of exercise share options price price\u00b9\u207e options price price\u00b9\u207e Outstanding share options at 1 Oc-tober 2,129,562 871 2,231,521 892 Options awarded 629,716 812 536,131 881 Options awarded, repricing - - 439,639 916 Options forfeited, repricing - - -715,971 1,076 Options forfeited -36,992 862 -28,287 958 Options exercised -680,298 740 891 -333,471 557 862 Outstanding share options at 30 September 2,041,988 888 2,129,562 871 1)At the date of exercise.Not exer-No. of Share cised at 30 options is-options Options September Exercise Year of issue sued lapsed exercised 2024\u00b9\u207e price\u00b2\u207e\u00b3\u207e Exercise period Specification of outstanding share options 2019 403,750 -14,980 -325,167 63,603 843 31/12/22 - 31/12/24 2019 US 88,846 - -26,659 62,187 870 31/12/22 - 31/12/24 2020 535,152 -334,159 - 200,993 958 31/12/23 - 31/12/25 2020, repriced 241,296 -9,315 -29,840 202,141 906 31/12/23 - 31/12/25 2020 US 109,900 -91,396 - 18,504 981 31/12/23 - 31/12/25 2020 US, repriced 65,197 - -3,816 61,381 920 31/12/23 - 31/12/25 2021 441,494 -287,303 - 154,191 1,191 31/12/24 - 31/12/26 2021, repriced 103,554 -4,066 - 99,488 918 31/12/24 - 31/12/26 2021 US 95,846 -78,266 - 17,580 1,213 31/12/24 - 31/12/26 2021 US, repriced 29,592 - - 29,592 915 31/12/24 - 31/12/26 2022 424,561 -16,644 - 407,917 841 31/12/25 - 31/12/27 2022 US 108,646 -885 - 107,761 855 31/12/25 - 31/12/27 2023 \u2074\u207e 514,397 -12,123 - 502,274 807 31/12/26 - 31/12/28 2023 US 115,319 -943 - 114,376 812 31/12/26 - 31/12/28 Total 3,277,550 -850,080 -385,482 2,041,988 \u00b9\u207e Exercisable options as per 30 September 2024 was 608,809. \u00b2\u207e Average exercise price for options exercisable at the balance sheet date was DKK 916,49. \u00b3\u207e The exercise prices are adjusted for payment of dividend. In 2023/24, the adjustment of the exercise price was DKK 9.63. \u2074\u207e Of which 141,526 was granted to key management. Coloplast's holding of treasury shares fully covers the option programmes, so the options exercised under the programme will not influence the Group's cash position by forcing it to buy up shares in the market. See note 9 to the financial statements for an overview of treasury shares held by Coloplast at the balance sheet date.Note 28 Remuneration of the Board of Directors and Executive Management The current policy for the remuneration of the Board of Directors and Executive Management was adopted in 2023 and sets out the general guidelines for the remuneration of the Group\u2019s management. The guide-lines for the remuneration of the Board of Directors and Executive Management are available on the Group website. Executive Management is defined as members registered with the Danish Business Authority. In addition to the disclosures provided in this note, more details on the remuneration of Executive Manage-ment and Directors are provided in the separate Remuneration report for the Coloplast Group, which is not a part of the audited consolidated financial statements. The report is also available on the Group website. Fees to Board members in respect of the current financial year Fees to Board members amounts to DKK 6.9 million (2022/23: DKK 6.9 million) of the total staff costs (see note 5 to the financial statements) and are specified as follows: DKK million 2023/24 2022/23 Ordinary board member fee 5.3 5.3 Audit Committee 0.9 0.9 Nomination and Remuneration Committee 0.7 0.7 Fee to members of the Board of Directors 6.9 6.9 In addition, the accounting cost of not-yet-vested share options held by the Chairman amount to DKK 0.0 million in 2023/2024 (2022/23: DKK 0.1 million) of the total staff costs (see note 5 to the financial state-ments). The accounting cost is calculated in line with IFRS 2 and relates to share options awarded to him during his term as CEO. Remuneration of members of the Executive Management in respect of the current financial year Remuneration of members of Executive Management make up DKK 63.5 million (2022/23: DKK 66.9 mil-lion) of the total staff costs (see note 5 to the financial statements) and are specified as follows: DKK million 2023/24 2022/23 Base salaries 35.6 34.4 Pension 5.1 5.0 Other benefits 1.4 1.7 Cash bonus 4.9 9.9 Remuneration of Executive Management, excluding value of share options and contin-gent salary items 47.0 51.0 Share options 16.5 15.9 Remuneration of Executive Management 63.5 66.9 The value of share options, which is calculated as the fair value of share options at the grant date using the Black-Scholes Formula in line with IFRS 2, comprise the annual accounting cost of share options awarded in the current and in prior years in accordance with the accounting policies applied. Consequently, it does not represent the fair value of share options awarded or exercised in the current financial year. If a member of Executive Management is given notice of termination by the company and such termination is not due to breach on the part of the member of Executive Management, such member is entitled to com-pensation corresponding to a maximum of two years\u2019 salary and pension contribution. Share options are granted to members of Executive Management and senior management. See note 17 to the financial statements for further information regarding share-based payments as well as the separate Remuneration Report for the Coloplast Group, which is not part of the audited financial statements. The re-port is available on the Group website.Note 29 Related party transactions Related parties to the Coloplast Group include members of the Board of Directors and the Executive Man-agement and main shareholders of Coloplast A/S. There were no major transactions with related parties except from dividend payments. Information about the remuneration of the Management is set out in note 28 to the financial statements.",
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"s8_notesesefdkgaap__7__141": {
"value": "Note 17 Share options Accounting policies Share options are granted to the executive management and senior management. For equity-settled schemes, the fair value of options is determined at the grant date. The option value is subsequently recognised over the vesting period as staff costs. For cash-settled schemes, the fair value of options granted during the period is recog-nised as staff costs, whereas the fair value adjustment of granted options from previous periods is recognised un-der financial items. The purchase and selling prices of treasury shares on exercise of share options are deducted from or added to equity, as the case may be. Share options are granted to members of the executive management and other senior management for the purpose of motivating and retaining a qualified management group and in order to align the interests of management with those of the shareholders. Options are awarded as unconditional allocations at the date of grant, but vest over a three-year period. The value of options at the date of grant equalled an average of three months' salary for each recipient, with the exception of the executive management. The carrying amount of the cash settled share option programmes was DKK 2 million at 30 September 2024 (DKK 1 million at 30 September 2023), while the fair value of all option programmes at grant date amounted to DKK 291 million at 30 September 2024 (DKK 156 million at 30 September 2023). DKK million 2023/24 2022/23 Share options have affected the profit or loss for the year as follows Staff costs, accounting value of cash and equity-settled programmes 70 58 Financial costs, fair value adjustment of cash-settled programmes - -1 Cost of share options recognised in profit or loss 70 57 The fair value of the options was calculated using the Black-Scholes formula at the date of the grant, in which the interest rate applied was the yield on Danish government securities. Volatility in the share is cal-culated as monthly movements (period-end to period-end) over five years. Options are assumed to be exer-cised on average one year into the exercise period. 2023 2022 The following assumptions were applied in determining the fair value of share options granted during the financial year Black-Scholes value, DKK 121.41 128.65 Share price, DKK 773.22 814.50 Exercise price, DKK 811.88 855.23 Expected dividend per share, DKK 1.50% 1.50% Expected duration, years 4.00 4.00 Volatility 22.12% 21.97% Risk-free interest 2.21% 2.34% Fair value at grant date, million DKK 76.45 68.60 2023/24 2022/23 Average Average Average Average No. of exercise share No. of exercise share options price price\u00b9\u207e options price price\u00b9\u207e Outstanding share options at 1 Oc-tober 2,129,562 871 2,231,521 892 Options awarded 629,716 812 536,131 881 Options awarded, repricing - - 439,639 916 Options forfeited, repricing - - -715,971 1,076 Options forfeited -36,992 862 -28,287 958 Options exercised -680,298 740 891 -333,471 557 862 Outstanding share options at 30 September 2,041,988 888 2,129,562 871 1)At the date of exercise.Not exer-No. of Share cised at 30 options is-options Options September Exercise Year of issue sued lapsed exercised 2024\u00b9\u207e price\u00b2\u207e\u00b3\u207e Exercise period Specification of outstanding share options 2019 403,750 -14,980 -325,167 63,603 843 31/12/22 - 31/12/24 2019 US 88,846 - -26,659 62,187 870 31/12/22 - 31/12/24 2020 535,152 -334,159 - 200,993 958 31/12/23 - 31/12/25 2020, repriced 241,296 -9,315 -29,840 202,141 906 31/12/23 - 31/12/25 2020 US 109,900 -91,396 - 18,504 981 31/12/23 - 31/12/25 2020 US, repriced 65,197 - -3,816 61,381 920 31/12/23 - 31/12/25 2021 441,494 -287,303 - 154,191 1,191 31/12/24 - 31/12/26 2021, repriced 103,554 -4,066 - 99,488 918 31/12/24 - 31/12/26 2021 US 95,846 -78,266 - 17,580 1,213 31/12/24 - 31/12/26 2021 US, repriced 29,592 - - 29,592 915 31/12/24 - 31/12/26 2022 424,561 -16,644 - 407,917 841 31/12/25 - 31/12/27 2022 US 108,646 -885 - 107,761 855 31/12/25 - 31/12/27 2023 \u2074\u207e 514,397 -12,123 - 502,274 807 31/12/26 - 31/12/28 2023 US 115,319 -943 - 114,376 812 31/12/26 - 31/12/28 Total 3,277,550 -850,080 -385,482 2,041,988 \u00b9\u207e Exercisable options as per 30 September 2024 was 608,809. \u00b2\u207e Average exercise price for options exercisable at the balance sheet date was DKK 916,49. \u00b3\u207e The exercise prices are adjusted for payment of dividend. In 2023/24, the adjustment of the exercise price was DKK 9.63. \u2074\u207e Of which 141,526 was granted to key management. Coloplast's holding of treasury shares fully covers the option programmes, so the options exercised under the programme will not influence the Group's cash position by forcing it to buy up shares in the market. See note 9 to the financial statements for an overview of treasury shares held by Coloplast at the balance sheet date.",
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"s8_notesesefdkgaap__7__146": {
"value": "Accounting policies Share options are granted to the executive management and senior management. For equity-settled schemes, the fair value of options is determined at the grant date. The option value is subsequently recognised over the vesting period as staff costs. For cash-settled schemes, the fair value of options granted during the period is recog-nised as staff costs, whereas the fair value adjustment of granted options from previous periods is recognised un-der financial items. The purchase and selling prices of treasury shares on exercise of share options are deducted from or added to equity, as the case may be.",
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"s8_notesesefdkgaap__7__147-1": {
"value": "Note 18 Provisions for pensions and similar obligations Accounting policies In defined contribution plans, the Group makes regular payments of fixed contributions to independent pension funds and insurance companies. The Group is under no obligation to pay additional contributions. Costs for de-fined contribution plans are recognised in the income statement as Coloplast assumes an obligation to make the payment. In defined benefit plans, the Group is under an obligation to pay a defined benefit on retirement. The actuarially calculated present value less the fair value of any plan assets is recognised in the balance sheet under provision for pension and similar obligations or in plan assets in the balance sheet. The total service costs of the year plus calculated interest based on actuarial estimates and financial assumptions at the beginning of the year are recog-nised in the income statement. The difference between the forecast development in plan assets and liabilities and the realised values at the end of the year is called actuarial gains or losses and is recognised in other comprehen-sive income. In connection with a change in benefits regarding the employees\u2019 employment with the Group to date, there will be a change in the actuarial calculation of the net present value, which is taken directly to the profit or loss. Defined contribution plans The Group offers pension plans to certain groups of employees in Denmark and abroad. Most of the pen-sion plans are defined contribution plans. The Group funds the plans through regular payments of premiums to independent insurance companies responsible for the pension obligations towards the beneficiaries. Once the pension contributions for defined contribution plans have been made, the Group has no further obliga-tion towards current or former employees. Contributions to defined contribution plans are recognised in the income statement when paid. In 2023/24, DKK 427 million (2022/23: DKK 410 million) was recognised. Defined benefit plans For certain groups of employees in foreign subsidiaries, the Group has signed agreements to pay defined benefits, including pension payments. Share of gross defined benefit obligations by country 2024 2023 France 22% 21% Germany 11% 11% UK 66% 67% Italy 1% 1% Total 100% 100% These pension liabilities are not or are only partly covered by insurance (in the UK). Defined benefit liabilities are recognised in the balance sheet and in the income statement as indicated below. Coloplast funds the plans in the UK. The pension plans are based on the individual employee's salary and years of service with the company, and benefits are paid as a lifelong pension. The active plans are not exclusive to any particular employee group. Special funding requirements apply in the UK, while this is not the case for the other countries. In the UK, employee interests are handled by a Trustee Board. Accounts are prepared every three years and funding of any deficit is determined. Coloplast have an unconditional right to any surplus in the scheme at the end of the life of the scheme when all the liabilities have been run off. Any deficit in the Scheme is recovered by additional contributions from the employer over a fixed period of time. The plans have no requirements for risk diversification on equities or for matching strategies The plans have a duration of an average of 11 years, and all plans generally mature after more than 10 years. The Group expects to pay DKK 7 million to the defined benefit plans in 2024/25 (2023/24: DKK 7 million). DKK million 2023/24 2022/23 Defined contribution plans 472 410 Defined benefit plans 13 12 Cost of pension plans recognised in profit or loss 485 422 Pension costs concerning current financial year 8 8 Net interest expenses 5 4 Cost of defined benefit plans recognised in profit or loss 13 12 Actuarial gains/losses on pension obligations -10 27 Actuarial gains/losses on plan assets 16-36Actuarial gains/losses on defined benefit plans recognised in other comprehensive income 6 -9Plan assets at 1 October 225 249 Exchange adjustments 8 4 Actual rate of interest 12 12 Actuarial gains/losses on plan assets 16 -36Paid by the Coloplast Group 7 12Benefit paid out -14-16Plan assets at 30 September 254 225 DKK million 2024 2023 Specification of plan assets Shares, listed 31 35 Bonds, listed 112 82 Investments funds, listed 109 107 Cash and similar assets 2 1 Plan assets at 30 September 254 225 DKK million 2023/24 2022/23 Specification of present value of defined benefit obligation Present value of defined benefit liability at 1 October 356 370 Exchange adjustments 10 5 Current service costs 8 8 Calculated interest on liability 17 16 Actuarial gains/losses, financial assumptions 10 -28Actuarial gains/losses, demographic assumptions 5 -Actuarial gains/losses, experience -51Benefit paid out -14-16Present value of defined benefit liability at 30 September 387 356 Fair value of plan assets at 30 September -254-225Net liability of defined benefit plans at 30 September 133 131 Net liability of defined benefit plans at 1 October 131 121 Expenditure for the year 13 12 Actuarial gains/losses on pension obligation 10 -27Exchange adjustment 1 1Actuarial gains/losses on plan assets -1536Payments received -7-12Net liability of defined benefit plans at 30 September 133 131 Actuarial assumptions applied at the balance sheet date (expressed as an average) Discount rate 3.6% 4.3% Future rate of salary increases 2.0% 1.9% Inflation 2.2% 2.3% The below sensibility analysis shows the change in one of the actuarial assumptions, while other assumptions are kept constant. In practice, a change in one of the assumptions will in many instances be matched by a change in the other assumptions. 2023/24 2022/23 +1%-point -1%-point +1%-point -1%-point Percentage increase/decrease in the gross liability resulting from a change in a single actuarial as-sumption Discount rate -13% 15% -12% 14% Future rate of salary increases 3% -2% 3% -2% Inflation 8% -8% 8% -7%Note 19 Other provisions Accounting policies Provisions are recognised when the Group has a legal or constructive obligation arising from a past event, and it is probable that an outflow of the Group\u2019s financial resources will be required to settle the obligation. Provisions are measured as Management's best estimate of the amount with which the liability is expected to be settled. The Group recognises a provision for the replacement of products covered by warranties at the balance sheet date. Key accounting estimates and judgements Provisions for legal obligations consist of provisions for pending litigation. Management makes assessments of provisions and contingent liabilities, including the probable outcome of pending and possible future litigation, which is inherently subject to uncertain future events. Based on information available, Management believes that adequate provisions have been made for pending litigation, but there can be no assurance that the scope of these matters will not be extended, nor that material lawsuits, claims, legal proceedings or investigations will not arise in the future. 2023/24 2022/23 Legal Legal DKK million claims Other Total claims Other Total Provisions at 1 October 116 141 257 197 408 605 Exchange adjustment - 1 1 - -15 -15Provisions used during the year -97 - -97 -281 - -281 Unused provisions reversed during the year -6-92-98-8-291-299Additional provisions 336 208 39247Provisions at 30 September 16 53 69 116 141 257 Expected maturities Non-current liabilities 12 9 21 17 54 71 Current liabilities 4 44 48 99 87 186 Provisions at 30 September 16 53 69 116 141 257 Provisions charged to profit or loss during the year -3-89-92200 -252-52Legal claims The amounts are gross amounts relating to certain legal claims. Coloplast is occasionally part in various legal proceedings with third parties. None of these proceedings are expected to have a material effect on the financial position or future earnings. Other Other liabilities relate to provisions for expenses associated with restructuring, guarantees and other non-legal claims.",
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"language": "en",
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"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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"s8_notesesefdkgaap__7__151-1": {
"value": "Accounting policies In defined contribution plans, the Group makes regular payments of fixed contributions to independent pension funds and insurance companies. The Group is under no obligation to pay additional contributions. Costs for de-fined contribution plans are recognised in the income statement as Coloplast assumes an obligation to make the payment. In defined benefit plans, the Group is under an obligation to pay a defined benefit on retirement. The actuarially calculated present value less the fair value of any plan assets is recognised in the balance sheet under provision for pension and similar obligations or in plan assets in the balance sheet. The total service costs of the year plus calculated interest based on actuarial estimates and financial assumptions at the beginning of the year are recog-nised in the income statement. The difference between the forecast development in plan assets and liabilities and the realised values at the end of the year is called actuarial gains or losses and is recognised in other comprehen-sive income. In connection with a change in benefits regarding the employees\u2019 employment with the Group to date, there will be a change in the actuarial calculation of the net present value, which is taken directly to the profit or loss.Accounting policies Provisions are recognised when the Group has a legal or constructive obligation arising from a past event, and it is probable that an outflow of the Group\u2019s financial resources will be required to settle the obligation. Provisions are measured as Management's best estimate of the amount with which the liability is expected to be settled. The Group recognises a provision for the replacement of products covered by warranties at the balance sheet date.",
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"s8_notesesefdkgaap__7__150": {
"value": "Accounting policies In defined contribution plans, the Group makes regular payments of fixed contributions to independent pension funds and insurance companies. The Group is under no obligation to pay additional contributions. Costs for de-fined contribution plans are recognised in the income statement as Coloplast assumes an obligation to make the payment. In defined benefit plans, the Group is under an obligation to pay a defined benefit on retirement. The actuarially calculated present value less the fair value of any plan assets is recognised in the balance sheet under provision for pension and similar obligations or in plan assets in the balance sheet. The total service costs of the year plus calculated interest based on actuarial estimates and financial assumptions at the beginning of the year are recog-nised in the income statement. The difference between the forecast development in plan assets and liabilities and the realised values at the end of the year is called actuarial gains or losses and is recognised in other comprehen-sive income. In connection with a change in benefits regarding the employees\u2019 employment with the Group to date, there will be a change in the actuarial calculation of the net present value, which is taken directly to the profit or loss.",
"dimensions": {
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"language": "en",
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"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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"s8_notesesefdkgaap__7__155": {
"value": "Accounting policies Borrowings from credit institutions are recognised at fair value less expenses incurred and subsequently at amortised cost.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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"s8_notesesefdkgaap__7__159": {
"value": "Note 21 Financial instruments by category Accounting policies Financial instruments are measured at either amortised cost or fair value. Those financial instruments, which are measured at fair value, can be categorised according to the fair value measurement hierarchy below: Level 1: Observable prices in active markets for identical instruments. Level 2: Valuation models primarily based on observable prices or traded prices of comparable instruments. Level 3: Valuation models primarily based on non-observable prices. The fair value of forward exchange contracts and other derivative financial instruments are considered a level 2 fair value measurement as the fair value is determined directly based on the published exchange rates and quoted forward exchange rates at balance sheet dates. The fair value of derivative financial instruments is calculated on the basis of current market data. Contingent Hedging in-consideration Fair value struments at at fair value through fair value through profit Amortised profit or loss through OCI or loss DKK million cost (level 1) (level 2) (level 3) Total 2024 Trade receivables 4,675 - - - 4,675 Other receivables 355 - 39 - 394 Cash and cash equivalents 788 - - - 788 Financial assets 5,818 - 39 - 5,857 Other credit institutions 10,085 - - - 10,085 Bonds\u00b9\u207e 11,557 - - - 11,557 Trade payables 1,519 - - - 1,519 Other payables 2,353 - 73 - 2,426 Lease liability 987 - - - 987 Financial liabilities 26,501 - 73 - 26,574 2023 Trade receivables 4,315 - - - 4,315 Other receivables 259 - 53 - 312 Cash and cash equivalents 911 - - - 911 Financial assets 5,485 - 53 - 5,538 Other credit institutions 2,268 2,268 Bonds\u00b9\u207e 16,405 - - - 16,405 Trade payables 1,294 - - - 1,294 Other payables 2,518 - 69 666 3,253 Lease liability 894 - - - 894 Financial liabilities 23,379 - 69 666 24,114 \u00b9\u207e The fair value of the bonds amounts to DKK 11,392 million (DKK 15,656 million 30 September 2023) calculated based on market prices (level 1).",
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"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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"s8_notesesefdkgaap__7__158": {
"value": "Note 21 Financial instruments by category Accounting policies Financial instruments are measured at either amortised cost or fair value. Those financial instruments, which are measured at fair value, can be categorised according to the fair value measurement hierarchy below: Level 1: Observable prices in active markets for identical instruments. Level 2: Valuation models primarily based on observable prices or traded prices of comparable instruments. Level 3: Valuation models primarily based on non-observable prices. The fair value of forward exchange contracts and other derivative financial instruments are considered a level 2 fair value measurement as the fair value is determined directly based on the published exchange rates and quoted forward exchange rates at balance sheet dates. The fair value of derivative financial instruments is calculated on the basis of current market data. Contingent Hedging in-consideration Fair value struments at at fair value through fair value through profit Amortised profit or loss through OCI or loss DKK million cost (level 1) (level 2) (level 3) Total 2024 Trade receivables 4,675 - - - 4,675 Other receivables 355 - 39 - 394 Cash and cash equivalents 788 - - - 788 Financial assets 5,818 - 39 - 5,857 Other credit institutions 10,085 - - - 10,085 Bonds\u00b9\u207e 11,557 - - - 11,557 Trade payables 1,519 - - - 1,519 Other payables 2,353 - 73 - 2,426 Lease liability 987 - - - 987 Financial liabilities 26,501 - 73 - 26,574 2023 Trade receivables 4,315 - - - 4,315 Other receivables 259 - 53 - 312 Cash and cash equivalents 911 - - - 911 Financial assets 5,485 - 53 - 5,538 Other credit institutions 2,268 2,268 Bonds\u00b9\u207e 16,405 - - - 16,405 Trade payables 1,294 - - - 1,294 Other payables 2,518 - 69 666 3,253 Lease liability 894 - - - 894 Financial liabilities 23,379 - 69 666 24,114 \u00b9\u207e The fair value of the bonds amounts to DKK 11,392 million (DKK 15,656 million 30 September 2023) calculated based on market prices (level 1).",
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"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
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},
"s8_notesesefdkgaap__7__156": {
"value": "Note 21 Financial instruments by category Accounting policies Financial instruments are measured at either amortised cost or fair value. Those financial instruments, which are measured at fair value, can be categorised according to the fair value measurement hierarchy below: Level 1: Observable prices in active markets for identical instruments. Level 2: Valuation models primarily based on observable prices or traded prices of comparable instruments. Level 3: Valuation models primarily based on non-observable prices. The fair value of forward exchange contracts and other derivative financial instruments are considered a level 2 fair value measurement as the fair value is determined directly based on the published exchange rates and quoted forward exchange rates at balance sheet dates. The fair value of derivative financial instruments is calculated on the basis of current market data. Contingent Hedging in-consideration Fair value struments at at fair value through fair value through profit Amortised profit or loss through OCI or loss DKK million cost (level 1) (level 2) (level 3) Total 2024 Trade receivables 4,675 - - - 4,675 Other receivables 355 - 39 - 394 Cash and cash equivalents 788 - - - 788 Financial assets 5,818 - 39 - 5,857 Other credit institutions 10,085 - - - 10,085 Bonds\u00b9\u207e 11,557 - - - 11,557 Trade payables 1,519 - - - 1,519 Other payables 2,353 - 73 - 2,426 Lease liability 987 - - - 987 Financial liabilities 26,501 - 73 - 26,574 2023 Trade receivables 4,315 - - - 4,315 Other receivables 259 - 53 - 312 Cash and cash equivalents 911 - - - 911 Financial assets 5,485 - 53 - 5,538 Other credit institutions 2,268 2,268 Bonds\u00b9\u207e 16,405 - - - 16,405 Trade payables 1,294 - - - 1,294 Other payables 2,518 - 69 666 3,253 Lease liability 894 - - - 894 Financial liabilities 23,379 - 69 666 24,114 \u00b9\u207e The fair value of the bonds amounts to DKK 11,392 million (DKK 15,656 million 30 September 2023) calculated based on market prices (level 1).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__161": {
"value": "Accounting policies Financial instruments are measured at either amortised cost or fair value. Those financial instruments, which are measured at fair value, can be categorised according to the fair value measurement hierarchy below: Level 1: Observable prices in active markets for identical instruments. Level 2: Valuation models primarily based on observable prices or traded prices of comparable instruments. Level 3: Valuation models primarily based on non-observable prices. The fair value of forward exchange contracts and other derivative financial instruments are considered a level 2 fair value measurement as the fair value is determined directly based on the published exchange rates and quoted forward exchange rates at balance sheet dates. The fair value of derivative financial instruments is calculated on the basis of current market data.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__157": {
"value": "Accounting policies Financial instruments are measured at either amortised cost or fair value. Those financial instruments, which are measured at fair value, can be categorised according to the fair value measurement hierarchy below: Level 1: Observable prices in active markets for identical instruments. Level 2: Valuation models primarily based on observable prices or traded prices of comparable instruments. Level 3: Valuation models primarily based on non-observable prices. The fair value of forward exchange contracts and other derivative financial instruments are considered a level 2 fair value measurement as the fair value is determined directly based on the published exchange rates and quoted forward exchange rates at balance sheet dates. The fair value of derivative financial instruments is calculated on the basis of current market data.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__165": {
"value": "Foreign exchange risk A number of the Group\u2019s financial instruments is exposed foreign exchange risks as a natural consequence of its global activities. The Board of Directors determines the level of risk as a percentage of EBITDA. Foreign exchange risk is calculated by applying the principles of a cash-flow-at-risk model. The foreign exchange risk related to financial instruments is concentrated in receivables, payables and cash positions denominated in foreign currencies. In addition to this, the fair value of the Group\u2019s hedging instruments is significantly exposed to changes in foreign exchange rates. On the other hand, there is only a low foreign exchange risk attached to the Group\u2019s issue of bond as these are denominated in EUR. While EUR is a key currency for the Group, the foreign exchange risk is regarded as low due to fixed exchange rate policy of the central bank of Denmark. As at 30 September 2024, an average of 61% of the following twelve months of expected net cash flows were hedged (30 September 2023: 59% of the following twelve months of cash flows). The table below shows how a theoretical change of +/- 2% in all currencies against Danish kroner will im-pact the financial instruments recognised at the balance sheet date. The impact on profit or loss comes mainly from receivables denominated in foreign currencies. The impact on other comprehensive income relates to the fair value of hedging instruments. The hedged exposure is included in the sensitivity analysis and, therefore, the effect is reduced. 2023/24 2022/23 DKK million USD GBP HUF EUR Other USD GBP HUF EUR Other Impact from a 2% increase in currencies Profit or loss 18 -6 11 -243 35 10 -1 16 -332 106 Other comprehensive income -32 -32 8 -9 -22 -18 -25 12 -8 -20 Total comprehensive income -14 -38 19 -252 13 -8 -26 28 -340 86 Impact from a 2% decrease in currencies Profit or loss -18 6 -11 243 -35 -10 1 -16 332 -106 Other comprehensive income 32 32 -8 9 22 18 25 -12 8 20 Total comprehensive income 14 38 -19 252 -13 8 26 -28 340 -86 The increase and decrease resulting from a 2% change are the same as all hedging instruments are for-ward contracts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__164-1": {
"value": "Foreign exchange risk A number of the Group\u2019s financial instruments is exposed foreign exchange risks as a natural consequence of its global activities. The Board of Directors determines the level of risk as a percentage of EBITDA. Foreign exchange risk is calculated by applying the principles of a cash-flow-at-risk model. The foreign exchange risk related to financial instruments is concentrated in receivables, payables and cash positions denominated in foreign currencies. In addition to this, the fair value of the Group\u2019s hedging instruments is significantly exposed to changes in foreign exchange rates. On the other hand, there is only a low foreign exchange risk attached to the Group\u2019s issue of bond as these are denominated in EUR. While EUR is a key currency for the Group, the foreign exchange risk is regarded as low due to fixed exchange rate policy of the central bank of Denmark. As at 30 September 2024, an average of 61% of the following twelve months of expected net cash flows were hedged (30 September 2023: 59% of the following twelve months of cash flows). The table below shows how a theoretical change of +/- 2% in all currencies against Danish kroner will im-pact the financial instruments recognised at the balance sheet date. The impact on profit or loss comes mainly from receivables denominated in foreign currencies. The impact on other comprehensive income relates to the fair value of hedging instruments. The hedged exposure is included in the sensitivity analysis and, therefore, the effect is reduced. 2023/24 2022/23 DKK million USD GBP HUF EUR Other USD GBP HUF EUR Other Impact from a 2% increase in currencies Profit or loss 18 -6 11 -243 35 10 -1 16 -332 106 Other comprehensive income -32 -32 8 -9 -22 -18 -25 12 -8 -20 Total comprehensive income -14 -38 19 -252 13 -8 -26 28 -340 86 Impact from a 2% decrease in currencies Profit or loss -18 6 -11 243 -35 -10 1 -16 332 -106 Other comprehensive income 32 32 -8 9 22 18 25 -12 8 20 Total comprehensive income 14 38 -19 252 -13 8 26 -28 340 -86 The increase and decrease resulting from a 2% change are the same as all hedging instruments are for-ward contracts.Interest rate risk 55% of the Group's net interest-bearing debt is carrying fixed interest rate for 3-6 years, and 45% is at floating interest rate. The duration as per balance sheet date was 2.3 years. An interest rate increase of 1% on the floating part of the outstanding debt as per 30 September 2024 would impact the Interest charges with an increase of DKK 101 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__167": {
"value": "Liquidity risk The exposure to liquidity risks is considered to be low. In addition to cash available for withdrawal and mar-ketable securities, the Group\u2019s cash reserves comprise a mix of committed and uncommitted credit facilities to ensure an adequate level of funding for the Group\u2019s activities, even in periods of operational uncertainty. DKK million 2024 2023 Cash and cash equivalents 788 911 Liquid assets recorded on the balance sheet at 30 September 788 911 Committed credit facilities, unutilised (3 years term) 1,301 3,577 Uncommitted credit facilities, unutilised (short-term) 3,337 3,259 Financial reserves at 30 September 5,426 7,747 The Board of Directors generally intends to distribute excess cash to the shareholders by way of dividends and share buybacks. It is expected that dividends will be paid twice a year: after the Annual General Meet-ing and after the release of the half-year interim report. However, share buybacks and distribution of divi-dend will always be made with due consideration for the Group\u2019s liquidity requirements and plans. The capital management objective of the Group is to raise new debt only for acquisition purposes or for other special purposes. The Group assesses the capital on the basis of the solvency ratio, which is calcu-lated in accordance with the guidelines issued by the Danish Society of Financial Analysts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__168": {
"value": "The Board of Directors generally intends to distribute excess cash to the shareholders by way of dividends and share buybacks. It is expected that dividends will be paid twice a year: after the Annual General Meet-ing and after the release of the half-year interim report. However, share buybacks and distribution of divi-dend will always be made with due consideration for the Group\u2019s liquidity requirements and plans. The capital management objective of the Group is to raise new debt only for acquisition purposes or for other special purposes. The Group assesses the capital on the basis of the solvency ratio, which is calcu-lated in accordance with the guidelines issued by the Danish Society of Financial Analysts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__169": {
"value": "Credit risk The Group\u2019s credit risk relates to the possibility that the counterparties of its financial assets are not able to meet their obligations as they fall due. The carrying amount of the financial assets represents the maximum credit risk exposure. The Group\u2019s policy for managing credit risks involves an ongoing credit assessment of major customers and other key business partners. The credit risk exposure relates to (i) receivables, (ii) bank deposits as well as (iii) derivative financial instru-ments (forward exchange contracts) with a positive fair value at the balance sheet date. The credit risk related to trade receivables and other receivables is diversified over a large number of cus-tomers and other counterparties. For this reason, the credit risk is regarded as insignificant. See note 16 to the financial statement. The credit risk related to bank deposits is, pursuant to the Group\u2019s counterparty policy, managed and miti-gated by making money market deposits only with selected financial institutions holding a satisfactory credit rating. In addition, the maximum deposit limits have been defined for each financial counterparty. The credit risk related to marketable securities is considered to be limited as investment is only made in se-lected liquid bonds with a high credit rating. The credit risk related to derivative financial instruments is aligned with the credit risk for bank deposits as derivative contracts are only entered with selected financial institutions with a satisfactory credit rating.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__170": {
"value": "Note 23 Derivative financial instruments Accounting policies At the initiation of derivative contracts, it is assessed whether they qualify for hedge accounting and the deriva-tives are classified as either cash flow hedges or fair value hedges. Cash flow hedges relates to highly probable forecasted transactions at a future point in time. Fair value hedges relate to changes in the fair value of assets or liabilities recognised on the balance sheet. Upon initial recognition, the fair values of derivative financial instruments are recognised as an asset or a liability on the balance sheet date. These are presented together with other receivables or other payables, respectively. The fair values of derivative financial instruments are subsequently remeasured at fair value at each reporting date. The subsequent value adjustments of cash flow hedges are recognised through other comprehensive income as a cash flow hedge reserve when the hedging relationship continues to meet the effectiveness requirement. The reserve is recognised in the income statement upon realisation of the hedged transactions. Interest hedge of bonds with fixed rate is recognised in the other comprehensive income as reserve for hedging, until the hedged interests will be recognised in the income statement. If a derivative financial instrument used to hedge expected future transactions expires, is sold or no longer qualifies for hedge accounting, any accumulated reserve re-mains in equity until the hedged transaction is concluded. If a transaction is no longer expected to be concluded, any reserve accumulated under equity is transferred to the income statement. The subsequent value adjustments of fair value hedges are recognised through profit or loss along with any ad-justments of the value of the hedged asset that concern the hedged risk. Pursuant to the Group\u2019s foreign exchange policy, forward exchange contracts are used for the purpose of neutralising and delaying the effect of exchange rate fluctuations in profit or loss and thereby enhance the predictability of the financial results. The foreign exchange risk is calculated by applying the principles of a cash-flow-at-risk model, with the Board of Directors determining the level of risk as a percentage of operating profit (EBITDA). The risk is managed and mitigated through cash flow hedges and, in some cases, through fair value hedges. Sources of hedging ineffectiveness comprise mainly those that arise from assumptions on expected 12-month rolling cash flows not being realised. The Group hedges key currencies e.g. USD, GBP, JPY and HUF, and selectively hedges emerging markets currencies taking the cost of hedging into consideration. The Group does not hedge forecasted cash flows denominated in EUR as the foreign exchange risk is re-garded as low due to the fixed exchange rate policy of the central bank of Denmark. Specification of derivative financial instruments held at the balance sheet date. Average exchange Contract Fair value rate per amount at of contract the hedg-year-at year-ing con-Expiry period of the DKK million end\u00b9\u207e\u00b2\u207e end\u00b3\u207e tracts contracts 2024 USD 1,768 29 672.07 Oct 24 - Sep 25 GBP 1,752 -53 858.66 Oct 24 - Sep 25 JPY 232 -6 4.64 Oct 24 - Sep 25 HUF -445 - 1.85 Oct 24 - Sep 25 Other currencies 974 -4 n/a Oct 24 - Sep 25 Forward exchange contracts at 30 September, cash flow hedges 4,281 -34 Power purchase agreement 57 -6 Sep 33 Power purchase agreement at 30 September, cash flow hedges 57 -6 HUF 279 1 1.86 Nov 24 - Aug 25 Forward exchange contracts at 30 September, fair value hedges 279 1 Deferred gain on settled interest swaps: EUR 2,982 68 May 27 EUR 5,592 276 May 30 Interest swaps at 30 September, to hedge future interest payments 8,574 344 Average exchange Contract Fair value rate per amount at of contract the hedg-year-at year-ing con-Expiry period of the DKK million end\u00b9\u207e\u00b2\u207e end\u00b3\u207e tracts contracts 2023 USD 967 -24 681.34 Oct 23 - Aug 24 GBP 1,360 -21 839.56 Oct 23 - Sep 24 JPY 178 12 5.16 Oct 23 - Sep 24 HUF -454 22 1.76 Oct 23 - Sep 24 Other currencies 978 2 n/a Oct 23 - Sep 24 Forward exchange contracts at 30 September, cash flow hedges 3,029 -9 Power purchase agreement 63 14 Sep 33 Power purchase agreement at 30 September, cash flow hedges 63 14 HUF 277 -7 1.85 Oct 23 - Jan 24 Forward exchange contracts at 30 September, fair value hedges 277 -7 Deferred gain on settled interest swaps: EUR 2,983 94 May 27 EUR 5,593 325 May 30 Interest swaps at 30 September, to hedge future interest payments 8,576 419 \u00b9\u207e Amount is translated to DKK millions using the exchange rates per the hedging contracts. Positive amounts indicate a forecasted sale of the currency in question; negative amounts indicate a forecasted purchase of currency in question. \u00b2\u207e The fair value of contracts are offset per currency. The amounts is not necessarily the net positions as legal offsetting can be applied. \u00b3\u207e Positive amounts indicate that the net fair value of the hedging contracts is an asset. Negative amounts indicate that the net fair value of the hedging contracts is a liability.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__173": {
"value": "Accounting policies At the initiation of derivative contracts, it is assessed whether they qualify for hedge accounting and the deriva-tives are classified as either cash flow hedges or fair value hedges. Cash flow hedges relates to highly probable forecasted transactions at a future point in time. Fair value hedges relate to changes in the fair value of assets or liabilities recognised on the balance sheet. Upon initial recognition, the fair values of derivative financial instruments are recognised as an asset or a liability on the balance sheet date. These are presented together with other receivables or other payables, respectively. The fair values of derivative financial instruments are subsequently remeasured at fair value at each reporting date. The subsequent value adjustments of cash flow hedges are recognised through other comprehensive income as a cash flow hedge reserve when the hedging relationship continues to meet the effectiveness requirement. The reserve is recognised in the income statement upon realisation of the hedged transactions. Interest hedge of bonds with fixed rate is recognised in the other comprehensive income as reserve for hedging, until the hedged interests will be recognised in the income statement. If a derivative financial instrument used to hedge expected future transactions expires, is sold or no longer qualifies for hedge accounting, any accumulated reserve re-mains in equity until the hedged transaction is concluded. If a transaction is no longer expected to be concluded, any reserve accumulated under equity is transferred to the income statement. The subsequent value adjustments of fair value hedges are recognised through profit or loss along with any ad-justments of the value of the hedged asset that concern the hedged risk.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__172": {
"value": "Accounting policies At the initiation of derivative contracts, it is assessed whether they qualify for hedge accounting and the deriva-tives are classified as either cash flow hedges or fair value hedges. Cash flow hedges relates to highly probable forecasted transactions at a future point in time. Fair value hedges relate to changes in the fair value of assets or liabilities recognised on the balance sheet. Upon initial recognition, the fair values of derivative financial instruments are recognised as an asset or a liability on the balance sheet date. These are presented together with other receivables or other payables, respectively. The fair values of derivative financial instruments are subsequently remeasured at fair value at each reporting date. The subsequent value adjustments of cash flow hedges are recognised through other comprehensive income as a cash flow hedge reserve when the hedging relationship continues to meet the effectiveness requirement. The reserve is recognised in the income statement upon realisation of the hedged transactions. Interest hedge of bonds with fixed rate is recognised in the other comprehensive income as reserve for hedging, until the hedged interests will be recognised in the income statement. If a derivative financial instrument used to hedge expected future transactions expires, is sold or no longer qualifies for hedge accounting, any accumulated reserve re-mains in equity until the hedged transaction is concluded. If a transaction is no longer expected to be concluded, any reserve accumulated under equity is transferred to the income statement. The subsequent value adjustments of fair value hedges are recognised through profit or loss along with any ad-justments of the value of the hedged asset that concern the hedged risk.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__171": {
"value": "Accounting policies At the initiation of derivative contracts, it is assessed whether they qualify for hedge accounting and the deriva-tives are classified as either cash flow hedges or fair value hedges. Cash flow hedges relates to highly probable forecasted transactions at a future point in time. Fair value hedges relate to changes in the fair value of assets or liabilities recognised on the balance sheet. Upon initial recognition, the fair values of derivative financial instruments are recognised as an asset or a liability on the balance sheet date. These are presented together with other receivables or other payables, respectively. The fair values of derivative financial instruments are subsequently remeasured at fair value at each reporting date. The subsequent value adjustments of cash flow hedges are recognised through other comprehensive income as a cash flow hedge reserve when the hedging relationship continues to meet the effectiveness requirement. The reserve is recognised in the income statement upon realisation of the hedged transactions. Interest hedge of bonds with fixed rate is recognised in the other comprehensive income as reserve for hedging, until the hedged interests will be recognised in the income statement. If a derivative financial instrument used to hedge expected future transactions expires, is sold or no longer qualifies for hedge accounting, any accumulated reserve re-mains in equity until the hedged transaction is concluded. If a transaction is no longer expected to be concluded, any reserve accumulated under equity is transferred to the income statement. The subsequent value adjustments of fair value hedges are recognised through profit or loss along with any ad-justments of the value of the hedged asset that concern the hedged risk.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__176": {
"value": "Note 25 Cash and cash equivalents DKK million 2024 2023 Bank deposits, short term 788 911 Cash and cash equivalents at 30 September 788 911",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__177": {
"value": "Note 26 Public grants The Group has received DKK 5 million in public grants for research and development purposes (2022/23: DKK 3 million) and DKK 2 million in public grants for investments (2022/23: DKK 1 million). An income of DKK 2 million relating to investment grants has been recognised under production costs in the income statement (2022/23: DKK 2 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__181": {
"value": "Note 27 Contingent liabilities and guarantees As part of the normal course of business, Coloplast is involved in pending litigations, claims and investiga-tions. Provisions for probable losses have been made for those matters Management has assessed as needed, but there are uncertainties associated with these estimates. Coloplast does not expect any pending litigations, claims and investigations to materially influence the Group\u2019s future earnings, cash flows or financial position, neither individually nor in aggregate, in addition to the amounts recognised as provisions. Coloplast A/S, and Danish subsidiaries and Coloplast Finance BV are part of a Danish joint taxation scheme with NPLH Holding ApS, according to which the Company partly has a joint and several liability and partly a secondary liability with respect to corporate income taxes, corporate withholding taxes, etc.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__180": {
"value": "Note 27 Contingent liabilities and guarantees As part of the normal course of business, Coloplast is involved in pending litigations, claims and investiga-tions. Provisions for probable losses have been made for those matters Management has assessed as needed, but there are uncertainties associated with these estimates. Coloplast does not expect any pending litigations, claims and investigations to materially influence the Group\u2019s future earnings, cash flows or financial position, neither individually nor in aggregate, in addition to the amounts recognised as provisions. Coloplast A/S, and Danish subsidiaries and Coloplast Finance BV are part of a Danish joint taxation scheme with NPLH Holding ApS, according to which the Company partly has a joint and several liability and partly a secondary liability with respect to corporate income taxes, corporate withholding taxes, etc.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__179": {
"value": "Note 27 Contingent liabilities and guarantees As part of the normal course of business, Coloplast is involved in pending litigations, claims and investiga-tions. Provisions for probable losses have been made for those matters Management has assessed as needed, but there are uncertainties associated with these estimates. Coloplast does not expect any pending litigations, claims and investigations to materially influence the Group\u2019s future earnings, cash flows or financial position, neither individually nor in aggregate, in addition to the amounts recognised as provisions. Coloplast A/S, and Danish subsidiaries and Coloplast Finance BV are part of a Danish joint taxation scheme with NPLH Holding ApS, according to which the Company partly has a joint and several liability and partly a secondary liability with respect to corporate income taxes, corporate withholding taxes, etc.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__178": {
"value": "Note 27 Contingent liabilities and guarantees As part of the normal course of business, Coloplast is involved in pending litigations, claims and investiga-tions. Provisions for probable losses have been made for those matters Management has assessed as needed, but there are uncertainties associated with these estimates. Coloplast does not expect any pending litigations, claims and investigations to materially influence the Group\u2019s future earnings, cash flows or financial position, neither individually nor in aggregate, in addition to the amounts recognised as provisions. Coloplast A/S, and Danish subsidiaries and Coloplast Finance BV are part of a Danish joint taxation scheme with NPLH Holding ApS, according to which the Company partly has a joint and several liability and partly a secondary liability with respect to corporate income taxes, corporate withholding taxes, etc.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__187": {
"value": "Note 30 Fees to auditors appointed by the Annual General Meeting DKK million 2023/24 2022/23 Statutory audit 13 13 Assurance engagements other than audit 1 1 Tax advisory 1 3 Other services 1 2 Total fees 16 19 Fee for non-audit services provided to the Group by EY Godkendt Revisionspartnerselskab, Denmark, amounted to DKK 2 million (2022/23: DKK 4 million to PricewaterhouseCoopers Statsautoriseret Revi-sionspartnerselskab), relating to compliance services and other assurance assessments and opinions. Certain of the Group's subsidiaries are not subject to an audit by EY.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__188": {
"value": "Note 31 Events occurring after the balance sheet date No events have occurred after the balance sheet date which are deemed to have a material impact on the financial results or equity at 30 September 2024 or require additional disclosers.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__194": {
"value": "Note 33 Company overview Company Country Ownership Company Country Ownership Parent company Sales subsidiaries Coloplast A/S Denmark Coloplast Limited New Zealand 100% Coloplast Norge AS Norway 100% Sales subsidiaries Coloplast Sp. zo.o. Poland 100% Coloplast de Argentina SA Argentina 100% Coloplast II Portugal, Unipessoal Lda Portugal 100% Coloplast Pty Ltd Australia 100% Coloplast LLC Russia 100% Coloplast Ges.m.b.H. Austria 100% Coloplast Slovakia s.r.o. Slovakia 100% Coloplast Belgium NV/SA Belgium 100% Coloplast Productos M\u00e9dicos S.A Spain 100% Coloplast do Brasil Ltda. Brazil 100% Coloplast AB Sweden 100% Coloplast Canada Corporation Canada 100% Coloplast AG Switzerland 100% Coloplast (China) Medical Devices Ltd. China 100% Coloplast Taiwan Co., Ltd. Taiwan 100% Coloplast (Hong Kong) Ltd. China 100% Coloplast Turkey Medikal Gere\u00e7ler San. ve Tic. A.\u015e. Turkey 100% Coloplast S.A.S Columbia 100% Charter Healthcare Limited UK 100% Coloplast Czech s.r.o. Czech Republic 100% Coloplast Limited UK 100% Coloplast Danmark A/S Denmark 100% Porges UK Limited UK 100% Coloplast Oy Finland 100% Affordable Medical LLC USA 100% Laboratoires Coloplast S.A.S. France 100% Coloplast Corp. USA 100% Lilial S.A.S. France 100% Comfort Medical, LLC USA 100% Coloplast GmbH Germany 100% Rocky Mountain Medical, LLC USA 100% Coloplast (India) Private Limited India 100% Zi-Med Supply Co., Inc. USA 100% Coloplast Israel Ltd. Israel 100% Coloplast S.p.A. Italy 100% Sales subsidiaries - Kerecis group Coloplast K.K. Japan 100% Kerecis GmbH Germany 100% Coloplast Korea Limited Korea 100% Kerecis hf. Iceland 100% Coloplast B.V. Netherlands 100% Kerecis AG Switzerland 100% Kerecis LLC USA 100% Company Country Ownership Company Country Ownership Sales subsidiaries - Atos group Manufacturing subsidiaries Atos Medical Pty Ltd Australia 100% Coloplast Medical Limited UK 100% Atos Medical Austria GmbH Austria 100% Coloplast Manufacturing US, LLC USA 100% Atos Medical BVBA Belgium 100% Coloplast representative offices and branches Atos (Beijing) Medical Technology CO. Ltd China 100% Dubai Singapore Atos Medical ApS Denmark 100% Hungary South Africa Atos Medical SAS France 100% Saudi Arabia Ukraine Atos Medical GmbH Germany 100% Atos Medical Srl Italy 100% Other Atos Medical BV Netherlands 100% Coloplast Ejendomme A/S Denmark 100% Atos Medical AS Norway 100% Mercure Medical (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9) France 100% Atos Medical S.L. Spain 100% iSKiA GmbH & Co KG Germany 100% Atos Medical UK Ltd. UK 100% iSKiA Verwaltungs-GmbH Germany 100% Kapitex Healthcare Ltd UK 100% Kerecis Services ehf Iceland 100% Atos Medical Inc. USA 100% Coloplast Finance B.V. Netherlands 100% Coloplast Business Centre Sp. zo.o. Poland 100% Manufacturing subsidiaries Atos Medical Holding Sweden 100% Coloplast (China) Ltd. China 100% XTR Holding Ltd. UK 100% Coloplast Volume Manufacturing Costa Rica S.A. Costa Rica 100% Francis Medical USA 13% Coloplast Manufacturing France S.A.S. France 100% Starling Medical, Inc USA 2% Coloplast Distribution GmbH Germany 100% TRACOE Medical GmbH Germany 100% Atos group representative offices and branches Coloplast Hungary Kft. Hungary 100% Bahrain Hungary Viruxal ehf Iceland 100% Czech Republic Portugal Coloplast Manufacturing Portugal, Unipessoal LDA Portugal 100% Finland Switzerland Atos Medical AB Sweden 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__193": {
"value": "Note 33 Company overview Company Country Ownership Company Country Ownership Parent company Sales subsidiaries Coloplast A/S Denmark Coloplast Limited New Zealand 100% Coloplast Norge AS Norway 100% Sales subsidiaries Coloplast Sp. zo.o. Poland 100% Coloplast de Argentina SA Argentina 100% Coloplast II Portugal, Unipessoal Lda Portugal 100% Coloplast Pty Ltd Australia 100% Coloplast LLC Russia 100% Coloplast Ges.m.b.H. Austria 100% Coloplast Slovakia s.r.o. Slovakia 100% Coloplast Belgium NV/SA Belgium 100% Coloplast Productos M\u00e9dicos S.A Spain 100% Coloplast do Brasil Ltda. Brazil 100% Coloplast AB Sweden 100% Coloplast Canada Corporation Canada 100% Coloplast AG Switzerland 100% Coloplast (China) Medical Devices Ltd. China 100% Coloplast Taiwan Co., Ltd. Taiwan 100% Coloplast (Hong Kong) Ltd. China 100% Coloplast Turkey Medikal Gere\u00e7ler San. ve Tic. A.\u015e. Turkey 100% Coloplast S.A.S Columbia 100% Charter Healthcare Limited UK 100% Coloplast Czech s.r.o. Czech Republic 100% Coloplast Limited UK 100% Coloplast Danmark A/S Denmark 100% Porges UK Limited UK 100% Coloplast Oy Finland 100% Affordable Medical LLC USA 100% Laboratoires Coloplast S.A.S. France 100% Coloplast Corp. USA 100% Lilial S.A.S. France 100% Comfort Medical, LLC USA 100% Coloplast GmbH Germany 100% Rocky Mountain Medical, LLC USA 100% Coloplast (India) Private Limited India 100% Zi-Med Supply Co., Inc. USA 100% Coloplast Israel Ltd. Israel 100% Coloplast S.p.A. Italy 100% Sales subsidiaries - Kerecis group Coloplast K.K. Japan 100% Kerecis GmbH Germany 100% Coloplast Korea Limited Korea 100% Kerecis hf. Iceland 100% Coloplast B.V. Netherlands 100% Kerecis AG Switzerland 100% Kerecis LLC USA 100% Company Country Ownership Company Country Ownership Sales subsidiaries - Atos group Manufacturing subsidiaries Atos Medical Pty Ltd Australia 100% Coloplast Medical Limited UK 100% Atos Medical Austria GmbH Austria 100% Coloplast Manufacturing US, LLC USA 100% Atos Medical BVBA Belgium 100% Coloplast representative offices and branches Atos (Beijing) Medical Technology CO. Ltd China 100% Dubai Singapore Atos Medical ApS Denmark 100% Hungary South Africa Atos Medical SAS France 100% Saudi Arabia Ukraine Atos Medical GmbH Germany 100% Atos Medical Srl Italy 100% Other Atos Medical BV Netherlands 100% Coloplast Ejendomme A/S Denmark 100% Atos Medical AS Norway 100% Mercure Medical (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9) France 100% Atos Medical S.L. Spain 100% iSKiA GmbH & Co KG Germany 100% Atos Medical UK Ltd. UK 100% iSKiA Verwaltungs-GmbH Germany 100% Kapitex Healthcare Ltd UK 100% Kerecis Services ehf Iceland 100% Atos Medical Inc. USA 100% Coloplast Finance B.V. Netherlands 100% Coloplast Business Centre Sp. zo.o. Poland 100% Manufacturing subsidiaries Atos Medical Holding Sweden 100% Coloplast (China) Ltd. China 100% XTR Holding Ltd. UK 100% Coloplast Volume Manufacturing Costa Rica S.A. Costa Rica 100% Francis Medical USA 13% Coloplast Manufacturing France S.A.S. France 100% Starling Medical, Inc USA 2% Coloplast Distribution GmbH Germany 100% TRACOE Medical GmbH Germany 100% Atos group representative offices and branches Coloplast Hungary Kft. Hungary 100% Bahrain Hungary Viruxal ehf Iceland 100% Czech Republic Portugal Coloplast Manufacturing Portugal, Unipessoal LDA Portugal 100% Finland Switzerland Atos Medical AB Sweden 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__195": {
"value": "Note 34 Definitions of key ratios EBIT Earnings before interest and tax EBITDA Earnings before interest, tax, depreciation and amortisation Capital invested Assets less cash, less marketable securities plus accumulated goodwill amortised before 1 October 2002 less non-interest bearing debt including provisions Gearing ratio Net interest bearing debt (NIBD) relative to EBITDA before special items EBIT margin, % EBIT as a percentage of revenues Return on average invested capital (ROIC), % EBIT as a percentage of invested capital (average) Return on equity, % Profit for the year attributable to Coloplast as a percentage of equity before minority interests (average) Equity ratio, % Equity at year-end as a percentage of total assets at year-end Net asset value per share, DKK Equity excluding minority interests per outstanding share Market price/net asset value per share Market price per share relative to net asset value per share PE, price/earnings ratio Market price per share relative to earnings per share (EPS) Payout ratio, % Dividend declared as a percentage of profit for the year attributable to Coloplast Earnings per share (EPS) Profit for the year attributable to Coloplast per outstanding share (average of four quarters) Free cash flow per share Free cash flow per outstanding share (average of four quarters)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__258": {
"value": "our business includes Ostomy Care, Continence Care, Advanced Wound Care, Interventional Urol-ogy, and Voice and Respiratory Care.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__259": {
"value": "We operate globally",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__256": {
"value": "Humlebaek,",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
},
"s8_notesesefdkgaap__7__245": {
"value": "Holtedam 1 3050 Humlebaek Denmark",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:529900NN7SOJ5QG82X67",
"period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
}
}
}
}